2026-02-17T12:02:57-06:00 2025-03-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-04-01 581747071 St Ives Country Club Inc % JOHN BRESCIA STIV 7706231239 ONE ST IVES COUNTRY CLUB DRIVE DULUTH GA 30097 CHRIS NOWAK GM/SECRETARY 7706231239 2026-02-15 true true SABRE J LINAHAN P01372980 4048746244 2026-02-15 2024 2025-03-06 01:10:19Z ROBERT CLARK ONE ST IVES COUNTRY CLUB DRIV DULUTH GA 30097 12612620 false X www.STIVESCOUNTRYCLUB.ORG X 1987 GA TO DELIVER THE HIGHEST QUALITY ATHLETIC, RECREATIONAL, AND SOCIAL EXPERIENCES AVAILABLE TO OUR MEMBERS. 8 8 193 73 1306161 146453 0 0 9731499 7992920 62924 158771 3433413 3185645 13227836 11337336 0 0 0 0 4937048 5464165 0 0 0 4441644 4989442 9378692 10453607 3849144 883729 18498216 19011358 4696657 4337730 13801559 14673628 X TO DELIVER THE HIGHEST QUALITY ATHLETIC, RECREATIONAL, AND SOCIAL EXPERIENCES AVAILABLE TO OUR MEMBERS. TO DELIVER A DIVERSE, ENJOYABLE AND CHALLENGING RANGE OF ACTIVITIES FOR ALL MEMBERS. TO OPERATE THE MOST SUCCESSFUL AND HIGHLY REGARDED MEMBER-OWNED CLUB IN METRO ATLANTA. false false FULL SERVICE GOLF AND COUNTRY CLUB: GOLF, TENNIS, SWIMMING, AND DINING FACILITIES. false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 46 0 false 193 true true true false false false true true 2141165 1440842 false false false X 8 8 false false false false true true true true true false false true true true true true true true true false GA X JOHN BRESCIA 7706231239 ONE ST IVES COUNTRY CLUB DRIVE DULUTH GA 30097 X Patrick O'Keefe GM/Secretary - THRU SEP '24 40.0 0.0 X 239274 0 22840 Tim Busek Director of Agronomy 40.0 0.0 X 125332 0 21790 Mollie Boney Director of Golf 40.0 0.0 X 126471 0 14536 John Brescia Chief Financial Officer 40.0 0.0 X 128839 0 8890 Melissa Furbish Director of Membership 40.0 0.0 X 120180 0 13683 Bobby Cooper Director of Catering 40.0 0.0 X 112830 0 12882 Dennis Cunningham President 1.0 0.0 X X 0 0 0 Amanda Frances Beaton Vice President 1.0 0.0 X X 0 0 0 James Daunais Director 1.0 0.0 X 0 0 0 Daniel P DiMaggio Treasurer 1.0 0.0 X X 0 0 0 Dennis M Goudy Director 1.0 0.0 X 0 0 0 Stephen Jordan Director 1.0 0.0 X 0 0 0 Ritesh Kumar Sharma Director 1.0 0.0 X 0 0 0 Robert Smith Director 1.0 0.0 X 0 0 0 Gene Weiland Director 1.0 0.0 X 0 0 0 852926 0 94621 6 false true false City Wide Facility Solutions 1290 Kennestone Circle MARIETTA GA 30066 HOUSEKEEPING SERVICE 142121 Aquatic Management Specialists Inc 784 Brogdon Road Ste J SUWANEE GA 30024 LIFEGUARD SERVICES 106941 2 0 MEMBERSHIP DUES 713910 4101961 4101961 GOLF REVENUE 713910 1589660 1090301 499359 CAPITAL ASSESSMENTS 713910 1437198 1437198 INITIATION FEES 713910 703967 703967 LOCKER, POOL & TENNIS FEES 713910 160134 151608 8526 7992920 158771 158771 0 0 0 0 0 0 0 0 0 0 0 0 0 4165749 1275284 2890465 2250960 639505 LATE PENALTIES 40867 40867 REINSTATEMENT FEE 18521 18521 MISCELLANEOUS INCOME 235792 235792 295180 11337336 10031175 1306161 0 0 0 0 342369 0 4218828 0 564207 338761 0 27049 34000 0 0 0 82135 32122 270977 0 0 690456 0 0 8482 98442 0 1365448 181940 GOLF COURSE SUPPLIES 619762 MEMBER RELATIONS & PR 313510 REPAIRS & MAINTENANCE 312957 PROGRAM ACTIVITY SUPPLIES 308896 643266 10453607 X 2769792 3887800 0 0 0 0 1008876 684149 0 0 0 0 0 0 396624 487171 170875 164408 34817432 22182415 12188830 12635017 973738 246302 0 0 0 0 0 0 989481 906511 18498216 19011358 800273 968308 0 0 660069 554659 0 0 0 0 0 0 1769014 1467890 989480 906532 477821 440341 4696657 4337730 X 13801559 14673628 0 0 13801559 14673628 18498216 19011358 883729 -11660 X X false true X true false 0 1793652 1793652 11141871 7016881 4124990 16132930 11576982 4555948 5017058 3588552 1428506 731921 731921 12635017 0 SECURITY DEPOSITS 139642 REFUNDABLE CAPITAL ASSESSMENTS 300699 440341 X 12600960 -11660 1275284 1263624 11337336 11337336 11728891 1275284 1275284 10453607 10453607 PART X, LINE 2: The Club is recognized as an organization exempt from income taxes under Section 501(c)(7) of the IRC. Only unrelated business income, as defined by Section 512(a)(1) of the IRC is subject to income taxes. There was an insignificant amount of unrelated business taxable income and investment taxable income for the year ended March 31, 2024. Income tax paid during 2025 was $56,258. The Club annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Club takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. The Club believes it is no longer subject to tax examinations for years ending before March 31, 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD $1,275,284 PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD $1,275,284 false false X X X false false false Patrick O'Keefe GM/Secretary - THRU SEP '24 164274 15000 60000 2694 20174 262142 FORM 990, PART VI, SECTION A, LINE 6: ST IVES COUNTRY CLUB IS A PRIVATE, MEMBER OWNED FACILITY. THERE ARE TWO MAJOR CLASSES OF MEMBERS, EQUITY MEMBERS AND NON-EQUITY MEMBERS. MEMBERS WHO PURCHASE A REDEEMABLE, PARTIALLY REDEEMABLE OR NON-REDEEMABLE MEMBERSHIP CERTIFICATE ARE DEEMED "EQUITY" MEMBERS. THEY ARE ENTITLED TO VOTE, HOLD OFFICE, SERVE ON CLUB COMMITTEES AND SHARE IN LIQUIDATION PROCEEDS. MEMBERS WHO ARE NOT ENTITLED TO VOTE, HOLD OFFICE, OR SHARE IN LIQUIDATION PROCEEDS AND WHO HAVE NOT PURCHASED A REDEEMABLE OR PARTIALLY REDEEMABLE MEMBERSHIP CERTIFICATE ARE DEEMED "NON-EQUITY" MEMBERS. NON-EQUITY MEMBERS ARE ENTITLED TO SERVE ON THE CLUB COMMITTEES, BUT SUBJECT TO LIMITATIONS. FORM 990, PART VI, SECTION A, LINE 7A: MEMBERS ELECT THE BOARD OF DIRECTORS TO A THREE (3) YEAR TERM TO MAKE DECISIONS ON BEHALF OF THE ENTIRE MEMBERSHIP. SOME DECISIONS, AS OUTLINED IN THE BYLAWS REQUIRE A VOTE OF THE MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7B: THE EQUITY MEMBERS HAVE THE RIGHT TO RATIFY SIGNIFICANT DECISIONS MADE BY THE BOARD MEMBERS. EXAMPLES OF THESE SIGNIFICANT DECISIONS COULD INCLUDE THE APPROVAL OF GOING INTO DEBT OF MORE THAN A SPECIFIED AMOUNT AND APPROVAL OF RAISING DUES MORE THAN 10% IN A GIVEN YEAR. FORM 990, PART VI, SECTION B, LINE 11B: AFTER THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM, THE FORM IS FIRST REVIEWED BY THE CLUB CONTROLLER FOR ACCURACY. THE FORM IS THEN PRESENTED TO THE BOARD AND REVIEWED BY THE EXECUTIVE COMMITTEE (PRESIDENT, VICE PRESIDENT, TREASURER, AND COO) AND THEN SIGNED BY THE PRESIDENT. FORM 990, PART VI, SECTION B, LINE 12C: ON AN ANNUAL BASIS, EACH MEMBER OF THE LEADERSHIP TEAM AND ANY CANDIDATE FOR ELECTION TO THE BOARD OF DIRECTORS SHALL BE REQUIRED TO COMPLETE A LEADERSHIP TEAM DISCLOSURE STATEMENT. IN CONNECTION THEREWITH, IF THERE IS ANY QUESTION IN THE MEMBER OF THE LEADERSHIP TEAM'S MIND ABOUT WHETHER OR NOT TO DISCLOSE HIS OR HER INTEREST IN A TRANSACTION OR ARRANGEMENT, THE MEMBER OF THE LEADERSHIP TEAM SHOULD DISCLOSE THE INTEREST. THE ANNUAL STATEMENT WILL AFFIRM THAT EACH MEMBER OF THE LEADERSHIP TEAM HAS RECEIVED A COPY OF THE CONFLICT-OF-INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT THE CLUB IS A TAX EXEMPT ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15: THE COO, BOARD OF DIRECTORS, AND/OR HIRING COMMITTEE CAN DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICIAL, OTHER OFFICERS AND KEY EMPLOYEES. COMPENSATION COMPARISONS ARE CONDUCTED VIA CLUB COMPARISON AGENCIES. THE COO IS RESPONSIBLE FOR APPROVING THIS. FORM 990, PART VI, SECTIONC, LINE 19: COPY AVAILABLE UPON REQUEST IN PERSON OR BY MAIL. FORM 990, PART XII, LINE 2C: THE PROCESS OF SELECTING THE AUDIT PROCEDURE DID NOT CHANGE FROM THE PREVIOUS YEAR.