TY 2024 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) CASEY CARVER......................................................................
DIRECTOR

1.00
.................

(2) JARROD COCHRAN......................................................................
DIRECTOR

1.00
.................

(3) TOM GRIESHABER......................................................................
DIRECTOR

1.00
.................

(4) TAYLOR KUHN......................................................................
VICE PRESIDE

1.00
.................

(5) CALLIE MARKS......................................................................
SECRETARY

1.00
.................

(6) AARON PHILPOT......................................................................
PRESIDENT

1.00
.................

(7) AMANDA PURDOM......................................................................
DIRECTOR

1.00
.................

(8) LUKE SIMS......................................................................
TREASURER

1.00
.................

(9) BOBBY SLOAN......................................................................
DIRECTOR

1.00
.................

(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

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

	(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

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

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
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 instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

MANHATTAN COUNTRY CLUB INC

Employer identification number

48-0319640

Return Reference	Explanation
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.
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

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

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: PROVIDE GOLF, DINING, SWIMMING AND OTHER ENTERTAINMENT FOR MEMBERSHIP.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	18
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	18
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	95
6	Total number of volunteers (estimate if necessary) .............	6	30
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	313,128
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	1,442,412	1,617,317
9	Program service revenue (Part VIII, line 2g) .........	706,767	511,707
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	-6,049	-7,890
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	260,546	456,284
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	2,403,676	2,577,418
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	1,087,130	1,131,614
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,558,927	1,554,042
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	2,646,057	2,685,656
19	Revenue less expenses. Subtract line 18 from line 12.......	-242,381	-108,238
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	4,715,772	4,564,501
21	Total liabilities (Part X, line 26).............	4,656,432	4,609,780
22	Net assets or fund balances. Subtract line 21 from line 20.....	59,340	-45,279

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	PROVIDE GOLF, DINING, SWIMMING AND OTHER ENTERTAINMENT FOR MEMBERSHIP OF 423.

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 expenses

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

(A) Name and business address	(B) Description of services	(C) Compensation





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

1a	Federated campaigns..		1a
b	Membership dues..		1b	1,602,979
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	14,338

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

h Total. Add lines 1a-1f.......		1,617,317

		Business Code
2a	GOLF TOURNAMENTS & GUEST FEES	713910	142,488		142,488
b	BANQUETS & ROOM RENTAL	713910	142,042		142,042
c	GOLF SHOP		139,571	139,571
d	CART INCOME		58,508	58,508
e	DRIVING RANGE		14,200	14,200
f	All other program service revenue.		14,898	7,750	7,148
g	Total. Add lines 2a–2f .....		511,707

3 Investment income (including dividends, interest, and othersimilar amounts) ......			228		228
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a	21,222
b	Less: rental expenses	6b
c	Rental income or (loss)	6c	21,222
d	Net rental income or (loss).......			21,222
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a		10,821
b	Less: cost or other basis and sales expenses	7b		18,939
c	Gain or (loss)	7c		-8,118
d	Net gain or (loss).........			-8,118	-8,118
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	785,665
b	Less: cost of goods sold ..		10b	350,603
c	Net income or (loss) from sales of inventory..			435,062	435,062

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			2,577,418	646,973	313,128

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........	991,487
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	36,262
10	Payroll taxes ...........	103,865
11	Fees for services (non-employees):
a	Management ......	105,001
b	Legal .........	363
c	Accounting ...........	11,447
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 ....	19,067
13	Office expenses .......	24,330
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	363,320
17	Travel ............	10,327
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	4,009
20	Interest ...........	104,565
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	201,338
23	Insurance ...	55,721
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	MERCHANDISE	123,691
b	CART RENTAL	63,832
c	LINEN AND LAUNDRY	47,772
d	CREDIT CARD FEES	41,928
e	All other expenses	377,331
25	Total functional expenses. Add lines 1 through 24e	2,685,656	0	0	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 ........			53,297	1	120,089
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			352,830	4	295,985
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 ............			125,273	8	52,902
9	Prepaid expenses and deferred charges ......			6,982	9	6,200
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	10,028,279
b	Less: accumulated depreciation	10b	5,938,954	4,172,651	10c	4,089,325
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 ...............			2,542	14
15	Other assets. See Part IV, line 11 ...........			2,197	15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			4,715,772	16	4,564,501

17	Accounts payable and accrued expenses .....	545,409	17	522,818
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 ..		23
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	4,111,023	25	4,086,962
26	Total liabilities. Add lines 17 through 25..	4,656,432	26	4,609,780

	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 .....	37,700	29	38,300
30	Paid-in or capital surplus, or land, building or equipment fund ...	83,250	30	86,250
31	Retained earnings, endowment, accumulated income, or other funds	-61,610	31	-169,829
32	Total net assets or fund balances ...........	59,340	32	-45,279
33	Total liabilities and net assets/fund balances ........	4,715,772	33	4,564,501

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 .....	368,050		368,050
b	Buildings ....
c	Leasehold improvements
d	Equipment ....
e	Other .....	9,660,229	5,938,954	3,721,275
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				4,089,325

(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.)

(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.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
LEASES, NOTES & MORTGAGE PAYABLE	4,086,962








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	4,086,962
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