KOSCIUSKO COUNTRY CLUB: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: KOSCIUSKO COUNTRY CLUB (EIN 64-0348989)
Tax period: 2021-06-01 to 2022-05-31
Filed: 2022-08-05
IRS object ID: 202202179349301405
Schema version: 2021v4.0
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-08-05T15:02:39-05:00	ReturnTs
Tax Period End	2022-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	640394922	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WATKINS WARD AND STAFFORD PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	120 SOUTH NATCHEZ STREET	AddressLine1Txt
City	KOSCIUSKO	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39090	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	640348989	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KOSCIUSKO COUNTRY CLUB	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	KOSC	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 117	AddressLine1Txt
City	KOSCIUSKO	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	390900117	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CHAD KYLE	PersonNm
Person Title	SECRETARY TREASURER	PersonTitleTxt
Phone	6012895250	PhoneNum
Signature	2022-08-05	SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	CHAD	PersonFirstNm
Person Last	KYLE	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KENNY DUNGAN CPA	PreparerPersonNm
PTIN	P00369853	PTIN
Phone	6622899007	PhoneNum
Preparation	2022-08-05	PreparationDt

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	NON PROFIT	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	NATHAN LANDRUM	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2468 ATTALA ROAD 1205	AddressLine1Txt
City	KOSCIUSKO	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39090	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$153,612	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Activity Or Mission	KOSCIUSKO COUNTRY CLUB IS ORGANIZED FOR SOCIAL AND RECREATIONAL PURPOSES.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	6	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$148,617	PYProgramServiceRevenueAmt
CY Program Service Revenue	$153,143	CYProgramServiceRevenueAmt
PY Investment Income	$1,264	PYInvestmentIncomeAmt
CY Investment Income	$469	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$149,881	PYTotalRevenueAmt
CY Total Revenue	$153,612	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$42,075	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$43,129	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$133,874	PYOtherExpensesAmt
CY Other Expenses	$117,201	CYOtherExpensesAmt
PY Total Expenses	$175,949	PYTotalExpensesAmt
CY Total Expenses	$160,330	CYTotalExpensesAmt
PY Revenues Less Expenses	-$26,068	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$6,718	CYRevenuesLessExpensesAmt
Total Assets BOY	$476,564	TotalAssetsBOYAmt
Total Assets EOY	$462,242	TotalAssetsEOYAmt
Total Liabilities BOY	$8,454	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$850	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$468,110	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$461,392	NetAssetsOrFundBalancesEOYAmt
Mission	KOSCIUSKO COUNTRY CLUB IS ORGANIZED FOR SOCIAL AND RECREATIONAL PURPOSES.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	PROVIDED MEMBERS A PLACE TO GATHER TOGETHER FOR EVENTS SUCH AS WEDDINGS, PARTIES, FAMILY REUNIONS, ETC. MEMBERS ENJOYED MANY AMENITIES SUCH AS A SWIMMING POOL, TENNIS COURTS, CLUB HOUSE, PAVALLION, AND LAKE.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	6	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	J CHAD KYLE	PersonNm
Phone	6627929245	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	214 TRACE RIDGE DRIVE	AddressLine1Txt
City	KOSCIUSKO	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39090	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

TitleTitleTxt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
CHAD KYLE
SECRETARY TR	Yes (X)	$0	$0	$0
NATHAN LANDRUM
PRESIDENT	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	INCOME	Desc
Total Revenue Column	$153,143	TotalRevenueColumnAmt
Related Or Exempt Func Income	$153,143	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$153,143	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$469	TotalRevenueColumnAmt
Related Or Exempt Func Income	$469	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$153,612	TotalRevenueColumnAmt
Related Or Exempt Func Income	$153,612	RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$39,369	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$3,760	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,788	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$16,908	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$46,732	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
REPAIR & MAINTENANCE	$18,943
INSURANCE - PP&E	$17,612
TAXES - PROPERTY	$8,877
SPECIAL EVENTS	$3,089

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,252	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$160,330	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$43,565	BOYAmt
EOY	$66,321	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$72,492	BOYAmt
EOY	$72,939	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	-$4,567	BOYAmt
EOY	-$4,421	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,039,501	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$712,098	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$365,074	BOYAmt
EOY	$327,403	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$476,564	BOYAmt
EOY	$462,242	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$8,454	BOYAmt
EOY	$850	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$8,454	BOYAmt
EOY	$850	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$468,110	BOYAmt
EOY	$461,392	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$468,110	BOYAmt
EOY	$461,392	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$476,564	BOYAmt
EOY	$462,242	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$6,718	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$35,700	OtherCostOrOtherBasisAmt
Book Value	$35,700	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,003,801	OtherCostOrOtherBasisAmt
Depreciation	$712,098	DepreciationAmt
Book Value	$291,703	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$327,403	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
ACCRUED FICA MEDICARE & FEDERAL WITH	$759
ACCRUED STATE WITHHOLDING	$82
ACCRUED FUTA	$9

Field	Value	IRS element (for citing)
Total Liability	$850	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	BOOKS ARE RECORDS ARE OPEN FOR PUBLIC INSPECTION AND ARE MADE AVAILABLE AT THE CLUB'S ANNUAL MEETING
FORM 990, PAGE 6, PART VI, LINE 19	BOOKS ARE RECORDS ARE OPEN FOR PUBLIC INSPECTION AND ARE MADE AVAILABLE AT THE CLUB'S ANNUAL MEETING.