BETA

AUGUSTA COUNTRY CLUB INCORPORATED: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
AUGUSTA COUNTRY CLUB INCORPORATED (EIN 58-0148720)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-08-15
IRS object ID
201612289349301606
Schema version
2015v2.1
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)
Return2016-08-15T08:48:04-05:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN581107697PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SEROTTA MADDOCKS EVANS & CO CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1701 GREENE STREET SUITE 200AddressLine1Txt
CityAUGUSTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30901ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN580148720EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE AUGUSTA COUNTRY CLUB INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAUGUBusinessNameControlTxt
Phone7067339426PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3166AddressLine1Txt
CityAUGUSTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30903ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKATHIE HANKINSONPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone7067339426PhoneNum
Signature2016-07-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICK L EVANSPreparerPersonNm
PTINP00011384PTIN
Phone7067225337PhoneNum
Preparation2016-07-08PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2016-09-27 15:27:22ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKATHIE HANKINSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3166AddressLine1Txt
CityAUGUSTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30903ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$10,304,313GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1899FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTO ACT AS A PRIVATE MEMBER CLUB THAT PROVIDES MEMBERS WITH A PLACE TO SOCIALIZE AND ENJOY RECREATIONAL ACTIVITIES.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee309TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$235,833TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm-$88,256NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$5,684,895PYContributionsGrantsAmt
CY Contributions Grants$6,029,155CYContributionsGrantsAmt
PY Program Service Revenue$1,471,662PYProgramServiceRevenueAmt
CY Program Service Revenue$1,595,029CYProgramServiceRevenueAmt
PY Investment Income$2,388PYInvestmentIncomeAmt
CY Investment Income-$79,964CYInvestmentIncomeAmt
PY Other Revenue$1,483,298PYOtherRevenueAmt
CY Other Revenue$1,614,907CYOtherRevenueAmt
PY Total Revenue$8,642,243PYTotalRevenueAmt
CY Total Revenue$9,159,127CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,619,264PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,651,486CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,237,577PYOtherExpensesAmt
CY Other Expenses$4,351,651CYOtherExpensesAmt
PY Total Expenses$7,856,841PYTotalExpensesAmt
CY Total Expenses$8,003,137CYTotalExpensesAmt
PY Revenues Less Expenses$785,402PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,155,990CYRevenuesLessExpensesAmt
Total Assets BOY$23,721,591TotalAssetsBOYAmt
Total Assets EOY$26,852,843TotalAssetsEOYAmt
Total Liabilities BOY$5,382,481TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,281,838TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$18,339,110NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$19,571,005NetAssetsOrFundBalancesEOYAmt
MissionTHE 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPROVIDES MEMBERS WITH A PLACE TO SOCIALIZE AND ENJOY RECREATIONAL ACTIVITIES WITH FAMILY, FRIENDS AND PEERS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document127IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee309EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Initiation Fees And Cap Contri$1,013,123InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$601,720GrossReceiptsForPublicUseAmt
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KATHIE HANKINSONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7067339426PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1655 MILLEDGE ROADAddressLine1Txt
CityAUGUSTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30914ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndKey EmployeeKeyEmployeeInd
D DEVANE BATCHELOR III
BOARD MEMBER0.00Yes (X)$0$0$0
CHRIS A CUNNINGHAM
BOARD MEMBER0.00Yes (X)$0$0$0
MURRAY A FREEDMAN
BOARD MEMBER0.00Yes (X)$0$0$0
WILLIAM D GIBBS
BOARD MEMBER0.00Yes (X)$0$0$0
ALAN K GRIFFIN
BOARD MEMBER0.00Yes (X)$0$0$0
JIM W JATHO
BOARD MEMBER0.00Yes (X)$0$0$0
WB KUHLKE III
BOARD MEMBER0.00Yes (X)$0$0$0
PHILIP M KELLY
BOARD MEMBER0.00Yes (X)$0$0$0
R LIONEL PRATHER
BOARD MEMBER0.00Yes (X)$0$0$0
DAVID R HAGLER
BOARD MEMBER0.00Yes (X)$0$0$0
JAMES F NORVELL JR
BOARD MEMBER0.00Yes (X)$0$0$0
JAMES B TROTTER
BOARD MEMBER0.00Yes (X)$0$0$0
PRESTON A MOSS
PRESIDENT0.00$0$0$0Yes (X)
JOHN RHODES
VICE PRESIDENT0.00$0$0$0Yes (X)
JAY B FORRESTER
TREASURER0.00$0$0$0Yes (X)
THOMAS BIRD
SECRETARY0.00$0$0$0Yes (X)
HENRY MARBURGER
GENERAL MANAGER40.00$300,334$0$17,000Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$300,334TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$17,000TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$6,029,155MembershipDuesAmt
Total Contributions$6,029,155TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM SERVICE REVENUEDesc
Business713910BusinessCd
Total Revenue Column$1,595,029TotalRevenueColumnAmt
Related Or Exempt Func Income$1,595,029RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,595,029TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,421TotalRevenueColumnAmt
Unrelated Business Revenue$2,421UnrelatedBusinessRevenueAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$82,385OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$82,385OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$82,385TotalRevenueColumnAmt
Related Or Exempt Func Income-$82,385RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$2,677,708GrossSalesOfInventoryAmt
Cost Of Goods Sold$1,062,801CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,614,907TotalRevenueColumnAmt
Related Or Exempt Func Income$1,381,495RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$233,412UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,159,127TotalRevenueColumnAmt
Related Or Exempt Func Income$2,894,139RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$235,833UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,060,530TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$157,849TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$119,614TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$313,493TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$29,672TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$36,592TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$50,210TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$358,579TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$198,049TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,070,796TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$372,124TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
GOLF$772,322
GENERAL AND ADMINISTRAT$385,870
TAXES AND LICENSES$287,609
RESTURANT AND BAR$273,193

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$516,635TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,003,137TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$200,898BOYAmt
EOY$230,056EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,038,164BOYAmt
EOY$1,074,335EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$123,598BOYAmt
EOY$128,691EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$46,235BOYAmt
EOY$47,140EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$37,024,722LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$13,898,031LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$20,472,901BOYAmt
EOY$23,126,691EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,839,795BOYAmt
EOY$2,245,930EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$23,721,591BOYAmt
EOY$26,852,843EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$565,815BOYAmt
EOY$579,152EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$4,370,563BOYAmt
EOY$6,224,806EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$446,103BOYAmt
EOY$477,880EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,382,481BOYAmt
EOY$7,281,838EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

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

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

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

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$18,339,110BOYAmt
EOY$19,571,005EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,339,110BOYAmt
EOY$19,571,005EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$23,721,591BOYAmt
EOY$26,852,843EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$1,155,990ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$75,905OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,121,470OtherCostOrOtherBasisAmt
Book Value$2,121,470BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$23,740,872OtherCostOrOtherBasisAmt
Depreciation$7,218,202DepreciationAmt
Book Value$16,522,670BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,034,502OtherCostOrOtherBasisAmt
Depreciation$4,463,987DepreciationAmt
Book Value$3,570,515BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,127,878OtherCostOrOtherBasisAmt
Depreciation$2,215,842DepreciationAmt
Book Value$912,036BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$23,126,691TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescINITIATION FEESDesc
Book Value$2,245,930BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,245,930TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescMEMBERSHIP DUES BILLED IN ADVANCEDesc
Amt$477,880Amt
FieldValueIRS element (for citing)
Total Liability$477,880TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$10,380,218TotalRevEtcAuditedFinclStmtAmt
Other Revenue$75,905OtherRevenueAmt
Revenue Not Reported$75,905RevenueNotReportedAmt
Revenue Subtotal$10,304,313RevenueSubtotalAmt
Other Revenues Not Included-$1,145,186OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$1,145,186RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$9,159,127TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$9,148,323TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$1,145,186OtherExpensesIncludedAmt
Expenses Not Reported$1,145,186ExpensesNotReportedAmt
Expenses Subtotal$8,003,137ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$8,003,137TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 $602,000 IN 2015 AND $504,000 IN 2014, 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, 2015 AND 2014, 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. AT DECEMBER 31, 2015, THE FOLLOWING YEARS ARE SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS: FEDERAL 2012 - 2014 GEORGIA 2012 - 2014
PART XI, LINE 2D - OTHER ADJUSTMENTS:UNREALIZED GAIN (LOSS) ON INTEREST RATE SWAP AGREEMENT 75,905.
PART XI, LINE 4B - OTHER ADJUSTMENTS:DIRECT EXPENSES REPORTED ON PAGE 9, LINE 10 (B) -1,062,801. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -82,385.
PART XII, LINE 2D - OTHER ADJUSTMENTS:DIRECT EXPENSES REPORTED ON PAGE 9, LINE 10 (B) 1,062,801. LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT 82,385.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonHENRY MARBURGERPersonNm
TitleGENERAL MANAGERTitleTxt
Base Compensation Filing Org$300,334BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$17,000DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$317,334TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE 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 7ATHE 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 7BTHE BOARD OF GOVERNORS IS COMPRISED OF MEMBERS OF THE CLUB.
FORM 990, PART VI, SECTION B, LINE 11A 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 12CTHE 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 15ATHE GENERAL MANAGER'S COMPENSATION IS DETERMINED FOLLOWING A REVIEW BY THE BOARD OF GOVERNORS.
FORM 990, PART VI, SECTION C, LINE 19THE 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 XI, LINE 9:UNREALIZED GAIN (LOSS) ON INTEREST RATE SWAP AGREEMENT 75,905.
FORM 990, PART XII, LINE 2CTHE 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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