2017-08-28T12:10:38-05:00 2016-12-31 581107697 SEROTTA MADDOCKS EVANS & CO CPAS 701 GREENE STREET SUITE 200 AUGUSTA GA 30901 990 2016-01-01 580148720 THE AUGUSTA COUNTRY CLUB INC AUGU 7067339426 PO BOX 3166 AUGUSTA GA 30903 KATHIE HANKINSON CHIEF FINANCIAL OFFICER 7067339426 2017-07-20 1 RICK L EVANS P00011384 7067225337 2017-07-14 50.193.241.209 2017-07-20 11:01:46 ED P C96D8DF2BCAE6B66346FCE964EE2A021779B9E8A 8B5D7B8EE111AD134599EF8F27A551E0A326C4B4 2016 2021-01-29 14:40:06Z KATHIE HANKINSON PO BOX 3166 AUGUSTA GA 30903 11539976 0 X N/A X 1899 GA TO ACT AS A PRIVATE MEMBER CLUB THAT PROVIDES MEMBERS WITH A PLACE TO SOCIALIZE AND ENJOY RECREATIONAL ACTIVITIES. 16 16 303 0 325410 -115795 6029155 6646242 1595029 2000831 -79964 2660 1614907 1752278 9159127 10402011 0 0 0 0 3651486 3984436 0 0 0 4351651 4712857 8003137 8697293 1155990 1704718 26852843 30437831 7281838 9162108 19571005 21275723 THE MISSION OF THE AUGUSTA COUNTRY CLUB IS TO PROVIDE ITS MEMBERS AND GUESTS WITH THE HIGHEST QUALITY DINING, ENTERTAINMENT, AND RECREATIONAL EXPERIENCE. 0 0 PROVIDES MEMBERS WITH A PLACE TO SOCIALIZE AND ENJOY RECREATIONAL ACTIVITIES WITH FAMILY, FRIENDS AND PEERS. 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 150 0 303 1 1 1 0 0 0 0 1337525 814117 0 X 16 16 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 0 0 1 0 0 GA X KATHIE HANKINSON 7067339426 655 MILLEDGE ROAD AUGUSTA GA 30914 X JOHN RHODES PRESIDENT 0.00 X X 0 0 0 JAY B FORRESTER VICE PRESIDENT 0.00 X X 0 0 0 D DEVANE BATCHELOR III BOARD MEMBER 0.00 X 0 0 0 THOMAS BIRD TREASURER 0.00 X X 0 0 0 JAMES C SHERMAN MD BOARD MEMBER 0.00 X 0 0 0 MURRAY A FREEDMAN BOARD MEMBER 0.00 X 0 0 0 WILLIAM D GIBBS BOARD MEMBER 0.00 X 0 0 0 ALAN K GRIFFIN SECRETARY 0.00 X X 0 0 0 LUCIEN WILLIAMS BOARD MEMBER 0.00 X 0 0 0 WILLIAM B KUHLKE III BOARD MEMBER 0.00 X 0 0 0 PHILIP M KELLY BOARD MEMBER 0.00 X 0 0 0 R LIONEL PRATHER BOARD MEMBER 0.00 X 0 0 0 DAVID R HAGLER BOARD MEMBER 0.00 X 0 0 0 JAMES F NORVELL JR BOARD MEMBER 0.00 X 0 0 0 JAMES B TROTTER BOARD MEMBER 0.00 X 0 0 0 CHARLES R BALDWIN BOARD MEMBER 0.00 X 0 0 0 HENRY MARBURGER GENERAL MANAGER 40.00 X 346364 0 17000 GREG J BURLESON CGCS GOLF COURSE SUPERINTENDENT 40.00 X 146501 0 0 MARVIN HERRERA CEC EXECUTIVE CHEF 40.00 X 178986 0 0 671851 0 17000 3 0 1 0 0 6646242 6646242 PROGRAM SERVICE REVENUE 713910 2000831 2000831 2000831 2660 2660 2890243 1137965 1752278 1429528 322750 10402011 3430359 325410 0 346364 3005603 168806 125800 337863 31980 44661 48021 368588 140392 1166484 490549 GOLF 819028 GENERAL AND ADMINISTRAT 387187 TAXES AND LICENSES 304034 RESTURANT AND BAR 283976 627957 8697293 230056 2500 1074335 1119131 128691 136344 47140 64955 41287780 15064510 23126691 26223270 2245930 2891631 26852843 30437831 579152 809910 6224806 7849057 477880 503141 7281838 9162108 X 0 0 0 0 19571005 21275723 19571005 21275723 26852843 30437831 1704718 0 X X 0 1 X 1 0 2121470 2121470 27574665 7988614 19586051 8288773 4670637 3618136 3302872 2405259 897613 26223270 INITIATION FEES 2891631 2891631 MEMBERSHIP DUES BILLED IN ADVANCE 503141 503141 X 11539976 0 11539976 -1137965 -1137965 10402011 9835258 1137965 1137965 8697293 0 8697293 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. X 0 0 0 HENRY MARBURGER GENERAL MANAGER 346364 0 0 0 0 0 17000 0 0 0 363364 0 0 0 MARVIN HERRERA CEC EXECUTIVE CHEF 178986 0 0 0 0 0 0 0 0 0 178986 0 0 0 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.