2026-09-14T14:23:04-04:00 2025-10-31 HALL KISTLER & COMPANY LLP 4505 STEPHEN CIRCLE NW - SUITE 202 CANTON OH 447183682 990 2024-11-01 340160950 The Congress Lake Company % DAVID FERGUSSON CONG 3308779318 PO Box 370 Hartville OH 44632 David Fergusson CFO 3308779318 2026-09-15 true true P00190524 3304537633 2024 David Fergusson PO Box 370 Hartville OH 44632 8274299 false X www.congresslakeclub.com X 1896 OH A Member owned social club organized for the pleasure and recreation of its members 9 9 229 9 171969 0 117921 116064 5031281 5597885 48937 215559 -983285 -1022077 4214854 4907431 0 0 0 0 1984748 2112173 0 0 0 2537665 2672985 4522413 4785158 -307559 122273 14267759 13980354 8002844 7598166 6264915 6382188 A MEMBER OWNED SOCIAL CLUB ORGANIZED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS false false Operations of Club Facilities false true 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 X 9 0 true 229 true true true false false false true true false false false 140500 804160 false false false false X 9 9 false false false false true true true true true false false true true true true true true true false false OH X DAVID FERGUSSON 3308779318 PO BOX 370 HARTVILLE OH 44632 Chrissy Kuznik General Manager 40.0 0.0 X 176203 0 7048 Robert A Gegick Greens Superintendent 40.0 0.0 X 140838 0 5634 Jason Nussbaum Assistant General Manager 40.0 0.0 X 127259 0 5090 Jeffery Frase Maintenance 40.0 0.0 X 106097 0 4244 James Trout President 6.0 0.0 X X 0 0 0 Dr Charles Zollinger Director 4.0 0.0 X 0 0 0 Scott Zurakowski VP & Secretary 6.0 0.0 X X 0 0 0 Robert Spencer Treasurer 6.0 0.0 X X 0 0 0 Dr Vivian VonGruenigen Director 4.0 0.0 X 0 0 0 Natalie Weinsz Director 4.0 0.0 X 0 0 0 Dean Wheeler Director 4.0 0.0 X 0 0 0 Geoff Karcher Director 4.0 0.0 X 0 0 0 Ben Grosko Director 4.0 0.0 X 0 0 0 550397 0 22016 4 false true false 0 116064 116064 MEMBERSHIP DUES 713910 4657645 4657645 BOATING AND FISHING 713910 87512 87512 LOCKER ROOM 713910 53250 53250 GOLF OPERATIONS & GREENS FEES 713910 688914 489232 199682 POOL OPERATIONS 713910 10820 10820 99744 99744 5597885 0 0 0 0 0 0 240000 24441 215559 215559 215559 0 0 0 0 0 0 2286451 3342427 -1055976 -812704 -243272 MISCELLANEOUS INCOME 33899 33899 33899 4907431 4619398 171969 0 0 0 0 176203 0 1591253 0 187701 157016 0 9335 25194 0 0 0 64351 0 0 30188 0 232563 0 0 0 383633 0 813541 85002 REPAIRS AND MAINTENANCE 173578 OPERATIONAL SUPPLIES 351147 LICENSES AND FEES 13458 UNIFORMS 3131 487864 4785158 19324 451 0 0 0 0 464990 629489 0 0 0 0 250 11000 256254 264883 68026 53176 28794765 16073726 13151649 12721039 0 0 0 0 0 0 0 0 307266 300316 14267759 13980354 814647 1010480 0 0 771574 686508 0 0 0 0 0 0 6017863 5534514 0 0 398760 366664 8002844 7598166 X 144500 137500 144965 146965 5975450 6097723 6264915 6382188 14267759 13980354 X 122273 -5000 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1593009 1593009 20918133 13608189 7309944 6212492 2465537 3746955 71131 71131 12721039 0 HOTEL CREDITS 157348 RIGHT OF USE LIABILITY 209316 366664 8249858 3342427 3342427 4907431 4907431 8127585 3342427 3342427 4785158 4785158 Part XI & XII, Line 2d Reclass of direct and indirect Cost of Goods Sold related to the sale of inventory. Part X - Line 2 Uncertain Tax Positions Footnote The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to report information regarding its exposure to various tax positions taken by the Company. The Company has determined whether any tax positions have met the recognition threshold and has measured the Company's exposure to those tax positions. Management believes that the Company has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state authorities generally have the right to examine and audit the previous three years of tax returns filed. Any interest or penalties assessed to the Company, of which there are none, would be recorded in operating expenses. X false false false Chrissy Kuznik General Manager 176203 0 0 0 0 0 7048 183251 0 Part XI, Line 9 Cost of treasury stock, 125 shares for year ending October 31, 2025 and change in Additional Paid-In-Capital Form 990, Part VI, Line 6 Some of the members also hold stock in the company. Form 990, Part VI, Line 7a All directors are elected by shareholders and some actions of the board require approval of the shareholders. Form 990, Part VI, Line 11b Form 990 is discussed at the finance committee meeting and then signed by the treasurer. Form 990, Part VI, Line 15a The compensation review committee, comprised of certain officers of the club, reviews the performance of the general manager and reviews his salary along with the salaries of the other club's managers and adjusts compensation accordingly. Form 990, Part VI, Line 19 The public is welcome to review them upon request. The board reviews the financials on a monthly basis and reports are passed out at the annual shareholder meeting. Form 990, Part VI, Line 12 The Club has a written conflict of interest policy that is signed annually by the board and senior management. FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:TREE CARE TOTAL EXPENSES:10759 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:DUES AND SUBSCRIPTIONS TOTAL EXPENSES:15534 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:LAUNDRY TOTAL EXPENSES:8993 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:MEETING AND SEMINARS TOTAL EXPENSES:23484 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:MISCELLANEOUS TOTAL EXPENSES:43493 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:POSTAGE TOTAL EXPENSES:1892 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:LEASED EQUIPMENT TOTAL EXPENSES:36726 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:PRIZES AND AWARDS TOTAL EXPENSES:149 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:WINTERIZATION TOTAL EXPENSES:33707 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:EVENTS TOTAL EXPENSES:94801 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:BANK SERVICE CHARGES TOTAL EXPENSES:17300 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:PAYROLL SERVICE FEES TOTAL EXPENSES:40265 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:REAL ESTATE TAX TOTAL EXPENSES:160761