Civic Intelligence

Highland Country Club

EIN 58-0286533 • 501(c)7 • Lagrange, GA

Profile

Highland country club, inc. Is a ga non-profit corporation formed for the stated purposes of the pleasure and recreation of the members and their friends.

1001 Country Club DriveLagrange, GA 30240

highlandcountryclub.net

Siviq Scores

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

Liabilities / Assets

81st percentile

0.55x

Higher debt load relative to assets than 81% of similar nonprofits.

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

Liabilities / Revenue

71st percentile

0.68x

Higher debt load relative to revenue than 71% of similar nonprofits.

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

Net Margin

34th percentile

0.5%

Higher net margin than 34% 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

47th percentile

1.5%

Faster asset growth than 47% of similar nonprofits.

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

Revenue Growth

22nd percentile

-4.1%

Faster revenue growth than 22% of similar nonprofits.

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

Assets

Up

$2,450,831

Up $36,968 (+1.5%) from 2023

Liabilities

Up

$1,337,286

Up $27,708 (+2.1%) from 2023

Net Assets

Up

$1,113,545

Up $9,260 (+0.8%) from 2023

Revenue

Down

$1,963,838

Down $83,229 (-4.1%) from 2023

Expenses

Down

$1,954,578

Down $111,961 (-5.4%) from 2023

Net Income

Up

$9,260

Up $28,732 (+148%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,230,611Liabilities 2010: $966,903Net Assets 2010: $2,263,7082010Assets 2011: $3,124,710Liabilities 2011: $892,142Net Assets 2011: $2,232,5682011Assets 2012: $3,058,953Liabilities 2012: $880,506Net Assets 2012: $2,178,4472012Assets 2013: $3,128,028Liabilities 2013: $914,758Net Assets 2013: $2,213,2702013Assets 2014: $2,947,972Liabilities 2014: $835,178Net Assets 2014: $2,112,7942014Assets 2015: $2,760,601Liabilities 2015: $733,184Net Assets 2015: $2,027,4172015Assets 2016: $2,663,436Liabilities 2016: $759,058Net Assets 2016: $1,904,3782016Assets 2017: $2,845,621Liabilities 2017: $1,075,599Net Assets 2017: $1,770,0222017Assets 2018: $2,733,791Liabilities 2018: $1,238,886Net Assets 2018: $1,494,9052018Assets 2019: $2,590,340Liabilities 2019: $1,169,524Net Assets 2019: $1,420,8162019Assets 2020: $2,520,275Liabilities 2020: $1,320,935Net Assets 2020: $1,199,3402020Assets 2021: $2,633,535Liabilities 2021: $1,298,802Net Assets 2021: $1,334,7332021Assets 2022: $2,376,879Liabilities 2022: $1,253,122Net Assets 2022: $1,123,7572022Assets 2023: $2,413,863Liabilities 2023: $1,309,578Net Assets 2023: $1,104,2852023Assets 2024: $2,450,831Liabilities 2024: $1,337,286Net Assets 2024: $1,113,5452024

Highlighted filing

2024

Assets$2,450,831
Liabilities$1,337,286
Net Assets$1,113,545

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,583,6362010Expenses 2011: $1,525,6512011Expenses 2012: $1,591,5552012Revenue 2013: $1,568,254Expenses 2013: $1,533,431Net Income 2013: $34,8232013Revenue 2014: $1,443,914Expenses 2014: $1,544,390Net Income 2014: -$100,4762014Revenue 2015: $1,479,421Expenses 2015: $1,564,798Net Income 2015: -$85,3772015Revenue 2016: $1,473,988Expenses 2016: $1,597,027Net Income 2016: -$123,0392016Revenue 2017: $1,490,880Expenses 2017: $1,625,236Net Income 2017: -$134,3562017Revenue 2018: $1,464,842Expenses 2018: $1,739,959Net Income 2018: -$275,1172018Revenue 2019: $1,697,270Expenses 2019: $1,763,746Net Income 2019: -$66,4762019Revenue 2020: $1,435,315Expenses 2020: $1,598,183Net Income 2020: -$162,8682020Revenue 2021: $1,850,691Expenses 2021: $1,769,880Net Income 2021: $80,8112021Revenue 2022: $1,758,388Expenses 2022: $1,944,285Net Income 2022: -$185,8972022Revenue 2023: $2,047,067Expenses 2023: $2,066,539Net Income 2023: -$19,4722023Revenue 2024: $1,963,838Expenses 2024: $1,954,578Net Income 2024: $9,2602024

Highlighted filing

2024

Revenue$1,963,838
Expenses$1,954,578
Net Income$9,260

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$1.34$1.11$1.96$1.95$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.41$1.31$1.10$2.05$2.07$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.38$1.25$1.12$1.76$1.94$0.19
2021Detailed filing. Detailed filing data is available for this year.$2.63$1.30$1.33$1.85$1.77$0.08
2020Detailed filing. Detailed filing data is available for this year.$2.52$1.32$1.20$1.44$1.60$0.16
2019Detailed filing. Detailed filing data is available for this year.$2.59$1.17$1.42$1.70$1.76$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.73$1.24$1.49$1.46$1.74$0.28
2017Detailed filing. Detailed filing data is available for this year.$2.85$1.08$1.77$1.49$1.63$0.13
2016Detailed filing. Detailed filing data is available for this year.$2.66$0.76$1.90$1.47$1.60$0.12
2015Detailed filing. Detailed filing data is available for this year.$2.76$0.73$2.03$1.48$1.56$0.09
2014Detailed filing. Detailed filing data is available for this year.$2.95$0.84$2.11$1.44$1.54$0.10
2013Detailed filing. Detailed filing data is available for this year.$3.13$0.91$2.21$1.57$1.53$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.06$0.88$2.18$1.59
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.12$0.89$2.23$1.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$0.97$2.26$1.58
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$2,293,362
Mission and Program Overview

Mission

Highland country club, inc. Is a ga non-profit corporation formed for the stated purposes of the pleasure and recreation of the members and their friends.

Highland county club, inc. Is a ga non-profit corporation formed for the stated purposes of the pleasure and recreation of the members and their friends.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,218,002$2,108,015▼ $109,987
Accounts Receivable$126,590$250,558▲ $123,968
Cash and Non-Interest-Bearing Accounts$13,110$37,207▲ $24,097
Inventories for Sale or Use$37,664$32,789▼ $4,875
Savings and Temporary Cash Investments$14,197$17,004▲ $2,807
Prepaid Expenses and Deferred Charges$4,300$5,258▲ $958
Total Assets$2,413,863$2,450,831▲ $36,968
Liabilities
Mortgage Notes Payable Secured by Investment Property$883,421$867,930▼ $15,491
Other Liabilities$279,343$252,380▼ $26,963
Deferred Revenue$7,501$142,126▲ $134,625
Accounts Payable and Accrued Expenses$139,313$74,850▼ $64,463
Total Liabilities$1,309,578$1,337,286▲ $27,708
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,104,285$1,113,545▲ $9,260
Total Net Assets Fund Balance$1,104,285$1,113,545▲ $9,260
Total Liabilities and Net Assets / Fund Balance$2,413,863$2,450,831▲ $36,968

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,506,910$3,632,638$5,139,548
Land$601,105-$601,105
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott GordyPresident
Bo BradfordBoard Member
Chunk NewmanBoard Member
Frank McraeBoard Member
Tim HuffBoard Member
Debbie SimmonsSecretary
Summer DealTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$29,370
Program Service Revenue
$1,687,660
Investment Income
$-21,881
Other Revenue
$268,689
All Other Contributions
$29,370
Change in Net Assets
$9,260
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,033,076
Other Expenses$921,502
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$771,699$178,523-$950,222
Depreciation Depletion$220,244--$220,244
All Other Expenses$120,255$30,548-$150,803
Occupancy$88,329--$88,329
Payroll Taxes$69,254$13,600-$82,854
Insurance-$65,871-$65,871
Other Expenses$56,807$51,063-$51,063
Interest-$37,464-$37,464
Fees for Services Other-$25,307-$25,307
Advertising-$1,889-$1,889
Total Functional Expenses$1,550,313$404,265$0$1,954,578
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
Obligations Under Financial Leases$252,380
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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 7A

Equity members have voting rights based on the of shares held.

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

Equity members have voting rights based on the of shares held.

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

The return will initially be reviewed by the treasurer then made available to the governing body prior to being filed.

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

Subject to board approval.

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

Subject to board approval.

Form 990, Page 6, Part VI, Line 19

Available upon request at hcc administrative offices

Filing and Contact Details

Filer

Filer Name
Highland Country Club
EIN
58-0286533
Phone
7068841727
Address
1001 COUNTRY CLUB DRIVE, LAGRANGE, GA 30240

Signing Officer

Name
Summer Deal
Title
Treasurer
Phone
7068841727
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Gordy
Formed
1922
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
7
Employees
67

Preparer

Firm
Venning
Address
15 N LAFAYETTE SQUARE, LAGRANGE, GA 30241
Preparer
Kenneth Edwards
Phone
7068844605
Supplemental Narrative

Additional Explanations

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

NONE

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has evaluated all uncertian tax positions for the years ended december 31, 2024 and 2023 and is not aware of any uncertian tax positions that require disclosure.

Schedule D, Page 4, Part XIII

Part x - fin 48 footnote fasb asc 740-010, income taxes, addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the club may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of teh club and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There are no unrecognized tax benefits identified or recorded as liabilities for the year ended december 31, 2024.

Raw XML Appendix359 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/BOYAmt0139313
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt074850
IRS990/AccountsReceivableGrp/BOYAmt0126590
IRS990/AccountsReceivableGrp/EOYAmt0250558
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0HIGHLAND COUNTY CLUB, INC. IS A GA NON-PROFIT CORPORATION FORMED FOR THE STATED PURPOSES OF THE PLEASURE AND RECREATION OF THE MEMBERS AND THEIR FRIENDS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01889
IRS990/AdvertisingGrp/TotalAmt01889
IRS990/AllOtherContributionsAmt029370
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt030548
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0120255
IRS990/AllOtherExpensesGrp/TotalAmt0150803
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0SUMMER DEAL
IRS990/BooksInCareOfDetail/PhoneNum07068841727
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01000 COUNTRY CLUB DRIVE
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt01000 COUNTRY CLUB DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0LAGRANGE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030240
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt013110
IRS990/CashNonInterestBearingGrp/EOYAmt037207
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt0307643
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt029370
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-21881
IRS990/CYOtherExpensesAmt0921502
IRS990/CYOtherRevenueAmt0268689
IRS990/CYProgramServiceRevenueAmt01687660
IRS990/CYRevenuesLessExpensesAmt09260
IRS990/CYSalariesCompEmpBnftPaidAmt01033076
IRS990/CYTotalExpensesAmt01954578
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01963838
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt07501
IRS990/DeferredRevenueGrp/EOYAmt0142126
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0220244
IRS990/DepreciationDepletionGrp/TotalAmt0220244
IRS990/Desc0RESTAURANT AND BAR SERVICES - OPEN 6 DAYS EACH WEEK FOR LUNCH AND DINNER TO SERVE MEMBERS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt067
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt025307
IRS990/FeesForServicesOtherGrp/TotalAmt025307
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0BO BRADFORD
IRS990/Form990PartVIISectionAGrp/PersonNm1SUMMER DEAL
IRS990/Form990PartVIISectionAGrp/PersonNm2SCOTT GORDY
IRS990/Form990PartVIISectionAGrp/PersonNm3TIM HUFF
IRS990/Form990PartVIISectionAGrp/PersonNm4FRANK MCRAE
IRS990/Form990PartVIISectionAGrp/PersonNm5CHUNK NEWMAN
IRS990/Form990PartVIISectionAGrp/PersonNm6DEBBIE SIMMONS
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/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01922
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-21881
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02293362
IRS990/GrossReceiptsForPublicUseAmt0217761
IRS990/GrossSalesOfInventoryAmt0576332
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt065871
IRS990/InsuranceGrp/TotalAmt065871
IRS990/InterestGrp/ManagementAndGeneralAmt037464
IRS990/InterestGrp/TotalAmt037464
IRS990/InventoriesForSaleOrUseGrp/BOYAmt037664
IRS990/InventoriesForSaleOrUseGrp/EOYAmt032789
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03632638
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02218002
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02108015
IRS990/LandBldgEquipCostOrOtherBssAmt05740653
IRS990/LegalDomicileStateCd0GA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt021881
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0HIGHLAND COUNTY CLUB, INC. IS A GA NON-PROFIT CORPORATION FORMED FOR THE STATED PURPOSES OF THE PLEASURE AND RECREATION OF THE MEMBERS AND THEIR FRIENDS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0883421
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0867930
IRS990/NetAssetsOrFundBalancesBOYAmt01104285
IRS990/NetAssetsOrFundBalancesEOYAmt01113545
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-21881
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-21881
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0206247
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0268689
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt062442
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01104285
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01113545
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt088329
IRS990/OccupancyGrp/TotalAmt088329
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc2GOLF CART LEASE
IRS990/OtherExpensesGrp/Desc3PROPERTY TAXES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt051063
IRS990/OtherExpensesGrp/ProgramServicesAmt0165940
IRS990/OtherExpensesGrp/ProgramServicesAmt157785
IRS990/OtherExpensesGrp/ProgramServicesAmt256807
IRS990/OtherExpensesGrp/TotalAmt0165940
IRS990/OtherExpensesGrp/TotalAmt157785
IRS990/OtherExpensesGrp/TotalAmt256807
IRS990/OtherExpensesGrp/TotalAmt351063
IRS990/OtherLiabilitiesGrp/BOYAmt0279343
IRS990/OtherLiabilitiesGrp/EOYAmt0252380
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0178523
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0771699
IRS990/OtherSalariesAndWagesGrp/TotalAmt0950222
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013600
IRS990/PayrollTaxesGrp/ProgramServicesAmt069254
IRS990/PayrollTaxesGrp/TotalAmt082854
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04300
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05258
IRS990/PrincipalOfficerNm0SCOTT GORDY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1GOLF INCOME-MEMBER
IRS990/ProgramServiceRevenueGrp/Desc2FOOD & BEVERAGE SVC CHARGE
IRS990/ProgramServiceRevenueGrp/Desc3GOLF INCOME-NONMEMBER
IRS990/ProgramServiceRevenueGrp/Desc4MINIMUM CHARGES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01141895
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1208116
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2121042
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt357754
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01141895
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1208116
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2121042
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt383823
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt457754
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt083823
IRS990/ProgSrvcAccomActy2Grp/Desc0GOLF COURSE AND TENNIS COURTS - OPEN 6 DAYS EACH WEEK FOR MEMBERS TO PLAY GOLF AND TENNIS AND PRTICIPATE IN TOURNAMENTS.
IRS990/ProgSrvcAccomActy3Grp/Desc0SWIMMING POOL - AVAILABLE FOR MEMBER USE ONLY
IRS990/ProgSrvcAccomActyOtherGrp/Desc0NONE
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt05083
IRS990/PYOtherExpensesAmt0959910
IRS990/PYOtherRevenueAmt0413310
IRS990/PYProgramServiceRevenueAmt01628674
IRS990/PYRevenuesLessExpensesAmt0-19472
IRS990/PYSalariesCompEmpBnftPaidAmt01106629
IRS990/PYTotalExpensesAmt02066539
IRS990/PYTotalRevenueAmt02047067
IRS990/ReconcilationRevenueExpnssAmt09260
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt014197
IRS990/SavingsAndTempCashInvstGrp/EOYAmt017004
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0601105
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0601105
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01506910
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03632638
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05139548
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0252380
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OBLIGATIONS UNDER FINANCIAL LEASES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS EVALUATED ALL UNCERTIAN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023 AND IS NOT AWARE OF ANY UNCERTIAN TAX POSITIONS THAT REQUIRE DISCLOSURE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PART X - FIN 48 FOOTNOTE FASB ASC 740-010, INCOME TAXES, ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE CLUB MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF TEH CLUB AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE ARE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEAR ENDED DECEMBER 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XIII
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02108015
IRS990ScheduleD/TotalLiabilityAmt0252380
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NONE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EQUITY MEMBERS HAVE VOTING RIGHTS BASED ON THE OF SHARES HELD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUITY MEMBERS HAVE VOTING RIGHTS BASED ON THE OF SHARES HELD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE RETURN WILL INITIALLY BE REVIEWED BY THE TREASURER THEN MADE AVAILABLE TO THE GOVERNING BODY PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SUBJECT TO BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SUBJECT TO BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AVAILABLE UPON REQUEST AT HCC ADMINISTRATIVE OFFICES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02413863
IRS990/TotalAssetsEOYAmt02450831
IRS990/TotalAssetsGrp/BOYAmt02413863
IRS990/TotalAssetsGrp/EOYAmt02450831
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt029370
IRS990/TotalEmployeeCnt067
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0404265
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01550313
IRS990/TotalFunctionalExpensesGrp/TotalAmt01954578
IRS990/TotalGrossUBIAmt0146265
IRS990/TotalLiabilitiesBOYAmt01309578
IRS990/TotalLiabilitiesEOYAmt01337286
IRS990/TotalLiabilitiesGrp/BOYAmt01309578
IRS990/TotalLiabilitiesGrp/EOYAmt01337286
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01104285
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01113545
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt075030
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt075030
IRS990/TotalProgramServiceRevenueAmt01687660
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01788203
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01963838
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0146265
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02413863
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02450831
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0HIGHLANDCOUNTRYCLUB.NET
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUMMER DEAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07068841727
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHLAND COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0580286533
ReturnHeader/Filer/PhoneNum07068841727
ReturnHeader/Filer/USAddress/AddressLine1Txt01001 COUNTRY CLUB DRIVE
ReturnHeader/Filer/USAddress/CityNm0LAGRANGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030240
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0932854873
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VENNING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015 N LAFAYETTE SQUARE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAGRANGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030241
ReturnHeader/PreparerPersonGrp/PhoneNum07068844605
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH EDWARDS
ReturnHeader/ReturnTs02025-11-17T14:41:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.