2025-11-14T07:45:24+00:00 2024-12-31 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2024-01-01 581734990 CULLASAJA CLUB INC CULL 8285263531 1371 CULLASAJA CLUB DRIVE Highlands NC 28741 BRUCE JOHNSON PRESIDENT 8285263531 2025-11-14 true Amy Bibby P00445891 8282542254 2025-11-14 2024 2025-03-06 01:10:19Z BRUCE JOHNSON 1371 CULLASAJA CLUB DRIVE Highlands NC 28741 9852715 false X N/A X 1987 NC GOLF/SOCIAL CLUB 9 9 84 75 612374 67703 0 0 7107428 7677840 20806 123392 921313 835056 8049547 8636288 0 0 0 0 3363751 3398905 0 0 0 3819078 4267937 7182829 7666842 866718 969446 21728797 23582270 8078665 9017097 13650132 14565173 THE CLUB OFFERS ITS MEMBERS FULL GOLF CLUB FACILITIES INCLUDING GOLF, DINING, AND SOCIAL ACTIVITIES, AND GENERATES REVENUES PRIMARILY THROUGH MEMBERSHIP DUES, RESTAURANT SALES, AND GOLF FEES. false false THE CLUB MAINTAINS AND OPERATES FULL GOLF CLUB FACILITIES INCLUDING AN 18-HOLE GOLF COURSE, TENNIS COURTS, POOL, DINING FACILITIES, AND SOCIAL ACTIVITIES FOR THE BENEFIT OF ITS MEMBERS AND THEIR GUESTS. 0 false false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false true false false false false false false false false true true true false false false true 40 0 true 84 true true true false false false false 1925000 349159 false false false X 9 9 false false false false true true true true true false false false true true true true false false true true false false NC X TIM LAMPHIER 8284821164 1371 CULLASAJA CLUB DRIVE HIGHLANDS NC 28741 Bruce Johnson President 10.0 X X 0 0 0 Hugh Woltzen Vice President 5.0 X X 0 0 0 Jacquie Harris Treasurer 5.0 X X 0 0 0 Lewis Collins Secretary 5.0 X X 0 0 0 Alice Quinif Director 5.0 X 0 0 0 Bruce Van Fleet Director 5.0 X 0 0 0 Jim Moore Director 5.0 X 0 0 0 Lee Martino Director 5.0 X 0 0 0 Nancy Harrison Director 5.0 X 0 0 0 Christopher Conner General Manager/COO 55.0 X 373915 0 25462 Tim Lamphier CFO/HR Director 60.0 X 180836 0 18502 Amy Fine Membership Director 40.0 X 146604 0 4734 Charles Beurmann Head Golf Professional 50.0 X 174871 0 14094 Kenneth Craig Executive Chef 40.0 X 171617 0 10564 Tom Nelson Golf Course Superintendent 45.0 X 180584 0 20441 1228427 0 93797 6 true true false LANDSCAPES UNLIMITED 1201 ARIES DR LINCOLN NE 68512 GOLF COURSE CONSTRUCTION 1375833 CULLASAJA HOMEOWNERS ASSOCIATION 1371 CULLASAJA CLUB DR HIGHLANDS NC 28741 R&M, LANDSCAPING, CONSTRUCTION 635567 SUPERIOR GOLF MAINTENANCE LLC 290 CLAUDE ISAACS RD ELK PARK NC 28622 CONTRACT LABOR SERVICES 319357 CHAPMAN COYLE CHAPMAN ARCHITECTURE 9040 ROSWELL RD STE 400 ATLANTA GA 30350 DESIGN & ARTCHITECTURE SERVICES 207626 4 0 GOLF OPERATIONS 713910 479594 161081 318513 TENNIS 713940 905 905 MEMBERSHIP DUES 713910 4887858 4887858 ACTIVITY CENTER 713990 9229 9229 INITIATION FEES 713940 2300254 2300254 0 0 0 0 7677840 74339 74339 150859 203358 -52499 0 -52499 -36673 -15826 49053 0 49053 49053 50426 -1373 1793371 1013069 780302 574533 205769 Miscellaneous income 900099 107253 107253 0 0 0 0 107253 8636288 7923726 612374 100188 598713 2254124 27152 215037 303879 4156 53979 389242 38684 1199324 471198 23972 3643 48 1690930 116929 RECRUITING EXPENSE 177792 miscellaneous 98040 0 7666842 1476053 1609743 41651 161104 13646 2573 0 0 310120 334328 85116 70064 41877998 21213295 19345585 20664703 0 0 456626 739755 21728797 23582270 1023368 1276586 6645657 7127106 0 0 409640 613405 8078665 9017097 X 13650132 14565173 13650132 14565173 21728797 23582270 X 969446 45888 -100293 X X false true true false 61283 81899 143182 14225306 9154825 5070481 6147369 7485028 -1337659 2544463 3234604 -690141 18817678 1338838 17478840 20664703 Federal Income Taxes LEASE LIABILITY 462748 DUE FROM LAKE ASSOCIATION 8922 Deferred compensation plan liability 141735 613405 X 9898603 45888 1216427 1262315 8636288 0 0 8636288 8883269 1216427 1216427 7666842 0 0 7666842 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Club is exempt from federal and state income taxes under the Internal Revenue Code, Section 501(c)(7), except for unrelated business income subject to federal and state income tax. The Club had interest and rental income subject to income taxes resulting in income tax expense of approximately $16,417 and $5,000 for the years ended December 31, 2024 and 2023, respectively. The Club accounts for uncertain tax positions in accordance with the accounting principles generally accepted in the United States of America, under which liabilities for uncertain positions are recognized in the consolidated financial statements when it becomes probable a liability has been incurred and the amount is reasonably estimated. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COST OF GOODS SOLD - 1013069 RENTAL EXPENSES - 203358 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COST OF GOODS SOLD - 1013069 RENTAL EXPENSES - 203358 X X X X false true false Christopher Conner General Manager/COO 308308 0 54000 0 11607 0 25350 0 112 0 399377 0 0 0 Tim Lamphier CFO/HR Director 137753 0 28563 0 14520 0 11848 0 6654 0 199338 0 0 0 Tom Nelson Golf Course Superintendent 138550 0 22902 0 19132 0 12228 0 8213 0 201025 0 0 0 Charles Beurmann Head Golf Professional 116373 0 36413 0 22085 0 4970 0 9124 0 188965 0 0 0 Kenneth Craig Executive Chef 138788 0 12367 0 20462 0 4824 0 5740 0 182181 0 0 0 Amy Fine Membership Director 74180 0 70175 0 2249 0 0 0 4734 0 151338 0 0 0 Schedule J, Part I, Line 1a Travel for companions Golf Professional travels to participate in golf events at other clubs with members during the winter. Occasionally his wife will accompany him to such golf events where spouses are permitted. If so, the company will pay lodging and meals for the spouse. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan The following individuals received deferred compensation allocations from the filing organization from a Supplemental Executive Retirement Plan (SERP): Christopher Connor - $15,000 Timothy Lamphier - $6,901 Thomas Nelson - $ 7,078 CHARLES BEURMANN EMPLOYEE PERSONAL DEBT CONSOLIDATION X 50000 2573 false true true 2573 Form 990, Part VI, Line 18 THE FORM 990 IS AVAILABLE UPON REQUEST. IN ADDITION, RECENT YEARS OF THE FORM 990 ARE AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG. Form 990, Part VI, Line 1a Material differences in voting rights THE EXECUTIVE COMMITTEE SHALL HAVE FOUR (4) MEMBERS, INCLUDING THE PRESIDENT AND VICE PRESIDENT. IF THE SECRETARY AND TREASURER ARE MEMBERS OF THE BOARD OF GOVERNORS, THEY SHALL SERVE ON THE EXECUTIVE COMMITTEE. IF THE SECRETARY AND/OR TREASURER ARE NOT MEMBERS OF THE BOARD OF GOVERNORS, THE BOARD OF GOVERNORS SHALL APPOINT FROM AMONG ITS MEMBERS THE REMAINING MEMBER(S) OF THE EXECUTIVE COMMITTEE. Form 990, Part VI, Line 6 Classes of members or stockholders THE ORGANIZATION IS A 501(C)(7) ORGANIZATION THAT OWNS AND OPERATES A PRIVATE COUNTRY CLUB FOR THE RECREATION, PLEASURE AND BENEFITS OF ITS MEMBERS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body EACH MEMBERSHIP OF THE ORGANIZATION IS ENTITLED TO ONE VOTE. VOTING RIGHTS INCLUDE BUT ARE NOT LIMITED TO THE ANNUAL ELECTION OF THE ORGANIZATION'S GOVERNING BODY. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders MEMBERS OF THE ORGANIZATION HAVE VOTING RIGHTS THAT INCLUDE APPROVAL OF THE DECISIONS MADE BY THE ORGANIZATION'S GOVERNING BODY INCLUDING BUT NOT LIMITED TO CHANGES TO BY-LAWS AND CAPITAL ASSESSMENTS. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 will be distributed to the Board prior to filing. A representative of FORVIS MAZARS will participate in the Board meeting in which the Board approves the 990. The FORVIS MAZARS representative will review the Form 990 with the Board and respond to any questions or comments from Board members regarding the return. Form 990, Part VI, Line 12c Conflict of interest policy ALL EMPLOYEES, BOARD MEMBERS, AND COMMITTEE CHAIRS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DOCUMENT ANNUALLY. THESE DOCUMENTS ARE REVIEWED AND SIGNED BY THE SECRETARY OF THE BOARD OR THE GENERAL MANAGER/COO OF THE CLUB. Form 990, Part VI, Line 15a Process to establish compensation of top management official Typically a salary survey is completed of all clubs in this area. The survey is used to ensure we are paying competitive wages, and is reviewed by the Compensation & Benefits Committee. A salary or wage increase pool percentage is established by the Finance Committee and Compensation & Benefits Committee. Salary increases are approved by the Board, General Manager/COO, or Department Supervisors as long as the total does not exceed the established pool. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S BY-LAWS ARE DISTRIBUTED TO CLUB MEMBERS WHEN INVITED FOR MEMBERSHIP BY THE BOARD OF GOVERNORS AND ARE ALSO AVAILABLE TO THE PUBLIC UPON REQUEST. MONTHLY INTERNAL FINANCIAL STATEMENTS ARE AVAILABLE TO CLUB MEMBERS UPON REQUEST. THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE UPON REQUEST. ADDITIONALLY, RECENT FILINGS OF THE FORM CAN BE FOUND ON GUIDESTAR.ORG. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Net Membership Redemp & Admiss - -79993; Change in Capital Assessments - -20300; Total - -100293; Form 990, Part XII, Line 2c Change of oversight process or selection process THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. CULLASAJA EMPLOYEE HOUSING LLC 1371 CULLASAJA CLUB DRIVE HIGHLANDS NC 28741 200490163 RENTAL NC 44409 817374 NA CULLASAJA REALTY DEVELOPMENT INC 1371 CULLASAJA CLUB DR HIGHLANDS NC 28741 562192891 REAL ESTATE SALES NC NA C Corporation 0 552 1 false false false false false false false false false false true false false false true true true true true false