COUNTRY CLUB OF BIRMINGHAM: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- COUNTRY CLUB OF BIRMINGHAM (EIN 63-0049960)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-10-11
- IRS object ID
- 202342849349300044
- Schema version
- 2022v5.0
- 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) |
|---|---|---|
| Return | 2023-10-11T13:22:19-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 580692043 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MAULDIN & JENKINS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 SOUTHBRIDGE PARKWAY STE 501 | AddressLine1Txt |
| City | BIRMINGHAM | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35209 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 630049960 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COUNTRY CLUB OF BIRMINGHAM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COUN | BusinessNameControlTxt |
| Phone | 2058795611 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3325 COUNTRY CLUB ROAD | AddressLine1Txt |
| City | MOUNTAIN BROOK | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35213 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SALLY HUBBARD | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 2058795611 | PhoneNum |
| Signature | 2023-10-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SALLY | PersonFirstNm |
| Person Last | HUBBARD | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MEREDITH SMITH | PreparerPersonNm |
| PTIN | P00663029 | PTIN |
| Phone | 2054452880 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JEFF ORKUS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3325 COUNTRY CLUB RD | AddressLine1Txt |
| City | BIRMINGHAM | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35213 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $26,124,193 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | HTTPS://WWW.CCBHAM.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1922 | FormationYr |
| Legal Domicile State | AL | LegalDomicileStateCd |
| Activity Or Mission | COUNTRY CLUB ORGANIZED TO PROVIDE RECREATIONAL FACILITIES FOR ITS MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 1367 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 1367 | VotingMembersIndependentCnt |
| Total Employee | 509 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $17,379,680 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $19,342,529 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,696,364 | PYOtherRevenueAmt |
| CY Other Revenue | $4,599,981 | CYOtherRevenueAmt |
| PY Total Revenue | $23,076,044 | PYTotalRevenueAmt |
| CY Total Revenue | $23,942,510 | 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 | $11,712,477 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $12,849,040 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,506,062 | PYOtherExpensesAmt |
| CY Other Expenses | $11,734,681 | CYOtherExpensesAmt |
| PY Total Expenses | $22,218,539 | PYTotalExpensesAmt |
| CY Total Expenses | $24,583,721 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $857,505 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$641,211 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $47,639,454 | TotalAssetsBOYAmt |
| Total Assets EOY | $47,198,662 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,738,720 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,156,978 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $38,900,734 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $38,041,684 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE COUNTRY CLUB OF BIRMINGHAM IS A PRIVATE CLUB DEVOTED PRIMARILY TO SOCIAL ACTIVITIES; MAINLY DINING, ENTERTAINMENT, SWIMMING, GOLF AND TENNIS. THE CLUB GRANTS CREDIT TO MEMBERS, SUBSTANTIALLY ALL OF WHOM ARE LOCAL RESIDENTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $24,583,721 | ExpenseAmt |
| Desc | ALL EXPENDITURES ARE MADE IN FURTHERANCE OF THE SOCIAL ACTIVITIES OF THE ORGANIZATION'S MEMBERS. | Desc |
| Total Program Service Expenses | $24,583,721 | TotalProgramServiceExpensesAmt |
| 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 | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 19 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 509 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| 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 | $2,133,367 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | 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 | 1367 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 1367 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | 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 | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | 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 | SALLY HUBBARD | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2058794611 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3325 COUNTRY CLUB RD | AddressLine1Txt |
| City | BIRMINGHAM | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35213 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|
| JIM RICHARDSON | |||||||
| FINANCE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| AUSTIN DAVIS | |||||||
| BOARD MEMBER & GOLF CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHUCK REDDEN | |||||||
| BOARD MEMBER & HOUSE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PAUL SIMMONS | |||||||
| BOARD MEMBER & FACILITIES | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN SMITH T | |||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CAL DODSON | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| TREY CLEGG | |||||||
| PAST CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NELSON BEAN | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WARD LACY | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRIS HARMON | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JENNIFER GRAY | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAY BRANDRUP | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN GROSS | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CASEY MOORE | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JACK BROWN | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHIP GRIZZLE | |||||||
| BOARD MEMBER AND LEGAL COUNSEL | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFF ORKUS | |||||||
| GENERAL MANAGER & CEO | 40.00 | Yes (X) | $391,204 | $0 | $27,363 | ||
| SALLY HUBBARD | |||||||
| CFO | 40.00 | Yes (X) | $172,851 | $0 | $6,763 | ||
| ERIC ESHLEMAN | |||||||
| DIRECTOR OF GOLF | 40.00 | $286,729 | $0 | $30,514 | Yes (X) | ||
| LEE MCLEMORE | |||||||
| DIRECTOR OF GOLF COURSE MAINTENANCE | 40.00 | $255,466 | $0 | $34,404 | Yes (X) | ||
| JASON KNOWLTON | |||||||
| EXECUTIVE CHEF | 40.00 | $179,423 | $0 | $7,699 | Yes (X) | ||
| JAY WEINACKER | |||||||
| DIRECTOR OF TENNIS | 40.00 | $204,443 | $0 | $9,058 | Yes (X) | ||
| TARA ROBERTSON | |||||||
| DIRECTOR OF FITNESS | 40.00 | $236,374 | $0 | $6,563 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,726,490 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $122,364 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| NATIONAL CLEANING SYSTEMS INC | |||||
| 592 WHITE STONE WAY | BIRMINGHAM | AL | 35226 | CONTRACT LABOR | $1,002,585 |
| BRASFIELD & GORRIE LLC | |||||
| PO BOX 11407 | BIRMINGHAM | AL | 35246 | CONSTRUCTION PROJECTS | $684,459 |
| GTO 1 LLC | |||||
| 1830 MONTCLAIR ROAD SUITE B | BIRMINGHAM | AL | 35210 | CONTRACT LABOR | $251,551 |
| GHOLSTON TREE SERVICE | |||||
| PO BOX 611086 | BIRMINGHAM | AL | 35261 | TREE REMOVAL | $121,450 |
| ONIN STAFFING | |||||
| PO BOX 933473 | ATLANTA | GA | 31193 | STAFFING | $102,691 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 713910 | $11,704,980 | $11,704,980 |
| GOLF COURSE | 713910 | $3,916,755 | $3,916,755 |
| MEMBERSHIP INITIATION FEES | 713910 | $2,133,367 | $2,133,367 |
| FITNESS | 713910 | $1,032,457 | $1,032,457 |
| LOCKER ROOM | 713910 | $223,686 | $223,686 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $331,284 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $331,284 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $19,342,529 | TotalProgramServiceRevenueAmt |
| Gross Sales Of Inventory | $6,206,866 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $2,181,683 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,025,183 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,025,183 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| CONSTRUCTION ASSESSMENT INCOME | 236000 | $441,209 | $441,209 | |
| OTHER INCOME | 713910 | $92,624 | $92,624 | |
| 457 EARNINGS | 713910 | $40,965 | $40,965 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $574,798 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,942,510 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,501,301 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $441,209 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,018,916 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,729 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $899,341 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $769,054 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,902 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,382 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,932 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,614,430 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $449,373 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| SUPPLIES AND EQUIPMENT | $2,037,198 |
| COST OF SALES (OTHER TH | $1,388,761 |
| UTILITIES | $1,056,250 |
| TOURNAMENTS | $651,508 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,272,945 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,583,721 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,280,574 | BOYAmt |
| EOY | $1,486,766 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,119,495 | BOYAmt |
| EOY | $2,387,870 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $652,711 | BOYAmt |
| EOY | $727,300 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $238,290 | BOYAmt |
| EOY | $431,394 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $82,301,860 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $42,236,621 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,368,527 | BOYAmt |
| EOY | $40,065,239 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $979,857 | BOYAmt |
| EOY | $2,100,093 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,639,454 | BOYAmt |
| EOY | $47,198,662 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,843,448 | BOYAmt |
| EOY | $2,037,240 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,042,270 | BOYAmt |
| EOY | $1,143,887 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,603 | BOYAmt |
| EOY | $119,216 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,736,399 | BOYAmt |
| EOY | $5,856,635 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,738,720 | BOYAmt |
| EOY | $9,156,978 | 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 | $38,900,734 | BOYAmt |
| EOY | $38,041,684 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,900,734 | BOYAmt |
| EOY | $38,041,684 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,639,454 | BOYAmt |
| EOY | $47,198,662 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$641,211 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$217,839 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 | $148,816 | OtherCostOrOtherBasisAmt |
| Book Value | $148,816 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $82,153,044 | OtherCostOrOtherBasisAmt |
| Depreciation | $42,236,621 | DepreciationAmt |
| Book Value | $39,916,423 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $40,065,239 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| LINE OF CREDIT | $3,756,542 |
| DEFERRED COMPENSATION LIABILITY | $861,483 |
| LEASE LIABILITIES | $1,238,610 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,856,635 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $26,124,193 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $2,181,683 | OtherRevenueAmt |
| Revenue Not Reported | $2,181,683 | RevenueNotReportedAmt |
| Revenue Subtotal | $23,942,510 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $23,942,510 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $26,765,404 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,181,683 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,181,683 | ExpensesNotReportedAmt |
| Expenses Subtotal | $24,583,721 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $24,583,721 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CLUB WAS GRANTED EXEMPTION FROM FEDERAL INCOME TAX AS A SOCIAL CLUB DESCRIBED UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. HOWEVER, CERTAIN INCOME EARNED BY THE CLUB IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS PRODUCING TAXABLE UNRELATED BUSINESS INCOME. UNDER THESE TAX LAWS, UNRELATED BUSINESS INCOME TAX EXPENSE OF $0 IS INCLUDED IN THE STATEMENT OF REVENUES, EXPENSES, AND OTHER CHANGES IN UNRESTRICTED NET ASSETS FOR THE YEARS ENDING DECEMBER 31, 2022 AND 2021. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COGS: FOOD AND BEVERAGE - NET ON PAGE 9 2,181,683. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FOOD AND BEVERAGE COGS - NET ON PAGE 9 2,181,683. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JEFF ORKUS | ||||||||||||||
| GENERAL MANAGER & CEO | $341,204 | $0 | $50,000 | $0 | $0 | $0 | $22,570 | $0 | $4,793 | $0 | $418,567 | $0 | $0 | $0 |
| ERIC ESHLEMAN | ||||||||||||||
| DIRECTOR OF GOLF | $176,164 | $0 | $49,000 | $0 | $61,565 | $0 | $29,514 | $0 | $1,000 | $0 | $317,243 | $0 | $0 | $0 |
| LEE MCLEMORE | ||||||||||||||
| DIRECTOR OF GOLF COURSE MAINTENANCE | $212,539 | $0 | $42,927 | $0 | $0 | $0 | $28,312 | $0 | $6,092 | $0 | $289,870 | $0 | $0 | $0 |
| TARA ROBERTSON | ||||||||||||||
| DIRECTOR OF FITNESS | $118,055 | $0 | $14,000 | $0 | $104,319 | $0 | $5,563 | $0 | $1,000 | $0 | $242,937 | $0 | $0 | $0 |
| JAY WEINACKER | ||||||||||||||
| DIRECTOR OF TENNIS | $64,862 | $0 | $12,421 | $0 | $127,160 | $0 | $8,058 | $0 | $1,000 | $0 | $213,501 | $0 | $0 | $0 |
| JASON KNOWLTON | ||||||||||||||
| EXECUTIVE CHEF | $163,366 | $0 | $16,057 | $0 | $0 | $0 | $6,599 | $0 | $1,100 | $0 | $187,122 | $0 | $0 | $0 |
| SALLY HUBBARD | ||||||||||||||
| CFO | $145,076 | $0 | $27,775 | $0 | $0 | $0 | $5,763 | $0 | $1,000 | $0 | $179,614 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | COMPENSATION IS DETERMINED BY THE GM AND FINANCE COMMITTEE AFTER ANNUAL REVIEWS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | CERTAIN MEMBERS OF THE GOVERNING BODY REVIEW THE FORM 990 BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE GENERAL MANAGER REVIEWS AND APPROVES SALARIES OF EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL ENTITY DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | ACCOUNTING/AUDITORS 48,000. CONSULTATION FEES 2,423. RECRUITING FEES 62,959. |
| FORM 990, PART IX, LINE 24E | REPAIRS AND MAINTENANCE 587,140. EQUIPMENT RENTAL 526,452. PROPERTY TAXES 263,743. TELEPHONE, COMPUTER AND INTERNET 224,195. BANK AND PAYROLL CHARGES 104,519. GENERAL AND ADMINISTRATIVE 102,704. BOARD AND COMMITTEE MEETINGS 100,679. TAXES AND LICENSES 100,648. MEMBERSHIP DUES AND SUBSCRIPTIONS 91,181. ENTERTAINMENT 78,565. EDUCATION AND TRAINING 75,050. POSTAGE 14,666. MISCELLANEOUS 2,320. BAD DEBT 1,083. |
| FORM 990, PART XII, LINE 2C | NO CHANGES WERE MADE TO THE ORGANIZATION'S OVERSIGHT OR SELECTION PROCESSES SINCE THE PRIOR TAX YEAR. |