Liabilities / Assets
34th percentile
Higher debt load relative to assets than 34% of similar nonprofits.
EIN 01-0142660 • 501(c)7 • Falmouth, ME
Profile
To provide members with social and recreational opportunities.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
34th percentile
Higher debt load relative to assets than 34% of similar nonprofits.
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
82nd percentile
Higher net margin than 82% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 4.5% of source-year revenue.
Asset Growth
78th percentile
Faster asset growth than 78% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Assets
Up$19,134,147
Up $2,169,626 (+13%) from 2024
Liabilities
Up$4,868,487
Up $975,715 (+25%) from 2024
Net Assets
Up$14,265,660
Up $1,193,911 (+9.1%) from 2024
Revenue
Up$6,708,147
Up $787,251 (+13%) from 2024
Expenses
Up$5,514,236
Up $406,002 (+7.9%) from 2024
Net Income
Up$1,193,911
Up $381,249 (+47%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Provide members with social and recreational opportunities.
To promote the recreational and social activities of club members.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $12,586,082 | $14,150,678 | ▲ $1,564,596 |
| Savings and Temporary Cash Investments | $3,297,429 | $4,164,407 | ▲ $866,978 |
| Inventories for Sale or Use | $333,222 | $307,431 | ▼ $25,791 |
| Accounts Receivable | $285,690 | $289,366 | ▲ $3,676 |
| Prepaid Expenses and Deferred Charges | $146,098 | $211,462 | ▲ $65,364 |
| Cash and Non-Interest-Bearing Accounts | $316,000 | $10,803 | ▼ $305,197 |
| Total Assets | $16,964,521 | $19,134,147 | ▲ $2,169,626 |
| Liabilities | |||
| Deferred Revenue | $3,298,951 | $3,899,438 | ▲ $600,487 |
| Accounts Payable and Accrued Expenses | $593,821 | $969,049 | ▲ $375,228 |
| Total Liabilities | $3,892,772 | $4,868,487 | ▲ $975,715 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $13,071,749 | $14,265,660 | ▲ $1,193,911 |
| Total Net Assets Fund Balance | $13,071,749 | $14,265,660 | ▲ $1,193,911 |
| Total Liabilities and Net Assets / Fund Balance | $16,964,521 | $19,134,147 | ▲ $2,169,626 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $13,228,403 | $7,233,213 | $20,461,616 |
| Equipment | $-894,356 | $4,433,420 | $3,539,064 |
| Other Land Buildings | $1,685,590 | $52,152 | $1,737,742 |
| Land | $131,041 | - | $131,041 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| James Gusella | General Manager | FT | $239,974 | $60,311 | $300,285 |
| Daniel Venezio | Golf Pro | FT | $121,370 | $41,055 | $162,425 |
| James Christie | Golf Superintendent | FT | $131,401 | $28,040 | $159,441 |
| Elaine Runyon | Controller | FT | $133,566 | $18,941 | $152,507 |
| Kenneth MacDonald | Executive Chef | FT | $110,488 | $30,324 | $140,812 |
| Thomas A Dillman | Head Rackets Pro | FT | $112,821 | $15,215 | $128,036 |
| Name | Title |
|---|---|
| Arthur W Batson III | President |
| Matthew J Stowell | President (end 2/2025) |
| Eugene G Ardito | Governor |
| Jake O Jones | Governor |
| Joseph Bruno | Governor |
| Lisa R Gorman | Governor |
| Timothy M Longstaff | Governor |
| Lisa Noonan | Governor (end 10/2024) |
| Edward S McKersie | Governor (end 2/2025) |
| Stephen Eddy | Governor (end 2/2025) |
| William P Faucher | Governor (end 2/2025) |
| Andre Pires | Governor (start 10/2025) |
| Catherine Honeycomb | Governor (start 2/2025) |
| Jay Flower | Governor (start 2/2025) |
| Stephen P DeCastro | Governor (start 2/2025) |
| Kristen G King | Secretary |
| Jotham Pierce | Treasurer (start 2/2025) |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Optimum Inc | Construction | 91 Auburn Street 1030, Portland, ME 04103 | $836,027 |
| Turf Rehab | Landscaping | 11 Avenue A, Cambridge, NY 12816 | $383,823 |
| Trimark United East | Construction | PO Box 845377, Boston, MA 02284 | $255,965 |
| Grant Hays Associates Inc | Architecture and design | PO Box 6179, Falmouth, ME 04105 | $149,244 |
| AAA Energy Service Co | HVAC maintenance | PO Box 908, Scarborough, ME 04070 | $101,902 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,815,471 |
| Other Expenses | $2,698,765 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $1,954,824 |
| Depreciation Depletion | - | - | - | $914,072 |
| Occupancy | - | - | - | $871,120 |
| Other Employee Benefits | - | - | - | $311,603 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $300,285 |
| Fees for Services Other | - | - | - | $235,992 |
| Payroll Taxes | - | - | - | $152,103 |
| Office Expenses | - | - | - | $123,603 |
| Insurance | - | - | - | $115,352 |
| Pension Plan Contributions | - | - | - | $96,656 |
| Information Technology | - | - | - | $76,181 |
| Advertising | - | - | - | $45,838 |
| Conferences and Meetings | - | - | - | $36,288 |
| Fees for Services Accounting | - | - | - | $18,050 |
| Other Expenses | - | - | - | $14,688 |
| Fees for Services Legal | - | - | - | $4,845 |
| All Other Expenses | - | - | - | $1,408 |
| Total Functional Expenses | $0 | $0 | $0 | $5,514,236 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $8,554,601 |
| Expenses per Audited Statements | $5,514,236 |
| Total Expenses per Form 990 | $5,514,236 |
| Expenses Not Reported on Form 990 | $3,040,365 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Stephen DeCastro | Board Member | Mr. DeCastro served on the Club's Board of Governors during this tax year. Mr. DeCastro is also the CEO of Maine Community Bank. Over the course of the Club's, its members', its employees', and the Bank's normal operations and practices, it is possible that persons affiliated with the Club could engage in a transaction with the Bank, with which Mr. DeCastro due to his role is deemed an interested person. The Club is not aware of any specific transactions with Mr. DeCastro or the Bank that has impeded Mr. DeCastro's independence. Accordingly, this relationship has been disclosed for transparency purposes, and Mr. DeCastro is considered an independent board member on this Form 990. | No | - |
“Portland Country Club is a membership organization. Potential members are required to submit a proposal for membership and acceptance of their application is voted on by the Board of Governors. Each membership is comprised of a couple or an unmarried adult and their families. There are four types of memberships: Active Memberships, Social Memberships, House Memberships, and Pool & Tennis Memberships. Active and Social Memberships are entitled to one vote. All other members and their families are entitled to Club privileges as established in the rules promulgated by the Board of Governors.”
“Members elect the Board of Governors each year at the annual meeting of the Club. The Board shall have the power to fill any vacancies on the Board or Club officer positions for the unexpired term.”
“The Board shall not authorize the Treasurer to borrow for the use of the Club any sums exceeding in the aggregate one hundred thousand dollars ($100,000) in any one year without first obtaining the approval thereto from the annual or a special meeting of the Club membership. The organization's bylaws may only be amended by a two-thirds vote of the voting memberships present and voting, at any annual or special meeting of the Club.”
“In accordance with the filing organization's financial accountability and transparency policy, the Form 990 and Form 990-T, as well as any required state or supplemental filings, are prepared by an outside independent accountant, then reviewed by the Club Manager, Controller, and Board Treasurer prior to filing with the IRS.”
“Conflict of interest statements are signed annually by all officers and directors and retained on file by the Organization.”
“Compensation comparability data for the Club Manager position is provided to the Board of Governors. The Board Chair recommends the compensation level for the position to the full Board for approval. While there are no additional officer or key employee positions per IRS definitions, a similar review process, including referencing comparability data, is performed by the Club Manager before determining annual compensation for employees in leadership and highly compensated positions.”
“These documents are available upon request.”
“The audit process has not changed from the prior year.”
“Tax-exempt organizations could be required to record an obligation for income taxes as the result of a tax position they have historically taken on various tax exposure items including unrelated business income or tax status. Under guidance issued by the Financial Accounting Standards Board, assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions are judged to not meet the "more-likely-than-not" threshold, based upon the technical merits of the position. The Club has evaluated the positions taken on its filed tax returns. The Club has concluded no uncertain income tax positions exist at March 31, 2025.”
“Cost of goods sold, as net against revenues 2,964,730. Loss on sale of equipment 75,635.”
“Cost of goods sold, as net against revenues 2,964,730. Loss on sale of equipment 75,635.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 593821 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 969049 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 285690 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 289366 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To promote the recreational and social activities of club members. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 45838 |
| IRS990/AllOtherContributionsAmt | 0 | 87500 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1408 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Richard Serino |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2077812340 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 11 Foreside Road |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Falmouth |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 04105 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 1 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 316000 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 10803 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 5 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 300285 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 36288 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 836027 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 383823 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 255965 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 149244 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 4 | 101902 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 91 Auburn Street 1030 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 11 Avenue A |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | PO Box 845377 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | PO Box 6179 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 4 | PO Box 908 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Portland |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | Cambridge |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | Boston |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | Falmouth |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 4 | Scarborough |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | NY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | MA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 3 | ME |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 4 | ME |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 04103 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 12816 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 02284 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 3 | 04105 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 4 | 04070 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Optimum Inc |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | Turf Rehab |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | Trimark United East |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 3 | Grant Hays Associates Inc |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 4 | AAA Energy Service Co |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Construction |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | Landscaping |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | Construction |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | Architecture and design |
| IRS990/ContractorCompensationGrp/ServicesDesc | 4 | HVAC maintenance |
| IRS990/CostOfGoodsSoldAmt | 0 | 2978442 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 87500 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -6949 |
| IRS990/CYOtherExpensesAmt | 0 | 2698765 |
| IRS990/CYOtherRevenueAmt | 0 | 506444 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6121152 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1193911 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2815471 |
| IRS990/CYTotalExpensesAmt | 0 | 5514236 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 6708147 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 3298951 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 3899438 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 914072 |
| IRS990/Desc | 0 | Portland Country Club is organized for social purposes, the promotion and advancement of the game of golf and other athletic sports, and the maintenance of a clubhouse and grounds in the Town of Falmouth, County of Cumberland, State of Maine, for the use of the members of the Club and all others who may, from time to time, be admitted to its privileges. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 137 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 18050 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4845 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 235992 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 20 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 21 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 22 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 32653 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 23114 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 16378 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 20 | 25477 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 21 | 15215 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 22 | 30324 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Eugene G Ardito |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Joseph Bruno |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Stephen P DeCastro |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Stephen Eddy |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | William P Faucher |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Jay Flower |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Lisa R Gorman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Catherine Honeycomb |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Jake O Jones |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Timothy M Longstaff |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Edward S McKersie |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Lisa Noonan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Andre Pires |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Matthew J Stowell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | Arthur W Batson III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | Jotham Pierce |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | Kristen G King |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | James Gusella |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | Daniel Venezio |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | Elaine Runyon |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | James Christie |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | Thomas A Dillman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 22 | Kenneth MacDonald |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 267632 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 139311 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 136129 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 20 | 133964 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 21 | 112821 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 22 | 110488 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Governor |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Governor |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Governor (start 2/2025) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Governor (end 2/2025) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Governor (end 2/2025) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Governor (start 2/2025) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Governor |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Governor (start 2/2025) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Governor |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Governor |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Governor (end 2/2025) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Governor (end 10/2024) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Governor (start 10/2025) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | President (end 2/2025) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | Treasurer (start 2/2025) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | General Manager |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | Golf Pro |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | Controller |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | Golf Superintendent |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | Head Rackets Pro |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 22 | Executive Chef |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1895 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -75635 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 19000 |
| IRS990/GrossReceiptsAmt | 0 | 9781224 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 540045 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 2965411 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 76181 |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 1023426 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 115352 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 333222 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 307431 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 68686 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 68686 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 35 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 11718785 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 12586082 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 14150678 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 25869463 |
| IRS990/LegalDomicileStateCd | 0 | ME |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 94635 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To provide members with social and recreational opportunities. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 13071749 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 14265660 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -75635 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -75635 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -10686 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -13031 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | -2345 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 65317 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 13071749 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 14265660 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 871120 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 123603 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 311603 |
| IRS990/OtherExpensesGrp/Desc | 0 | Golf expenses |
| IRS990/OtherExpensesGrp/Desc | 1 | Sports camp/pool |
| IRS990/OtherExpensesGrp/Desc | 2 | UBI taxes |
| IRS990/OtherExpensesGrp/Desc | 3 | Racket sport expenses |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 156647 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 69502 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 15179 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 14688 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 713910 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Capital improvement fee |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 519475 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 519475 |
| IRS990/OtherRevenueTotalAmt | 0 | 519475 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1954824 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 152103 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 96656 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 146098 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 211462 |
| IRS990/PrincipalOfficerNm | 0 | Arthur W Batson III |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 713910 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Membership dues |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Admission fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Green fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Equipment rental fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | Racket sports and pool |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4595501 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 503951 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 392270 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 366545 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 245050 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4595501 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 503951 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 392270 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 366545 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 245050 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 23140 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -70496 |
| IRS990/PYOtherExpensesAmt | 0 | 2603467 |
| IRS990/PYOtherRevenueAmt | 0 | 178069 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5790183 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 812662 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2504767 |
| IRS990/PYTotalExpensesAmt | 0 | 5108234 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 5920896 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1193911 |
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