2026-09-15T05:45:37+00:00 2025-10-31 440160260 FORVIS MAZARS LLP ONE OAK ST SUITE 300 ASHEVILLE NC 28801 990 2024-11-01 560766215 WILDCAT CLIFFS COUNTRY CLUB INC WILD 8285262165 770 COUNTRY CLUB DRIVE HIGHLANDS NC 28741 JEFFREY BLAIS GENERAL MANAGER/CEO 2026-09-15 true AMY BIBBY P00445891 8282542254 2026-09-08 2024 JEFFREY BLAIS 770 COUNTRY CLUB DRIVE HIGHLANDS NC 28741 9689348 false X WWW.WILDCATCLIFFSCOUNTRYCLUB.COM X 1961 NC THE ORGANIZATION IS A PRIVATE CLUB CREATED FOR THE SOCIAL AND RECREATIONAL BENEFIT OF ITS MEMBERS. 9 9 89 9 405471 201686 0 0 7349393 7672492 223257 208857 650444 698821 8223094 8580170 0 0 0 0 3855997 4034400 0 0 0 4079081 4120206 7935078 8154606 288016 425564 23130466 24508808 9381376 9542504 13749090 14966304 THE ORGANIZATION IS A PRIVATE CLUB CREATED FOR THE SOCIAL AND RECREATIONAL BENEFIT OF ITS MEMBERS. (CONTINUED ON SCHEDULE O) false false FOOD OPERATIONS/DINING - PROVIDE DAILY CASUAL DINING FOR MEMBERS AND THEIR GUESTS, AS WELL AS CASUAL AND FINE DINING DINNERS. SERVED 285 EQUITY MEMBERS AND 57 SOCIAL MEMBERS DURING THE YEAR ENDED 10/31/2025. PRO SHOP OPERATIONS - GUEST FEES AND MERCHANDISE SALES. SERVED 285 EQUITY MEMBERS AND 57 SOCIAL MEMBERS DURING THE YEAR ENDED 10/31/2025. GOLF CART OPERATIONS - CART RENTAL AND TRAIL FEES TO PROVIDE ACCESS TO RENTAL CARTS FOR MEMBERS AND THEIR GUEST AND ACCESS TO PATHS FOR MEMBERS WHO OWN THEIR OWN CARTS. SERVED 285 EQUITY MEMBERS AND 57 SOCIAL MEMBERS DURING THE YEAR ENDED 10/31/2025. 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 false false false false false false false false false false true false false false false true 39 0 true 89 true true true false false false false 1619652 267645 false false false X 9 9 false false false false true true true true true false false false true false false false false true true true false false X CHRISTINA SHERIDAN 8285262165 770 COUNTRY CLUB DRIVE HIGHLANDS NC 28741 BILL MATTICE VICE PRESIDENT 5.0 X X 0 0 0 MICHAEL COHEN SECRETARY (INCOMING) 5.0 X X 0 0 0 RICHARD COLE SECRETARY (OUTGOING) 5.0 X X 0 0 0 VICKIE BETTS PRESIDENT 5.0 X X 0 0 0 WINSTON HOWELL TREASURER 5.0 X X 0 0 0 CATHY BAILLIS DIRECTOR 5.0 X 0 0 0 DEB DYAL DIRECTOR 5.0 X 0 0 0 ED DAY DIRECTOR 5.0 X 0 0 0 MARK SHEFFIELD DIRECTOR 5.0 X 0 0 0 ROGER HEBERT DIRECTOR 5.0 X 0 0 0 SCOTT SMITH DIRECTOR 5.0 X 0 0 0 SUSAN BYRNE DIRECTOR 5.0 X 0 0 0 JEFFREY BLAIS CEO/GENERAL MANAGER 40.0 X 346675 0 65198 ALLEN DERMODY ASSISTANT GENERAL MANAGER 40.0 X 128791 0 12370 BARRY GRAHAM GOLF COURSE SUPERINTENDENT 40.0 X 159964 0 30508 MATTHEW DENESHA DIRECTOR OF GOLF 40.0 X 117946 0 25024 WILLIAM BYSTRZYCKI EXECUTIVE CHEF 40.0 X 159970 0 36148 913346 0 169248 6 false true false 0 0 MEMBER DUES & INITIATION FEES 713910 5981922 5981922 GOLF RELATED ACTIVITIES 713910 608469 401564 206905 OTHER OPERATIONS 713910 571434 571434 GOLF CART OPERATIONS 713910 313550 313550 FITNESS AND RECREATION 713910 122073 122073 75044 75044 0 0 7672492 208857 208857 68353 104299 -35946 0 -35946 -35946 0 0 1739646 1004879 734767 709112 25655 0 0 0 0 0 8580170 8174699 405471 0 431844 2904766 78894 316412 302484 55519 580258 767229 58250 560695 77197 53868 42049 1049615 192590 GROUND MAINTENANCE 438554 RECRUITING 103927 TOURNAMENT EXPENSE 75358 MEMBER RELATIONS 42597 22500 8154606 1215943 847391 4146826 4466595 335124 443637 0 0 0 0 127500 52500 444034 428694 41706 74674 30875468 13434762 16320408 17440706 0 0 498925 754611 23130466 24508808 758427 592502 6996065 7790613 0 0 1085244 389444 541640 769945 9381376 9542504 X 13749090 14966304 13749090 14966304 23130466 24508808 X 425564 791650 X X false true true false 1224317 1224317 9180539 4385899 4794640 4850914 2317469 2533445 2956398 1412386 1544012 12663300 5319008 7344292 17440706 FEDERAL INCOME TAXES LEASE LIABILITY 759945 SPECIAL EVENTS DEPOSITS 10000 NONREFUNDABLE DEPOSITS LIABILITY 0 769945 X 10113956 1924778 1924778 8189178 390992 390992 8580170 8896742 1109178 1109178 7787564 367042 367042 8154606 SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) FOOTNOTE THE CLUB IS A NON-PROFIT ORGANIZATION UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE AND HAS ALSO BEEN GRANTED TAX EXEMPT STATUS BY THE STATE OF NORTH CAROLINA. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THEREFORE, NO LIABILITY FOR INCOME TAXES IS INCURRED ON INCOME DIRECTLY RELATED TO THE CLUB'S SOCIAL AND GOLF ACTIVITIES. HOWEVER, INCOME FROM UNRELATED ACTIVITIES, INCLUDING INTEREST INCOME AND NON-QUALIFYING SALES OF PROPERTY, IS SUBJECT TO TAX. IT IS THE CLUB'S POLICY TO EVALUATE ALL TAX POSITIONS TO IDENTIFY ANY THAT MAY BE CONSIDERED UNCERTAIN. ALL IDENTIFIED MATERIAL TAX POSITIONS ARE ASSESSED AND MEASURED BY A "MORE LIKELY THAN NOT" THRESHOLD TO DETERMINE IF THE TAX POSITION IS UNCERTAIN, AND WHAT, IF ANY, EFFECT THE UNCERTAIN TAX POSITION MAY HAVE ON THE FINANCIAL STATEMENTS. NO MATERIAL UNCERTAIN TAX POSITIONS WERE IDENTIFIED FOR FISCAL YEARS 2025 AND 2024. THE STATE OF NORTH CAROLINA AND COUNTIES WITHIN THE STATE IMPOSE A SALES TAX ON ALL OF THE CLUB'S SALES TO NON-EXEMPT MEMBERS ACCEPTING PRODUCT DELIVERY WITHIN THE STATE. THE CLUB COLLECTS THE SALES TAX FROM MEMBERS AND REMITS THE ENTIRE AMOUNT TO THE STATE. THE CLUB'S ACCOUNTING POLICY IS TO EXCLUDE THE TAX COLLECTED AND REMITTED TO THE STATE FROM REVENUE AND COST OF SALES. SCHEDULE D, PART XI, LINE 2(D) OTHER REVENUES IN AUDITED FINANCIAL STATEMENTS NOT IN FORM 990 RENTAL EXPENSE - 104299 COGS - 1004879 CAPITAL FUNDING FEE - 815600 SCHEDULE D, PART XI, LINE 4(B) OTHER REVENUES IN FORM 990 NOT IN AUDITED FINANCIAL STATEMENTS EXPENSES IN REVENUES - 367042 REDEMPTION OF EQUITY CERTIFICATES - 23950 SCHEDULE D, PART XII, LINE 2(D) OTHER EXPENSES IN AUDITED FINANCIAL STATEMENTS NOT IN FORM 990 RENTAL EXPENSE - 104299 COGS - 1004879 SCHEDULE D, PART XII, LINE 4(B) OTHER EXPENSES IN FORM 990 NOT IN AUDITED FINANCIAL STATEMENTS EXPENSES IN REVENUES - 367042 X X X false true false JEFFREY BLAIS CEO/GENERAL MANAGER 288675 0 58000 0 0 0 41669 0 23529 0 411873 0 90000 0 WILLIAM BYSTRZYCKI EXECUTIVE CHEF 155770 0 4200 0 0 0 16446 0 19702 0 196118 0 20000 0 BARRY GRAHAM GOLF COURSE SUPERINTENDENT 155531 0 4433 0 0 0 13477 0 17031 0 190472 0 14000 0 SCHEDULE J, PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THE FOLLOWING INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN 457(F). DURING 2024, THE FOLLOWING AMOUNTS WERE ACCRUED: JEFFREY BLAIS: $30,000 WILLIAM BYSTRZYCKI: $10,000 BARRY GRAHAM: $7,000 MATTHEW DENESHA: $10,000 FORM 990, PART III, LINE 1 ORGANIZATION'S MISSION THE CLUB PROMOTES A WELCOMING AND FRIENDLY ENVIRONMENT AND PROVIDES EXCEPTIONAL DINING, SOCIAL AND RECREATIONAL ACTIVITIES FOR A CLOSELY-KNIT GROUP OF MEMBERS, THEIR FAMILIES, AND FRIENDS. THESE SERVICES ARE PROVIDED THROUGH A CAPABLE AND DEDICATED STAFF, GUIDED BY A COMMITTED BOARD OF DIRECTORS WITH SOUND FINANCIAL POLICIES, AND GOVERNED BY A LONG-RANGE PLAN THAT ENSURES CONSISTENCY AND ATTENTION TO THE MOST IMPORTANT INITIATIVES IMPACTING THE CLUB'S CONTINUED SUCCESS. FORM 990, PART VI, LINE 15 PROCESS TO ESTABLISH COMPENSATION THE CLUB'S DETERMINATION OF COMPENSATION OF TOP MANAGEMENT, OFFICERS AND KEY EMPLOYEES INVLOVES THE USE OF WAGE AND SALARY COMPARIONS FOR THE SAME JOB DESCRIPTIONS WITH OTHER COUNTRY CLUBS IN THE GEOGRAPHIC AREA. FORM 990, PART VI, LINE 18 FORMS AVAILABLE FOR PUBLIC INSPECTION THE ORGANIZATION MAKES ITS FORM 1023 AND FORM 990 AVAILABLE UPON REQUEST. FORM 990, PART VI, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS THE ORGANIZATION IS A COUNTRY CLUB, WHICH HAD 342 MEMBERS AT THE END OF THE TAX YEAR. "MEMBER "MEMBERS" SHALL REFER TO EACH PERSON OR ENTITY OR GROUP OF PERSONS OR ENTITIES THAT HAVE ACQUIRED A FULL MEMBERSHIP OR SOCIAL MEMBERSHIP AT THE CLUB. FORM 990, PART VI, LINE 7A MEMBERS OR STOCKHOLDERS ELECTING MEMBERS OF GOVERNING BODY THE ANNUAL MEETING OF THE MEMBERS SHALL BE HELD FOR THE PURPOSES OF RECEIVING REPORTS OF OFFICERS AND OTHERS, INCLUDING AN ANNUAL WRITTEN REPORT BY THE PRESIDENT, TO ELECT DIRECTORS AND FOR THE TRANSACTION OF SUCH OTHER BUSINESS AS MAY BE PROPERLY BROUGHT BEFORE THE MEETING. FORM 990, PART VI, LINE 7B DECISIONS REQUIRING APPROVAL BY MEMBERS OR STOCKHOLDERS THE MEMBERS OF THE CLUB CAN AFFIRM OR REVERSE CERTAIN DECISIONS OF THE BOARD RELATED TO EXPULSION OF MEMBERS, EXPENDITURES BEYOND FUNDS EXPECTED TO BE AVAILABLE FOR THE YEAR, CAPITAL ASSESSMENTS OF MEMBERS, USE OF THE CAPITAL IMPROVEMENT FUND, AND BYLAW AMENDMENTS. FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTANT. THE FORM 990 WAS REVIEWED BY MANAGEMENT AND MANAGEMENT PROVIDED THE BOARD MEMBERS A COPY OF THE TAX RETURN PRIOR TO FILING THE FORM 990 WITH THE IRS. FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART VIII, LINE 2F OTHER PROGRAM SERVICE REVENUE CLUBHOUSE OPERATIONS - TOTAL REVENUE: 75044, RELATED OR EXEMPT FUNCTION REVENUE: 75044, 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 CAPITAL FUNDING FEES - 815600; REDEMPTION OF EQUITY CERTIFICATES - -23950; TOTAL - 791650; FORM 990, PART XII, LINE 2C CHANGE OF OVERSIGHT PROCESS OR SELECTION PROCESS THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. WILDCAT COMMUNITY SERVICES 770 COUNTRY CLUB DR HIGHLANDS NC 28741 460992724 FACILITY SUPPORT SERVICES NC NA C CORPORATION false false false false false false false false false false true false false true true true false true false false