CAPITAL CITY CLUB INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- CAPITAL CITY CLUB INC (EIN 58-0182880)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-15
- IRS object ID
- 202303199349308405
- 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 | 2023-11-15T10:45:19-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 581433845 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRAZIER & DEETER LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1230 PEACHTREE STREET NE SUITE 1500 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30309 | 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 | 580182880 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE CAPITAL CITY CLUB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CAPI | BusinessNameControlTxt |
| Phone | 4042316910 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 JOHN PORTMAN BOULEVARD | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30303 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTINE LASSITER | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 4042316910 | PhoneNum |
| Signature | 2023-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CHRISTINE | PersonFirstNm |
| Person Last | LASSITER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JASON W NELSON | PreparerPersonNm |
| PTIN | P01426650 | PTIN |
| Phone | 4042537500 | 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 | CHRISTINE LASSITER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 53 WEST BROOKHAVEN DRIVE NE | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30319 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $41,166,579 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.CAPITALCITYCLUB.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1883 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | PRIVATE MEMBERSHIP CLUB THAT PROVIDES FOR THE SOCIAL AND RECREATIONAL NEEDS OF ITS MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 556 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $1,332,385 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $318,582 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $31,758,455 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $33,587,988 | CYProgramServiceRevenueAmt |
| PY Investment Income | $117,037 | PYInvestmentIncomeAmt |
| CY Investment Income | $254,244 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,487,930 | PYOtherRevenueAmt |
| CY Other Revenue | $1,443,244 | CYOtherRevenueAmt |
| PY Total Revenue | $33,363,422 | PYTotalRevenueAmt |
| CY Total Revenue | $35,285,476 | 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 | $18,524,606 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $21,592,416 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $11,480,379 | PYOtherExpensesAmt |
| CY Other Expenses | $12,327,666 | CYOtherExpensesAmt |
| PY Total Expenses | $30,004,985 | PYTotalExpensesAmt |
| CY Total Expenses | $33,920,082 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,358,437 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,365,394 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $84,524,331 | TotalAssetsBOYAmt |
| Total Assets EOY | $97,435,328 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,068,275 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,855,316 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $76,456,056 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $88,580,012 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PRIVATE MEMBERSHIP CLUB THAT PROVIDES FOR THE SOCIAL AND RECREATIONAL NEEDS OF ITS MEMBERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE CLUB OFFERS PRIVATE DINING AND BANQUET FACILITIES FOR USE BY ITS MEMBERS. MEMBERS UTILIZE THE CLUB FOR QUIET FAMILY DINNERS AS WELL AS LARGE FUNCTIONS SUCH AS PARTIES OR WEDDING RECEPTIONS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE CLUB FACILITIES INCLUDE TWO PROFESSIONALLY MAINTAINED GOLF COURSES, GOLF PRACTICE RANGES, AND GOLF PRO SHOPS FOR USE BY MEMBERS AND THEIR GUESTS. PRIVATE GOLF LESSONS ARE AVAILABLE TO MEMBERS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE CLUB MAINTAINS A FIRST CLASS ATHLETIC AND FITNESS FACILITY FOR USE BY MEMBERS. THE FACILITY PROVIDES STRUCTURED EXERCISE CLASSES, MODERN WEIGHT MACHINES AND FREE WEIGHTS, TENNIS COURTS AND A SWIMMING POOL. TENNIS AND SWIMMING LESSONS ARE AVAILABLE TO ALL MEMBERS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | 136 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 556 | 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 | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Initiation Fees And Cap Contri | $5,266,303 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $2,098,942 | 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | 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 | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTINE LASSITER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4042316910 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 53 WEST BROOKHAVEN DRIVE NE | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30319 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| E BRUCE WOODWARD | |||||||
| PRESIDENT | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| WILLIAM A MANER IV | |||||||
| VICE PRESIDENT | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MICHAEL R SMITH | |||||||
| SECRETARY-TREASURER | 8.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| R PAGE HOOD | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| COLIN CONNOLLY | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| MAGGIE YATES FISCHER | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| NEIL PRUITT | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JOE LECOMPTE | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| DANIEL T CAHOON | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM G BENSTON JR | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTINE M MORGAN | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT L SHULTS JR | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JACK MATTHEW MCKINNEY | |||||||
| GENERAL MANAGER/COO | 55.00 | Yes (X) | $846,082 | $0 | $2,265 | ||
| CHRISTINE LASSITER | |||||||
| CFO | 55.00 | Yes (X) | $235,000 | $0 | $9,990 | ||
| GROVER KYLE MARSHALL | |||||||
| DIR OF COURSE & GROUNDS MA | 55.00 | $330,277 | $0 | $12,267 | Yes (X) | ||
| WILLIAM E ANDERSON | |||||||
| DIRECTOR OF TENNIS | 55.00 | $256,248 | $0 | $10,950 | Yes (X) | ||
| STEVEN T ARCHER | |||||||
| DIRECTOR OF GOLF | 55.00 | $452,130 | $0 | $12,440 | Yes (X) | ||
| HUGO WELCH | |||||||
| ASSISTANT GENERAL MANAGER | 55.00 | $204,195 | $0 | $8,702 | Yes (X) | ||
| JENNIFER POLIC | |||||||
| HEALTH AND FITNESS DIRECTOR | 55.00 | $198,938 | $0 | $13,557 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,522,870 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $70,171 | 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 |
|---|---|---|---|---|---|
| HODGES & HICKS GENERAL CONTRACTORS | |||||
| 1085 OLD ROSWELL ROAD | ROSWELL | GA | 30076 | CONTRACTOR | $6,252,763 |
| HIGHLAND TURF SOLUTIONS LLC | |||||
| PO BOX 218 | ELK PARK | NC | 28622 | GOLF COURSE MAINTENANCE | $969,330 |
| SOUTHEAST SERIES OF LOCKTON COMPANIES L | |||||
| PO BOX 741732 | ATLANTA | GA | 303741732 | INSURANCE PREMIUMS | $688,515 |
| EDWARD DON & COMPANY | |||||
| 84 STEMMERS LANE | WESTHAMPTON | NJ | 080605652 | OFFICE SUPPLIES | $224,386 |
| CADENCE PETROLEUM GROUP | |||||
| PO BOX 601872 | CHARLOTTE | NC | 28260 | GAS/DIESEL | $154,047 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP FEES | 713910 | $20,164,838 | $20,164,838 | |
| ACTIVITY FEES | 713910 | $5,828,839 | $5,783,359 | $45,480 |
| INITIATION FEES | 713910 | $5,266,303 | $5,266,303 | |
| SERVICE CHARGES & OTHE | 713910 | $1,980,048 | $1,980,048 | |
| LOCKER RENTALS | 713910 | $114,518 | $114,518 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $233,442 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $233,442 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $33,587,988 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $259,957 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $259,957 | UnrelatedBusinessRevenueAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $310,000 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $39,342 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $270,658 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $270,658 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $270,658 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $50 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,763 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$5,763 | SecuritiesAmt |
| Other | $50 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$5,713 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$5,763 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $50 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $7,008,584 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $5,835,998 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,172,586 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $416,296 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $756,290 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,285,476 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $33,953,041 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,332,385 | UnrelatedBusinessRevenueAmt |
| Exclusion | $50 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,593,042 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,817,500 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,041,701 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,140,173 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $714 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,000 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,230 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,317,226 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,200,926 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,359 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,375 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,377,210 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| REPAIRS & MAINTENANCE | $1,879,334 |
| UTILITIES | $1,146,197 |
| COMMISSIONS | $704,564 |
| UNIFORMS & LINEN | $541,019 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $847,512 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,920,082 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $947,187 | BOYAmt |
| EOY | $5,020,425 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,066,330 | BOYAmt |
| EOY | $7,689,004 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,259,035 | BOYAmt |
| EOY | $7,077,740 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,204,743 | BOYAmt |
| EOY | $1,610,728 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $281,814 | BOYAmt |
| EOY | $632,087 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $139,303,198 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $63,973,051 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,765,222 | BOYAmt |
| EOY | $75,330,147 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $75,197 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,524,331 | BOYAmt |
| EOY | $97,435,328 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,532,683 | BOYAmt |
| EOY | $3,043,387 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,518,592 | BOYAmt |
| EOY | $5,804,965 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,000 | BOYAmt |
| EOY | $6,964 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,068,275 | BOYAmt |
| EOY | $8,855,316 | 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 | $76,456,056 | BOYAmt |
| EOY | $88,580,012 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,456,056 | BOYAmt |
| EOY | $88,580,012 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,524,331 | BOYAmt |
| EOY | $97,435,328 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,365,394 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$244,621 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $11,003,183 | 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) |
|---|---|---|
| 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 | $33,709,278 | OtherCostOrOtherBasisAmt |
| Book Value | $33,709,278 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $23,277,042 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,932,277 | DepreciationAmt |
| Book Value | $7,344,765 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $54,458,668 | OtherCostOrOtherBasisAmt |
| Depreciation | $36,178,918 | DepreciationAmt |
| Book Value | $18,279,750 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,597,751 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,861,856 | DepreciationAmt |
| Book Value | $3,735,895 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,260,459 | OtherCostOrOtherBasisAmt |
| Book Value | $12,260,459 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $75,330,147 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNDERFUNDED STATUS-DEFINED BENEFIT PENSION PLAN | Desc |
| Amt | $6,964 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,964 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $40,916,195 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$244,621 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $5,875,340 | OtherRevenueAmt |
| Revenue Not Reported | $5,630,719 | RevenueNotReportedAmt |
| Revenue Subtotal | $35,285,476 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $35,285,476 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $39,795,422 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $5,875,340 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $5,875,340 | ExpensesNotReportedAmt |
| Expenses Subtotal | $33,920,082 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $33,920,082 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CLUB QUALIFIED AS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(7) AND THE APPLICABLE STATE OF GEORGIA INCOME TAX LAWS. THE CLUB BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 5,835,998. RENTAL EXPENSES 39,342. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 5,835,998. RENTAL EXPENSES 39,342. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Written Policy Ref T And E Expnss | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JACK MATTHEW MCKINNEY | ||||||||||||||
| GENERAL MANAGER/COO | $371,502 | $0 | $105,000 | $0 | $369,580 | $0 | $500 | $0 | $1,765 | $0 | $848,347 | $0 | $0 | $0 |
| STEVEN T ARCHER | ||||||||||||||
| DIRECTOR OF GOLF | $417,130 | $0 | $32,000 | $0 | $3,000 | $0 | $10,675 | $0 | $1,765 | $0 | $464,570 | $0 | $0 | $0 |
| GROVER KYLE MARSHALL | ||||||||||||||
| DIR OF COURSE & GROUNDS MA | $268,777 | $0 | $48,000 | $0 | $13,500 | $0 | $10,502 | $0 | $1,765 | $0 | $342,544 | $0 | $0 | $0 |
| WILLIAM E ANDERSON | ||||||||||||||
| DIRECTOR OF TENNIS | $248,328 | $0 | $7,920 | $0 | $0 | $0 | $9,185 | $0 | $1,765 | $0 | $267,198 | $0 | $0 | $0 |
| CHRISTINE LASSITER | ||||||||||||||
| CFO | $210,000 | $0 | $25,000 | $0 | $0 | $0 | $8,225 | $0 | $1,765 | $0 | $244,990 | $0 | $0 | $0 |
| HUGO WELCH | ||||||||||||||
| ASSISTANT GENERAL MANAGER | $173,945 | $0 | $24,250 | $0 | $6,000 | $0 | $6,937 | $0 | $1,765 | $0 | $212,897 | $0 | $0 | $0 |
| JENNIFER POLIC | ||||||||||||||
| HEALTH AND FITNESS DIRECTOR | $192,111 | $0 | $6,827 | $0 | $0 | $0 | $6,963 | $0 | $6,594 | $0 | $212,495 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | MATT MCKINNEY HAS A COMPETITIVE DINING ALLOWANCE FOR THE PURPOSE OF REMAINING CURRENT ON F&B/SERVICE TRENDS AND EVALUATING THE LOCAL DINING OPTIONS FOR WHEN MEMBER DO NOT EAT AT THE CLUB. MATT SPENT $2,273.55 OF THIS ALLOWANCE IN 2022. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE CLUB IS A MEMBERSHIP ORGANIZATION. MEMBERS MUST BE INVITED TO JOIN BY EXISTING MEMBERS. MEMBERSHIPS ARE NOT TRANSFERABLE. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS ELECT THE GOVERNING BOARD ANNUALLY. A PRESIDENT, VICE-PRESIDENT, SECRETARY/TREASURER AND THREE MEMBERS OF THE GOVERNING BOARD SHALL BE ELECTED AT THE ANNUAL MEMBER MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBERS MUST APPROVE ANY PROPOSED CHANGES TO THE CLUB'S CONSTITUTION. THIS INCLUDES MEMBER CLASSIFICATIONS, POWERS OF THE BOARD, MEMBERSHIP LIMITS, INITIATION FEES AND DUES, ASSESSMENTS, ANNUAL MEMBER MEETINGS, PENALTIES, AND OTHER MATTERS. AMENDMENTS TO THE CLUB'S CONSTITUTION MAY BE MADE AT ANY MEETING OF THE CLUB, ANNUAL OR SPECIAL, BY THE AFFIRMATIVE VOTE OF TWO-THIRDS OF THE MEMBERS THEN ENTITLED TO VOTE AND ACTUALLY VOTING IN PERSON OR BY PROXY. NO PROPOSED AMENDMENT SHALL BE SUBMITTED TO THE MEMBERSHIP FOR VOTE; HOWEVER, UNLESS IT SHALL HAVE BEEN PREVIOUSLY APPROVED BY THE GOVERNING BOARD, AND UNLESS NOTICE OF SUCH PROPOSED AMENDMENT HAS BEEN GIVING IN WRITING TO THE MEMBERS AND POSTED IN THE CLUBHOUSE AT LEAST THIRTY DAYS PRIOR TO THE DATE OF THE MEETING AT WHICH IT IS TO BE CONSIDERED. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 AND RELATED TAX RETURNS ARE PREPARED BY FRAZIER & DEETER, LLC, AN OUTSIDE CPA FIRM. THE DRAFT RETURNS ARE REVIEWED IN DETAIL BY THE CFO, CONTROLLER AND THE GENERAL MANAGER FOR ACCURACY. THE DRAFT FORM IS THEN CIRCULATED TO THE GOVERNING BOARD FOR REVIEW AND COMMENT. ONCE ALL COMMENTS ARE RESOLVED, THE FINAL TAX FORMS ARE APPROVED AND SIGNED BY THE CFO. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS, DIRECTORS AND COMMITTEE MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST AT THE TIME OF DECISION MAKING. NO OFFICER OR BOARD MEMBER SHALL USE HIS OR HER POSITION FOR PERSONAL GAIN. SUCH ACTIVITY SHALL BE DEEMED A CONFLICT OF INTEREST AND SHALL BE A CAUSE FOR REMOVAL. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE CONSISTING OF THE CLUB'S PRESIDENT, VICE-PRESIDENT AND SECRETARY/TREASURER DETERMINE THE GENERAL MANAGER'S COMPENSATION. THE UTILIZE COMPARABILITY DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THE PROCESS IS UNDERTAKEN ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS, INCLUDING FORM 990, ARE MADE AVAILABLE UPON REQUEST. GOVERNING DOCUMENTS AND FINANCIAL INFORMATION ARE MADE AVAILABLE TO THE MEMBERS BUT NOT TO THE GENERAL PUBLIC. |
| FORM 990, PART VIII, LINE 7D: | DURING THE 2022 TAX YEAR, THE CAPITAL CITY CLUB SOLD ASSETS PRODUCING NET PROCEEDS OF $50. WE CHOOSE TO EXCLUDE THIS GAIN UNDER IRC SEC. 512(A)(3)(D) DUE TO THE FACT THAT THE CLUB USED ALL OF THE PROCEEDS TO PURCHASE PROPERTY TO BE USED IN THE CLUB'S EXEMPT FUNCTION DURING THE 2022 TAXABLE YEAR. |
| FORM 990, PART XI, LINE 9: | ASSESSMENTS 11,003,183. |