TY 2023 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) JEREMY GRUBE......................................................................
PRESIDENT

2.00
.................

(2) ALEC LAZUR......................................................................
VICE PRESIDENT

2.00
.................

(3) JON RENTZ......................................................................
TREASURER

2.00
.................

(4) KRIS THORFINNSON......................................................................
DIRECTOR

2.00
.................

(5) CHRIS LIPSH......................................................................
DIRECTOR

2.00
.................

(6) JOEL NESS......................................................................
DIRECTOR

2.00
.................

(7) ERIN GREENBERG......................................................................
DIRECTOR

2.00
.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

ENDRES CONSTRUCTION

1509 DYKE AVE
GRAND FORKS,ND58203

MAINTENANCE SHOP CONSTRUCTION AND MISCEL

423,286

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 1

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
ACCRUED EXPENSES	103,008
DEFERRED INCOME - EXT CORP MEMBER	209,987
DUE TO GFCC LLC	45,503
DEFERRED INCOME - LIFETIME MEMBERSHIP	13,333
GIFT CERTIFICATE	55,895
DEFERRED INCOME - OTHER	64,913



Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	492,639
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

Return Reference	Explanation
SCHEDULE D, PART VI, LINE 1	STATEMENT REGARDING DEFERRAL OF GAIN ON INVOLUNTARY CONVERSION TAXPAYER NAME: GRAND FORKS COUNTRY CLUB TAXPAYER ID NO.: 45-0140055 TAX YEAR END: DECEMBER 31, 2023 ELECTION UNDER IRC SEC. 1033 (A)(2)(A) NOT TO RECOGNIZE GAIN FROM COMPULSORY OR INVOLUNTARY CONVERSION TAXPAYER HEREBY ELECTS IN ACCORDANCE WITH IRC SEC. 1033 (A)(2)(A) AND REG. 1.1033 (A)-2 NOT TO RECOGNIZE A REALIZED GAIN IN THE AMOUNT OF $1,103,328 FROM THE INVOLUNTARY CONVERSION OF THE FOLLOWING PROPERTY: MAINTENANCE SHED AND MAINENANCE EQUIPMENT, GRAND FORKS, NORTH DAKOTA. THE INVOLUNTARY CONVERSION OCCURRED ON MARCH 28, 2022. THE TAXPAYER HAS REPLACED THE CONVERTED PROPERTY WITH PROPERTY THAT IS SIMILAR OR RELATED IN SERVICE OR USE WITHIN THE REPLACEMENT PERIOD.

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

GRAND FORKS COUNTRY CLUB

Employer identification number

45-0140055

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION HAS MEMBERS/STOCKHOLDERS WHO PAY MEMBERSHIP DUES AND PURCHASE STOCK
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS/STOCKHOLDERS ELECT THE BOARD OF DIRECTORS
FORM 990, PART VI, SECTION A, LINE 7B	MAJOR DECISIONS MAY REQUIRE APPROVAL FROM A MAJORITY OF MEMBERS/STOCKHOLDERS
FORM 990, PART VI, SECTION A, LINE 8B	THE ORGANIZATION DID NOT DOCUMENT ALL MEETINGS HELD OR WRITTEN ACTIONS TAKEN BY EACH COMMITTEE.
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 IS NOT TYPICALLY REVIEWED BY THE GOVERNING BODY.
FORM 990, PART VI, SECTION C, LINE 18	FORM 1023 WAS DESTROYED IN THE FLOOD OF 1997. FORM 990 IS AVAILABLE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS WERE DESTROYED IN THE FLOOD OF 1997. FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 24E	CHEMICALS: PROGRAM SERVICE EXPENSES 53,594. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,594. CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 37,107. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,107. DUES/LICENSES/SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 33,527. MANAGEMENT AND GENERAL EXPENSES 525. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,052. GAS, OIL, HEAT: PROGRAM SERVICE EXPENSES 33,018. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,018. UNIFORMS & LAUNDRY: PROGRAM SERVICE EXPENSES 6,582. MANAGEMENT AND GENERAL EXPENSES 24,947. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,529. COMPUTER SERVICE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 22,116. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,116. MEMBER GUEST EXPENSES: PROGRAM SERVICE EXPENSES 19,366. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,366. PROPERTY TAXES: PROGRAM SERVICE EXPENSES 11,966. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,966. DRIVING RANGE/SIMULATOR EXPENSE: PROGRAM SERVICE EXPENSES 10,139. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,139. FERTILIZER: PROGRAM SERVICE EXPENSES 9,215. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,215. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,774. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,774. POSTAGE: PROGRAM SERVICE EXPENSES 1,511. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,511. MUSIC & DECORATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,033. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,033.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO PROVIDE A GOLF COURSE, SWIMMING POOL, DINING AND ENTERTAINING FACILITY FOR MEMBERS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	7
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	7
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	100
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	143,163
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	12,761

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	1,760,896	1,925,981
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	10,060	1,841
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	573,463	468,824
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	2,344,419	2,396,646
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	999,537	1,014,537
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,325,013	1,148,930
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	2,324,550	2,163,467
19	Revenue less expenses. Subtract line 18 from line 12.......	19,869	233,179
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	2,284,694	1,821,422
21	Total liabilities (Part X, line 26).............	1,879,940	1,183,489
22	Net assets or fund balances. Subtract line 21 from line 20.....	404,754	637,933

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 1,888,140 including grants of $ ) (Revenue $ 2,658,145 )
	PROVIDED GOLF-PRO-SWIM-CART AND OTHER RECREATION FOR MEMBERS.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses1,888,140

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	0	0	0

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	MEMBERSHIP DUES, GREEN	713910	1,925,981	1,809,108	116,873
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		1,925,981

3 Investment income (including dividends, interest, and othersimilar amounts) ......			1,841		1,841
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	763,666
b	Less: cost of goods sold ..		10b	419,169
c	Net income or (loss) from sales of inventory..			344,497	326,928	17,569

Business Code
11a	MISC INCOME		713910	124,327	117,447	6,880
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			124,327
12	Total revenue. See instructions.....			2,396,646	2,253,483	143,163	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	917,269	917,269
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	12,441	12,441
10	Payroll taxes ...........	84,827	84,827
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	68,045	34,445	33,600
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....	2,931	2,931
13	Office expenses .......
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	80,519	10,312	70,207
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	4,721	4,721
20	Interest ...........	19,878	19,878
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	134,327	134,327
23	Insurance ...	33,344	33,344
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	REPAIRS AND MAINTENANCE	215,382	175,140	40,242
b	MISCELLANEOUS	148,489	127,973	20,516
c	SUPPLIES	113,910	90,650	23,260
d	EQUIPMENT RENTAL	60,964	60,964	0
e	All other expenses	266,420	178,918	87,502
25	Total functional expenses. Add lines 1 through 24e	2,163,467	1,888,140	275,327	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			28,862	1	2,999
2	Savings and temporary cash investments .........			302,814	2	287,173
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			311,715	4	352,966
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			88,933	8	104,601
9	Prepaid expenses and deferred charges ......			45,746	9	48,065
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	4,087,987
b	Less: accumulated depreciation	10b	3,125,289	1,443,704	10c	962,698
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			62,920	15	62,920
16	Total assets. Add lines 1 through 15 (must equal line 33)...			2,284,694	16	1,821,422

17	Accounts payable and accrued expenses .....	526,131	17	94,752
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	895,636	23	596,098
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	458,173	25	492,639
26	Total liabilities. Add lines 17 through 25..	1,879,940	26	1,183,489

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	668,286	29	668,286
30	Paid-in or capital surplus, or land, building or equipment fund ...	0	30	0
31	Retained earnings, endowment, accumulated income, or other funds	-263,532	31	-30,353
32	Total net assets or fund balances ...........	404,754	32	637,933
33	Total liabilities and net assets/fund balances ........	2,284,694	33	1,821,422

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....	76,764		76,764
b	Buildings ....	1,788,267	1,643,918	144,349
c	Leasehold improvements
d	Equipment ....	618,097	319,178	298,919
e	Other .....	1,604,859	1,162,193	442,666
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				962,698

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)