2025-06-04T15:17:03+00:00 2024-12-31 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2024-01-01 570173330 Greenville Country Club GREE 8642326771 239 Byrd Blvd Greenville SC 29605 Dustin Kennedy Director of Finance 2025-06-04 true Amy Bibby P00445891 8282542254 2025-06-04 2024 2025-03-06 01:10:19Z Dustin Kennedy 239 Byrd Blvd Greenville SC 29605 22031511 false X WWW.GCCSC.COM X 1895 SC TO CATER TO THE FUNCTIONS OF ITS MEMBERS. 14 14 338 0 861036 213653 0 0 21337968 21669840 143898 272291 0 0 21481866 21942131 13329 6083 0 0 8913491 9933218 0 0 0 10905540 10974131 19832360 20913432 1649506 1028699 37703026 38989871 22616048 23026501 15086978 15963370 WITH A RICH SOUTHERN HERITAGE, THE GREENVILLE COUNTRY CLUB WILL PROVIDE MEMBERS, THEIR FAMILIES, AND GUESTS WITH EXCEPTIONAL ATHLETIC, SOCIAL, DINING, AND RECREATIONAL SERVICES AND FACILITIES MANAGED BY AN EXPERT AND WELL-TRAINED STAFF IN A MANNER CONSISTENT WITH SOUND FISCAL PRINCIPLES. false false THE GREENVILLE COUNTRY CLUB PROVIDED MEMBERS, THEIR FAMILIES, AND GUESTS WITH EXCEPTIONAL ATHLETIC, SOCIAL, DINING, AND RECREATIONAL SERVICES AND FACILITIES MANAGED BY AN EXPERT AND WELL-TRAINED STAFF IN A MANNER CONSISTENT WITH SOUND FISCAL PRINCIPLES. 0 false false false false false false false false false false true false false true true true false true false false false false false false false false false true false true false false false false false false false false false false false false false false false false false false false false true 28 0 true 338 true true true false false false false 1220605 737145 false false false X 14 14 false false false false true true true true true false false false true false false false false true true false false false SC X X X Dustin Kennedy 8642364245 239 Byrd Blvd Greenville SC 29605 Beth McMillan Board Member 1.0 X 0 0 0 Erik Busby Board Member 1.0 X 0 0 0 Glenn Lister Board Member 1.0 X 0 0 0 Howard Einstein Past President 1.0 X 0 0 0 James McKissick Board Member 1.0 X 0 0 0 Jeff Powell Vice President 1.0 X 0 0 0 Jim Morton Secretary 1.0 X 0 0 0 Keith Miller Board Member 1.0 X 0 0 0 Matthew Madden Treasurer 1.0 X 0 0 0 Michael Fletcher President 1.0 X 0 0 0 Patrick Jopling Board Member 1.0 X 0 0 0 Rob Powell Board Member 1.0 X 0 0 0 Roger Varin Board Member 1.0 X 0 0 0 Walt Tollison Board Member 1.0 X 0 0 0 Gary Lanneau General Manager & COO (Start 3/1/24) 40.0 X 346874 0 22655 Greg Hobbs General Manager & COO (Retired 2/28/24) 40.0 X 180308 0 11693 Angela Dickerson HR Director 40.0 X 180039 0 17467 Charles Hughes Assistant GM 40.0 X 190091 0 19399 Craig Harris Director of Agronomy 40.0 X 207452 0 16462 Robb Thompson Director of Tennis 40.0 X 229234 0 17135 Sean McGaughey Director of Golf 40.0 X 209917 0 20182 1543915 0 124993 11 false true false Tee Time Therapy 16 Verona Circle Simpsonville SC 29681 Personal Training 244759 1 0 Membership Dues 713910 7927413 7927413 Initiation Fees 713910 4608192 4608192 Food and Beverage 713910 3943553 3574941 368612 Golf 713910 1682433 1494549 187884 Pro Shop Sales 713910 1429141 1429141 2079108 2046859 32249 0 21669840 334637 334637 0 0 26500 89380 0 -62880 -62346 -62346 0 0 0 0 0 0 21942131 21081095 861036 0 6083 561529 7604910 232219 851499 683061 43702 1120294 32614 930515 11844 1074709 149700 219297 341687 1645348 211573 COST OF SALES - FOOD 1868522 COST OF SALES - GOLF 1260683 Grounds maintenance 680510 TAXES AND LICENSES 485363 897770 20913432 1401106 1285878 207869 1328323 1841990 2559001 0 0 1133684 1101355 557134 507735 23516 100483 41096174 13029200 24219628 28066974 5881338 2034542 0 0 12083 9139 2424678 1996441 37703026 38989871 1880418 2353617 10393118 11324583 0 8740312 8228126 1602200 1120175 22616048 23026501 X 15086978 15963370 15086978 15963370 37703026 38989871 X 1028699 -1607 -150700 X X false true true false 408378 408378 20240365 7337765 12902600 4602167 1668429 2933738 15845264 4023006 11822258 28066974 Employee retention credit receivable 886207 ROU Asset 1110234 1996441 Federal Income Taxes CAPITAL LEASE OBLIGATION 10604 Operating Lease 1109571 1120175 X 22019854 -1607 79330 77723 21942131 0 0 21942131 21007628 94196 94196 20913432 0 0 20913432 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Club is a tax exempt corporation under section 501(c)7 of the Internal Revenue Code for federal and state income tax purposes. However, income taxes are provided for interest and other income, net of related expenses, from activities unrelated to the Club's exempt purposes. The Club has determined that it does not have any material unrecognized tax benefits or obligations as of December 31, 2024. 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 tax positions are recognized in the consolidated financial statements when it becomes probable a liability has been incurred and the amount can be reasonably estimated. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Certificate Resale - -150700 Scholarship Foundation Revenues - 230030 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Scholarship Foundation Expenses - 94196 true GREENVILLE COUNTRY CLUB SCHOLARSHIP FOUNDATION 239 BYRD BLVD GREENVILLE SC 29605 881668696 501(C)(3) 0 6083 Book In-kind contributions OPERATIONAL SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE ORGANIZATIONA MAINTAINS RECORDS TO SUBSTANTIATE THE AMOUNT OF GRANTS AND THE SELECTION CRITERIA USED TO AWARD THE GRANTS. X X false false false Gary Lanneau General Manager & COO (Start 3/1/24) 331731 0 143 0 15000 0 0 0 22655 0 369529 0 0 0 Greg Hobbs General Manager & COO (Retired 2/28/24) 130308 0 50000 0 0 0 0 0 11693 0 192001 0 0 0 Robb Thompson Director of Tennis 99424 0 11898 0 117912 0 0 0 17135 0 246369 0 0 0 Sean McGaughey Director of Golf 199416 0 10501 0 0 0 0 0 20182 0 230099 0 0 0 Craig Harris Director of Agronomy 189304 0 18148 0 0 0 0 0 16462 0 223914 0 0 0 Angela Dickerson HR Director 166654 0 13385 0 0 0 0 0 17467 0 197506 0 0 0 Charles Hughes Assistant GM 148447 0 18000 0 23644 0 0 0 19399 0 209490 0 0 0 Form 990, Part VI, Line 1a Delegate broad authority to a committee THE EXECUTIVE COMMITTEE CONSISTS OF THE PRESIDENT, VICE PRESIDENT, TREASURER, SECRETARY, AND IMMEDIATE PAST PRESIDENT. THE GENERAL MANAGER WILL SERVE AS AN EX-OFFICIO MEMBER. GENERALLY, THE EXECUTIVE COMMITTEE DISCHARGES FUNCTIONS OF THE FULL BOARD OF GOVERNORS AS MAY BE NECESSARY BETWEEN THE MEETINGS OF THE BOARD. Form 990, Part VI, Line 6 Classes of members or stockholders THE ORGANIZATION IS A COUNTRY CLUB MADE UP OF NUMEROUS MEMBERS. APPLICATIONS FOR MEMBERSHIP IN ALL CATEGORIES WILL BE APPROVED OR DISAPPROVED BY THE BOARD. BEFORE THE APPLICATION IS VOTED UPON BY THE BOARD, THE CANDIDATE SHALL HAVE BEEN POSITIVELY RECOMMENDED BY AT LEAST SIX (6) MEMBERS OF THE MEMBERSHIP COMMITTEE. FOR PURPOSES OF THIS VOTE, A QUORUM OF THE MEMBERSHIP COMMITTEE WILL CONSIST OF A LEAST SIX (6) MEMBERS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body AT THE ANNUAL MEETING OF THE MEMBERSHIP, VOTING MEMBERS ELECT THREE MEMBERS TO FILL THE AT-LARGE BOARD POSITIONS AND FOUR MEMBERS TO FILL THE OFFICER POSITIONS OF PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders APPROVAL AND REMOVAL OF BOARD MEMBERS AND AMENDMENTS TO THE BYLAWS ARE GOVERNANCE DECISIONS RESERVED TO THE VOTING MEMBERSHIP. Form 990, Part VI, Line 11b Review of form 990 by governing body THE GENERAL MANAGER, CONTROLLER, AND FINANCE COMMITTEE CHAIR PRELIMINARILY REVIEWED THE FORM 990, AND THEN IT WAS PRESENTED TO THE BOARD FOR FINAL REVIEW AND APPROVAL. Form 990, Part VI, Line 15a Process to establish compensation of top management official A formal annual review of the GM is completed by the Board of Directors that includes establishing KPIs for the upcoming year. A compensation analysis is performed to determine comparable rates for compensation at the GM level. The board approves all salary changes of the GM. All other director salaries are approved by the GM. Form 990, Part VI, Line 18 How forms are made available to the public THE FORM 990 IS AVAILABLE UPON REQUEST. ALSO, RECENT FILINGS OF THE FORM 990 ARE MADE AVAILABLE AT WWW.GUIDESTAR.ORG. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND ON THE ORGANIZATION'S WEBSITE: WWW.GCCSC.COM. Form 990, Part VIII, Line 2f Other Program Service Revenue Tennis - Total Revenue: 626579, Related or Exempt Function Revenue: 625709, Unrelated Business Revenue: 870, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Swimming - Total Revenue: 31379, Related or Exempt Function Revenue: , Unrelated Business Revenue: 31379, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Member Charges - Total Revenue: 774569, Related or Exempt Function Revenue: 774569, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Other Revenue - Total Revenue: 571380, Related or Exempt Function Revenue: 571380, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; LOCKERS - Total Revenue: 75201, Related or Exempt Function Revenue: 75201, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CERTIFICATE RESALE, NET - -150700; Form 990, Part XII, Line 2c Change of oversight process or selection process THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.