Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 35-2494136 • 501(c)7 • Easley, SC
Profile
The purpose of the corporation shall be for the promotion of golf in the upstate of south carolina and to provide mututal assistance, enjoyment, entertainment and improvement of its members socially and physically through participation of golf or other social or physical recreational activites.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
58th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
4th percentile
Faster asset growth than 4% of similar nonprofits.
Revenue Growth
23rd percentile
Faster revenue growth than 23% of similar nonprofits.
Assets
Down$0
Down $94,008 (-100%) from 2023
Liabilities
Down$0
Down $3,402 (-100%) from 2023
Net Assets
Down$0
Down $90,606 (-100%) from 2023
Revenue
Down$402,370
Down $177,514 (-31%) from 2023
Expenses
Down$492,976
Down $65,847 (-12%) from 2023
Net Income
Down-$90,606
Down $111,667 (-530%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The purpose of the corporation shall be for the promotion of golf in the upstate of south carolina and to provide mututal assistance, enjoyment, entertainment and improvement of its members socially and physically through participation of golf or other social or physical recreational activites.
The purpose of this organization shall be for the promotion of golf in the upstate of south carolina and to provide mutual assistance, enjoyment, entertainment and improvement of its members socially and physically through participatiuon of golf or other social or physical recreational activities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $93,708 | - | - |
| Rtn Earn Endowment Incm Other Fnds | $90,606 | - | - |
| Cash and Non-Interest-Bearing Accounts | $300 | - | - |
| Total Assets | $94,008 | $0 | ▼ $94,008 |
| Liabilities | |||
| Other Liabilities | $3,402 | - | - |
| Total Liabilities | $3,402 | $0 | ▼ $3,402 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $90,606 | $0 | ▼ $90,606 |
| Total Liabilities and Net Assets / Fund Balance | $94,008 | $0 | ▼ $94,008 |
| Name | Title | Base | Total |
|---|---|---|---|
| Coby Gambrell | Manager | $14,067 | $14,067 |
| Name | Title |
|---|---|
| Richard Kip Merck | President |
| Scott Reeves | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $387,270 |
| Salaries, Compensation, and Employee Benefits | $105,706 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $79,754 | - | - | $79,754 |
| Insurance | $47,590 | - | - | $47,590 |
| Occupancy | $33,654 | - | - | $33,654 |
| Fees for Services Accounting | $16,769 | - | - | $16,769 |
| Fees for Services Other | $16,498 | - | - | $16,498 |
| Current Officers, Directors, Trustees, and Key Employees | $7,033 | $7,034 | - | $14,067 |
| Payroll Taxes | $11,885 | - | - | $11,885 |
| Fees for Services Management | - | $11,649 | - | $11,649 |
| Office Expenses | $4,403 | - | - | $4,403 |
| All Other Expenses | $3,568 | - | - | $3,568 |
| Other Expenses | $9,561 | $3,218 | - | $3,218 |
| Interest | $26 | - | - | $26 |
| Total Functional Expenses | $471,075 | $21,901 | $0 | $492,976 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Coby Gambrell | Board | Golf Course Owner | No | - |
| Kip Merck | Board | Golf Course Owner | No | - |
| Scott Reeves | Management | Operations | No | - |
“Richard kip merck common sense llc board president golf course ownership scott reeves common sense llc board v pres golf couse ownership coby gambrell common sense llc manager manager golf course ownership”
“Management delegated to related entity of common sense llc. Common sense provides all management, supplies and labor for the corporatiion.”
“Richard kip merck 214 pine ridge dr easley, sc 29642 scott reeves 120 prestwick ct easley, sc 29642”
“Visual reveiw of documents. Discussion with manager of operations.”
“Upon written request, we will make available a copy of the tax documents which were filed with the internal revenue service.”
“Smithfields country club grill&bar”
“The purpose of the corporation shall be for the promotion of golf in the upstate of south carolina and to provide mututal assistance, enjoyment, entertainment and improvement of its members socially and physically through participation of golf or other social or physical recreational activites.”
“Provided periodic social activities for the 412 members and their guest for fellowship, mutual enjoyment, entertainment of members through participation and interaction of social gatherings.”
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/AccountsReceivableGrp/BOYAmt | 0 | 93708 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE PURPOSE OF THIS ORGANIZATION SHALL BE FOR THE PROMOTION OF GOLF IN THE UPSTATE OF SOUTH CAROLINA AND TO PROVIDE MUTUAL ASSISTANCE, ENJOYMENT, ENTERTAINMENT AND IMPROVEMENT OF ITS MEMBERS SOCIALLY AND PHYSICALLY THROUGH PARTICIPATIUON OF GOLF OR OTHER SOCIAL OR PHYSICAL RECREATIONAL ACTIVITIES. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3568 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3568 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | COMMON SENSE LLC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8648553543 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 100 PINE RIDGE DR |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | EASLEY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29642 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | true |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | true |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 300 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 7034 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 7033 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 14067 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractTerminationInd | 0 | X |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 387270 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 402370 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -90606 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 105706 |
| IRS990/CYTotalExpensesAmt | 0 | 492976 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 402370 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/Desc | 0 | PROVIDED PERIODIC SOCIAL ACTIVITIES FOR THE 412 MEMBERS AND THEIR GUEST FOR FELLOWSHIP, MUTUAL ENJOYMENT, ENTERTAINMENT OF THE MEMBERS THROUGH PARTICIPATION AND INTERACTION OF SOCIAL GATHERINGS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | SMITHFIELDS COUNTRY CLUB BAR & GRIL |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 25 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 471075 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 16769 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 16769 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 11649 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 11649 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 16498 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 16498 |
| IRS990/FinalReturnInd | 0 | X |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | COBY GAMBRELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RICHARD KIP MERCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SCOTT REEVES |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 14067 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 2014 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 402370 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 47590 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 47590 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 26 |
| IRS990/InterestGrp/TotalAmt | 0 | 26 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE PURPOSE OF THE CORPORATION SHALL BE FOR THE PROMOTION OF GOLF IN THE UPSTATE OF SOUTH CAROLINA AND TO PROVIDE MUTUTAL ASSISTANCE, ENJOYMENT, ENTERTAINMENT AND IMPROVEMENT OF ITS MEMBERS SOCIALLY AND PHYSICALLY THROUGH PARTICIPATION OF GOLF OR OTHER SOCIAL OR PHYSICAL RECREATIONAL ACTIVITES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 90606 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 33654 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 33654 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4403 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4403 |
| IRS990/OfficerMailingAddressInd | 0 | true |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | COGS |
| IRS990/OtherExpensesGrp/Desc | 1 | MERCHANT CC FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENENCE |
| IRS990/OtherExpensesGrp/Desc | 3 | PREPAID FEDERAL INCOME TA |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3218 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 228346 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 11988 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 9561 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 228346 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11988 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 9561 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3218 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3402 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 79754 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 79754 |
| IRS990/PartialLiquidationInd | 0 | true |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 11885 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 11885 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | COBY GAMBRELL |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 722210 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | BAR & GRILL OPERATIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4800 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 397570 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 4800 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 397570 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | PROVIDED PERIODIC SOCIAL ACTIVITIES FOR THE 412 MEMBERS AND THEIR GUEST FOR FELLOWSHIP, MUTUAL ENJOYMENT, ENTERTAINMENT OF MEMBERS THROUGH PARTICIPATION AND INTERACTION OF SOCIAL GATHERINGS. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 349465 |
| IRS990/PYOtherRevenueAmt | 0 | 767 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 579117 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 21061 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 209358 |
| IRS990/PYTotalExpensesAmt | 0 | 558823 |
| IRS990/PYTotalRevenueAmt | 0 | 579884 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -90606 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 397570 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 90606 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | COMMON SENSE LLC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 1 | COMMON SENSE LLC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine2Txt | 0 | COMMON SENSE LLC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine2Txt | 1 | COMMON SENSE LLC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | SCOTT REEVES |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | COBY GAMBRELL |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 2 | KIP MERCK |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | MANAGEMENT |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | BOARD |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 2 | BOARD |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 3 | BOARD |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 4 | LEASEE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 2 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 3 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 4 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | OPERATIONS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | GOLF COURSE OWNER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 2 | GOLF COURSE OWNER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 3 | GOLF COURSE OWNER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 4 | BAR & GRILL LEASE |
| IRS990ScheduleN/DirectorOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/EmployeeOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/OwnerOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/ReceiveCompensation2Ind | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SMITHFIELDS COUNTRY CLUB GRILL&BAR |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE PURPOSE OF THE CORPORATION SHALL BE FOR THE PROMOTION OF GOLF IN THE UPSTATE OF SOUTH CAROLINA AND TO PROVIDE MUTUTAL ASSISTANCE, ENJOYMENT, ENTERTAINMENT AND IMPROVEMENT OF ITS MEMBERS SOCIALLY AND PHYSICALLY THROUGH PARTICIPATION OF GOLF OR OTHER SOCIAL OR PHYSICAL RECREATIONAL ACTIVITES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PROVIDED PERIODIC SOCIAL ACTIVITIES FOR THE 412 MEMBERS AND THEIR GUEST FOR FELLOWSHIP, MUTUAL ENJOYMENT, ENTERTAINMENT OF MEMBERS THROUGH PARTICIPATION AND INTERACTION OF SOCIAL GATHERINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | RICHARD KIP MERCK COMMON SENSE LLC BOARD PRESIDENT GOLF COURSE OWNERSHIP SCOTT REEVES COMMON SENSE LLC BOARD V PRES GOLF COUSE OWNERSHIP COBY GAMBRELL COMMON SENSE LLC MANAGER MANAGER GOLF COURSE OWNERSHIP |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | MANAGEMENT DELEGATED TO RELATED ENTITY OF COMMON SENSE LLC. COMMON SENSE PROVIDES ALL MANAGEMENT, SUPPLIES AND LABOR FOR THE CORPORATIION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | RICHARD KIP MERCK 214 PINE RIDGE DR EASLEY, SC 29642 SCOTT REEVES 120 PRESTWICK CT EASLEY, SC 29642 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | VISUAL REVEIW OF DOCUMENTS. DISCUSSION WITH MANAGER OF OPERATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | UPON WRITTEN REQUEST, WE WILL MAKE AVAILABLE A COPY OF THE TAX DOCUMENTS WHICH WERE FILED WITH THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 1, ITEM C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 94008 |
| IRS990/TotalAssetsEOYAmt | 0 | 0 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 94008 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 25 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 21901 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 471075 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 492976 |
| IRS990/TotalGrossUBIAmt | 0 | 397570 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 3402 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 3402 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 90606 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 471075 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 402370 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 14067 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4800 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 402370 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 397570 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 94008 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 102 PLAYERS DR |
| IRS990/USAddress/CityNm | 0 | EASLEY |
| IRS990/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/USAddress/ZIPCd | 0 | 29642 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | COBY GAMBRELL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | MANAGER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8648553543 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | UPSTATE GOLF HOSPITALITY INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | UPST |
| ReturnHeader/Filer/EIN | 0 | 352494136 |
| ReturnHeader/Filer/PhoneNum | 0 | 8648553543 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 100-A PINE RIDGE DR |
| ReturnHeader/Filer/USAddress/CityNm | 0 | EASLEY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29642 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 582309346 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ROBERT M HEIL CPA PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 115 CLAIR DRIVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PIEDMONT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 29673 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8646051120 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBERT M HEIL CPA |
| ReturnHeader/ReturnTs | 0 | 2025-09-13T12:38:35-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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