GOLF CLUB OF TENNESSEE: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
GOLF CLUB OF TENNESSEE (EIN 58-1831848)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-15
IRS object ID
202243199349313964
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-11-15T13:01:17-06:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN350921680PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CROWE LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1575 Market Street Suite 3300AddressLine1Txt
CitySan FranciscoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP941055829ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN581831848EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Golf Club of TennesseeBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlGOLFBusinessNameControlTxt
Phone6159522025PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11000 Golf Club DriveAddressLine1Txt
CityKingston SpringsCityNm
State AbbreviationTNStateAbbreviationCd
ZIP37082ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDavid B IngramPersonNm
Person TitlePresidentPersonTitleTxt
Signature2022-11-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDavid BPersonFirstNm
Person LastIngramPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDIANE KIRMACIPreparerPersonNm
PTINP01578407PTIN
Phone4155761100PhoneNum
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1David B IngramBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11000 Golf Club DriveAddressLine1Txt
CityKingston SpringsCityNm
State AbbreviationTNStateAbbreviationCd
ZIP37082ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$9,251,782GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.THEGOLFCLUBOFTN.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1988FormationYr
Legal Domicile StateTNLegalDomicileStateCd
Activity Or MissionThe Golf Club of Tennessee was established for members to enjoy golf as it should be played.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee127TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$138,842TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$91,751NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$6,489,353PYProgramServiceRevenueAmt
CY Program Service Revenue$7,143,497CYProgramServiceRevenueAmt
PY Investment Income$11,499PYInvestmentIncomeAmt
CY Investment Income$10,441CYInvestmentIncomeAmt
PY Other Revenue$783,722PYOtherRevenueAmt
CY Other Revenue$1,025,490CYOtherRevenueAmt
PY Total Revenue$7,284,574PYTotalRevenueAmt
CY Total Revenue$8,179,428CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$177,385PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$193,164CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,873,206PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,643,436CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,081,539PYOtherExpensesAmt
CY Other Expenses$4,564,830CYOtherExpensesAmt
PY Total Expenses$7,132,130PYTotalExpensesAmt
CY Total Expenses$8,401,430CYTotalExpensesAmt
PY Revenues Less Expenses$152,444PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$222,002CYRevenuesLessExpensesAmt
Total Assets BOY$25,040,699TotalAssetsBOYAmt
Total Assets EOY$25,072,540TotalAssetsEOYAmt
Total Liabilities BOY$11,876,306TotalLiabilitiesBOYAmt
Total Liabilities EOY$12,296,517TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$13,164,393NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$12,776,023NetAssetsOrFundBalancesEOYAmt
MissionThe 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.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescOperational costs related to the function of this private golf club.Desc
Total Program Service Expenses$0TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemYes (true)BusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document26IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee127EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Initiation Fees And Cap Contri$622,282InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$1,136,774GrossReceiptsForPublicUseAmt
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldTNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1David HardwickBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6159522025PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11000 Golf Club DriveAddressLine1Txt
CityKingston SpringsCityNm
State AbbreviationTNStateAbbreviationCd
ZIP37082ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
David B Ingram
President1.01.0Yes (X)Yes (X)$0$0$0
Greg Daily
Treasurer1.0Yes (X)Yes (X)$0$0$0
Jay Turner
Secretary1.0Yes (X)Yes (X)$0$0$0
Bob Jackson
Director1.0Yes (X)$0$0$0
Brent Songstad
Director1.0Yes (X)$0$0$0
Daniel G Crockett
Director1.0Yes (X)$0$0$0
Fleming Wilt
Green Chairman1.0Yes (X)$0$0$0
James Beckner
Director1.0Yes (X)$0$0$0
Mac Crawford
Director1.0Yes (X)$0$0$0
Nick Zeppos
Director1.0Yes (X)$0$0$0
Richard Pinson
Director1.0Yes (X)$0$0$0
Rick Carlton
Director1.0Yes (X)$0$0$0
Ron Samuels
Director1.0Yes (X)$0$0$0
Sarah Ingram
Director1.0Yes (X)$0$0$0
Stuart Smith
Director1.0Yes (X)$0$0$0
Brian Lackey
Director of Instruction40.0$195,931$0$12,767Yes (X)
David G Hardwick
General Manager40.0$323,448$0$19,586Yes (X)
Jeffery S Huber
Superintendent40.0$194,555$0$21,549Yes (X)
Roy Pfund
Executive Chef40.0$150,538$0$10,615Yes (X)
STEVE E BOO
GOLF COURSE STAFF40.0$101,399$0$5,071Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$965,871TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$69,588TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K5IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Wieck Construction LLC
104 Kenner Ave Suite 200NashvilleTN37205Construction Services$585,922
Ingram Entertainment
2 Ingram BlvdLa VergneTN37086accounting, legal, IT, and HR services$287,088
Montgomery Classic Construction
5123 VIRGINIA WAY SUITE A-13BRENTWOODTN37027Bag Drop Construction$173,607
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
Membership Dues900099$4,382,816$4,382,816
Golf Operations900099$1,409,385$1,258,993$150,392
Non Equity Member Fees900099$622,282$622,282
Schools and CIM Dues Amortization900099$465,033$465,033
Clubhouse Services900099$213,981$213,981

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$50,000TotalRevenueColumnAmt
Related Or Exempt Func Income$50,000RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$7,143,497TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$21,996TotalRevenueColumnAmt
Related Or Exempt Func Income$21,991RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$5UnrelatedBusinessRevenueAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$443,160RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$443,160RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$443,160TotalRevenueColumnAmt
Exclusion$443,160ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other-$11,555OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other-$11,555OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$11,555TotalRevenueColumnAmt
Unrelated Business Revenue-$11,555UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$1,654,684GrossSalesOfInventoryAmt
Cost Of Goods Sold$1,072,354CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$582,330TotalRevenueColumnAmt
Exclusion$582,330ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,179,428TotalRevenueColumnAmt
Related Or Exempt Func Income$7,015,096RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$138,842UnrelatedBusinessRevenueAmt
Exclusion$1,025,490ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$193,164TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,128,591TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$241,467TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$273,378TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$15,950TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$320,842TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$44,209TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$380,667TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$531,989TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,385TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$46,611TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,963,991TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$159,176TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
Chemicals$219,290
Repairs & Maintenance$209,309
Tournaments Expense$104,809
Equipment Lease and Related Expenses$54,172

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$507,430TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,401,430TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY-$49,216BOYAmt
EOY-$15,792EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$712,336BOYAmt
EOY$773,540EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$535,675BOYAmt
EOY$496,486EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$182,703BOYAmt
EOY$263,312EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$78,619BOYAmt
EOY$83,866EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$49,299,371LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$25,832,396LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$23,576,429BOYAmt
EOY$23,466,975EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,153BOYAmt
EOY$4,153EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$25,040,699BOYAmt
EOY$25,072,540EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$188,266BOYAmt
EOY$208,862EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$6,233,300BOYAmt
EOY$6,824,269EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$5,454,740BOYAmt
EOY$5,263,386EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$11,876,306BOYAmt
EOY$12,296,517EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$13,164,393BOYAmt
EOY$12,776,023EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,164,393BOYAmt
EOY$12,776,023EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$25,040,699BOYAmt
EOY$25,072,540EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$222,002ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$166,368OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,693,958OtherCostOrOtherBasisAmt
Book Value$6,693,958BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$19,870,998OtherCostOrOtherBasisAmt
Depreciation$8,878,556DepreciationAmt
Book Value$10,992,442BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,849,229OtherCostOrOtherBasisAmt
Depreciation$11,991,865DepreciationAmt
Book Value$3,857,364BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,247,516OtherCostOrOtherBasisAmt
Depreciation$4,566,140DepreciationAmt
Book Value$1,681,376BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$637,670OtherCostOrOtherBasisAmt
Depreciation$395,835DepreciationAmt
Book Value$241,835BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$23,466,975TotalBookValueLandBuildingsAmt
Total Liability$0TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule D, Part X, Line 2 FIN 48 (ASC 740) footnoteFormAndLineReferenceDesc
ExplanationThe 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, 2021 and 2020. 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 $0 and $2,272 and state tax of $128 and $754 during the year ended December 31, 2021 and 2020 , respectively. The Club does not expect the total amount of unrecognized tax benefits to significantly change in the next twelve months. The Club's tax years 2018-2021 are open under applicable United States and state statutes of limitations.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
David G Hardwick
General Manager$259,482$0$63,586$0$380$0$2,602$0$16,984$0$343,034$0$0$0
Brian Lackey
Director of Instruction$185,307$0$10,624$0$0$0$7,412$0$5,355$0$208,698$0$0$0
Jeffery S Huber
Superintendent$184,339$0$10,216$0$0$0$7,376$0$14,173$0$216,104$0$0$0
Roy Pfund
Executive Chef$138,417$0$12,121$0$0$0$5,537$0$5,078$0$161,153$0$0$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Ingram EntertainmentBusinessNameLine1Txt
FieldValueIRS element (for citing)
Relationship DescriptionEntity more than 35% owned by David Ingram, PresidentRelationshipDescriptionTxt
Transaction$287,088TransactionAmt
TransactionACCOUNTING, LEGAL, IT, AND HR SERVICESTransactionDesc
Sharing Of RevenuesfalseSharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 15a Executive CompensationTHIS 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 personsDavid B Ingram - Family relationship, Sarah Ingram - Family relationship
Form 990, Part VI, Line 6 Classes of members or stockholdersThe 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 bodyThe 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 stockholdersResident 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 bodyThe 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 publicAll documents are available in the administrative office upon request.
Form 990, Part VIII, Line 2f Other Program Service RevenueGain on Member Certificates - Total Revenue: 50000, Related or Exempt Function Revenue: 50000, 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 balancesNet Membership Decrease - -166368;

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1The Golf Club of Tennessee Scholarship FundBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11000 Golf Club DriveAddressLine1Txt
CityKingston SpringsCityNm
State AbbreviationTNStateAbbreviationCd
ZIP37082ZIPCd
FieldValueIRS element (for citing)
EIN200255101EIN
Primary ActivitiesScholarshipsPrimaryActivitiesTxt
Legal Domicile StateTNLegalDomicileStateCd
Exempt Code Section501(c)(3)ExemptCodeSectionTxt
Public Charity Status7PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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