AUGUSTA COUNTRY CLUB INCORPORATED: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- AUGUSTA COUNTRY CLUB INCORPORATED (EIN 58-0148720)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-08-03
- IRS object ID
- 201212169349300101
- Schema version
- 2011v1.2
- 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) |
|---|---|---|
| Timestamp | 2012-08-03T06:02:56-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581107697 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEROTTA MADDOCKS EVANS & CO CPAS | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 GREENE STREET SUITE 200 | AddressLine1 |
| City | AUGUSTA | City |
| State | GA | State |
| ZIP Code | 30901 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 580148720 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE AUGUSTA COUNTRY CLUB INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AUGU | NameControl |
| Phone | 7067339426 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3166 | AddressLine1 |
| City | AUGUSTA | City |
| State | GA | State |
| ZIP Code | 30903 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KATHY HANKINSON | Name |
| Title | CHIEF FINANCIAL OFFICER | Title |
| Phone | 7067339426 | Phone |
| Date Signed | 2012-08-01 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RICK L EVANS | Name |
| PTIN | P00011384 | PTIN |
| Phone | 7067225337 | Phone |
| Date Prepared | 2012-08-01 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | KATHY HANKINSON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3166 | AddressLine1 |
| City | AUGUSTA | City |
| State | GA | State |
| ZIP Code | 30903 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 8102121 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1899 | YearFormation |
| State Legal Domicile | GA | StateLegalDomicile |
| Activity Or Mission Description | TO ACT AS A PRIVATE MEMBER CLUB THAT PROVIDES MEMBERS WITH A PLACE TO SOCIALIZE AND ENJOY RECREATIONAL ACTIVITIES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 16 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 16 | NbrIndependentVotingMembers |
| Total Nbr Employees | 256 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 5126597 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 4611829 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1326912 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1453385 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1916 | InvestmentIncomePriorYear |
| Investment Income Current Year | -1221 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1061349 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1147545 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 7516774 | TotalRevenuePriorYear |
| Total Revenue Current Year | 7211538 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 971593 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 969420 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 5953399 | OtherExpensePriorYear |
| Other Expenses Current Year | 6190278 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 6924992 | TotalExpensesPriorYear |
| Total Expenses Current Year | 7159698 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 591782 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 51840 | RevenuesLessExpensesCY |
| Total Assets BOY | 20979687 | TotalAssetsBOY |
| Total Assets EOY | 20366687 | TotalAssetsEOY |
| Total Liabilities BOY | 4870095 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 4188162 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 16109592 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 16178525 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE PRIMARY MISSION FOR THE AUGUSTA COUNTRY CLUB IS TO PROVIDE SERVICES AND MANAGE FACILITIES FOR THE BENEFIT OF DUES PAYING MEMBERS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | PROVIDES MEMBERS WITH A PLACE TO SOCIALIZE AND ENJOY RECREATIONAL ACTIVITIES WITH FAMILY, FRIENDS AND PEERS | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 133 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 256 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Initiation Fees | $254,731 | InitiationFeesAmount |
| Gross Receipts | $257,014 | GrossReceiptsAmount |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 16 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 16 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | GA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KATHY HANKINSON | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7067339426 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 655 MILLEDGE ROAD | AddressLine1 |
| City | AUGUSTA | City |
| State | GA | State |
| ZIP Code | 30914 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (17 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee |
|---|---|---|---|---|---|---|---|
| R W ALLEN | |||||||
| BOARD MEMBER | 0.00 | X | 0 | 0 | 0 | ||
| JIM W JATHO | |||||||
| BOARD MEMBER | 0.00 | X | 0 | 0 | 0 | ||
| WILLIAM BADGER | |||||||
| BOARD MEMBER | 0.00 | X | 0 | 0 | 0 | ||
| JOHN BOONE JR | |||||||
| BOARD MEMBER | 0.00 | X | 0 | 0 | 0 | ||
| RALPH IRELAND III | |||||||
| BOARD MEMBER | 0.00 | X | 0 | 0 | 0 | ||
| PRESTON MOSS | |||||||
| BOARD MEMBER | 0.00 | X | 0 | 0 | 0 | ||
| CARLETON VAUGHN | |||||||
| BOARD MEMBER | 0.00 | X | 0 | 0 | 0 | ||
| RICHARD RHODEN | |||||||
| BOARD MEMBER | 0.00 | X | 0 | 0 | 0 | ||
| CHRIS A CUNNINGHAM | |||||||
| BOARD MEMBER | 0.00 | X | 0 | 0 | 0 | ||
| DAVID JONES | |||||||
| BOARD MEMBER | 0.00 | X | 0 | 0 | 0 | ||
| D DEVANE BATCHELOR III | |||||||
| BOARD MEMBER | 0.00 | X | 0 | 0 | 0 | ||
| JOHN P RHODES | |||||||
| BOARD MEMBER | 0.00 | X | 0 | 0 | 0 | ||
| RICHARD PEACOCK | |||||||
| PRESIDENT | 0.00 | 0 | 0 | 0 | X | ||
| REMER BRINSON III | |||||||
| VICE PRESIDENT | 0.00 | 0 | 0 | 0 | X | ||
| FRED SIMS JR | |||||||
| TREASURER | 0.00 | 0 | 0 | 0 | X | ||
| JON D SIMONWITZ | |||||||
| SECRETARY | 0.00 | 0 | 0 | 0 | X | ||
| HENRY MARBURGER | |||||||
| GENERAL MANAGER | 40.00 | 243753 | 0 | 15000 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 243753 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 15000 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Membership Dues | 4611829 | MembershipDues |
| Total Contributions | 4611829 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PROGRAM SERVICE REVENU | Description |
| Business Code | 713910 | BusinessCode |
| Total Revenue Column | 1453385 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1453385 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1453385 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9299 | TotalRevenueColumn |
| Exclusion | $9,299 | ExclusionAmount |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 10520 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -10520 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -10520 | TotalRevenueColumn |
| Related Or Exempt Function Income | -10520 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 2027608 | GrossSalesOfInventory |
| Cost Of Goods Sold | 880063 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1147545 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1147545 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7211538 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2590410 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $9,299 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 787961 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 102419 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25412 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53628 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43370 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8138 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21577 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17115 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 341111 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 184331 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 801921 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 368045 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| GOLF | 1524506 |
| RESTURANT AND BAR | 1063890 |
| GENERAL AND ADMINISTRAT | 509149 |
| TAXES AND LICENSES | 257121 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1050004 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7159698 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 142180 | BOY |
| EOY | 125335 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 876124 | BOY |
| EOY | 967826 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 74228 | BOY |
| EOY | 98159 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11672 | BOY |
| EOY | 36450 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 29611898 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 11887699 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18143580 | BOY |
| EOY | 17724199 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1731903 | BOY |
| EOY | 1414718 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20979687 | BOY |
| EOY | 20366687 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 478037 | BOY |
| EOY | 540125 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4027615 | BOY |
| EOY | 3244291 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 364443 | BOY |
| EOY | 403746 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4870095 | BOY |
| EOY | 4188162 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16109592 | BOY |
| EOY | 16178525 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16109592 | BOY |
| EOY | 16178525 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20979687 | BOY |
| EOY | 20366687 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 51840 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 17093 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2121470 | OtherCostOrOtherBasis |
| Book Value | 2121470 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 16305428 | OtherCostOrOtherBasis |
| Depreciation | 5299928 | Depreciation |
| Book Value | 11005500 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7136644 | OtherCostOrOtherBasis |
| Depreciation | 3734335 | Depreciation |
| Book Value | 3402309 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4048356 | OtherCostOrOtherBasis |
| Depreciation | 2853436 | Depreciation |
| Book Value | 1194920 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 17724199 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| INITIATION FEES | 1367757 |
| ASSESSMENT FEES RECEIVABLE | 46961 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 1414718 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MEMBERSHIP DUES BILLED IN ADVANCE | Description |
| Amount | $403,746 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 403746 | TotalOfAmounts |
| Total Revenue | 7211538 | TotalRevenue |
| Total Expenses | 7159698 | TotalExpenses |
| Excess Or Deficit For Year | 51840 | ExcessOrDeficitForYear |
| Other | $17,093 | OtherAmount |
| Total Adjustments | 17093 | TotalAdjustments |
| Excess Or Deficit Per FS | 68933 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 8119214 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 17093 | OtherRevenues |
| Revenue Not Rptd F990 | 17093 | RevenueNotRptdF990 |
| Revenue Subtotal | 8102121 | RevenueSubtotal |
| Other Revenues Not Included | -890583 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -890583 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 7211538 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 8050281 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 890583 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 890583 | ExpensesNotRptdF990 |
| Expenses Subtotal | 7159698 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 7159698 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | 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 $320,000 IN 2011 AND $451,000 IN 2010, 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, 2011 AND 2010, 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, 2011, THE FOLLOWING YEARS ARE SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS: FEDERAL 2008 - 2010 GEORGIA 2008 - 2010 |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | UNREALIZED GAIN (LOSS) ON INTEREST RATE SWAP AGREEMENT 17,093. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | UNREALIZED GAIN (LOSS) ON INTEREST RATE SWAP AGREEMENT 17,093. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | DIRECT EXPENSES REPORTED ON PAGE 9, LINE 10 (B) -880,063. LOSS ON DISPOSAL OF ASSETS -10,520. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT EXPENSES REPORTED ON PAGE 9, LINE 10 (B) 880,063. LOSS ON DISPOSAL OF ASSETS 10,520. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | HENRY MARBURGER | NamePerson |
| Base Compensation Filing Org | 243753 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 15000 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 258753 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IRELAND ELECTRIC COMPANY - RALPH IRELAND | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | BOARD OF GOVERNORS MEMBER | Relationship |
| Amount Of Transaction | 7080 | AmountOfTransaction |
| Description Of Transaction | MAINTENANCE | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 11 | 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 X, LINE 24E | SWIMMING POOL : TOTAL EXPENSES 247,635. TENNIS: TOTAL EXPENSES 226,830. FITNESS ROOM: TOTAL EXPENSES 221,542. LOCKER ROOM: TOTAL EXPENSES 133,674. SECURITY: TOTAL EXPENSES 75,527. CLUBHOUSE GROUNDS: TOTAL EXPENSES 61,121. HALFWAY HOUSE: TOTAL EXPENSES 44,450. RP TEACHING CENTER: TOTAL EXPENSES 20,263. TELEPHONE: TOTAL EXPENSES 10,523. POSTAGE: TOTAL EXPENSES 8,439. | ALL OTHER FUNCTIONAL EXPENSES |
| FORM 990, PART XI, LINE 5: | UNREALIZED GAIN (LOSS) ON INTEREST RATE SWAP AGREEMENT 17,093. TOTAL TO FORM 990, PART XI, LINE 5: 17,093. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XI, 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. | AUDITED FINANCIAL STATEMENTS |
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