Civic Intelligence

The Cramer Mountain Club Inc

EIN 46-4495308 • 501(c)7 • Cramerton, NC

Profile

The mission of the cramer mountain club is to provide and properly maintain outstanding amenities, activities, and services which are designed to meet or exceed the expectation of its diverse and active membership.

102 Hidden Pastures Drive Ste 103Cramerton, NC 28032

www.cramermountainclub.com

Siviq Scores

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

Liabilities / Assets

74th percentile

0.33x

Higher debt load relative to assets than 74% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.29x

Higher debt load relative to revenue than 72% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Source year 2024

Net Margin

49th percentile

5.9%

Higher net margin than 49% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

NTEE N • $1M-$5M nonprofits • Source year 2024

Asset Growth

54th percentile

4.8%

Faster asset growth than 54% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

11%

Faster revenue growth than 58% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$3,342,937

Up $151,831 (+4.8%) from 2023

Liabilities

Up

$1,105,536

Up $29,556 (+2.7%) from 2023

Net Assets

Up

$2,237,401

Up $122,275 (+5.8%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin49th percentile

Revenue

Up

$3,833,971

Up $376,841 (+11%) from 2023

Expenses

Up

$3,609,638

Up $359,235 (+11%) from 2023

Net Income

Up

$224,333

Up $17,606 (+8.5%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2014: $2,124,787Liabilities 2014: $514,003Net Assets 2014: $1,610,7842014Assets 2015: $2,325,289Liabilities 2015: $425,248Net Assets 2015: $1,900,0412015Assets 2016: $2,033,070Liabilities 2016: $254,215Net Assets 2016: $1,778,8552016Assets 2017: $2,042,339Liabilities 2017: $228,960Net Assets 2017: $1,813,3792017Assets 2018: $1,999,456Liabilities 2018: $154,261Net Assets 2018: $1,845,1952018Assets 2019: $1,957,204Liabilities 2019: $514,489Net Assets 2019: $1,442,7152019Assets 2020: $1,956,658Liabilities 2020: $429,095Net Assets 2020: $1,527,5632020Assets 2021: $2,257,153Liabilities 2021: $434,157Net Assets 2021: $1,822,9962021Assets 2022: $2,332,146Liabilities 2022: $423,747Net Assets 2022: $1,908,3992022Assets 2023: $3,191,106Liabilities 2023: $1,075,980Net Assets 2023: $2,115,1262023Assets 2024: $3,342,937Liabilities 2024: $1,105,536Net Assets 2024: $2,237,4012024

Highlighted filing

2024

Assets$3,342,937
Liabilities$1,105,536
Net Assets$2,237,401
Open 2024 Filing

Operations Trend

Revenue Growth58th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2014: $190,421Expenses 2014: $137,687Net Income 2014: $52,7342014Revenue 2015: $896,473Expenses 2015: $1,096,916Net Income 2015: -$200,4432015Revenue 2016: $1,295,517Expenses 2016: $1,610,703Net Income 2016: -$315,1862016Revenue 2017: $1,407,473Expenses 2017: $1,633,825Net Income 2017: -$226,3522017Revenue 2018: $1,514,388Expenses 2018: $1,815,301Net Income 2018: -$300,9132018Revenue 2019: $1,334,760Expenses 2019: $1,949,781Net Income 2019: -$615,0212019Revenue 2020: $1,709,582Expenses 2020: $1,823,703Net Income 2020: -$114,1212020Revenue 2021: $2,013,098Expenses 2021: $1,979,731Net Income 2021: $33,3672021Revenue 2022: $2,682,687Expenses 2022: $2,597,284Net Income 2022: $85,4032022Revenue 2023: $3,457,130Expenses 2023: $3,250,403Net Income 2023: $206,7272023Revenue 2024: $3,833,971Expenses 2024: $3,609,638Net Income 2024: $224,3332024

Highlighted filing

2024

Revenue$3,833,971
Expenses$3,609,638
Net Income$224,333
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$3,342,937
Liabilities
$1,105,536
Net assets
$2,237,401
Revenue
$3,833,971
Expenses
$3,609,638
Net income
$224,333
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.34$1.11$2.24$3.83$3.61$0.22
2023Detailed filing. Detailed filing data is available for this year.$3.19$1.08$2.12$3.46$3.25$0.21
2022Detailed filing. Detailed filing data is available for this year.$2.33$0.42$1.91$2.68$2.60$0.09
2021Detailed filing. Detailed filing data is available for this year.$2.26$0.43$1.82$2.01$1.98$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.96$0.43$1.53$1.71$1.82$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.96$0.51$1.44$1.33$1.95$0.62
2018Detailed filing. Detailed filing data is available for this year.$2.00$0.15$1.85$1.51$1.82$0.30
2017Detailed filing. Detailed filing data is available for this year.$2.04$0.23$1.81$1.41$1.63$0.23
2016Detailed filing. Detailed filing data is available for this year.$2.03$0.25$1.78$1.30$1.61$0.32
2015Detailed filing. Detailed filing data is available for this year.$2.33$0.43$1.90$0.90$1.10$0.20
2014Summary only. Only limited summary data is available for this year.$2.12$0.51$1.61$0.19$0.14$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 15, 2025
Return Version
2024v5.0
Gross Receipts
$4,406,424
Mission and Program Overview

Mission

The mission of the Cramer Mountain Club is to serve its members by providing and properly maintaining outstanding amenities, activities, and services which are designated to provide satisfaction to a diverse and active membership.

The mission of the cramer mountain club is to provide and properly maintain outstanding amenities, activities, and services which are designed to meet or exceed the expectation of its diverse and active membership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$4,141,513$4,624,512▲ $482,999
Land, Buildings, and Equipment, Net$1,973,295$2,090,247▲ $116,952
Accounts Receivable$748,345$686,504▼ $61,841
Cash and Non-Interest-Bearing Accounts$382,965$483,906▲ $100,941
Inventories for Sale or Use$64,780$70,875▲ $6,095
Prepaid Expenses and Deferred Charges$13,731$11,405▼ $2,326
Rtn Earn Endowment Incm Other Fnds$-2,128,445$-2,387,111▼ $258,666
Total Assets$3,191,106$3,342,937▲ $151,831
Other Assets Total$7,990--
Liabilities
Mortgage Notes Payable Secured by Investment Property$553,291$538,931▼ $14,360
Deferred Revenue$435,330$399,460▼ $35,870
Accounts Payable and Accrued Expenses$163,048$95,382▼ $67,666
Unsecured Notes Loans Payable$26,369$71,763▲ $45,394
Total Liabilities$1,178,038$1,105,536▼ $72,502
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,013,068$2,237,401▲ $224,333
Total Liabilities and Net Assets / Fund Balance$3,191,106$3,342,937▲ $151,831

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$995,908$952,019$1,947,927
Equipment$291,520$650,790$942,310
Buildings$790,319$68,468$858,787
Land$12,500-$12,500
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
John ForganPresident
Alan HymanBoard Member
Andy MercerBoard Member
Ronnie PayneBoard Member
Brad DrurySecretary
Paul RundzieherTreasurer
Alex BryantVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,556,723
Investment Income
$2,925
Other Revenue
$274,323
Change in Net Assets
$224,333

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,833,971
Total Revenue per Audited Statements
$3,833,971
Total Revenue per Form 990
$3,833,971
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,863,487
Salaries, Compensation, and Employee Benefits$1,746,151
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,257,654$254,051-$1,511,705
Occupancy-$283,522-$283,522
Depreciation Depletion$17,869$161,919-$179,788
Payroll Taxes$117,067$21,971-$139,038
Fees for Services Accounting$73,178$47,900-$121,078
Other Expenses$80,309$34,772-$115,081
All Other Expenses$110,139--$110,139
Other Employee Benefits$80,618$14,790-$95,408
Insurance-$58,083-$58,083
Advertising-$53,619-$53,619
Office Expenses-$53,561-$53,561
Information Technology-$50,487-$50,487
Interest$816$39,465-$40,281
Fees for Services Other$6,648--$6,648
Conferences and Meetings-$834-$834
Total Functional Expenses$2,483,252$1,126,386$0$3,609,638

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,609,638
Total Expenses per Audited Statements$3,609,638
Total Expenses per Form 990$3,609,638
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
Yes
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 organization has 251 equity members.”

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

“The equity members elect the board of directors.”

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

“Any indebtedness in excess of 200,000 must be approved by a majority of all of the members of the board of directors and a majority of the votes cast by the equity members at a properly called meeting where quorum exists.”

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

“The finance committee and the board of directors review the form 990 before it is filed.”

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

“Reviewed each year when new board members are elected. Members with conflicts of interest required to disclose conflicts at that time or later, as they may arise.”

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

“The board review and determines compensation of top management.”

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

“The board reviews and determines compensation of general managers.”

Form 990, Page 6, Part VI, Line 19

“Physical review premitted by request.”

Filing and Contact Details

Filer

Filer Name
The Cramer Mountain Club Inc
EIN
46-4495308
Address
102 HIDDEN PASTURES DRIVE STE 103, CRAMERTON, NC 28032

Signing Officer

Name
John Forgan
Title
President
Phone
7045765434
Signed
2025-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Forgan
Formed
2014
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
7
Employees
118
Volunteers
50

Preparer

Firm
Mccannon Rogers Driscoll & Assoc Llp
Address
PO BOX 339, GASTONIA, NC 28053-0339
Preparer
Victoria Leigh Blair
Phone
7048670264
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Volunteers serve as board members and committee members. They also assist in planning and executing member events.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The club accounts for tax uncertainties based on a more likely than not recognition threshold whereby tax benefits are only recognized when the club believes they have a greater than 50 percent likelihood of being sustained upon examination by taxing authorities. Management has evaluated all the clubs tax positions and determined that it had no material uncertain income tax positions as of december 31, 2024.”

Raw XML AppendixShowing 400 of 401 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0163048
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt095382
IRS990/AccountsReceivableGrp/BOYAmt0748345
IRS990/AccountsReceivableGrp/EOYAmt0686504
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE MISSION OF THE CRAMER MOUNTAIN CLUB IS TO PROVIDE AND PROPERLY MAINTAIN OUTSTANDING AMENITIES, ACTIVITIES, AND SERVICES WHICH ARE DESIGNED TO MEET OR EXCEED THE EXPECTATION OF ITS DIVERSE AND ACTIVE MEMBERSHIP.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt053619
IRS990/AdvertisingGrp/TotalAmt053619
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0110139
IRS990/AllOtherExpensesGrp/TotalAmt0110139
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0SCOTT BRANNAN
IRS990/BooksInCareOfDetail/PhoneNum07048794888
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0100 HIDDEN PASTURES DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0CRAMERTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd028032
IRS990/BusinessRlnWith35CtrlEntInd0true
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0true
IRS990/CashNonInterestBearingGrp/BOYAmt0382965
IRS990/CashNonInterestBearingGrp/EOYAmt0483906
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0834
IRS990/ConferencesMeetingsGrp/TotalAmt0834
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt0572453
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02925
IRS990/CYOtherExpensesAmt01863487
IRS990/CYOtherRevenueAmt0274323
IRS990/CYProgramServiceRevenueAmt03556723
IRS990/CYRevenuesLessExpensesAmt0224333
IRS990/CYSalariesCompEmpBnftPaidAmt01746151
IRS990/CYTotalExpensesAmt03609638
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03833971
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0435330
IRS990/DeferredRevenueGrp/EOYAmt0399460
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0161919
IRS990/DepreciationDepletionGrp/ProgramServicesAmt017869
IRS990/DepreciationDepletionGrp/TotalAmt0179788
IRS990/Desc0GOLF OPERATIONS - APPROXIMATELY 400 MEMBERS WHO PAY GOLF MEMBERSHIP DUES AND PARTICIPATE IN GOLF PROGRAMS AND RELATED FEES. MEMBERS ARE ENCOURAGED TO ACTIVELY PARTICIPATE IN GOLF COMMITTEES, TO HELP ENSURE PROPER COURSE MAINTENANCE, PROGRAMMING AND CLUB GROWTH.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt0118
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt047900
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt073178
IRS990/FeesForServicesAccountingGrp/TotalAmt0121078
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt06648
IRS990/FeesForServicesOtherGrp/TotalAmt06648
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN FORGAN
IRS990/Form990PartVIISectionAGrp/PersonNm1ALEX BRYANT
IRS990/Form990PartVIISectionAGrp/PersonNm2BRAD DRURY
IRS990/Form990PartVIISectionAGrp/PersonNm3PAUL RUNDZIEHER
IRS990/Form990PartVIISectionAGrp/PersonNm4RONNIE PAYNE
IRS990/Form990PartVIISectionAGrp/PersonNm5ANDY MERCER
IRS990/Form990PartVIISectionAGrp/PersonNm6ALAN HYMAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr02014
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt04406424
IRS990/GrossReceiptsForPublicUseAmt0120225
IRS990/GrossSalesOfInventoryAmt0846776
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt050487
IRS990/InformationTechnologyGrp/TotalAmt050487
IRS990/InitiationFeesAndCapContriAmt0482999
IRS990/InsuranceGrp/ManagementAndGeneralAmt058083
IRS990/InsuranceGrp/TotalAmt058083
IRS990/InterestGrp/ManagementAndGeneralAmt039465
IRS990/InterestGrp/ProgramServicesAmt0816
IRS990/InterestGrp/TotalAmt040281
IRS990/InventoriesForSaleOrUseGrp/BOYAmt064780
IRS990/InventoriesForSaleOrUseGrp/EOYAmt070875
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02925
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt02925
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt024
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01671277
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01973295
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02090247
IRS990/LandBldgEquipCostOrOtherBssAmt03761524
IRS990/LegalDomicileStateCd0NC
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF THE CRAMER MOUNTAIN CLUB IS TO PROVIDE AND PROPERLY MAINTAIN OUTSTANDING AMENITIES, ACTIVITIES, AND SERVICES WHICH ARE DESIGNED TO MEET OR EXCEED THE EXPECTATION OF ITS DIVERSE AND ACTIVE MEMBERSHIP.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0553291
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0538931
IRS990/NetAssetsOrFundBalancesBOYAmt02013068
IRS990/NetAssetsOrFundBalancesEOYAmt02237401
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0274323
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0274323
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0283522
IRS990/OccupancyGrp/TotalAmt0283522
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt053561
IRS990/OfficeExpensesGrp/TotalAmt053561
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07990
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt014790
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt080618
IRS990/OtherEmployeeBenefitsGrp/TotalAmt095408
IRS990/OtherExpensesGrp/Desc0GOLF COURSE OPERATIONS
IRS990/OtherExpensesGrp/Desc1EVENTS
IRS990/OtherExpensesGrp/Desc2LEASE EXPENSE
IRS990/OtherExpensesGrp/Desc3REPAIRS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt037597
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt113815
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt234772
IRS990/OtherExpensesGrp/ProgramServicesAmt0532997
IRS990/OtherExpensesGrp/ProgramServicesAmt192595
IRS990/OtherExpensesGrp/ProgramServicesAmt2113362
IRS990/OtherExpensesGrp/ProgramServicesAmt380309
IRS990/OtherExpensesGrp/TotalAmt0532997
IRS990/OtherExpensesGrp/TotalAmt1130192
IRS990/OtherExpensesGrp/TotalAmt2127177
IRS990/OtherExpensesGrp/TotalAmt3115081
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0254051
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01257654
IRS990/OtherSalariesAndWagesGrp/TotalAmt01511705
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt021971
IRS990/PayrollTaxesGrp/ProgramServicesAmt0117067
IRS990/PayrollTaxesGrp/TotalAmt0139038
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt04141513
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt04624512
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013731
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011405
IRS990/PrincipalOfficerNm0JOHN FORGAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/BusinessCd2713910
IRS990/ProgramServiceRevenueGrp/BusinessCd3713910
IRS990/ProgramServiceRevenueGrp/BusinessCd4713910
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1GOLF REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2INITIATION FEES
IRS990/ProgramServiceRevenueGrp/Desc3GOLF REVENUE OUTINGS
IRS990/ProgramServiceRevenueGrp/Desc4SPORTS SOCIAL REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02048653
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1803908
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2482999
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt372138
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02048653
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1803908
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2482999
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3120225
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt472138
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0120225
IRS990/ProgSrvcAccomActy2Grp/Desc0SPORTS SOCIAL OPERATIONS - INCLUDES ALL GOLF MEMBERS AS WELL AS MEMBERS WHO PAY FOR ACCESS TO THE HOSPITALITY, POOL AND TENNIS OPERATIONS OF THE CLUB. TOTAL MEMBERSHIP IS APPROXIMATELY 550.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt03947
IRS990/PYOtherExpensesAmt01621953
IRS990/PYOtherRevenueAmt0515646
IRS990/PYProgramServiceRevenueAmt02937537
IRS990/PYRevenuesLessExpensesAmt0206727
IRS990/PYSalariesCompEmpBnftPaidAmt01628450
IRS990/PYTotalExpensesAmt03250403
IRS990/PYTotalRevenueAmt03457130
IRS990/ReconcilationRevenueExpnssAmt0224333
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-2128445
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-2387111
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0790319
IRS990ScheduleD/BuildingsGrp/DepreciationAmt068468
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0858787
IRS990ScheduleD/EquipmentGrp/BookValueAmt0291520
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0650790
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0942310
IRS990ScheduleD/ExpensesSubtotalAmt03609638
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt012500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt012500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0995908
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0952019
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01947927
IRS990ScheduleD/RevenueSubtotalAmt03833971
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CLUB ACCOUNTS FOR TAX UNCERTAINTIES BASED ON A MORE LIKELY THAN NOT RECOGNITION THRESHOLD WHEREBY TAX BENEFITS ARE ONLY RECOGNIZED WHEN THE CLUB BELIEVES THEY HAVE A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS EVALUATED ALL THE CLUBS TAX POSITIONS AND DETERMINED THAT IT HAD NO MATERIAL UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02090247
IRS990ScheduleD/TotalExpensesPerForm990Amt03609638
IRS990ScheduleD/TotalRevenuePerForm990Amt03833971
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03833971
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03609638
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0DMD INVESTORS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1DMD INVESTORS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0CLUB MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1CLUB MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MONTHLY LEASE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1MONTHLY LEASE
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0IN JUNE 2014, CMC PURCHASED THE SPORT SOCIAL FACILITIES AND 8 ACRES OF LAND FROM DMD INVESTORS, LLC FOR 50,000. IN JUNE 2024, THE CLUB PURCHASED THE PRO SHOP AND LOCKER ROOM FACILITIES FOR FROM DMD INVESTORS, LLC FOR 658,970. DMD IS OWNED BY DON DOCTOR, A FORMER DIRECTOR AND MEMBER OF THE CLUB. CMC ENTERED INTO A LEASE AGREEMENT WITH DMD INVESTORS FOR THE GOLF COURSE AND CART BARN. LEASE ON THE GOLF COURSE WAS BASED ON 4% OF THE COST INVESTED IN THE PROPERTY AND IMPROVEMENTS WITH A PURCHASE OPTION AT COST. THE MONTHLY LEASE AMOUNT IS 11,405. THE LEASE WAS IN PLACE FROM JUNE 2014 THROUGH MARCH 2025, AT WHICH TIME THE CLUB PURCHASED THE COURSE.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS SERVE AS BOARD MEMBERS AND COMMITTEE MEMBERS. THEY ALSO ASSIST IN PLANNING AND EXECUTING MEMBER EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS 251 EQUITY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EQUITY MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANY INDEBTEDNESS IN EXCESS OF 200,000 MUST BE APPROVED BY A MAJORITY OF ALL OF THE MEMBERS OF THE BOARD OF DIRECTORS AND A MAJORITY OF THE VOTES CAST BY THE EQUITY MEMBERS AT A PROPERLY CALLED MEETING WHERE QUORUM EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS REVIEW THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REVIEWED EACH YEAR WHEN NEW BOARD MEMBERS ARE ELECTED. MEMBERS WITH CONFLICTS OF INTEREST REQUIRED TO DISCLOSE CONFLICTS AT THAT TIME OR LATER, AS THEY MAY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD REVIEW AND DETERMINES COMPENSATION OF TOP MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE BOARD REVIEWS AND DETERMINES COMPENSATION OF GENERAL MANAGERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PHYSICAL REVIEW PREMITTED BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
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/TotalAssetsBOYAmt03191106
IRS990/TotalAssetsEOYAmt03342937
IRS990/TotalAssetsGrp/BOYAmt03191106
IRS990/TotalAssetsGrp/EOYAmt03342937
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt0118
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01126386
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02483252
IRS990/TotalFunctionalExpensesGrp/TotalAmt03609638
IRS990/TotalGrossUBIAmt0123150
IRS990/TotalLiabilitiesBOYAmt01178038
IRS990/TotalLiabilitiesEOYAmt01105536
IRS990/TotalLiabilitiesGrp/BOYAmt01178038
IRS990/TotalLiabilitiesGrp/EOYAmt01105536
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02013068
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02237401
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt028800
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt028800
IRS990/TotalProgramServiceRevenueAmt03556723
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03710821
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03833971
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0123150
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03191106
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03342937
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt026369
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt071763
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 HIDDEN PASTURES DR
IRS990/USAddress/CityNm0CRAMERTON
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028032
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.CRAMERMOUNTAINCLUB.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN FORGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07045765434
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE CRAMER MOUNTAIN CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0CRAM
ReturnHeader/Filer/EIN0464495308
ReturnHeader/Filer/USAddress/AddressLine1Txt0102 HIDDEN PASTURES DRIVE STE 103
ReturnHeader/Filer/USAddress/CityNm0CRAMERTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028032
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561056216
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCCANNON ROGERS DRISCOLL & ASSOC LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 339
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GASTONIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0280530339
ReturnHeader/PreparerPersonGrp/PhoneNum07048670264
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VICTORIA LEIGH BLAIR
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-04-25T14:03:56-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31

Document Assets

No mirrored PDF or thumbnail assets are attached yet.