AUGUSTA COUNTRY CLUB INCORPORATED: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- AUGUSTA COUNTRY CLUB INCORPORATED (EIN 58-0148720)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-08-28
- IRS object ID
- 201712409349300136
- Schema version
- 2016v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-08-28T12:10:38-05:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 581107697 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEROTTA MADDOCKS EVANS & CO CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 GREENE STREET SUITE 200 | AddressLine1Txt |
| City | AUGUSTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 580148720 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE AUGUSTA COUNTRY CLUB INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AUGU | BusinessNameControlTxt |
| Phone | 7067339426 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3166 | AddressLine1Txt |
| City | AUGUSTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30903 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHIE HANKINSON | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 7067339426 | PhoneNum |
| Signature | 2017-07-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICK L EVANS | PreparerPersonNm |
| PTIN | P00011384 | PTIN |
| Phone | 7067225337 | PhoneNum |
| Preparation | 2017-07-14 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 50.193.241.209 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-07-20 | IPDt |
| IP Tm | 11:01:46 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | C96D8DF2BCAE6B66346FCE964EE2A021779B9E8A | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 8B5D7B8EE111AD134599EF8F27A551E0A326C4B4 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KATHIE HANKINSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3166 | AddressLine1Txt |
| City | AUGUSTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30903 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,539,976 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1899 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | TO ACT AS A PRIVATE MEMBER CLUB THAT PROVIDES MEMBERS WITH A PLACE TO SOCIALIZE AND ENJOY RECREATIONAL ACTIVITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 303 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $325,410 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$115,795 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,029,155 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,646,242 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,595,029 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,000,831 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$79,964 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,660 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,614,907 | PYOtherRevenueAmt |
| CY Other Revenue | $1,752,278 | CYOtherRevenueAmt |
| PY Total Revenue | $9,159,127 | PYTotalRevenueAmt |
| CY Total Revenue | $10,402,011 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,651,486 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,984,436 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,351,651 | PYOtherExpensesAmt |
| CY Other Expenses | $4,712,857 | CYOtherExpensesAmt |
| PY Total Expenses | $8,003,137 | PYTotalExpensesAmt |
| CY Total Expenses | $8,697,293 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,155,990 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,704,718 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $26,852,843 | TotalAssetsBOYAmt |
| Total Assets EOY | $30,437,831 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,281,838 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,162,108 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $19,571,005 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,275,723 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF THE AUGUSTA COUNTRY CLUB IS TO PROVIDE ITS MEMBERS AND GUESTS WITH THE HIGHEST QUALITY DINING, ENTERTAINMENT, AND RECREATIONAL EXPERIENCE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDES MEMBERS WITH A PLACE TO SOCIALIZE AND ENJOY RECREATIONAL ACTIVITIES WITH FAMILY, FRIENDS AND PEERS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 150 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 303 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Initiation Fees And Cap Contri | $1,337,525 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $814,117 | GrossReceiptsForPublicUseAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KATHIE HANKINSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7067339426 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 655 MILLEDGE ROAD | AddressLine1Txt |
| City | AUGUSTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30914 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| JOHN RHODES | ||||||||
| PRESIDENT | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JAY B FORRESTER | ||||||||
| VICE PRESIDENT | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| D DEVANE BATCHELOR III | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| THOMAS BIRD | ||||||||
| TREASURER | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JAMES C SHERMAN MD | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| MURRAY A FREEDMAN | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM D GIBBS | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| ALAN K GRIFFIN | ||||||||
| SECRETARY | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| LUCIEN WILLIAMS | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM B KUHLKE III | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| PHILIP M KELLY | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| R LIONEL PRATHER | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| DAVID R HAGLER | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JAMES F NORVELL JR | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JAMES B TROTTER | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| CHARLES R BALDWIN | ||||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| HENRY MARBURGER | ||||||||
| GENERAL MANAGER | 40.00 | $346,364 | $0 | $17,000 | Yes (X) | |||
| GREG J BURLESON CGCS | ||||||||
| GOLF COURSE SUPERINTENDENT | 40.00 | $146,501 | $0 | $0 | Yes (X) | |||
| MARVIN HERRERA CEC | ||||||||
| EXECUTIVE CHEF | 40.00 | $178,986 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $671,851 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $17,000 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $6,646,242 | MembershipDuesAmt |
| Total Contributions | $6,646,242 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM SERVICE REVENUE | Desc |
| Business | 713910 | BusinessCd |
| Total Revenue Column | $2,000,831 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,000,831 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,000,831 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,660 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $2,660 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $2,890,243 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,137,965 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,752,278 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,429,528 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $322,750 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,402,011 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,430,359 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $325,410 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $346,364 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,005,603 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,806 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,800 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $337,863 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,980 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,661 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,021 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $368,588 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,392 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,166,484 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $490,549 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| GOLF | $819,028 |
| GENERAL AND ADMINISTRAT | $387,187 |
| TAXES AND LICENSES | $304,034 |
| RESTURANT AND BAR | $283,976 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $627,957 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,697,293 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $230,056 | BOYAmt |
| EOY | $2,500 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,074,335 | BOYAmt |
| EOY | $1,119,131 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,691 | BOYAmt |
| EOY | $136,344 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,140 | BOYAmt |
| EOY | $64,955 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $41,287,780 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $15,064,510 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,126,691 | BOYAmt |
| EOY | $26,223,270 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,245,930 | BOYAmt |
| EOY | $2,891,631 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,852,843 | BOYAmt |
| EOY | $30,437,831 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $579,152 | BOYAmt |
| EOY | $809,910 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,224,806 | BOYAmt |
| EOY | $7,849,057 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $477,880 | BOYAmt |
| EOY | $503,141 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,281,838 | BOYAmt |
| EOY | $9,162,108 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,571,005 | BOYAmt |
| EOY | $21,275,723 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,571,005 | BOYAmt |
| EOY | $21,275,723 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,852,843 | BOYAmt |
| EOY | $30,437,831 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,704,718 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,121,470 | OtherCostOrOtherBasisAmt |
| Book Value | $2,121,470 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $27,574,665 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,988,614 | DepreciationAmt |
| Book Value | $19,586,051 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,288,773 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,670,637 | DepreciationAmt |
| Book Value | $3,618,136 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,302,872 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,405,259 | DepreciationAmt |
| Book Value | $897,613 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $26,223,270 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INITIATION FEES | Desc |
| Book Value | $2,891,631 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,891,631 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP DUES BILLED IN ADVANCE | Desc |
| Amt | $503,141 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $503,141 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $11,539,976 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $11,539,976 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$1,137,965 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$1,137,965 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,402,011 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,835,258 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,137,965 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,137,965 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,697,293 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,697,293 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CLUB IS EXEMPT FROM FEDERAL INCOME TAX AS A "SOCIAL CLUB" UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE, EXCEPT FOR AMOUNTS REPRESENTING UNRELATED BUSINESS INCOME. UNRELATED BUSINESS INCOME (PRIMARILY FROM FOOD AND BEVERAGE SALES TO NON-MEMBERS) AMOUNTED TO APPROXIMATELY $814,000 IN 2016 AND $602,000 IN 2015, AND IS INCLUDED IN FOOD AND BEVERAGE REVENUE ON THE STATEMENT OF REVENUES, EXPENSES AND CHANGES IN CLUB EQUITY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CLUB AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE CLUB HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CLUB, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2016 AND 2015, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CLUB IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | DIRECT EXPENSES REPORTED ON PAGE 9, LINE 10 (B) -1,137,965. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT EXPENSES REPORTED ON PAGE 9, LINE 10 (B) 1,137,965. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| HENRY MARBURGER | ||||||||||||||
| GENERAL MANAGER | $346,364 | $0 | $0 | $0 | $0 | $0 | $17,000 | $0 | $0 | $0 | $363,364 | $0 | $0 | $0 |
| MARVIN HERRERA CEC | ||||||||||||||
| EXECUTIVE CHEF | $178,986 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $178,986 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERSHIP OF THE CLUB SHALL CONSIST OF THE FOLLOWING CLASSES: SENIOR RESIDENT EMERITUS JUNIOR RESIDENT EMERITUS SOCIAL ASSOCIATE NON-RESIDENT SOCIAL CLERGY SUPER SENIOR SUPER SOCIAL LEGACY SOCIAL IN ADDITION, THE CLUB SHALL RECOGNIZE INDIVIDUAL RESIDENT MEMBERS, SUSTAINING, LIFE, AND INDIVIDUAL SOCIAL OR SENIOR LADY MEMBERS WHO WERE ADMITTED UNDER PREVIOUS BYLAWS. SAID CLASSIFICATIONS, HOWEVER, ARE NO LONGER OPEN TO NEW CANDIDATES. A CANDIDATE ELECTED TO MEMBERSHIP AS A JUNIOR RESIDENT OR SENIOR RESIDENT WHO IS UNDER 35 YEARS OF AGE MAY ELECT TO PAY ONE-HALF OF HIS/HER INITIATION FEE UPON ELECTION AND THE REMAINDER IN EQUAL ANNUAL INSTALLMENTS BETWEEN THE TIME OF INITIATION AND THE MEMBER'S THIRTY-FIFTH (35TH) BIRTHDAY. ALL CANDIDATES MUST BE APPROVED FOR SUCH MEMBERSHIP BY THE BOARD OF GOVERNORS UNLESS OTHERWISE PROVIDED HEREIN. TWO DISSENTING VOTES BY BOARD MEMBERS SHALL EXCLUDE THE CANDIDATE FROM MEMBERSHIP. ALL CANDIDATES FOR MEMBERSHIP SHALL BE VOTED UPON BY SECRET BALLOT. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE GOVERNING BODY OF THE CLUB SHALL BE THE BOARD OF GOVERNORS. THE AUTHORITY OF THE CLUB AND THE GOVERNMENT AND MANAGEMENT OF THE AFFAIRS OF THE CLUB SHALL BE VESTED IN THE BOARD OF GOVERNORS AND ALL OF THE POWERS, DUTIES AND FUNCTIONS OF THE CORPORATION CONFERRED BY THE ARTICLES OF INCORPORATION, THE BYLAWS, STATE STATUTES, COMMON LAW COURT DECISIONS OR OTHERWISE SHALL BE EXERCISED, PERFORMED AND CONTROLLED BY THE BOARD OF GOVERNORS. IT SHALL HAVE SUPERVISION, CONTROL AND DIRECTION OF THE MANAGEMENT, AFFAIRS AND PROPERTY OF THE CLUB; SHALL DETERMINE ITS POLICIES OR CHANGES THEREIN AND SHALL ACTIVELY PROSECUTE ITS PURPOSES AND OBJECTIVES AND SUPERVISE THE DISBURSEMENT OF FUNDS. THE BOARD OF GOVERNORS SHALL HAVE THE POWER TO ASSIGN MEMBERS TO MEMBERSHIP CLASSIFICATION. THE BOARD OF GOVERNORS MAY ADOPT, BY MAJORITY VOTE, SUCH RULES AND REGULATIONS FOR THE CONDUCT OF ITS BUSINESS AND THE BUSINESS OF THE CLUB AS SHALL BE DEEMED ADVISABLE AND HAVE THE POWER TO FIX PENALTIES FOR THE VIOLATION OF THE BYLAWS AND SUCH RULES AND REGULATIONS AS MAY BE ADOPTED BY IT. IN THE EXECUTION OF THE POWERS GRANTED HEREIN, THE EXECUTIVE COMMITTEE OF THE BOARD OF GOVERNORS MAY ACT FOR THE BOARD OF GOVERNORS BETWEEN MEETINGS OF THE BOARD OR AS DELEGATED BY THE BOARD. AT ITS ANNUAL MEETING EACH YEAR, THE BOARD SHALL ELECT FROM ITS OWN BODY, A PRESIDENT, A VICE-PRESIDENT, A SECRETARY AND A TREASURER. EACH SHALL SERVE FOR THE ENSUING YEAR AND UNTIL THEIR SUCCESSORS ARE ELECTED. THESE OFFICERS ALONG WITH THE IMMEDIATE PAST PRESIDENT SHALL CONSTITUTE THE EXECUTIVE COMMITTEE OF THE BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE BOARD OF GOVERNORS IS COMPRISED OF MEMBERS OF THE CLUB. |
| FORM 990, PART VI, SECTION B, LINE 11B | A PRINTED COPY OF THE FORM 990 WILL BE PROVIDED TO EACH MEMBER OF THE BOARD OF GOVERNORS PRIOR TO THE FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD OF GOVERNORS ON A REGULAR BASIS TO MONITOR AND ENFORCE COMPLIANCE. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE GENERAL MANAGER'S COMPENSATION IS DETERMINED FOLLOWING A REVIEW BY THE BOARD OF GOVERNORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CLUB'S RECORDS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND ARE IN ACCORDANCE WITH GEORGIA OPEN RECORDS ACT AND GEORGIA SUNSHINE LAWS. |
| FORM 990, PART XII, LINE 2C | THE AUGUSTA COUNTRY CLUB UNDERGOES AN ANNUAL AUDIT OF ITS FINANCIAL STATEMENTS. THE BOARD OF GOVERNORS SELECTS THE AUDIT FIRM. THE BOARD OF GOVERNORS ALSO PROVIDE OVERSIGHT DURING THE AUDIT PROCESS. |
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