Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
EIN 37-0403960 • 501(c)7 • Mattoon, IL
Profile
The mattoon golf and country club, a member-owned club, promotes fellowship among its members while providing family-oriented recreational and social activities. As a private non-profit organization, we strive to operate in a fiscally responsible manner. Our goal is to maintain a premier golf course, to provide quality dining and other amenities for the enjoyment of all members, their immediate families and guests.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Liabilities / Revenue
54th percentile
Higher debt load relative to revenue than 54% of similar nonprofits.
Net Margin
35th percentile
Higher net margin than 35% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Assets
Down$1,432,190
Down $45,465 (-3.1%) from 2024
Liabilities
Down$528,832
Down $61,976 (-10%) from 2024
Net Assets
Up$903,358
Up $16,511 (+1.9%) from 2024
Revenue
Up$1,634,161
Up $55,355 (+3.5%) from 2024
Expenses
Up$1,618,325
Up $115,588 (+7.7%) from 2024
Net Income
Down$15,836
Down $60,233 (-79%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The mattoon golf & country club, a member-owned club, promotes fellowship among its members while providing family-oriented recreastional and social activties. As a private non-profit organization, we strive to operate in a fiscaly responsible manner.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,159,329 | $1,105,776 | ▼ $53,553 |
| Rtn Earn Endowment Incm Other Fnds | $850,197 | $878,358 | ▲ $28,161 |
| Accounts Receivable | $130,222 | $148,622 | ▲ $18,400 |
| Cash and Non-Interest-Bearing Accounts | $146,026 | $140,791 | ▼ $5,235 |
| Inventories for Sale or Use | $41,121 | $36,719 | ▼ $4,402 |
| Cap Stk Tr Prin Current Funds | $36,650 | $25,000 | ▼ $11,650 |
| Intangible Assets | $957 | $282 | ▼ $675 |
| Total Assets | $1,477,655 | $1,432,190 | ▼ $45,465 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $309,474 | $303,635 | ▼ $5,839 |
| Other Liabilities | $182,762 | $158,904 | ▼ $23,858 |
| Accounts Payable and Accrued Expenses | $54,582 | $42,983 | ▼ $11,599 |
| Deferred Revenue | $43,990 | $23,310 | ▼ $20,680 |
| Total Liabilities | $590,808 | $528,832 | ▼ $61,976 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $886,847 | $903,358 | ▲ $16,511 |
| Total Liabilities and Net Assets / Fund Balance | $1,477,655 | $1,432,190 | ▼ $45,465 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $564,643 | $2,170,489 | $2,735,132 |
| Equipment | $184,194 | $622,855 | $807,049 |
| Land | $356,939 | - | $356,939 |
| Name | Title |
|---|---|
| Andy Zavarella | President |
| Chris Havlik | Director |
| Dane Church | Director |
| Tammy Roncetti | Director |
| Jeff Traub | Secretary/tr |
| Chris Morrison | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $827,648 |
| Other Expenses | $790,677 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $665,313 |
| Occupancy | - | - | - | $119,678 |
| Depreciation Depletion | - | - | - | $92,994 |
| All Other Expenses | - | - | - | $89,022 |
| Payroll Taxes | - | - | - | $83,622 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $78,713 |
| Office Expenses | - | - | - | $60,318 |
| Other Expenses | - | - | - | $52,575 |
| Insurance | - | - | - | $37,057 |
| Information Technology | - | - | - | $19,386 |
| Fees for Services Accounting | - | - | - | $14,200 |
| Interest | - | - | - | $13,307 |
| Advertising | - | - | - | $3,552 |
| Total Functional Expenses | $0 | $0 | $0 | $1,618,325 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Certificates | $94,250 |
| Accrued Expenses | $64,654 |
“The organization has nine classes of membership: platinum, gold, silver or bronze member, silber or bronze junior member, social member, lifetime member, and non-resident member. Only the platinum member, gold member, and lifetime member have voting rights.”
“The board of directors are elected at the annual meeting of the shareholders and are elected for a one year term.”
“Members of the following type are considered stock holding members and therefore have voting rights: platinum, gold, and lifetime. The main board decision that requires member approval is real estate transactions. This is subject to an affirmative vote of not less than seventy percent of the issued and outstanding shares of the club.”
“Accountant prepared form 990 and general manager reviews the final form. A copy of the final form is provided to each board member at the regular board meeting before the filing deadline.”
“With each decision at every board meeting, the potential for conflicts is evaluated and resolved at that time.”
“The organization does not make its governing documents and financial statements available to the general public. The governing documents and financial statements are only available for inspections to the members of the club upon request by the members.”
“The mattoon golf & country club, a member-owned club, promotes fellowship among its members while providing family-oriented recreastional and social activties. As a private non-profit organization, we strive to operate in a fiscaly responsible manner.”
“Provide recreational facilities for the approximate 500 members. Golf facilities were operational for 295 days throughout the year, and dining facilities were operation for 275 days throughout the year.”
“Book / tax depreciation difference 675 new (resigning) members, net 0 total 675”
“The club is exempt from federal and state income taxes under internal revenue code section 501(c)(7), and, accordingly, is subject to income taxes only on its net unrelated business income, if any.”
“The club follows guidance in the financial accounting standards board's accounting standards codification topic 740. After evaluating the tax position taken, none are considered to be uncertain; therefore, no amounts have been recognized as of october 31, 2025. If incurred, interest and penalties associated with tax positions would be recorded in the period assessed as administrative expenses, no interest or penalties have been assessed in the years ended october 31, 2025 and 2024. Tax years that remain subject to examination included 2021 through 2023.”
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 | 54582 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 42983 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 130222 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 148622 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE MATTOON GOLF & COUNTRY CLUB, A MEMBER-OWNED CLUB, PROMOTES FELLOWSHIP AMONG ITS MEMBERS WHILE PROVIDING FAMILY-ORIENTED RECREASTIONAL AND SOCIAL ACTIVTIES. AS A PRIVATE NON-PROFIT ORGANIZATION, WE STRIVE TO OPERATE IN A FISCALY RESPONSIBLE MANNER. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 3552 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 89022 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DONAVAN LAIBLE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2172348831 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 158 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MATTOON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 61938 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 36650 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 25000 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 146026 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 140791 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 78713 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 171821 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 5341 |
| IRS990/CYOtherExpensesAmt | 0 | 790677 |
| IRS990/CYOtherRevenueAmt | 0 | 562517 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1066303 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 15836 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 827648 |
| IRS990/CYTotalExpensesAmt | 0 | 1618325 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1634161 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 43990 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 23310 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 92994 |
| IRS990/Desc | 0 | PROVIDE RECREATIONAL FACILITIES FOR THE APPROXIMATE 500 MEMBERS. GOLF FACILITIES WERE OPERATIONAL FOR 295 DAYS THROUGHOUT THE YEAR, AND DINING FACILITIES WERE OPERATION FOR 275 DAYS THROUGHOUT THE YEAR. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 71 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14200 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| 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 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| 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/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/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/PersonNm | 0 | DANE CHURCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHRIS HAVLIK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CHRIS MORRISON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | TAMMY RONCETTI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JEFF TRAUB |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ANDY ZAVARELLA |
| 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/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/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY/TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1920 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -1673 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 2000 |
| IRS990/GrossReceiptsAmt | 0 | 1809655 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 310712 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 19386 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 37057 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 957 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 282 |
| IRS990/InterestGrp/TotalAmt | 0 | 13307 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 41121 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 36719 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7014 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 7014 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2793344 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1159329 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1105776 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3899120 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 3673 |
| 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/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 2660 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 50444 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 53104 |
| IRS990/MissionDesc | 0 | THE MATTOON GOLF & COUNTRY CLUB, A MEMBER-OWNED CLUB, PROMOTES FELLOWSHIP AMONG ITS MEMBERS WHILE PROVIDING FAMILY-ORIENTED RECREASTIONAL AND SOCIAL ACTIVTIES. AS A PRIVATE NON-PROFIT ORGANIZATION, WE STRIVE TO OPERATE IN A FISCALY RESPONSIBLE MANNER. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 309474 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 303635 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 886847 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 903358 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -1673 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -1673 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 138891 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 138891 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 119678 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 60318 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 675 |
| IRS990/OtherExpensesGrp/Desc | 0 | CHEMICALS, FERTILIZER, LA |
| IRS990/OtherExpensesGrp/Desc | 1 | PRO SHOP |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | GOLF CART LEASE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 106580 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 96969 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 85039 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 52575 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 182762 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 158904 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 713910 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 713910 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 713910 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | GOLF REVENUES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | TOURNAMENTS |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | GRANT REVENUE |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 51257 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 265360 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 53905 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 265360 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 53905 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 51257 |
| IRS990/OtherRevenueTotalAmt | 0 | 423626 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 665313 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 83622 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | JEFF TRAUB |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713910 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1066303 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1066303 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | PROVIDE RECREATIONAL FACILITIES FOR THE APPROXIMATE 500 MEMBERS. GOLF FACILITIES WERE OPERATIONAL FOR 295 DAYS THROUGHOUT THE YEAR, AND DINING FACILITIES WERE OPERATION FOR 275 DAYS THROUGHOUT THE YEAR. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 8127 |
| IRS990/PYOtherExpensesAmt | 0 | 718178 |
| IRS990/PYOtherRevenueAmt | 0 | 530162 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1040517 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 76069 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 784559 |
| IRS990/PYTotalExpensesAmt | 0 | 1502737 |
| IRS990/PYTotalRevenueAmt | 0 | 1578806 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 15836 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 850197 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 878358 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 564643 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2170489 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2735132 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 184194 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 622855 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 807049 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 356939 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 356939 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 94250 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 64654 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CERTIFICATES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED EXPENSES |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE CLUB IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(7), AND, ACCORDINGLY, IS SUBJECT TO INCOME TAXES ONLY ON ITS NET UNRELATED BUSINESS INCOME, IF ANY. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE CLUB FOLLOWS GUIDANCE IN THE FINANCIAL ACCOUNTING STANDARDS BOARD'S ACCOUNTING STANDARDS CODIFICATION TOPIC 740. AFTER EVALUATING THE TAX POSITION TAKEN, NONE ARE CONSIDERED TO BE UNCERTAIN; THEREFORE, NO AMOUNTS HAVE BEEN RECOGNIZED AS OF OCTOBER 31, 2025. IF INCURRED, INTEREST AND PENALTIES ASSOCIATED WITH TAX POSITIONS WOULD BE RECORDED IN THE PERIOD ASSESSED AS ADMINISTRATIVE EXPENSES, NO INTEREST OR PENALTIES HAVE BEEN ASSESSED IN THE YEARS ENDED OCTOBER 31, 2025 AND 2024. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION INCLUDED 2021 THROUGH 2023. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XIII |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1105776 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 158904 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE MATTOON GOLF & COUNTRY CLUB, A MEMBER-OWNED CLUB, PROMOTES FELLOWSHIP AMONG ITS MEMBERS WHILE PROVIDING FAMILY-ORIENTED RECREASTIONAL AND SOCIAL ACTIVTIES. AS A PRIVATE NON-PROFIT ORGANIZATION, WE STRIVE TO OPERATE IN A FISCALY RESPONSIBLE MANNER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PROVIDE RECREATIONAL FACILITIES FOR THE APPROXIMATE 500 MEMBERS. GOLF FACILITIES WERE OPERATIONAL FOR 295 DAYS THROUGHOUT THE YEAR, AND DINING FACILITIES WERE OPERATION FOR 275 DAYS THROUGHOUT THE YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION HAS NINE CLASSES OF MEMBERSHIP: PLATINUM, GOLD, SILVER OR BRONZE MEMBER, SILBER OR BRONZE JUNIOR MEMBER, SOCIAL MEMBER, LIFETIME MEMBER, AND NON-RESIDENT MEMBER. ONLY THE PLATINUM MEMBER, GOLD MEMBER, AND LIFETIME MEMBER HAVE VOTING RIGHTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD OF DIRECTORS ARE ELECTED AT THE ANNUAL MEETING OF THE SHAREHOLDERS AND ARE ELECTED FOR A ONE YEAR TERM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | MEMBERS OF THE FOLLOWING TYPE ARE CONSIDERED STOCK HOLDING MEMBERS AND THEREFORE HAVE VOTING RIGHTS: PLATINUM, GOLD, AND LIFETIME. THE MAIN BOARD DECISION THAT REQUIRES MEMBER APPROVAL IS REAL ESTATE TRANSACTIONS. THIS IS SUBJECT TO AN AFFIRMATIVE VOTE OF NOT LESS THAN SEVENTY PERCENT OF THE ISSUED AND OUTSTANDING SHARES OF THE CLUB. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ACCOUNTANT PREPARED FORM 990 AND GENERAL MANAGER REVIEWS THE FINAL FORM. A COPY OF THE FINAL FORM IS PROVIDED TO EACH BOARD MEMBER AT THE REGULAR BOARD MEETING BEFORE THE FILING DEADLINE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | WITH EACH DECISION AT EVERY BOARD MEETING, THE POTENTIAL FOR CONFLICTS IS EVALUATED AND RESOLVED AT THAT TIME. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE ONLY AVAILABLE FOR INSPECTIONS TO THE MEMBERS OF THE CLUB UPON REQUEST BY THE MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | BOOK / TAX DEPRECIATION DIFFERENCE 675 NEW (RESIGNING) MEMBERS, NET 0 TOTAL 675 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IL |
| 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 | 1477655 |
| IRS990/TotalAssetsEOYAmt | 0 | 1432190 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1477655 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1432190 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 71 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1618325 |
| IRS990/TotalGrossUBIAmt | 0 | 145905 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 590808 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 528832 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 590808 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 528832 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 886847 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 903358 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1066303 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 53917 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1434339 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1634161 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 145905 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1477655 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1432190 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 158 |
| IRS990/USAddress/CityNm | 0 | MATTOON |
| IRS990/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/USAddress/ZIPCd | 0 | 61938 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JEFF TRAUB |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2172348831 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MATTOON GOLF & COUNTRY CLUB |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MATT |
| ReturnHeader/Filer/EIN | 0 | 370403960 |
| ReturnHeader/Filer/PhoneNum | 0 | 2172348831 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 158 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MATTOON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 61938 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 370818432 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KEMPER CPA GROUP LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 80 BROADWAY AVENUE SUITE 102 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MATTOON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 61938 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2172348801 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NICHOLAS HELTON |
| ReturnHeader/ReturnTs | 0 | 2026-01-06T10:05:09-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-10-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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