2019-09-11T18:00:18-05:00 2018-12-31 350921680 CROWE LLP 720 Cool Springs Blvd Suite 600 Franklin TN 370677260 990 2018-01-01 581831848 The Golf Club of Tennessee GOLF 6159522025 1000 Golf Club Drive Kingston Springs TN 37082 David B Ingram President 2019-09-11 true Kevin Gilbreath P01064669 6153605500 2018 2019-02-21 02:37:17Z David B Ingram 1000 Golf Club Drive Kingston Springs TN 37082 7638795 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. 16 14 112 14 0 0 2411931 0 2513079 6316495 -81654 -10365 -110447 547760 4732909 6853890 0 0 77015 90076 1676646 2672785 0 0 0 2743076 3729526 4496737 6492387 236172 361503 22499392 22460446 9594696 6953810 12904696 15506636 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 false false false false true false false false false false false false true false false true 25 0 true 112 true false false false false false 592013 false false false X 16 14 true false false false true true true true true false false false false false false false false false TN X David Hardwick 6159522025 1000 Golf Club Drive Kingston Springs TN 37082 David B Ingram President 1.0 1.0 X X 0 0 0 Jay Turner Secretary 1.0 X X 0 0 0 Greg Daily Secretary 1.0 X X 0 0 0 Fleming Wilt Green Chairman 1.0 X 0 0 0 Toby S Wilt Director 1.0 X 0 0 0 James Beckner Director 1.0 X 0 0 0 Rick Carlton Director 1.0 X 0 0 0 Forrest Conner Director 1.0 X 0 0 0 Daniel G Crockett Director 1.0 X 0 0 0 Mac Crawford Director 1.0 X 0 0 0 Sarah Ingram Board Member 1.0 X 0 0 0 Bob Jackson Director 1.0 X 0 0 0 Richard Pinson Director 1.0 X 0 0 0 Ron Samuels Director 1.0 X 0 0 0 Stuart Smith Director 1.0 X 0 0 0 Nick Zeppos Director 1.0 X 0 0 0 Julie Frist Director 1.0 X 0 0 0 0 0 0 0 false false false The Kingston Group 4705 Alabama Ave Nashville TN 37209 CONSTRUCTION SERVICES 761966 Four Star Paving 1441 Elm Hill Pike Nashville TN 37210 PAVING SERVICES 138027 2 X 0 Membership Dues 900099 3455223 3455223 Golf Operations 900099 908591 908591 Non Equity Member Fees 900099 592013 592013 Schools and CIM Dues Amortization 900099 560449 560449 Charitable Golf Events 900099 350000 350000 450219 450219 0 0 6316495 0 0 10365 0 -10365 -10365 -10365 1322300 774540 547760 547760 0 0 0 0 0 6853890 6316495 0 537395 X 90076 90076 2467992 2467992 204793 204793 23077 23077 11800 11800 0 0 0 0 9358 9358 172809 172809 17089 17089 41710 56270 1501082 1501082 303805 303805 Tournaments Expense 191354 191354 Chemicals 184349 184349 Repairs & Maintenance 158562 158562 Equipment Lease and Related Expenses 129197 129197 985334 985334 0 0 6492387 6506947 0 0 -34530 37933 1077684 386248 0 0 1335198 750072 115173 197124 8972 63474 41721448 20704823 19992742 21016625 0 0 4153 8970 22499392 22460446 256039 134649 4477788 3903584 0 4860869 2915577 0 0 9594696 6953810 X 12904696 15506636 12904696 15506636 22499392 22460446 X 361503 2240437 X true X false true false 6638338 6638338 14273763 6937713 7336050 15389489 10836301 4553188 3754486 2089666 1664820 1665372 841143 824229 21016625 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 position 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 to 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 year ended December 31, 2018. Due to its tax-exempt status, the Club is not subject to U. S. federal income tax or stat income tax. 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 2015-2018 are open under applicable United States and state statutes of limitations. Ingram Entertainment Entity more than 35% owned by David Ingram, President 126076 Accounting, payroll, legal, telecom, and computer services. false Kingston Group Entity more than 35% owned by Ricky Scott, Director 761966 Construction 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 Fleming Wilt - Family relationship, Toby S Wilt - Family relationship, David B Ingram - Family relationship, 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 Certificats - Total Revenue: 107500, Related or Exempt Function Revenue: 107500, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Clubhouse Services - Total Revenue: 342719, Related or Exempt Function Revenue: 342719, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Expenses OTHER EXPENSES - Total Expense: 985334, Program Service Expense: 985334, Management and General Expenses: , Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Net Membership Increase - 2240437; 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 false false false false false false