RICHLAND COUNTRY CLUB: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
RICHLAND COUNTRY CLUB (EIN 62-0339350)
Tax period
2024-10-01 to 2025-09-30
Filed
2026-08-17
IRS object ID
202602299349300835
Schema version
2024v5.5
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)
Return2026-08-17T10:15:45-05:00ReturnTs
Tax Period End2025-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN621199757PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LBMC PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1869AddressLine1Txt
CityBRENTWOODCityNm
State AbbreviationTNStateAbbreviationCd
ZIP370241869ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN620339350EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RICHLAND COUNTRY CLUBBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlRICHBusinessNameControlTxt
Phone6153700030PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE CLUB DRIVEAddressLine1Txt
CityNASHVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37215ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARTEL MEYERPersonNm
Person TitleGENERAL MANAGERPersonTitleTxt
Phone6153700030PhoneNum
Signature2026-08-17SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonABIGAIL CAMPBELLPreparerPersonNm
PTINP01296738PTIN
Phone6153774600PhoneNum
Preparation2026-08-17PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWESLEY LANGLOISPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE CLUB DRIVEAddressLine1Txt
CityNASHVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37215ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$24,278,820GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.RICHLANDCC.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1920FormationYr
Legal Domicile StateTNLegalDomicileStateCd
Activity Or MissionPROVIDING THE ORGANIZATION'S MEMBERS AND GUESTS WITH THE ACCOMODATIONS OF THE CLUB.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee472TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$1,364,172TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$192,317NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$12,913,570PYProgramServiceRevenueAmt
CY Program Service Revenue$14,893,794CYProgramServiceRevenueAmt
PY Investment Income$134,148PYInvestmentIncomeAmt
CY Investment Income$193,317CYInvestmentIncomeAmt
PY Other Revenue$4,515,961PYOtherRevenueAmt
CY Other Revenue$5,987,269CYOtherRevenueAmt
PY Total Revenue$17,563,679PYTotalRevenueAmt
CY Total Revenue$21,074,380CYTotalRevenueAmt
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$10,205,133PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$13,118,991CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$9,604,963PYOtherExpensesAmt
CY Other Expenses$10,393,386CYOtherExpensesAmt
PY Total Expenses$19,810,096PYTotalExpensesAmt
CY Total Expenses$23,512,377CYTotalExpensesAmt
PY Revenues Less Expenses-$2,246,417PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,437,997CYRevenuesLessExpensesAmt
Total Assets BOY$45,419,787TotalAssetsBOYAmt
Total Assets EOY$42,923,555TotalAssetsEOYAmt
Total Liabilities BOY$14,892,482TotalLiabilitiesBOYAmt
Total Liabilities EOY$13,890,146TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$30,527,305NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$29,033,409NetAssetsOrFundBalancesEOYAmt
MissionPROVIDING THE ORGANIZATION'S MEMBERS AND THEIR GUESTS WITH ALL THE USUAL PRIVILEGES, ADVANTAGES, CONVENIENCES AND ACCOMODATIONS OF THE CLUB.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescRESTAURANT AND BAR - THE ORGANIZATION PROVIDES RESTAURANT AND BAR FACILITIES ON THE PREMISES FOR ITS MEMBERS AND MEMBERS' GUESTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescGOLF COURSE, GOLF CARTS AND PROSHOP - THE ORGANIZATION PROVIDES FACILITIES AND A PROSHOP ON THE PREMISES FOR ITS MEMBERS AND MEMBERS' GUESTS TO PLAY GOLF AND PURCHASE GOLF EQUIPMENT.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescTENNIS - THE ORGANIZATION PROVIDES TENNIS COURTS ON THE PREMISES FOR ITS MEMBERS AND MEMBERS' GUESTS.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
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 With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
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 Document92IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee472EmployeeCnt
Employment Tax Returns Filed0EmploymentTaxReturnsFiledInd
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$2,290,142InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$1,170,855GrossReceiptsForPublicUseAmt
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
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 Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCHARLEE FRANKLINPersonNm
Phone6153700030PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE CLUB DRIVEAddressLine1Txt
CityNASHVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37215ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
MARTEL MEYER
CEO40.00Yes (X)$408,781$0$37,231
JOHN SPELLMAN
GOLF PRO40.00$279,135$0$14,613Yes (X)
SCOTT FREUND
GOLF COURSE SUPERINTENDENT40.00$330,930$0$29,331Yes (X)
JOHNATHAN HANCOCK
EXECUTIVE CHEF40.00$212,827$0$11,716Yes (X)
NATE BREEN
FITNESS40.00$188,483$0$23,811Yes (X)
DUSTN OVEBEEK
TENNIS PRO40.00$184,125$0$18,305Yes (X)
JOHN AUSTIN
PRESIDENT1.00Yes (X)$0$0$0Yes (X)
MATT KING
VICE PRESIDENT/HOUSE1.00Yes (X)$0$0$0Yes (X)
KENT WOOD
TREASURER/FINANCE1.00Yes (X)$0$0$0Yes (X)
NICK SOUTH
SECRETARY/MEMBERSHIP1.00Yes (X)$0$0$0Yes (X)
MAC ACHEE
BOARD MEMBER-GOLF1.00$0$0$0Yes (X)
FRED DIAZ
BOARD MEMBER-POOL1.00$0$0$0Yes (X)
BLAKE GARSIDE
BOARD MEMBER-GREENS1.00$0$0$0Yes (X)
NOBLE JUDY
BOARD MEMBER-TENNIS/IMAGE1.00$0$0$0Yes (X)
JOHN PARKER
BOARD MEMBER-FITNESS/IMAGE/CONSTITUTION1.00$0$0$0Yes (X)
SCOTT GARDNER
BOARD MEMBER1.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,604,281TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$135,007TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K20IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CADDIE MASTERS
15044 NORTH SCOTTSDALE RD SUITE 30SCOTSDALEAZ85254GOLF CADDIE SERVICES$388,426
LANDSCAPE WORKSHOP
550 MONTGOMERY HWYBIRMINGHAMAL35216GOLF COURSE FLOWERS$171,690
SMITH TURF & IRRIGATION
PO BOX 669388CHARLOTTENC282669388GOLF COURSE SERVICES$108,171
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP DUES713910$10,963,744$10,963,744
LESSON/TRAINING FEES713910$1,523,189$1,523,189
GOLF COURSE & PRO SHOP713910$1,006,458$169,081$837,377
CART RENTALS713910$578,137$321,315$256,822
TENNIS713910$265,258$210,738$54,520

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$557,008TotalRevenueColumnAmt
Related Or Exempt Func Income$534,872RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$22,136UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$14,893,794TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$193,317TotalRevenueColumnAmt
Unrelated Business Revenue$193,317UnrelatedBusinessRevenueAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$59,000RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$17,646RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$41,354RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$41,354TotalRevenueColumnAmt
Related Or Exempt Func Income$41,354RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$9,121,044GrossSalesOfInventoryAmt
Cost Of Goods Sold$3,186,794CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,934,250TotalRevenueColumnAmt
Related Or Exempt Func Income$5,934,250RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
INSURANCE PROCEEDS524298$7,518$7,518
MISC REVENUE900099$4,147$4,147
FieldValueIRS element (for citing)
Other Revenue Total$11,665OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$21,074,380TotalRevenueColumnAmt
Related Or Exempt Func Income$19,702,690RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$1,364,172UnrelatedBusinessRevenueAmt
Exclusion$7,518ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$446,012TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$10,730,579TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$182,964TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$890,472TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$868,964TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$60,092TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,065,577TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$20,310TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,740,152TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,416,552TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,372TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$29,931TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$27,917TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,442,845TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$352,498TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
MISCELLANEOUS$182,223
BAD DEBT EXPENSE$53,309
TAX PENALTIES & INTERES$608

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$23,512,377TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,526,479BOYAmt
EOY$1,934,031EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,598,747BOYAmt
EOY$3,492,064EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,495,187BOYAmt
EOY$1,579,924EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$763,170BOYAmt
EOY$676,218EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$250,894BOYAmt
EOY$99,081EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$85,943,267LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$51,014,624LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$36,142,296BOYAmt
EOY$34,928,643EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$643,014BOYAmt
EOY$213,594EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$45,419,787BOYAmt
EOY$42,923,555EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,958,567BOYAmt
EOY$3,198,819EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$7,508,918BOYAmt
EOY$8,063,356EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$3,969,086BOYAmt
EOY$2,470,536EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$455,911BOYAmt
EOY$157,435EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$14,892,482BOYAmt
EOY$13,890,146EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$30,527,305BOYAmt
EOY$29,033,409EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$30,527,305BOYAmt
EOY$29,033,409EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$45,419,787BOYAmt
EOY$42,923,555EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$2,437,997ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$113,805NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$1,057,906OtherChangesInNetAssetsAmt
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$4,689,966OtherCostOrOtherBasisAmt
Book Value$4,689,966BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$31,622,967OtherCostOrOtherBasisAmt
Depreciation$18,358,675DepreciationAmt
Book Value$13,264,292BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,632,253OtherCostOrOtherBasisAmt
Depreciation$8,684,003DepreciationAmt
Book Value$948,250BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,984,866OtherCostOrOtherBasisAmt
Depreciation$7,004,248DepreciationAmt
Book Value$2,980,618BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$30,013,215OtherCostOrOtherBasisAmt
Depreciation$16,967,698DepreciationAmt
Book Value$13,045,517BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$34,928,643TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
LONG TERM RIGHT OF USE ASSET$2,554
SHORT TERM RIGHT OF USE ASSET$154,881
FieldValueIRS element (for citing)
Total Liability$157,435TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$24,278,820TotalRevEtcAuditedFinclStmtAmt
Other Revenue$3,204,440OtherRevenueAmt
Revenue Not Reported$3,204,440RevenueNotReportedAmt
Revenue Subtotal$21,074,380RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$21,074,380TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$26,830,622TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$3,318,245OtherExpensesIncludedAmt
Expenses Not Reported$3,318,245ExpensesNotReportedAmt
Expenses Subtotal$23,512,377ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$23,512,377TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE CLUB IS A NOT-FOR-PROFIT ORGANIZATION AND EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(7), EXCEPT FOR AMOUNTS REPRESENTING UNRELATED BUSINESS INCOME. THE CLUB IS ALSO SUBJECT TO TENNESSEE FRANCHISE TAX AND EXCISE TAX ON UNRELATED BUSINESS INCOME. THE CLUB RECOGNIZES THE TAX BENEFIT ASSOCIATED WITH A TAX POSITION TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED. THE CLUB DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. IT IS THE CLUB'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. AS OF SEPTEMBER 30, 2025 AND 2024, THE CLUB HAS ACCRUED NO INTEREST AND NO PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:COST OF SALES RECLASSIFIED FROM EXPENSES 3,186,794. TO NET RENTAL EXPENSES WITH REVENUE 17,646.
PART XII, LINE 2D - OTHER ADJUSTMENTS:COST OF SALES RECLASSIFIED FROM EXPENSES 3,186,794. UNREALIZED GAINS/LOSSES 113,805. TO NET RENTAL EXPENSES WITH REVENUE 17,646.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Substantiation RequiredYes (1)SubstantiationRequiredInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MARTEL MEYER
CEO$377,833$0$30,948$0$0$0$6,375$0$30,856$0$446,012$0$0$0
JOHN SPELLMAN
GOLF PRO$259,582$0$19,553$0$0$0$4,961$0$9,652$0$293,748$0$0$0
SCOTT FREUND
GOLF COURSE SUPERINTENDENT$300,738$0$30,192$0$0$0$0$0$29,331$0$360,261$0$0$0
JOHNATHAN HANCOCK
EXECUTIVE CHEF$197,377$0$15,450$0$0$0$0$0$11,716$0$224,543$0$0$0
NATE BREEN
FITNESS$187,592$0$891$0$0$0$120$0$23,691$0$212,294$0$0$0
DUSTN OVEBEEK
TENNIS PRO$182,031$0$2,094$0$0$0$960$0$17,345$0$202,430$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS EQUITY MEMBERS WHO RECEIVE VOTING PRIVILEGES AND OWNERSHIP UPON PAYMENT IN FULL OF ALL MEMBERSHIP FEES.
FORM 990, PART VI, SECTION A, LINE 7AEQUITY MEMBERS OF THE ORGANIZATION VOTE AND ELECT THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7BMEMBERS MUST VOTE TO APPROVE MAJOR CAPITAL IMPROVEMENTS.
FORM 990, PART VI, SECTION A, LINE 8BTHE COMMITTEES MEET REGULARLY TO DISCUSS ISSUES. THE BOARD MEMBER CHAIRING EACH COMMITTEE REPORTS AT EACH BOARD MEETING THE ISSUES AND RECOMMENDATIONS FOR THE BOARD TO CONSIDER.
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE FORM 990 IS GIVEN TO EACH BOARD MEMBER TO REVIEW AFTER THE RETURN IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION REVIEWS THE POLICY AND ALSO REQUIRES ALL BOARD MEMEBERS TO SIGN A CONFLICT OF INTEREST STATEMENT EACH YEAR.
FORM 990, PART VI, SECTION B, LINE 15AN INDEPENDENT SALARY SURVEY WAS PERFORMED FOR THE COUNTRY CLUB. THIS SURVEY, ALONG WITH COMPARATIVE CLUB DATA AND A REVIEW BY A COMPENSATION COMMITTEE ON THE BOARD WAS USED IN DETERMINING SALARY LEVELS FOR KEY EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19FINANCIALS AND GOVERNING DOCUMENTS ARE MADE AVAILABLE "ON REQUEST" TO THE PUBLIC.
FORM 990, PART XI, LINE 9:MEMBERSHIP RESIGNATIONS -577,294. NEW MEMBER INITIATION FEES 182,000. CAPITAL FEES 1,453,200.

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