Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Manhattan Country Club Inc
EIN 48-0319640 • 501(c)7 • Manhattan, KS
Profile
Provide golf, dining, swimming and other entertainment for membership.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.01x
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
22nd percentile
Higher net margin than 22% 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
23rd percentile
Faster asset growth than 23% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Balance Sheet
Assets
Down$4,564,501
Down $151,271 (-3.2%) from 2023
Liabilities
Down$4,609,780
Down $46,652 (-1.0%) from 2023
Net Assets
Down-$45,279
Down $104,619 (-176%) from 2023
Revenue
Up$2,577,418
Up $173,742 (+7.2%) from 2023
Expenses
Up$2,685,656
Up $39,599 (+1.5%) from 2023
Net Income
Up-$108,238
Up $134,143 (+55%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $4,564,501
- Liabilities
- $4,609,780
- Net assets
- -$45,279
- Revenue
- $2,577,418
- Expenses
- $2,685,656
- Net income
- -$108,238
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 6, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $2,946,960
Mission and Program Overview
Mission
Provide golf, dining, swimming and other entertainment for membership.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $4,172,651 | $4,089,325 | ▼ $83,326 |
| Accounts Receivable | $352,830 | $295,985 | ▼ $56,845 |
| Cash and Non-Interest-Bearing Accounts | $53,297 | $120,089 | ▲ $66,792 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $83,250 | $86,250 | ▲ $3,000 |
| Inventories for Sale or Use | $125,273 | $52,902 | ▼ $72,371 |
| Cap Stk Tr Prin Current Funds | $37,700 | $38,300 | ▲ $600 |
| Prepaid Expenses and Deferred Charges | $6,982 | $6,200 | ▼ $782 |
| Intangible Assets | $2,542 | - | - |
| Rtn Earn Endowment Incm Other Fnds | $-61,610 | $-169,829 | ▼ $108,219 |
| Total Assets | $4,715,772 | $4,564,501 | ▼ $151,271 |
| Other Assets Total | $2,197 | - | - |
| Liabilities | |||
| Other Liabilities | $4,111,023 | $4,086,962 | ▼ $24,061 |
| Accounts Payable and Accrued Expenses | $545,409 | $522,818 | ▼ $22,591 |
| Total Liabilities | $4,656,432 | $4,609,780 | ▼ $46,652 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $59,340 | $-45,279 | ▼ $104,619 |
| Total Liabilities and Net Assets / Fund Balance | $4,715,772 | $4,564,501 | ▼ $151,271 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $3,721,275 | $5,938,954 | $9,660,229 |
| Land | $368,050 | - | $368,050 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Aaron Philpot | President |
| Amanda Purdom | Director |
| Bobby Sloan | Director |
| Casey Carver | Director |
| Jarrod Cochran | Director |
| Tom Grieshaber | Director |
| Callie Marks | Secretary |
| Luke Sims | Treasurer |
| Taylor Kuhn | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,617,317
- Program Service Revenue
- $511,707
- Investment Income
- $-7,890
- Other Revenue
- $456,284
- All Other Contributions
- $14,338
- Change in Net Assets
- $-108,238
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,554,042 |
| Salaries, Compensation, and Employee Benefits | $1,131,614 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $991,487 |
| All Other Expenses | - | - | - | $377,331 |
| Occupancy | - | - | - | $363,320 |
| Depreciation Depletion | - | - | - | $201,338 |
| Fees for Services Management | - | - | - | $105,001 |
| Interest | - | - | - | $104,565 |
| Payroll Taxes | - | - | - | $103,865 |
| Insurance | - | - | - | $55,721 |
| Other Expenses | - | - | - | $41,928 |
| Other Employee Benefits | - | - | - | $36,262 |
| Office Expenses | - | - | - | $24,330 |
| Advertising | - | - | - | $19,067 |
| Fees for Services Accounting | - | - | - | $11,447 |
| Travel | - | - | - | $10,327 |
| Conferences and Meetings | - | - | - | $4,009 |
| Fees for Services Legal | - | - | - | $363 |
| Total Functional Expenses | $0 | $0 | $0 | $2,685,656 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Leases, Notes & Mortgage Payable | $4,086,962 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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
- No
- 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
“There are 423 members, 187 of whom own stock with voting rights”
Form 990, Page 6, Part VI, Line 7A
“Stockholding members elect the board of directors.”
Form 990, Page 6, Part VI, Line 7B
“Certain decisions require a vote of the stockholders.”
Form 990, Page 6, Part VI, Line 11B
“A draft copy was reviewed by the board treasurer then presented, discussed and approved at a specified board meeting.”
Form 990, Page 6, Part VI, Line 12C
“Board members abstain from voting when there is a conflict of interest.”
Form 990, Page 6, Part VI, Line 15A
“Contract approved by board of directors for general manager.”
Form 990, Page 6, Part VI, Line 19
“All documents required to be made public are available in the office for viewing during business hours, copies are available for a nominal fee.”
Filing and Contact Details
Filer
- Filer Name
- Manhattan Country Club Inc
- EIN
- 48-0319640
- Phone
- 7855397501
- Address
- 1531 NORTH 10TH ST, MANHATTAN, KS 66502
Signing Officer
- Name
- Luke Sims
- Title
- Treasurer
- Phone
- 7855397501
- Signed
- 2025-11-06
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Aaron Philpot
- Formed
- 1924
- Legal Domicile
- Ks
- Voting Board Members
- 18
- Independent Board Members
- 18
- Employees
- 95
- Volunteers
- 30
Preparer
- Firm
- Pottberg Gassman & Hoffman Chtd
- Address
- 529 HUMBOLDT ST SUITE I, MANHATTAN, KS 66502
- Preparer
- Daniel S Hoffman CPA
- Phone
- 7855379700
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Member relations 36,934 0 0 payroll service charges 34,902 0 0 chemicals/fertilizer/spra 31,507 0 0 supplies 26,206 0 0 building r&m - g&a 24,293 0 0 r & m - maintenance 23,215 0 0 licenses & fees 21,704 0 0 fuel/oil 17,875 0 0 r & m - swimming pool 12,837 0 0 sm equp/supp. - maint. 12,339 0 0 landscaping/seed/sod 10,530 0 0 irrigation repairs 10,293 0 0 bad debts 10,198 0 0 security 9,318 0 0 golf lesson expense 8,383 0 0 bar supplies 8,376 0 0 equipment rental 8,051 0 0 handicap fees 7,700 0 0 golf shop supplies 7,202 0 0 equip repairs 6,438 0 0 janitorial services 6,280 0 0 equipment rental 5,039 0 0 supp/equip - g&a 4,810 0 0 penalties and late fees 4,702 0 0 driving range balls & sup 4,360 0 0 technical support 4,345 0 0 employee relations - g&a 3,940 0 0 uniforms 3,338 0 0 building r&m - maintenanc 3,307 0 0 pest control 2,213 0 0 taxes/licenses 2,156 0 0 other membership exp 2,104 0 0 bldg repairs 2,051 0 0 other maintenance costs 1,882 0 0 other carts expenses 1,607 0 0 small tools 1,369 0 0 travel 1,163 0 0 equipment repairs - g&a 1,058 0 0 telephone 750 0 0 cash over & short 694 0 0 dues and subscriptions 671 0 0 delivery fees 610 0 0 education and seminars 375 0 0 swimming pool chemicals 300 0 0 other swimming pool costs 183 0 0 bank service charges 174 0 0 misc adjustment -11 0 0 other golf shop expenses -196 0 0 discounts earned -1,447 0 0 other misc income/expense -8,797 0 0 total 377,331 0 0”
Form 990, Part XI, Line 9
“Stock purchase by new member 3,600 prior period adjustment 19 total 3,619”
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 63832 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 47772 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 41928 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 4111023 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 4086962 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 991487 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 103865 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 83250 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 86250 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 6982 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 6200 |
| IRS990/PrincipalOfficerNm | 0 | AARON PHILPOT |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713910 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | GOLF TOURNAMENTS & GUEST FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | BANQUETS & ROOM RENTAL |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | GOLF SHOP |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | CART INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | DRIVING RANGE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 139571 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 58508 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 14200 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 142488 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 142042 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 139571 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 58508 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 14200 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 142488 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 142042 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1442412 |
| IRS990/PYInvestmentIncomeAmt | 0 | -6049 |
| IRS990/PYOtherExpensesAmt | 0 | 1558927 |
| IRS990/PYOtherRevenueAmt | 0 | 260546 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 706767 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -242381 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1087130 |
| IRS990/PYTotalExpensesAmt | 0 | 2646057 |
| IRS990/PYTotalRevenueAmt | 0 | 2403676 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -108238 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 21222 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | -61610 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | -169829 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 368050 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 368050 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 3721275 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 5938954 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 9660229 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4086962 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | LEASES, NOTES & MORTGAGE PAYABLE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 4089325 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 4086962 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THERE ARE 423 MEMBERS, 187 OF WHOM OWN STOCK WITH VOTING RIGHTS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | STOCKHOLDING MEMBERS ELECT THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CERTAIN DECISIONS REQUIRE A VOTE OF THE STOCKHOLDERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | A DRAFT COPY WAS REVIEWED BY THE BOARD TREASURER THEN PRESENTED, DISCUSSED AND APPROVED AT A SPECIFIED BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BOARD MEMBERS ABSTAIN FROM VOTING WHEN THERE IS A CONFLICT OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CONTRACT APPROVED BY BOARD OF DIRECTORS FOR GENERAL MANAGER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ALL DOCUMENTS REQUIRED TO BE MADE PUBLIC ARE AVAILABLE IN THE OFFICE FOR VIEWING DURING BUSINESS HOURS, COPIES ARE AVAILABLE FOR A NOMINAL FEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | MEMBER RELATIONS 36,934 0 0 PAYROLL SERVICE CHARGES 34,902 0 0 CHEMICALS/FERTILIZER/SPRA 31,507 0 0 SUPPLIES 26,206 0 0 BUILDING R&M - G&A 24,293 0 0 R & M - MAINTENANCE 23,215 0 0 LICENSES & FEES 21,704 0 0 FUEL/OIL 17,875 0 0 R & M - SWIMMING POOL 12,837 0 0 SM EQUP/SUPP. - MAINT. 12,339 0 0 LANDSCAPING/SEED/SOD 10,530 0 0 IRRIGATION REPAIRS 10,293 0 0 BAD DEBTS 10,198 0 0 SECURITY 9,318 0 0 GOLF LESSON EXPENSE 8,383 0 0 BAR SUPPLIES 8,376 0 0 EQUIPMENT RENTAL 8,051 0 0 HANDICAP FEES 7,700 0 0 GOLF SHOP SUPPLIES 7,202 0 0 EQUIP REPAIRS 6,438 0 0 JANITORIAL SERVICES 6,280 0 0 EQUIPMENT RENTAL 5,039 0 0 SUPP/EQUIP - G&A 4,810 0 0 PENALTIES AND LATE FEES 4,702 0 0 DRIVING RANGE BALLS & SUP 4,360 0 0 TECHNICAL SUPPORT 4,345 0 0 EMPLOYEE RELATIONS - G&A 3,940 0 0 UNIFORMS 3,338 0 0 BUILDING R&M - MAINTENANC 3,307 0 0 PEST CONTROL 2,213 0 0 TAXES/LICENSES 2,156 0 0 OTHER MEMBERSHIP EXP 2,104 0 0 BLDG REPAIRS 2,051 0 0 OTHER MAINTENANCE COSTS 1,882 0 0 OTHER CARTS EXPENSES 1,607 0 0 SMALL TOOLS 1,369 0 0 TRAVEL 1,163 0 0 EQUIPMENT REPAIRS - G&A 1,058 0 0 TELEPHONE 750 0 0 CASH OVER & SHORT 694 0 0 DUES AND SUBSCRIPTIONS 671 0 0 DELIVERY FEES 610 0 0 EDUCATION AND SEMINARS 375 0 0 SWIMMING POOL CHEMICALS 300 0 0 OTHER SWIMMING POOL COSTS 183 0 0 BANK SERVICE CHARGES 174 0 0 MISC ADJUSTMENT -11 0 0 OTHER GOLF SHOP EXPENSES -196 0 0 DISCOUNTS EARNED -1,447 0 0 OTHER MISC INCOME/EXPENSE -8,797 0 0 TOTAL 377,331 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | STOCK PURCHASE BY NEW MEMBER 3,600 PRIOR PERIOD ADJUSTMENT 19 TOTAL 3,619 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| 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 | 4715772 |
| IRS990/TotalAssetsEOYAmt | 0 | 4564501 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4715772 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4564501 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 1617317 |
| IRS990/TotalEmployeeCnt | 0 | 95 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2685656 |
| IRS990/TotalGrossUBIAmt | 0 | 313128 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 4656432 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 4609780 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 4656432 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 4609780 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 59340 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -45279 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7750 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 14898 |
| IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt | 0 | 7148 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 511707 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 646973 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2577418 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 313128 |
| IRS990/TotalVolunteersCnt | 0 | 30 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4715772 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4564501 |
| IRS990/TravelGrp/TotalAmt | 0 | 10327 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 3717 HAWTHORNE WOODS CIRCLE |
| IRS990/USAddress/CityNm | 0 | MANHATTAN |
| IRS990/USAddress/StateAbbreviationCd | 0 | KS |
| IRS990/USAddress/ZIPCd | 0 | 66503 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 18 |
| IRS990/VotingMembersIndependentCnt | 0 | 18 |
| IRS990/WebsiteAddressTxt | 0 | THEMANHATTANCOUNTRYCLUB.COM |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LUKE SIMS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7855397501 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MANHATTAN COUNTRY CLUB INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MANH |
| ReturnHeader/Filer/EIN | 0 | 480319640 |
| ReturnHeader/Filer/PhoneNum | 0 | 7855397501 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1531 NORTH 10TH ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MANHATTAN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 66502 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 481026411 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | POTTBERG GASSMAN & HOFFMAN CHTD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 529 HUMBOLDT ST SUITE I |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MANHATTAN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 66502 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7855379700 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DANIEL S HOFFMAN CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T08:54:25-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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