Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
EIN 34-0468390 • 501(c)7 • Akron, OH
Profile
To preserve the history and traditions of portage country club as the premier country club in the akron area. The club will welcome and embrace change to insure its future prosperity. The club recognizes the paramount importance of providing "excellence" in all activities and amenities for its members, families, and guests. To achieve this goal of "excellence", the club is committed to hiring the finest talent and is dedicated to team "motivation, education, and elevation".
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
Liabilities / Revenue
38th percentile
Higher debt load relative to revenue than 38% of similar nonprofits.
Net Margin
43rd percentile
Higher net margin than 43% of similar nonprofits.
Top Officer Pay
43rd percentile
Higher top officer pay than 43% of similar nonprofits.
Top officer pay equals 2.8% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Assets
Down$16,951,869
Down $433,677 (-2.5%) from 2022
Liabilities
Down$3,815,742
Down $1,160,063 (-23%) from 2022
Net Assets
Up$13,136,127
Up $726,386 (+5.9%) from 2022
Revenue
Up$7,687,081
Up $770,613 (+11%) from 2022
Expenses
Up$7,346,174
Up $709,235 (+11%) from 2022
Net Income
Up$340,907
Up $61,378 (+22%) from 2022
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.
To preserve the history and traditions of portage country club as the premier country club in the akron area. The club will welcome and embrace change to insure its future prosperity. The club recognizes the paramount importance of providing "excellence" in all activities and amenities for its members, families, and guests. To achieve this goal of "excellence", the club is committed to hiring the finest talent and is dedicated to team "motivation, education, and elevation".
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $13,597,052 | $14,694,509 | ▲ $1,097,457 |
| Savings and Temporary Cash Investments | $981,160 | $1,660,291 | ▲ $679,131 |
| Accounts Receivable | $319,217 | $415,452 | ▲ $96,235 |
| Cash and Non-Interest-Bearing Accounts | $169,463 | $355,844 | ▲ $186,381 |
| Inventories for Sale or Use | $139,295 | $145,108 | ▲ $5,813 |
| Prepaid Expenses and Deferred Charges | $98,560 | $91,859 | ▼ $6,701 |
| Intangible Assets | $16,483 | $16,483 | → $0 |
| Pledges and Grants Receivable | $54,720 | $6,000 | ▼ $48,720 |
| Total Assets | $15,375,950 | $17,385,546 | ▲ $2,009,596 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $2,151,112 | $3,687,778 | ▲ $1,536,666 |
| Accounts Payable and Accrued Expenses | $515,686 | $742,361 | ▲ $226,675 |
| Deferred Revenue | $581,340 | $423,370 | ▼ $157,970 |
| Unsecured Notes Loans Payable | - | $122,296 | - |
| Total Liabilities | $3,248,138 | $4,975,805 | ▲ $1,727,667 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $12,073,092 | $12,403,741 | ▲ $330,649 |
| Net Assets With Donor Restrictions | $54,720 | $6,000 | ▼ $48,720 |
| Total Net Assets Fund Balance | $12,127,812 | $12,409,741 | ▲ $281,929 |
| Total Liabilities and Net Assets / Fund Balance | $15,375,950 | $17,385,546 | ▲ $2,009,596 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $12,428,371 | $12,991,768 | $25,420,139 |
| Equipment | $165,092 | $4,183,595 | $4,348,687 |
| Other Land Buildings | $1,609,210 | $419,604 | $2,028,814 |
| Land | $491,836 | - | $491,836 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Joseph Moore | COO/assist S | FT | $110,808 | $13,448 | $124,256 |
| Gregory W Relyea | Control/asst | FT | $94,412 | $10,363 | $104,775 |
| Name | Title |
|---|---|
| John Mercer | Chairman |
| David George | Past Chairma |
| Doug Varian | Vice Chairma |
| Andy Knoll | Director |
| Danielle Kimmel | Director |
| Dr Anthony Hayek | Director |
| Mark Juve | Director |
| Mike Ruth | Director |
| Robert Clark | Director |
| Timothy Beringer Jr | Director |
| David Selders | Secretary |
| David Kistler | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,825,150 |
| Other Expenses | $2,811,789 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $2,966,797 |
| Depreciation Depletion | - | - | - | $987,153 |
| Occupancy | - | - | - | $435,892 |
| All Other Expenses | - | - | - | $366,452 |
| Other Employee Benefits | - | - | - | $301,598 |
| Payroll Taxes | - | - | - | $300,770 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $229,031 |
| Insurance | - | - | - | $114,098 |
| Interest | - | - | - | $107,242 |
| Information Technology | - | - | - | $87,085 |
| Other Expenses | - | - | - | $86,349 |
| Pension Plan Contributions | - | - | - | $26,954 |
| Fees for Services Accounting | - | - | - | $18,000 |
| Fees for Services Other | - | - | - | $11,896 |
| Fees for Services Legal | - | - | - | $3,053 |
| Total Functional Expenses | $0 | $0 | $0 | $6,636,939 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $7,748,186 |
| Expenses per Audited Statements | $6,636,939 |
| Total Expenses per Form 990 | $6,636,939 |
| Expenses Not Reported on Form 990 | $1,111,247 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Resident members, non-resident golf members, and honorary members have a share of common stock”
“All board members and officers are elected by the membership.”
“All code of regulation changes must be approved by a certain majority of voting members”
“The controller reviews the tax return while comparing it to the club's audited financial statements. The controller presents it to the finance committee and the treasurer presents it to the board for formal discussion”
“The policies are pubilished in the employee handbook, updated on an annual basis and through this, management ensures that each director and employee are aware of their responsibiity to disclose this information when events occur. Any violations are investigated”
“The compensation review process for the coo/assistant secretary is approved by the board on an annual basis.”
“The controller/assistant treasurer is an officer of the organization and compensation for this position is approved by the board on an annual basis.”
“Outside of non-for-profit disclosure websites such as guidestar, financial information, governing documents, and a conflict of interest policy is only made available to the public upon request and such requests are considered on a case by case basis”
“To preserve the history and traditions of portage country club as the premier country club in the akron area. The club will welcome and embrace change to insure its future prosperity. The club recognizes the paramount importance of providing "excellence" in all activities and amenities for its members, families, and guests. To achieve this goal of "excellence", the club is committed to hiring the finest talent and is dedicated to team "motivation, education, and elevation".”
“Net issuance of stock 2,400”
“The preparation of financial statements in conformity with accounting principles generally accepted in the united states of america requires the club to report information regarding its exposure to various tax positions taken by the club. The club has determined whether any tax positions have met the recognition threshold and have measured the club's exposure to those tax positions. Management believes that the club has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal, state and local tax authorities generally have the right to examine and audit the previous three years of tax returns filed. Any interest or penalties assessed to the club, of which there were none for the years ending december 31, 2022 and 2021, are recorded as general and administrative expense.”
“Cost of goods sold 1,111,247”
“Cost of goods sold 1,111,247”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 515686 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 742361 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 319217 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 415452 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PRESERVE THE HISTORY AND TRADITIONS OF PORTAGE COUNTRY CLUB AS THE PREMIER COUNTRY CLUB IN THE AKRON AREA. THE CLUB WILL WELCOME AND EMBRACE CHANGE TO INSURE ITS FUTURE PROSPERITY. THE CLUB RECOGNIZES THE PARAMOUNT IMPORTANCE OF PROVIDING "EXCELLENCE" IN ALL ACTIVITIES AND AMENITIES FOR ITS MEMBERS, FAMILIES, AND GUESTS. TO ACHIEVE THIS GOAL OF "EXCELLENCE", THE CLUB IS COMMITTED TO HIRING THE FINEST TALENT AND IS DEDICATED TO TEAM "MOTIVATION, EDUCATION, AND ELEVATION". |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 366452 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | GREGORY W RELYEA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3308364994 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 240 NORTH PORTAGE PATH |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | AKRON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44303 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 169463 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 355844 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 229031 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 1111247 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 180545 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 2811789 |
| IRS990/CYOtherRevenueAmt | 0 | 1850343 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4885580 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 279529 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3825150 |
| IRS990/CYTotalExpensesAmt | 0 | 6636939 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 6916468 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 581340 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 423370 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 987153 |
| IRS990/Desc | 0 | THE CLUB PROVIDES SOCIAL CLUB ACTIVITIES INCLUDING GOLF, SWIM, TENNIS, PADDLE TENNIS, AND FOOD AND BEVERAGE SERVICE FOR 526 MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 54720 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 6000 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 255 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 18000 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3053 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 11896 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 2.00 |
| 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/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/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 13448 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 10363 |
| 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/PersonNm | 0 | JOSEPH MOORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GREGORY W RELYEA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROBERT CLARK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAVID GEORGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DR ANTHONY HAYEK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TIMOTHY BERINGER JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MARK JUVE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DANIELLE KIMMEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DAVID KISTLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ANDY KNOLL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JOHN MERCER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | MIKE RUTH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | DAVID SELDERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | DOUG VARIAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 110808 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 94412 |
| 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/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/TitleTxt | 0 | COO/ASSIST S |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CONTROL/ASST |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PAST CHAIRMA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | VICE CHAIRMA |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1905 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GovernmentGrantsAmt | 0 | 180545 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 8027715 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 605271 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 2859667 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 87085 |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 8500 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 114098 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 16483 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 16483 |
| IRS990/InterestGrp/TotalAmt | 0 | 107242 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 139295 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 145108 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 49 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 17594967 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 13597052 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 14694509 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 32289476 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PRESERVE THE HISTORY AND TRADITIONS OF PORTAGE COUNTRY CLUB AS THE PREMIER COUNTRY CLUB IN THE AKRON AREA. THE CLUB WILL WELCOME AND EMBRACE CHANGE TO INSURE ITS FUTURE PROSPERITY. THE CLUB RECOGNIZES THE PARAMOUNT IMPORTANCE OF PROVIDING "EXCELLENCE" IN ALL ACTIVITIES AND AMENITIES FOR ITS MEMBERS, FAMILIES, AND GUESTS. TO ACHIEVE THIS GOAL OF "EXCELLENCE", THE CLUB IS COMMITTED TO HIRING THE FINEST TALENT AND IS DEDICATED TO TEAM "MOTIVATION, EDUCATION, AND ELEVATION". |
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| IRS990/OtherExpensesGrp/Desc | 2 | STAFF RECRUITING |
| IRS990/OtherExpensesGrp/Desc | 3 | CHEMICALS AND FERTILIZER |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES & ASSESSMENTS |
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| IRS990/ProgramServiceRevenueGrp/Desc | 2 | LOCKER ROOM |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE PREPARATION OF FINANCIAL STATEMENTS IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES THE CLUB TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE CLUB. THE CLUB HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAVE MEASURED THE CLUB'S EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE CLUB HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. FEDERAL, STATE AND LOCAL TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE PREVIOUS THREE YEARS OF TAX RETURNS FILED. ANY INTEREST OR PENALTIES ASSESSED TO THE CLUB, OF WHICH THERE WERE NONE FOR THE YEARS ENDING DECEMBER 31, 2022 AND 2021, ARE RECORDED AS GENERAL AND ADMINISTRATIVE EXPENSE. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COST OF GOODS SOLD 1,111,247 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | COST OF GOODS SOLD 1,111,247 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO PRESERVE THE HISTORY AND TRADITIONS OF PORTAGE COUNTRY CLUB AS THE PREMIER COUNTRY CLUB IN THE AKRON AREA. THE CLUB WILL WELCOME AND EMBRACE CHANGE TO INSURE ITS FUTURE PROSPERITY. THE CLUB RECOGNIZES THE PARAMOUNT IMPORTANCE OF PROVIDING "EXCELLENCE" IN ALL ACTIVITIES AND AMENITIES FOR ITS MEMBERS, FAMILIES, AND GUESTS. TO ACHIEVE THIS GOAL OF "EXCELLENCE", THE CLUB IS COMMITTED TO HIRING THE FINEST TALENT AND IS DEDICATED TO TEAM "MOTIVATION, EDUCATION, AND ELEVATION". |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | RESIDENT MEMBERS, NON-RESIDENT GOLF MEMBERS, AND HONORARY MEMBERS HAVE A SHARE OF COMMON STOCK |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL BOARD MEMBERS AND OFFICERS ARE ELECTED BY THE MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL CODE OF REGULATION CHANGES MUST BE APPROVED BY A CERTAIN MAJORITY OF VOTING MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE CONTROLLER REVIEWS THE TAX RETURN WHILE COMPARING IT TO THE CLUB'S AUDITED FINANCIAL STATEMENTS. THE CONTROLLER PRESENTS IT TO THE FINANCE COMMITTEE AND THE TREASURER PRESENTS IT TO THE BOARD FOR FORMAL DISCUSSION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE POLICIES ARE PUBILISHED IN THE EMPLOYEE HANDBOOK, UPDATED ON AN ANNUAL BASIS AND THROUGH THIS, MANAGEMENT ENSURES THAT EACH DIRECTOR AND EMPLOYEE ARE AWARE OF THEIR RESPONSIBIITY TO DISCLOSE THIS INFORMATION WHEN EVENTS OCCUR. ANY VIOLATIONS ARE INVESTIGATED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE COMPENSATION REVIEW PROCESS FOR THE COO/ASSISTANT SECRETARY IS APPROVED BY THE BOARD ON AN ANNUAL BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE CONTROLLER/ASSISTANT TREASURER IS AN OFFICER OF THE ORGANIZATION AND COMPENSATION FOR THIS POSITION IS APPROVED BY THE BOARD ON AN ANNUAL BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | OUTSIDE OF NON-FOR-PROFIT DISCLOSURE WEBSITES SUCH AS GUIDESTAR, FINANCIAL INFORMATION, GOVERNING DOCUMENTS, AND A CONFLICT OF INTEREST POLICY IS ONLY MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND SUCH REQUESTS ARE CONSIDERED ON A CASE BY CASE BASIS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | NET ISSUANCE OF STOCK 2,400 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XI, LINE 9 |
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