Civic Intelligence

Pine Grove Country Club

EIN 38-0930015 • 501(c)7 • Iron Mountain, MI

Profile

Provide a private golf and dining club for members

PO Box 648Iron Mountain, MI 49801

www.pinegrovecc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.50x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.92x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Net Margin

39th percentile

2.1%

Higher net margin than 39% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Asset Growth

44th percentile

1.1%

Faster asset growth than 44% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-4.8%

Faster revenue growth than 21% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$4,990,240

Up $54,366 (+1.1%) from 2023

Liabilities

Down

$2,512,616

Down $2,549 (-0.1%) from 2023

Net Assets

Up

$2,477,624

Up $56,915 (+2.4%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin39th percentile

Revenue

Down

$2,738,098

Down $139,487 (-4.8%) from 2023

Expenses

Up

$2,681,183

Up $342,084 (+15%) from 2023

Net Income

Down

$56,915

Down $481,571 (-89%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $4,679,966Liabilities 2010: $2,870,769Net Assets 2010: $1,809,1972010Assets 2011: $4,550,256Liabilities 2011: $2,742,999Net Assets 2011: $1,807,2572011Assets 2012: $4,315,402Liabilities 2012: $2,574,270Net Assets 2012: $1,741,1322012Assets 2013: $4,199,007Liabilities 2013: $2,549,976Net Assets 2013: $1,649,0312013Assets 2014: $4,070,714Liabilities 2014: $2,578,030Net Assets 2014: $1,492,6842014Assets 2015: $3,894,971Liabilities 2015: $2,464,962Net Assets 2015: $1,430,0092015Assets 2016: $3,855,016Liabilities 2016: $2,423,670Net Assets 2016: $1,431,3462016Assets 2017: $3,801,528Liabilities 2017: $2,391,818Net Assets 2017: $1,409,7102017Assets 2018: $3,837,220Liabilities 2018: $2,266,078Net Assets 2018: $1,571,1422018Assets 2019: $3,763,561Liabilities 2019: $2,239,791Net Assets 2019: $1,523,7702019Assets 2020: $3,675,765Liabilities 2020: $2,188,759Net Assets 2020: $1,487,0062020Assets 2021: $4,038,551Liabilities 2021: $2,238,120Net Assets 2021: $1,800,4312021Assets 2022: $4,241,143Liabilities 2022: $2,358,920Net Assets 2022: $1,882,2232022Assets 2023: $4,935,874Liabilities 2023: $2,515,165Net Assets 2023: $2,420,7092023Assets 2024: $4,990,240Liabilities 2024: $2,512,616Net Assets 2024: $2,477,6242024

Highlighted filing

2024

Assets$4,990,240
Liabilities$2,512,616
Net Assets$2,477,624
Open 2024 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,934,9562010Expenses 2011: $1,966,0622011Revenue 2012: $1,947,967Expenses 2012: $2,014,092Net Income 2012: -$66,1252012Revenue 2013: $1,943,029Expenses 2013: $2,036,544Net Income 2013: -$93,5152013Revenue 2014: $1,988,767Expenses 2014: $2,147,255Net Income 2014: -$158,4882014Revenue 2015: $1,921,282Expenses 2015: $1,983,957Net Income 2015: -$62,6752015Revenue 2016: $1,902,567Expenses 2016: $1,901,230Net Income 2016: $1,3372016Revenue 2017: $1,859,278Expenses 2017: $1,880,914Net Income 2017: -$21,6362017Revenue 2018: $2,142,541Expenses 2018: $1,981,109Net Income 2018: $161,4322018Revenue 2019: $1,952,685Expenses 2019: $2,000,057Net Income 2019: -$47,3722019Revenue 2020: $1,555,053Expenses 2020: $1,591,817Net Income 2020: -$36,7642020Revenue 2021: $2,147,810Expenses 2021: $1,834,385Net Income 2021: $313,4252021Revenue 2022: $2,047,886Expenses 2022: $1,966,094Net Income 2022: $81,7922022Revenue 2023: $2,877,585Expenses 2023: $2,339,099Net Income 2023: $538,4862023Revenue 2024: $2,738,098Expenses 2024: $2,681,183Net Income 2024: $56,9152024

Highlighted filing

2024

Revenue$2,738,098
Expenses$2,681,183
Net Income$56,915
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,990,240
Liabilities
$2,512,616
Net assets
$2,477,624
Revenue
$2,738,098
Expenses
$2,681,183
Net income
$56,915
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.99$2.51$2.48$2.74$2.68$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.94$2.52$2.42$2.88$2.34$0.54
2022Detailed filing. Detailed filing data is available for this year.$4.24$2.36$1.88$2.05$1.97$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.04$2.24$1.80$2.15$1.83$0.31
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.68$2.19$1.49$1.56$1.59$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.76$2.24$1.52$1.95$2.00$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.84$2.27$1.57$2.14$1.98$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.80$2.39$1.41$1.86$1.88$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.86$2.42$1.43$1.90$1.90$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.89$2.46$1.43$1.92$1.98$0.06
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.07$2.58$1.49$1.99$2.15$0.16
2013Detailed filing. Detailed filing data is available for this year.$4.20$2.55$1.65$1.94$2.04$0.09
2012Summary only. Only limited summary data is available for this year.$4.32$2.57$1.74$1.95$2.01$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.55$2.74$1.81$1.97
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.68$2.87$1.81$1.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 14, 2025
Return Version
2024v5.0
Gross Receipts
$2,740,446
Mission and Program Overview

Mission

Provide a private golf and dining club for members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,742,871$2,855,421▲ $112,550
Accounts Receivable$1,024,764$1,275,817▲ $251,053
Savings and Temporary Cash Investments$758,671$608,263▼ $150,408
Cash and Non-Interest-Bearing Accounts$288,910$121,875▼ $167,035
Inventories for Sale or Use$96,075$103,694▲ $7,619
Prepaid Expenses and Deferred Charges$16,623$17,210▲ $587
Intangible Assets$7,960$7,960→ $0
Total Assets$4,935,874$4,990,240▲ $54,366
Liabilities
Unsecured Notes Loans Payable$1,196,119$1,153,034▼ $43,085
Deferred Revenue$1,067,311$1,102,957▲ $35,646
Other Liabilities$169,486$164,760▼ $4,726
Accounts Payable and Accrued Expenses$82,249$91,865▲ $9,616
Total Liabilities$2,515,165$2,512,616▼ $2,549
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,420,709$2,477,624▲ $56,915
Total Net Assets Fund Balance$2,420,709$2,477,624▲ $56,915
Total Liabilities and Net Assets / Fund Balance$4,935,874$4,990,240▲ $54,366

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,104,916$3,443,779$5,548,695
Equipment$736,448$916,445$1,652,893
Other Land Buildings$14,057$189,971$204,028
Compensation and Service Providers
Top Officer Pay80th percentile

Board Members and Trustees

NameTitle
Steve FlaminioPresident
Brian WattDirector
John QuillicoDirector
Paul MenghiniDirector
Mark PicucciSecretary
Jeff CampbellTreasurer
Shelly MyllylaVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,627,883
Investment Income
$34,001
Other Revenue
$76,214
Change in Net Assets
$56,915

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,738,098
Total Revenue per Audited Statements
$2,738,098
Total Revenue per Form 990
$2,738,098
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,027,915
Salaries, Compensation, and Employee Benefits$653,268
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$492,198--$492,198
Depreciation Depletion$251,678--$251,678
All Other Expenses$250,849--$250,849
Payroll Taxes$116,475--$116,475
Occupancy$92,116--$92,116
Other Expenses$76,404--$76,404
Other Employee Benefits$41,595--$41,595
Interest$36,805--$36,805
Insurance$33,738--$33,738
Advertising$5,784--$5,784
Fees for Services Accounting$4,205--$4,205
Pension Plan Contributions$3,000--$3,000
Total Functional Expenses$2,681,183$0$0$2,681,183

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,681,183
Total Expenses per Audited Statements$2,681,183
Total Expenses per Form 990$2,681,183
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Minimum Credits Owed Members$129,900
Prepaid Event Fees$21,100
Payroll Taxes$5,998
Sales and Use Taxes$5,262
Prepaid Member Fees$2,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The club has members. There are 394 golfing members and 93 social members.”

Form 990, Page 6, Part VI, Line 7A

“Members elect the governing board of directors and officers”

Form 990, Page 6, Part VI, Line 7B

“Decisions concerning use of club facilities, purchase of large capital assets and changes in the club rules, bylaws or constitution are subject to approval by the members at the annual meeting.”

Form 990, Page 6, Part VI, Line 11B

“A review is performed by the club manager along with the president”

Form 990, Page 6, Part VI, Line 12C

“All large purchases of goods and services by the club are subject to sealed bidding. The bid process requires opening bids in full disclosure in front of the board to avoid conflicts of interest and preferences.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for key employees is determined by consulting the occupational outlook handbook and comparing wages and salaries with comparable service industries in our area. All salaries and wages are voted on and approved by the entire board.”

Form 990, Page 6, Part VI, Line 15B

“Salaries and wages of the course and restaurant employees, including servers and grounds workers, are determined first by minimum wage standards and then by the position starting salary as approved by the board. All key and management salaries are subject to approval by the board”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available to members and prospective members any time during working hours at the club office. The general public may also review any documents designated as open for public review (such as the form 990 and 990t)during working hours at the club office.”

Filing and Contact Details

Filer

Filer Name
Pine Grove Country Club
EIN
38-0930015
Phone
9067742994
Address
PO BOX 648, IRON MOUNTAIN, MI 49801

Signing Officer

Name
Jeff Campbell
Title
Treasurer
Phone
9067742994
Signed
2025-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Flaminio
Formed
1902
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
112

Preparer

Firm
Fittante & Colenso Cpas Pc
Address
3660 N US HWY 2, IRON MOUNTAIN, MI 49801
Preparer
Dana Colenso
Phone
9067744051
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Food and drinks were provided to members and guests and also to non members. In addition, members were able to golf, rent carts and also non members.”

Raw XML Appendix386 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt01275817
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE A PRIVATE GOLF AND DINING CLUB FOR MEMBERS
IRS990/AdvertisingGrp/ProgramServicesAmt05784
IRS990/AdvertisingGrp/TotalAmt05784
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0250849
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IRS990/BooksInCareOfDetail/PhoneNum09067742994
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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
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IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt0288910
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IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
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IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt034001
IRS990/CYOtherExpensesAmt02027915
IRS990/CYOtherRevenueAmt076214
IRS990/CYProgramServiceRevenueAmt02627883
IRS990/CYRevenuesLessExpensesAmt056915
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IRS990/CYTotalExpensesAmt02681183
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02738098
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt01067311
IRS990/DeferredRevenueGrp/EOYAmt01102957
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0251678
IRS990/DepreciationDepletionGrp/TotalAmt0251678
IRS990/Desc0FAMILIES AND SINGLE MEMBERS WERE ABLE TO GOLF, RENT CARTS, EAT AND DRINK AT THE FACILITY AND USE THE CLUBHOUSE FOR MEETINGS AND PRIVATE PARTIES. THERE ARE 394 GOLF MEMBERS AND 93 SOCIAL MEMBERS.
IRS990/DescribedInSection501c3Ind0false
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IRS990/EmployeeCnt0112
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IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt04205
IRS990/FeesForServicesAccountingGrp/TotalAmt04205
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
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IRS990/Form990PartVIISectionAGrp/PersonNm5SHELLY MYLLYLA
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
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IRS990/IRPDocumentCnt08
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt041595
IRS990/OtherEmployeeBenefitsGrp/TotalAmt041595
IRS990/OtherExpensesGrp/Desc0COGS
IRS990/OtherExpensesGrp/Desc1COURSE AND PRO SHOP SUPP
IRS990/OtherExpensesGrp/Desc2PROPERTY TAXES
IRS990/OtherExpensesGrp/Desc3REPAIRS
IRS990/OtherExpensesGrp/ProgramServicesAmt01026921
IRS990/OtherExpensesGrp/ProgramServicesAmt1160956
IRS990/OtherExpensesGrp/ProgramServicesAmt288459
IRS990/OtherExpensesGrp/ProgramServicesAmt376404
IRS990/OtherExpensesGrp/TotalAmt01026921
IRS990/OtherExpensesGrp/TotalAmt1160956
IRS990/OtherExpensesGrp/TotalAmt288459
IRS990/OtherExpensesGrp/TotalAmt376404
IRS990/OtherLiabilitiesGrp/BOYAmt0169486
IRS990/OtherLiabilitiesGrp/EOYAmt0164760
IRS990/OtherRevenueMiscGrp/Desc0OTIS ELEVATOR REPAIR REFUND
IRS990/OtherRevenueMiscGrp/Desc1SYGENTA SEED REFUND
IRS990/OtherRevenueMiscGrp/Desc2SPECIAL EVENT FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt019800
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt112040
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt210928
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt019800
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt112040
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt210928
IRS990/OtherRevenueTotalAmt076214
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0492198
IRS990/OtherSalariesAndWagesGrp/TotalAmt0492198
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0116475
IRS990/PayrollTaxesGrp/TotalAmt0116475
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03000
IRS990/PensionPlanContributionsGrp/TotalAmt03000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016623
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017210
IRS990/PrincipalOfficerNm0STEVE FLAMINIO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FOOD AND BAR SALES-MEMBER
IRS990/ProgramServiceRevenueGrp/Desc1MEMBER DUES
IRS990/ProgramServiceRevenueGrp/Desc2PRO SHOP SALES-MEMBER
IRS990/ProgramServiceRevenueGrp/Desc3ASSESSMENTS AND MISC FEES
IRS990/ProgramServiceRevenueGrp/Desc4GREEN FEES/RENTALS-MEMBER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0942293
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1807932
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2252478
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3157697
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4121746
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0942293
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1807932
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2252478
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3157697
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4121746
IRS990/ProgSrvcAccomActyOtherGrp/Desc0FOOD AND DRINKS WERE PROVIDED TO MEMBERS AND GUESTS AND ALSO TO NON MEMBERS. IN ADDITION, MEMBERS WERE ABLE TO GOLF, RENT CARTS AND ALSO NON MEMBERS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0341233
IRS990/PYInvestmentIncomeAmt016177
IRS990/PYOtherExpensesAmt01661345
IRS990/PYOtherRevenueAmt047688
IRS990/PYProgramServiceRevenueAmt02472487
IRS990/PYRevenuesLessExpensesAmt0538486
IRS990/PYSalariesCompEmpBnftPaidAmt0677754
IRS990/PYTotalExpensesAmt02339099
IRS990/PYTotalRevenueAmt02877585
IRS990/ReconcilationRevenueExpnssAmt056915
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0758671
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0608263
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02104916
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03443779
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05548695
IRS990ScheduleD/EquipmentGrp/BookValueAmt0736448
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0916445
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01652893
IRS990ScheduleD/ExpensesSubtotalAmt02681183
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014057
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0189971
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0204028
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0129900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt121100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt25998
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt35262
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt42500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MINIMUM CREDITS OWED MEMBERS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PREPAID EVENT FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SALES AND USE TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4PREPAID MEMBER FEES
IRS990ScheduleD/RevenueSubtotalAmt02738098
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02855421
IRS990ScheduleD/TotalExpensesPerForm990Amt02681183
IRS990ScheduleD/TotalLiabilityAmt0164760
IRS990ScheduleD/TotalRevenuePerForm990Amt02738098
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02738098
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02681183
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FOOD AND DRINKS WERE PROVIDED TO MEMBERS AND GUESTS AND ALSO TO NON MEMBERS. IN ADDITION, MEMBERS WERE ABLE TO GOLF, RENT CARTS AND ALSO NON MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CLUB HAS MEMBERS. THERE ARE 394 GOLFING MEMBERS AND 93 SOCIAL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT THE GOVERNING BOARD OF DIRECTORS AND OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS CONCERNING USE OF CLUB FACILITIES, PURCHASE OF LARGE CAPITAL ASSETS AND CHANGES IN THE CLUB RULES, BYLAWS OR CONSTITUTION ARE SUBJECT TO APPROVAL BY THE MEMBERS AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A REVIEW IS PERFORMED BY THE CLUB MANAGER ALONG WITH THE PRESIDENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL LARGE PURCHASES OF GOODS AND SERVICES BY THE CLUB ARE SUBJECT TO SEALED BIDDING. THE BID PROCESS REQUIRES OPENING BIDS IN FULL DISCLOSURE IN FRONT OF THE BOARD TO AVOID CONFLICTS OF INTEREST AND PREFERENCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION FOR KEY EMPLOYEES IS DETERMINED BY CONSULTING THE OCCUPATIONAL OUTLOOK HANDBOOK AND COMPARING WAGES AND SALARIES WITH COMPARABLE SERVICE INDUSTRIES IN OUR AREA. ALL SALARIES AND WAGES ARE VOTED ON AND APPROVED BY THE ENTIRE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SALARIES AND WAGES OF THE COURSE AND RESTAURANT EMPLOYEES, INCLUDING SERVERS AND GROUNDS WORKERS, ARE DETERMINED FIRST BY MINIMUM WAGE STANDARDS AND THEN BY THE POSITION STARTING SALARY AS APPROVED BY THE BOARD. ALL KEY AND MANAGEMENT SALARIES ARE SUBJECT TO APPROVAL BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GOVERNING DOCUMENTS ARE AVAILABLE TO MEMBERS AND PROSPECTIVE MEMBERS ANY TIME DURING WORKING HOURS AT THE CLUB OFFICE. THE GENERAL PUBLIC MAY ALSO REVIEW ANY DOCUMENTS DESIGNATED AS OPEN FOR PUBLIC REVIEW (SUCH AS THE FORM 990 AND 990T)DURING WORKING HOURS AT THE CLUB OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04935874
IRS990/TotalAssetsEOYAmt04990240
IRS990/TotalAssetsGrp/BOYAmt04935874
IRS990/TotalAssetsGrp/EOYAmt04990240
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt0112
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02681183
IRS990/TotalFunctionalExpensesGrp/TotalAmt02681183
IRS990/TotalGrossUBIAmt0169217
IRS990/TotalLiabilitiesBOYAmt02515165
IRS990/TotalLiabilitiesEOYAmt02512616
IRS990/TotalLiabilitiesGrp/BOYAmt02515165
IRS990/TotalLiabilitiesGrp/EOYAmt02512616
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02420709
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02477624
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0211128
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0345737
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt0134609
IRS990/TotalProgramServiceRevenueAmt02627883
IRS990/TotalRevenueGrp/ExclusionAmt01741
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02567140
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02738098
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0169217
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04935874
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04990240
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt01196119
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt01153034
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01520 HUGHITT
IRS990/USAddress/CityNm0IRON MOUNTAIN
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049801
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.PINEGROVECC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF CAMPBELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09067742994
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PINE GROVE COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0PINE
ReturnHeader/Filer/EIN0380930015
ReturnHeader/Filer/PhoneNum09067742994
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 648
ReturnHeader/Filer/USAddress/CityNm0IRON MOUNTAIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049801
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463927779
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FITTANTE & COLENSO CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03660 N US HWY 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0IRON MOUNTAIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049801
ReturnHeader/PreparerPersonGrp/PhoneNum09067744051
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANA COLENSO
ReturnHeader/ReturnTs02025-10-14T16:07:46-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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