2023-11-15T15:43:49+00:00 2022-12-31 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2022-01-01 581831848 The Golf Club of Tennessee GOLF 6159522025 1000 Golf Club Drive Kingston Springs TN 37082 David B Ingram President 2023-11-15 true David Ingram 999009999 true DIANE KIRMACI P01578407 4155761100 2022 2023-04-26 12:10:37Z David B Ingram 1000 Golf Club Drive Kingston Springs TN 37082 10558851 false X WWW.THEGOLFCLUBOFTN.COM X 1988 TN The Golf Club of Tennessee was established for members to enjoy golf as it should be played. 15 15 140 15 568019 357007 0 7143497 7949411 10441 120423 1025490 1301514 8179428 9371348 0 193164 221830 3643436 3964012 0 0 4564830 4795047 8401430 8980889 -222002 390459 25072540 24338527 12296517 11264545 12776023 13073982 The Golf Club of Tennessee was established in order to provide dedicated golfers with an excellent course, quality facilities staffed to provide superior service and operated to enable its members to enjoy golf as it should be played; without tee times, delays or distractions with the availability of quality caddies, in an exceptionally maintained environment of seclusion and exclusivity, amongst members that appreciate and benefit from the traditions and heritage of the game of golf. false false Operational costs related to the function of this private golf club. 0 false false false false false false false false true false false false false true false false false false false false false false false false false false false true false false false true false false false false false false false true false false true 18 0 true 140 true true true false false false false 731599 1209501 false false false X 15 15 true false false false true true true true true false false false false false false false false false TN X David Hensley 6159522025 1000 Golf Club Drive Kingston Springs TN 37082 David B Ingram President 1.0 1.0 X X 0 0 0 Greg Daily Treasurer 1.0 X X 0 0 0 Jay Turner Secretary 1.0 X X 0 0 0 Bob Jackson Director 1.0 X 0 0 0 Brent Songstad Director 1.0 X 0 0 0 Daniel G Crockett Director 1.0 X 0 0 0 Fleming Wilt Green Chairman 1.0 X 0 0 0 James Beckner Director 1.0 X 0 0 0 Mac Crawford Director 1.0 X 0 0 0 Nick Zeppos Director 1.0 X 0 0 0 Richard Pinson Director 1.0 X 0 0 0 Rick Carlton Director 1.0 X 0 0 0 Ron Samuels Director 1.0 X 0 0 0 Sarah Ingram Director 1.0 X 0 0 0 Stuart Smith Director 1.0 X 0 0 0 Brian Lackey Director of Instruction 40.0 X 216687 0 24351 David G Hardwick General Manager, (Thru 08/01/2022) 40.0 1.0 X 298053 0 13039 DAVID HENSLEY General Manager, (Begin date 08/01/2022) 40.0 1.0 X 136154 0 7198 Jeffery S Huber Superintendent 40.0 X 225297 0 25164 Roy Pfund Executive Chef 40.0 X 160988 0 12085 1037179 0 81837 8 false true false INGRAM ENTERTAINMENT 2 INGRAM BLVD LA VERGNE TN 37086 ACCOUNTING, LEGAL, IT, AND HR SERVICES 203446 1 0 Membership Dues 900099 4949105 4949105 Golf Operations 900099 1483768 1018858 464910 Non Equity Member Fees 900099 731599 731599 Schools and CIM Dues Amortization 900099 519699 519699 Clubhouse Services 900099 200240 200240 65000 65000 0 0 7949411 20332 17314 3018 557732 557732 0 557732 557732 157482 57391 0 100091 100091 100091 1873894 1130112 743782 743782 0 0 0 0 0 9371348 7501815 568019 1301514 221830 3369538 286634 307840 5375 21525 299433 7710 719680 59046 364492 15872 37061 1981338 172390 TOURNAMENTS EXPENSE 93439 CHEMICALS 272190 REPAIRS & MAINTENANCE 243936 AWARDS & GIFTS 102031 399529 8980889 -15792 33438 773540 784285 0 0 0 0 496486 376837 263312 398825 83866 96453 49529072 26884536 23466975 22644536 0 0 4153 4153 25072540 24338527 208862 565658 6824269 7562540 0 0 5263386 3136347 0 0 12296517 11264545 X 12776023 13073982 12776023 13073982 25072540 24338527 X 390459 -92500 X true X false true false 6822241 6822241 19744556 9303613 10440943 15535630 11994495 3541135 6586059 5148484 1437575 840586 437944 402642 22644536 0 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Club is exempt from federal income tax under Section 501(c)(7) of the Internal Revenue Code; accordingly, no provision for income taxes has been included in the accompanying financial statements. The Club accounts for the effect of any uncertain tax positions based on a more likely than not threshold to the recognition of the tax positions being sustained based on the technical merits of the position under examination by the applicable taxing authority. If a tax position or positions are deemed to result in uncertainties of those positions, the unrecognized tax benefit is estimated based on a cumulative probability assessment that aggregates the estimated tax liability for all uncertain tax positions. Tax positions for the Club include, but are not limited to, the tax-exempt status and determination of whether income is subject to unrelated business income tax; however, the Club has determined that such tax positions do not result in an uncertainty requiring recognition. The Club recognizes interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The Club paid no amounts related to interest or penalties for the years ended December 31, 2022 and 2021. Due to its tax-exempt status, the Club is not subject to U.S. federal income tax or state income tax. The Club paid unrelated business income tax of $40,732 and $0 and state tax of $10,582 and $128 during the years ended December 31, 2022 and 2021, respectively. false false false David G Hardwick General Manager, (Thru 08/01/2022) 176349 0 121704 0 0 0 1766 0 11273 0 311092 0 0 0 Jeffery S Huber Superintendent 215832 0 9465 0 0 0 10121 0 15043 0 250461 0 0 0 Brian Lackey Director of Instruction 205874 0 10813 0 0 0 9615 0 14736 0 241038 0 0 0 Roy Pfund Executive Chef 148014 0 12974 0 0 0 6902 0 5183 0 173073 0 0 0 Ingram Entertainment Entity more than 35% owned by David Ingram, President 203446 ACCOUNTING, LEGAL, IT, AND HR SERVICES false Form 990, Part VI, Line 15a Executive Compensation THIS ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS OR KEY EMPLOYEES. THEREFORE, THESE QUESTIONS HAVE BEEN ANSWERED "NO" IN ACCORDANCE WITH FORM 990 INSTRUCTIONS. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons David B Ingram & Sarah Ingram - Family relationship Form 990, Part VI, Line 6 Classes of members or stockholders The Golf Club of Tennessee is organized as a nonprofit corporation with members that have the following rights: (1) participate in the selection of new membership, (2) annually elect the club Board of Directors, and (3) have all the rights and privileges of membership in the club, including use of club facilities. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Golf Club of Tennessee has two classes of members, Resident Members and National Members. Resident members are entitled to vote on any matter to be voted on by Membership, including selection of both Resident and National Members. National Members do not have voting rights. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Resident Members are entitled to vote on the election or removal of the Board of Directors, and to vote on club business brought to the annual meetings of Resident Members. Form 990, Part VI, Line 11b Review of form 990 by governing body The organization President review the return and the return is made available to the executive committee, prior to filing. Form 990, Part VI, Line 19 Required documents available to the public All documents are available in the administrative office upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue Gain on Member Certificates - Total Revenue: 65000, Related or Exempt Function Revenue: 65000, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Net Membership Decrease - -92500; The Golf Club of Tennessee Scholarship Fund 1000 Golf Club Drive Kingston Springs TN 37082 200255101 Scholarships TN 501(c)(3) 7 NA false false false false false false false false false false false false false false true false false false false false