| OHAKOak Hill Country Club | Rochester, NY | $2.1M | $6.2M | $803K | $9.0M | $25.8M | 8.0% | 2023 |
| SOUTSouthampton Golf Club Inc | Southampton, NY | $1.9M | $2.2M | $356K | $4.5M | $7.7M | 24.5% | 2023 |
| WESTWestchester Country Club Inc | Rye, NY | $1.8M | $17.7M | $5.5M | $25.1M | $47.1M | 3.8% | 2023 |
| WFINWinged Foot Golf Club Inc | Mamaroneck, NY | $1.3M | $8.5M | $0 | $9.8M | $25.2M | 5.3% | 2023 |
| GBARGardiners Bay Country Club Inc | Shelter Is Ht, NY | $1.1M | $1.3M | $252K | $2.7M | $6.5M | 16.9% | 2023 |
| RCICRichmond County Country Club | Staten Island, NY | $1.1M | $1.8M | $329K | $3.2M | $7.4M | 14.5% | 2023 |
| SHWLSleepy Hollow Country Club Westchester | Scarborough, NY | $1.1M | $8.6M | $803K | $10.5M | $23.5M | 4.6% | 2024 |
| SCARScarsdale Golf Club Inc | Hartsdale, NY | $1.0M | $5.1M | $734K | $6.9M | $14.0M | 7.5% | 2023 |
| PURCGolf Club Of Purchase Inc | Purchase, NY | $979K | $2.3M | $337K | $3.6M | $6.9M | 14.3% | 2023 |
| FMREFresh Meadow Country Club Inc | Lake Success, NY | $945K | $5.4M | $624K | $7.0M | $16.4M | 5.8% | 2023 |
| QRUAQuaker Ridge Golf Club Inc | Scarsdale, NY | $932K | $5.3M | $617K | $6.9M | $16.5M | 5.7% | 2023 |
| HNUDHudson National Golf Club Inc | Croton Hdsn, NY | $892K | $3.9M | $617K | $5.4M | $12.1M | 7.3% | 2023 |
| MONRMonroe Golf Club Inc | Pittsford, NY | $847K | $3.4M | $393K | $4.6M | $8.2M | 10.4% | 2023 |
| GHLEGlen Head Country Club Inc | Glen Head, NY | $843K | $4.9M | $599K | $6.4M | $12.3M | 6.9% | 2023 |
| OWLDOld Westbury Golf & Country Club Inc | Old Westbury, NY | $837K | $7.7M | $904K | $9.4M | $19.6M | 4.3% | 2023 |
| BBRABrae Burn Country Club Inc | Purchase, NY | $823K | $4.6M | $576K | $6.0M | $13.4M | 6.1% | 2023 |
| SHHIShinnecock Hills Golf Club | Southampton, NY | $804K | $3.7M | $468K | $5.0M | $9.8M | 8.2% | 2023 |
| NAATNational Golf Links Of America | Southampton, NY | $800K | $4.5M | $451K | $5.7M | $13.8M | 5.8% | 2023 |
| WESTWesthampton Country Club Inc | W Hampton Bch, NY | $792K | $4.1M | $531K | $5.4M | $11.0M | 7.2% | 2023 |
| OOLDOld Oaks Country Club Inc | Purchase, NY | $776K | $4.7M | $771K | $6.3M | $14.7M | 5.3% | 2023 |
| NOYANoyac Golf Club Inc | Sag Harbor, NY | $750K | $3.4M | $417K | $4.6M | $12.9M | 5.8% | 2023 |
| ATLAAtlantic Golf Club Inc | Bridgehampton, NY | $744K | $4.2M | $551K | $5.5M | $15.1M | 4.9% | 2023 |
| CSOLCold Spring Country Club Inc | Huntington, NY | $717K | $3.2M | $390K | $4.3M | $8.6M | 8.3% | 2023 |
| METRMetropolis Country Club Inc | White Plains, NY | $707K | $3.8M | $858K | $5.3M | $10.2M | 6.9% | 2023 |
| WYKAWykagyl Country Club Inc | New Rochelle, NY | $703K | $4.6M | $654K | $6.0M | $14.1M | 5.0% | 2023 |
| MBEAMeadow Brook Golf Club Inc | Jericho, NY | $685K | $2.6M | $318K | $3.6M | $7.8M | 8.7% | 2023 |
| GCARGarden City Golf Club | Garden City, NY | $681K | $2.8M | $277K | $3.7M | $7.7M | 8.9% | 2023 |
| BBONBonnie Briar Country Club Inc | Larchmont, NY | $678K | $4.0M | $594K | $5.3M | $14.1M | 4.8% | 2023 |
| CENTCentury Country Club | Purchase, NY | $675K | $5.2M | $538K | $6.4M | $15.4M | 4.4% | 2023 |
| SIWASiwanoy Country Club | Bronxville, NY | $673K | $5.0M | $760K | $6.4M | $14.3M | 4.7% | 2023 |
| NASSNassau Country Club | Glen Cove, NY | $666K | $3.8M | $452K | $4.9M | $10.1M | 6.6% | 2023 |
| SFOUSouth Fork Country Club Inc | Amagansett, NY | $614K | $2.1M | $329K | $3.1M | $10.6M | 5.8% | 2023 |
| SPANSands Point Golf Club Inc | Sands Point, NY | $609K | $2.5M | $281K | $3.4M | $7.0M | 8.6% | 2023 |
| HUNTHuntington Country Club | Huntington, NY | $600K | $3.3M | $356K | $4.3M | $9.3M | 6.4% | 2023 |
| AIRDArdsley Country Club Incorporated | Ardsley On Hudson, NY | $591K | $3.5M | $359K | $4.5M | $10.1M | 5.9% | 2023 |
| PLANPlandome Country Club Inc | Plandome, NY | $589K | $4.3M | $450K | $5.3M | $10.1M | 5.8% | 2023 |
| NHPWNorth Hempstead Country Club Port Washington Boulevard | Pt Washington, NY | $585K | $4.6M | $597K | $5.8M | $12.2M | 4.8% | 2023 |
| SUNNSunningdale Country Club Inc | Scarsdale, NY | $555K | $3.8M | $459K | $4.8M | $13.3M | 4.2% | 2023 |
| BROOBrookville Country Club Inc | Glen Head, NY | $539K | $3.3M | $404K | $4.3M | $8.6M | 6.3% | 2023 |
| HEMPHempstead Golf Club Inc | Hempstead, NY | $538K | $4.1M | $519K | $5.1M | $9.2M | 5.8% | 2023 |
| SHOUSouthward Ho Country Club Inc | Bay Shore, NY | $533K | $5.0M | $628K | $6.2M | $12.5M | 4.3% | 2023 |
| NFORNorth Fork Country Club | Cutchogue, NY | $528K | $2.1M | $289K | $2.9M | $7.8M | 6.7% | 2023 |
| GCARGarden City Country Club Inc | Garden City, NY | $518K | $3.7M | $730K | $5.0M | $10.6M | 4.9% | 2023 |
| PELHPelham Country Club | Pelham, NY | $516K | $4.8M | $609K | $6.0M | $12.1M | 4.3% | 2023 |
| NISSNissequogue Golf Club Inc | Saint James, NY | $512K | $2.5M | $256K | $3.2M | $7.1M | 7.2% | 2023 |
| NHORNorth Hills Country Club Inc | Manhasset, NY | $502K | $4.3M | $536K | $5.3M | $12.3M | 4.1% | 2023 |
| WCACWaccabuc Country Club Company | Waccabuc, NY | $476K | $3.1M | $384K | $3.9M | $10.1M | 4.7% | 2023 |
| MKOUMount Kisco Country Club Inc | Mount Kisco, NY | $455K | $3.0M | $348K | $3.9M | $8.5M | 5.4% | 2023 |
| LEEWLeewood Golf Club Inc | Eastchester, NY | $436K | $3.2M | $427K | $4.0M | $8.9M | 4.9% | 2023 |
| PHINPine Hollow Country Club Inc | E Norwich, NY | $402K | $2.2M | $305K | $2.9M | $2.6M | 15.2% | 2020 |
| ROCKRockland Country Club | Sparkill, NY | $371K | $3.1M | $441K | $4.0M | $8.3M | 4.5% | 2023 |
| INWOInwood Country Club | Inwood, NY | $366K | $2.5M | $374K | $3.2M | $7.8M | 4.7% | 2023 |
| SATSSt Andrews Golf Club | Hastings On Hudson, NY | $338K | $3.4M | $461K | $4.1M | $7.6M | 4.5% | 2023 |
| FENWFenway Golf Club Inc | White Plains, NY | $318K | $1.2M | $167K | $1.7M | $12.3M | 2.6% | 2023 |
| PBARPark Country Club Of Buffalo Inc | Williamsville, NY | $314K | $813K | $101K | $1.2M | $5.6M | 5.6% | 2024 |
| WHHEWheatley Hills Golf Club Inc | E Williston, NY | $268K | $2.8M | $400K | $3.5M | $7.4M | 3.6% | 2023 |
| NFIANiagara Falls Country Club | Lewiston, NY | $259K | $2.2M | $291K | $2.8M | $4.4M | 5.8% | 2023 |
| ONONOnondaga Golf And Country Club | Fayetteville, NY | $212K | $1.8M | $226K | $2.2M | $5.4M | 3.9% | 2023 |
| GFLEGlens Falls Country Club Inc | Queensbury, NY | $188K | $2.1M | $270K | $2.5M | $5.0M | 3.8% | 2023 |
| OPRCOrchard Park Country Club Inc | Orchard Park, NY | $167K | $2.5M | $0 | $2.6M | $5.7M | 3.0% | 2023 |
| CORNCorning Country Club Inc | Corning, NY | $166K | $999K | $174K | $1.3M | $2.8M | 6.0% | 2024 |
| IRONIrondequoit Country Club Inc | Rochester, NY | $152K | $2.4M | $254K | $2.8M | $6.0M | 2.5% | 2024 |
| CBRACrag Burn Golf Club Inc | East Aurora, NY | $149K | $1.3M | $185K | $1.6M | $7.4M | 2.0% | 2023 |
| PENFPenfield Country Club Inc | Penfield, NY | $147K | $1.9M | $220K | $2.3M | $4.4M | 3.4% | 2023 |
| SKANSkaneateles Country Club Inc | Skaneateles, NY | $146K | $2.7M | $380K | $3.2M | $7.0M | 2.1% | 2023 |
| SHELShelridge Country Club Inc | Medina, NY | $144K | $261K | $54K | $459K | $892K | 16.1% | 2023 |
| MIDVMidvale Golf And Country Club Inc | Penfield, NY | $128K | $1.7M | $217K | $2.0M | $4.6M | 2.8% | 2023 |
| ITHACountry Club Of Ithaca | Ithaca, NY | $121K | $192K | $41K | $354K | $909K | 13.3% | 2020 |
| TOWNTown & Country Club | Lockport, NY | $111K | $1.2M | $169K | $1.4M | $2.9M | 3.9% | 2023 |
| LANCLancaster Country Club Inc | Lancaster, NY | $94K | $1.2M | $174K | $1.5M | $3.3M | 2.8% | 2023 |
| SHAWShawangunk Country Club Inc | Ellenville, NY | $42K | $9K | $6K | $57K | $137K | 30.7% | 2018 |
| TUSCTuscarora Golf Club Inc | Camillus, NY | $19K | $590K | $78K | $688K | $1.8M | 1.0% | 2023 |
| BLROBrook Lea Country Club Inc | Rochester, NY | $0 | $1.6M | $181K | $1.8M | $3.6M | 0.0% | 2024 |
| MBOOMoon Brook Country Club Inc | Jamestown, NY | $0 | $862K | $128K | $990K | $1.8M | 0.0% | 2023 |
| SRHAShaker Ridge Country Club Inc | Loudonville, NY | $0 | $882K | $102K | $983K | $2.3M | 0.0% | 2023 |
| NFIANiagara Frontier Country Club Inc | Youngstown, NY | $0 | $791K | $0 | $791K | $1.7M | 0.0% | 2023 |
| COLUColumbia Golf & Country Club Inc | Claverack, NY | $0 | $763K | $110K | $873K | $1.9M | 0.0% | 2023 |
| QHUAQuaker Hill Country Club Inc | Pawling, NY | $0 | $557K | $56K | $613K | $1.6M | 0.0% | 2023 |
| WVARWarwick Valley Country Club Inc | Warwick, NY | $0 | $427K | $34K | $461K | $1.2M | 0.0% | 2023 |
| SEAWSeawane Golf & Country Club Inc | Hewlett, NY | $0 | $0 | $65K | $65K | $724K | 0.0% | 2021 |
| WWILWillow Wood Country Club Inc | Lincolndale, NY | $0 | $65K | $7K | $72K | $314K | 0.0% | 2023 |
| BTAYBay Terrace Country Club Inc | Bayside, NY | $0 | $0 | $0 | $0 | $0 | — | 2023 |
| KVEEKeene Valley Country Club Inc | Lake Placid, NY | $0 | $43K | $4K | $47K | $201K | 0.0% | 2023 |
| PJORPort Jervis Country Club Inc | Port Jervis, NY | $0 | $0 | $0 | $0 | $0 | — | 2013 |
| CSLIClifton Springs Country Club Inc | Clifton Springs, NY | $0 | $275K | $35K | $310K | $765K | 0.0% | 2018 |
| WRILWillow Ridge Country Club | Scarsdale, NY | $0 | $0 | $0 | $0 | $108K | 0.0% | 2023 |
| SGTSSt Georges Golf & Country Club Inc | Setauket, NY | $0 | $2.8M | $377K | $3.1M | $7.1M | 0.0% | 2023 |
| CAZECazenovia Country Club Inc | Cazenovia, NY | $0 | $450K | $103K | $553K | $1.1M | 0.0% | 2023 |
| LSYALake Shore Yacht & Country Club Inc | Cicero, NY | $0 | $907K | $144K | $1.1M | $2.2M | 0.0% | 2017 |
| SIDNSidney Golf And Country Club Inc | Sidney, NY | $0 | $109K | $17K | $126K | $284K | 0.0% | 2023 |
| CORTCortland Country Club Inc | Cortland, NY | $0 | $489K | $76K | $565K | $1.5M | 0.0% | 2023 |
| TNYRCountry Club Of Troy N Y Inc | Troy, NY | $0 | $1.7M | $200K | $1.9M | $3.5M | 0.0% | 2023 |
| TRNYTeugega Country Club Of Rome N Y | Rome, NY | $0 | $955K | $112K | $1.1M | $2.4M | 0.0% | 2023 |
| MAHOMahopac Golf Club | Mahopac, NY | $0 | $1.3M | $122K | $1.4M | $2.8M | 0.0% | 2023 |
| YAHNYahnundasis Golf Club | New Hartford, NY | $0 | $1.4M | $202K | $1.6M | $3.3M | 0.0% | 2023 |
| MOHAMohawk Golf Club | Schenectady, NY | $0 | $1.3M | $166K | $1.5M | $3.0M | 0.0% | 2018 |
| SADASadaquada Golf Club | Whitesboro, NY | $0 | $378K | $0 | $378K | $513K | 0.0% | 2023 |
| CANACanandaigua Country Club Inc | Canandaigua, NY | $0 | $514K | $60K | $573K | $1.7M | 0.0% | 2023 |
| BARTBartlett Country Club Inc | Olean, NY | $0 | $763K | $98K | $861K | $1.7M | 0.0% | 2023 |
| SPRISpringville Country Club Inc | Springville, NY | $0 | $800K | $114K | $914K | $2.4M | 0.0% | 2023 |
| STAFStafford Country Club Inc | Stafford, NY | $0 | $770K | $131K | $901K | $2.4M | 0.0% | 2023 |
| ELMIElmira Country Club Inc | Elmira, NY | $0 | $1.0M | $146K | $1.2M | $2.4M | 0.0% | 2023 |
| EAASEast Aurora Country Club | East Aurora, NY | $0 | $1.3M | $193K | $1.5M | $3.3M | 0.0% | 2023 |
| BELLBellevue Country Club Inc | Syracuse, NY | $0 | $1.0M | $91K | $1.1M | $3.2M | 0.0% | 2023 |
| TOWETowers Country Club Inc | New York, NY | $0 | $1.7M | $79K | $1.8M | $3.4M | 0.0% | 2024 |
| ENGIEngineers Country Club Inc | Roslyn, NY | $0 | $0 | $0 | $0 | $6K | 0.0% | 2021 |
| WHESWestchester Hills Golf Club | White Plains, NY | $0 | $415K | $54K | $469K | $7.5M | 0.0% | 2023 |
| ROCHCountry Club Of Rochester | Rochester, NY | $0 | $4.8M | $381K | $5.2M | $10.7M | 0.0% | 2023 |
| IHSLIsland Hills Golf Club | Bayshore, NY | $0 | $957K | $173K | $1.1M | $3.2M | 0.0% | 2015 |
| MADIMadison Golf Club Inc | Oneida, NY | $0 | $251K | $38K | $290K | $643K | 0.0% | 2022 |
| CAZECazenovia Golf Club Inc | Cazenovia, NY | $0 | $238K | $33K | $271K | $622K | 0.0% | 2023 |
| AITTAttica Golf Club Incorporated | Attica, NY | $0 | $47K | $9K | $55K | $201K | 0.0% | 2018 |
| BUFFCountry Club Of Buffalo | Williamsville, NY | $0 | $2.2M | $254K | $2.4M | $7.4M | 0.0% | 2023 |
| WILTWiltwyck Golf Club Inc | Kingston, NY | $0 | $172K | $19K | $191K | $1.2M | 0.0% | 2018 |
| KNOLKnollwood Country Club | Elmsford, NY | $0 | $0 | $0 | $0 | $0 | — | 2021 |
| HFOOHoosick Falls Country Club | Hoosick Falls, NY | $0 | $33K | $14K | $47K | $213K | 0.0% | 2019 |
| OSWEOswego Country Club | Oswego, NY | $0 | $363K | $47K | $410K | $1.2M | 0.0% | 2023 |
| COOPCooperstown Country Club | Cooperstown, NY | $0 | $402K | $47K | $450K | $853K | 0.0% | 2023 |
| BINGBinghamton Country Club | Endwell, NY | $0 | $1.7M | $258K | $2.0M | $3.4M | 0.0% | 2024 |
| ELMWElmwood Country Club Inc | White Plains, NY | $0 | $0 | $0 | $0 | $9K | 0.0% | 2020 |
| WANAWanakah Country Club | Hamburg, NY | $0 | $2.4M | $322K | $2.7M | $5.5M | 0.0% | 2023 |
| BCBCB&C Golf Club Inc | East Hampton, NY | $0 | $0 | $0 | $0 | $4.3M | 0.0% | 2023 |
| OSIROsiris Country Club Inc | Walden, NY | $0 | $0 | $0 | $0 | -$22K | 0.0% | 2022 |
| SBHOSodus Bay Heights Golf Club Inc | Sodus Point, NY | $0 | $262K | $20K | $281K | $728K | 0.0% | 2016 |
| TVRATransit Valley Country Club Inc | East Amherst, NY | $0 | $2.8M | $335K | $3.1M | $6.6M | 0.0% | 2023 |
| OWASOwasco Country Club Inc | Auburn, NY | $0 | $0 | $0 | $0 | $0 | — | 2016 |
| SDOUSouthern Dutchess Country Club | Beacon, NY | $0 | $237K | $23K | $260K | $1.3M | 0.0% | 2023 |
| GOUVGouverneur Country Club Inc | Gouverneur, NY | $0 | $19K | $4K | $24K | $151K | 0.0% | 2023 |
| LHOCLocust Hill Country Club Inc | Pittsford, NY | $0 | $1.8M | $216K | $2.0M | $3.6M | 0.0% | 2023 |