AUGUSTA COUNTRY CLUB INCORPORATED: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: AUGUSTA COUNTRY CLUB INCORPORATED (EIN 58-0148720)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-13
IRS object ID: 202443189349311694
Schema version: 2023v5.1
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
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-13T20:36:59-06:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	133628255	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CONDON O'MEARA MCGINTY & DONNELLY LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	ONE BATTERY PARK PLAZA 7TH FL	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10004	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	580148720	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE AUGUSTA COUNTRY CLUB INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AUGU	BusinessNameControlTxt
Phone	7067339426	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3166	AddressLine1Txt
City	AUGUSTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30903	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ROBERT MCCORD KILPATRICK	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	7067339426	PhoneNum
Signature	2024-11-04	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ALEXANDER LAZZARUOLO	PreparerPersonNm
PTIN	P01775353	PTIN
Phone	2126617777	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ROBERT MCCORD KILPATRICK	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3166	AddressLine1Txt
City	AUGUSTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30903	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$27,744,749	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1899	FormationYr
Legal Domicile State	GA	LegalDomicileStateCd
Activity Or Mission	TO ACT AS A PRIVATE MEMBER CLUB THAT PROVIDES MEMBERS WITH A PLACE TO SOCIALIZE AND ENJOY	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	346	TotalEmployeeCnt
Total Volunteers	14	TotalVolunteersCnt
Total Gross UBI	$1,255,708	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$482,372	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$7,791,166	PYProgramServiceRevenueAmt
CY Program Service Revenue	$8,673,151	CYProgramServiceRevenueAmt
PY Investment Income	-$65,736	PYInvestmentIncomeAmt
CY Investment Income	$506,291	CYInvestmentIncomeAmt
PY Other Revenue	$5,906,470	PYOtherRevenueAmt
CY Other Revenue	$6,999,199	CYOtherRevenueAmt
PY Total Revenue	$13,631,900	PYTotalRevenueAmt
CY Total Revenue	$16,178,641	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$7,807,668	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$8,511,320	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$7,088,192	PYOtherExpensesAmt
CY Other Expenses	$7,259,534	CYOtherExpensesAmt
PY Total Expenses	$14,895,860	PYTotalExpensesAmt
CY Total Expenses	$15,770,854	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,263,960	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$407,787	CYRevenuesLessExpensesAmt
Total Assets BOY	$39,926,985	TotalAssetsBOYAmt
Total Assets EOY	$39,002,384	TotalAssetsEOYAmt
Total Liabilities BOY	$9,999,326	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$8,011,095	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$29,927,659	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$30,991,289	NetAssetsOrFundBalancesEOYAmt
Mission	THE 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 Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	TAX EXEMPT CLUB ACTIVITIES	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	255	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	346	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Initiation Fees And Cap Contri	$1,323,851	InitiationFeesAndCapContriAmt
Gross Receipts For Public Use	$608,677	GrossReceiptsForPublicUseAmt
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	14	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KOLE DONALDSON CONTROLLER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7037339426	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	655 MILLEDGE ROAD	AddressLine1Txt
City	AUGUSTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30904	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
MATTHEW MILLS
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
JEFF HADDEN
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
ROBERT KILPATRICK
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
PAUL TROTTER
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
DEXTER AQUINDE
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
SCOTT BENJAMIN
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
JAMES CRANFORD
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
JOHN CUDD
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
JAMES ELLISON
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
BRIAN HASKINS
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
DONALD LOEBL JR
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
DAVID MCDANIEL
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
ROBERT MOODY
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
EDGAR PERRY
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
BRETT NINNESS
GENERAL MANAGER	40.00			$318,068	$0	$41,969	Yes (X)
JOSHUA DUNAWAY
GOLF COURSE SUPERINTENDENT	40.00			$216,890	$0	$15,055	Yes (X)
MARVIN HERRERA
EXECUTIVE CHEF	40.00			$215,266	$0	$27,620		Yes (X)
ANDREA MCCURRY
DIRECTOR OF FITNESS	40.00			$165,204	$0	$13,571		Yes (X)
GARY CRESSEND
GOLF INSTRUCTOR	40.00			$124,286	$0	$10,708		Yes (X)
KOLE DONALDSON
CHIEF FINANCIAL OFFICER	40.00			$138,251	$0	$24,999		Yes (X)
RICK ROMEUS
ASSISTANT GENERAL MANAGER	40.00			$134,748	$0	$17,815		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,312,713	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$151,737	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	10	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
MURPHY BROS CONSTUCTION
PO BOX 459	APPLING	GA	30802	GUARD GATE CONSTRUCTION	$273,732
DUCKWORTH DEVELOPMENT INC
PO BOX 212597	MARTINEZ	GA	30907	GOLF COURSE CONSTRUCTION	$188,315
SECURITAS SECURITY SERVICES INC
PO BOX 403412	ATLANTA	GA	30384	PROPERTY SECURITY	$136,648
AUGUSTA OVERHEAD DOOR SALES
1529 CRESENT DR	AUGUSTA	GA	30909	GUARD GATE CONSTRUCTION	$102,614

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES	713910	$7,349,300	$7,349,300
INITIATION FEES	713910	$1,323,851	$1,323,851

Field	Value	IRS element (for citing)
Total Program Service Revenue	$8,673,151	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$145,253	TotalRevenueColumnAmt
Unrelated Business Revenue	$124,025	UnrelatedBusinessRevenueAmt
Exclusion	$21,228	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$1,615	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$1,615	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,615	TotalRevenueColumnAmt
Unrelated Business Revenue	$1,615	UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$9,983,567	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$9,622,529	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$361,038	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$361,038	TotalRevenueColumnAmt
Unrelated Business Revenue	$361,038	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$7,921,650	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$1,943,579	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,978,071	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,455,491	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$522,580	UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
CARES ACT - ERTC	900099	$773,063	$773,063
MASTERS WEEK EVENT	900099	$246,450		$246,450

Field	Value	IRS element (for citing)
Other Revenue Total	$1,019,513	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$16,178,641	TotalRevenueColumnAmt
Related Or Exempt Func Income	$14,128,642	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$1,255,708	UnrelatedBusinessRevenueAmt
Exclusion	$794,291	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$591,981	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$7,134,557	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$131,566	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$85,729	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$567,487	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$48,000	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$245,118	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$330,983	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$140,191	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$811,173	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$13,357	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$122,481	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$345,849	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$2,588,878	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$202,527	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
GOLF COURSE OPERATIONS	$933,881
FOOD & BEV. OPERATIONS	$509,999
ENTERTAINMENT	$424,594
OTHER DEPT. OPERATIONS	$290,127

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$252,376	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$15,770,854	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$113,111	BOYAmt
EOY	$394,997	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,603,012	BOYAmt
EOY	$1,860,755	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$195,092	BOYAmt
EOY	$275,424	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$93,180	BOYAmt
EOY	$250,172	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$55,605,595	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$28,745,683	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$28,580,317	BOYAmt
EOY	$26,859,912	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$6,245,390	BOYAmt
EOY	$6,264,241	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$3,096,883	BOYAmt
EOY	$3,096,883	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$39,926,985	BOYAmt
EOY	$39,002,384	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$841,124	BOYAmt
EOY	$916,308	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$613,782	BOYAmt
EOY	$665,044	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$4,262,300	BOYAmt
EOY	$2,366,810	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,282,120	BOYAmt
EOY	$4,062,933	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$9,999,326	BOYAmt
EOY	$8,011,095	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$29,927,659	BOYAmt
EOY	$30,991,289	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$29,927,659	BOYAmt
EOY	$30,991,289	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$39,926,985	BOYAmt
EOY	$39,002,384	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$407,787	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$655,843	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,629,592	OtherCostOrOtherBasisAmt
Book Value	$3,629,592	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$39,281,460	OtherCostOrOtherBasisAmt
Depreciation	$23,067,331	DepreciationAmt
Book Value	$16,214,129	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,546,575	OtherCostOrOtherBasisAmt
Depreciation	$1,748,013	DepreciationAmt
Book Value	$4,798,562	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,590,625	OtherCostOrOtherBasisAmt
Depreciation	$3,930,339	DepreciationAmt
Book Value	$1,660,286	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$557,343	OtherCostOrOtherBasisAmt
Book Value	$557,343	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$26,859,912	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	INITIATION FEES RECEIVABLE	Desc
Book Value	$3,096,883	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$3,096,883	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	LONG TERM DEBT	Desc
Amt	$4,062,933	Amt

Field	Value	IRS element (for citing)
Total Liability	$4,062,933	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:	COGS
PART XI, LINE 4B - OTHER ADJUSTMENTS:	STORM DAMAGES
PART XII, LINE 2D - OTHER ADJUSTMENTS:	COGS
PART XII, LINE 4B - OTHER ADJUSTMENTS:	STORM DAMAGES

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
BRETT NINNESS
GENERAL MANAGER	$268,715	$0	$15,500	$0	$33,853	$0	$12,103	$0	$29,866	$0	$360,037	$0	$0	$0
MARVIN HERRERA
EXECUTIVE CHEF	$193,410	$0	$21,250	$0	$606	$0	$7,761	$0	$19,859	$0	$242,886	$0	$0	$0
JOSHUA DUNAWAY
GOLF COURSE SUPERINTENDENT	$195,042	$0	$15,480	$0	$6,368	$0	$8,057	$0	$6,998	$0	$231,945	$0	$0	$0
ANDREA MCCURRY
DIRECTOR OF FITNESS	$59,539	$0	$795	$0	$104,870	$0	$6,576	$0	$6,995	$0	$178,775	$0	$0	$0
KOLE DONALDSON
CHIEF FINANCIAL OFFICER	$126,695	$0	$9,960	$0	$1,596	$0	$5,132	$0	$19,867	$0	$163,250	$0	$0	$0
RICK ROMEUS
ASSISTANT GENERAL MANAGER	$122,608	$0	$9,730	$0	$2,410	$0	$5,001	$0	$12,814	$0	$152,563	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	JEFF HADDEN (VICE PRESIDENT), EDGAR L. PERRY (BOARD MEMBER), AND BRIAN HASKINS (BOARD MEMBER) HAVE A BUSINESS RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 6	THE MEMBERSHIP OF THE CLUB SHALL CONSIST OF THE FOLLOWING CLASSES: SENIOR RESIDENT, JUNIOR RESIDENT, ASSOCIATE, SOCIAL, SUPER SENIOR & LEGACY SOCIAL, INTERMEDIATE LEGACY, LEGACY JUNIOR RESIDENT EMERITUS, EMERITUS SOCIAL, NON-RESIDENT, CLERGY & SUPER SOCIAL, PGA TOUR PLAYER. IN ADDITION, THE CLUB SHALL RECOGNIZE INDIVIDUAL RESIDENT MEMBERS, SUSTAINING, LIFE, AND SUPER SENIOR, SOCIAL SUPER SENIOR OR SOCIAL EMERITUS SOCIAL 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 MEMBERS 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 ELECTION OF NEW BOARD MEMBERS GET VOTED ON BY MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7B	CAPITAL PROJECTS OVER $2.5M IN A CALENDAR YEAR HAVE TO GET VOTED ON BY THE VOTING MEMBERS FOR APPROVAL.
FORM 990, PART VI, SECTION B, LINE 11B	A PRINTED COPY OF THE FORM 990 WILL BE PROVIDED TO EACH MEMBER OF THE BOARD PRIOR TO THE FILING WITH THE IRS.
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.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Total IncomeTotalIncomeAmt	End Of Year AssetsEndOfYearAssetsAmt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
ACC ENDOWMENT LLC
655 MILLEDGE ROAD	AUGUSTA	GA	30904	580148720	HOLD, INVEST, MANAGE AND ADMINISTER AN ENDOWMENT FUND	GA	$58,976	$6,314,695	THE CLUB
401 MILLEDGE ROAD LLC
655 MILLEDGE ROAD	AUGUSTA	GA	30904	580148720	PURCHASE AND MANAGE PROPERTY	GA	$0	$0	THE CLUB