AUGUSTA COUNTRY CLUB INCORPORATED: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- AUGUSTA COUNTRY CLUB INCORPORATED (EIN 58-0148720)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-15
- IRS object ID
- 202203199349309365
- Schema version
- 2021v4.2
- 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 | 2022-11-15T11:02:49-06:00 | ReturnTs |
| Tax Period End | 2021-12-31 | 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 | 2021-01-01 | 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 | NICHOLAS GLADD | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7067339426 | PhoneNum |
| Signature | 2022-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | NICHOLAS | PersonFirstNm |
| Person Last | GLADD | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ALEXANDER LAZZARUOLO | PreparerPersonNm |
| PTIN | P01775353 | PTIN |
| Phone | 2126617777 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | NICHOLAS GLADD | 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 | $17,008,790 | 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 | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 310 | TotalEmployeeCnt |
| Total Volunteers | 16 | TotalVolunteersCnt |
| Total Gross UBI | $426,953 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $263,863 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,788,732 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,352,989 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,278,378 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,742 | PYInvestmentIncomeAmt |
| CY Investment Income | $320,643 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,300,521 | PYOtherRevenueAmt |
| CY Other Revenue | $5,084,184 | CYOtherRevenueAmt |
| PY Total Revenue | $9,443,984 | PYTotalRevenueAmt |
| CY Total Revenue | $12,683,205 | 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 | $6,070,715 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,035,096 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,610,578 | PYOtherExpensesAmt |
| CY Other Expenses | $6,455,028 | CYOtherExpensesAmt |
| PY Total Expenses | $12,681,293 | PYTotalExpensesAmt |
| CY Total Expenses | $13,490,124 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,237,309 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$806,919 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $39,756,948 | TotalAssetsBOYAmt |
| Total Assets EOY | $39,567,278 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,188,271 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,471,619 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $32,568,677 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $32,095,659 | 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 | 0 | 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 | 241 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 310 | 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 | $998,346 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $96,606 | 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 | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | 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 | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | 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 | KATHIE HANKINSON CONTROLLER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 |
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 |
|---|---|---|---|---|---|---|---|---|
| JAMES SHERMAN | ||||||||
| PRESDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| GARY MCMAHAN | ||||||||
| VICE - PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| NICHOLAS GLADD | ||||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MATTHEW MILLS | ||||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DEXTER AQUINDE | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CHARLES BALDWIN JR | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JAMES CRANFORD | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| LAMAR CROWELL JR | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JOHN CUDD | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JAMES ELLISON | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JEFF HADDEN | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| BRIAN HASKINS | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ANDY JONES | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ROBERT KILPATRICK | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ROBERT MOODY | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| LUCIEN WILLIAMS | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| KOLE N DONALDSON | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $134,385 | $0 | $17,536 | |||
| BRETT NINNESS | ||||||||
| GENERAL MANAGER | 40.00 | $331,028 | $0 | $21,784 | Yes (X) | |||
| MARVIN HERRERA | ||||||||
| BANQUET KITCHEN | 40.00 | $217,974 | $0 | $14,768 | Yes (X) | |||
| JOSHUA M DUNAWAY | ||||||||
| GOLF COURSE MAINTENANCE | 40.00 | $220,869 | $0 | $6,270 | Yes (X) | |||
| ANDREW ORBISON | ||||||||
| CLUBHOUSE | 40.00 | $120,329 | $0 | $11,446 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,024,585 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $71,804 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SECURITAS SECURITY SERVICES USA INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 403412 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30384 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | SECURITY SERVICES | ServicesDesc |
| Compensation | $104,090 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $6,280,032 | $6,280,032 |
| INITIATION FEES | 900099 | $998,346 | $998,346 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,278,378 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $118,638 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $118,638 | UnrelatedBusinessRevenueAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,332 | 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 | $6,332 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,332 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $6,332 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,009,506 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,807,501 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $202,005 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $202,005 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $202,005 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $5,697,946 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,518,084 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,179,862 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,131,403 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $48,459 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| CARES ACT - ERTC | 900099 | $846,471 | $846,471 | |
| MASTERS WEEK EVENT | 900099 | $51,519 | $51,519 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $897,990 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,683,205 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,409,781 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $426,953 | UnrelatedBusinessRevenueAmt |
| Exclusion | $846,471 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $504,733 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,005,847 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,497 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $930,064 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $439,955 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,560 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,352 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190,513 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $247,279 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,304 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $756,625 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,714 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,447 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,216 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,900,004 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,353 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| UNRELATED BUS. INC. TAX | $90,000 |
| GOLF COURSE OPERATIONS | $741,970 |
| FOOD & BEV OPERATIONS | $331,584 |
| CLUBHOUSE OPERATIONS | $298,722 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $392,385 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,490,124 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $189,156 | BOYAmt |
| EOY | $237,558 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,342,405 | BOYAmt |
| EOY | $1,516,629 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,593 | BOYAmt |
| EOY | $193,460 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,298 | BOYAmt |
| EOY | $44,937 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $50,588,308 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $23,503,740 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,750,905 | BOYAmt |
| EOY | $27,084,568 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,799,857 | BOYAmt |
| EOY | $7,393,243 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,393,734 | BOYAmt |
| EOY | $3,096,883 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,756,948 | BOYAmt |
| EOY | $39,567,278 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $577,832 | BOYAmt |
| EOY | $1,407,630 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $720,557 | BOYAmt |
| EOY | $569,926 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,889,882 | BOYAmt |
| EOY | $5,494,063 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,188,271 | BOYAmt |
| EOY | $7,471,619 | 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 | $32,568,677 | BOYAmt |
| EOY | $32,095,659 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,568,677 | BOYAmt |
| EOY | $32,095,659 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,756,948 | BOYAmt |
| EOY | $39,567,278 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$806,919 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $333,901 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| 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 | $3,473,978 | OtherCostOrOtherBasisAmt |
| Book Value | $3,473,978 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $38,935,563 | OtherCostOrOtherBasisAmt |
| Depreciation | $19,061,901 | DepreciationAmt |
| Book Value | $19,873,662 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,964,500 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,382,444 | DepreciationAmt |
| Book Value | $1,582,056 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,999,492 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,059,395 | DepreciationAmt |
| Book Value | $1,940,097 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $214,775 | OtherCostOrOtherBasisAmt |
| Book Value | $214,775 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $27,084,568 | 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 |
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 (4 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 | $286,028 | $0 | $45,000 | $0 | $0 | $0 | $0 | $0 | $21,784 | $0 | $352,812 | $0 | $0 | $0 |
| MARVIN HERRERA | ||||||||||||||
| BANQUET KITCHEN | $182,974 | $0 | $35,000 | $0 | $0 | $0 | $0 | $0 | $14,768 | $0 | $232,742 | $0 | $0 | $0 |
| JOSHUA M DUNAWAY | ||||||||||||||
| GOLF COURSE MAINTENANCE | $185,869 | $0 | $35,000 | $0 | $0 | $0 | $0 | $0 | $6,270 | $0 | $227,139 | $0 | $0 | $0 |
| KOLE N DONALDSON | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $116,885 | $0 | $17,500 | $0 | $0 | $0 | $0 | $0 | $17,536 | $0 | $151,921 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 OF GOVERNORS 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 GOVERNING BODY OF THE CLUB SHALL BE THE BOARD OF GOVERNORS. THE AUTHORITY OF THE CLUB AND THE GOVERNMENT AND MANAGEMENT OF THE AFFAIRS OF THE CLUB SHALL BE VESTED IN THE BOARD OF GOVERNORS AND ALL OF THE POWERS, DUTIES AND FUNCTIONS OF THE CORPORATION CONFERRED BY THE ARTICLES OF INCORPORATION, THE BYLAWS, STATE STATUTES, COMMON LAW COURT DECISIONS OR OTHERWISE SHALL BE EXERCISED, PERFORMED AND CONTROLLED BY THE BOARD OF GOVERNORS. IT SHALL HAVE SUPERVISION, CONTROL AND DIRECTION OF THE MANAGEMENT, AFFAIRS AND PROPERTY OF THE CLUB; SHALL DETERMINE ITS POLICIES OR CHANGES THEREIN AND SHALL ACTIVELY PROSECUTE ITS PURPOSES AND OBJECTIVES AND SUPERVISE THE DISBURSEMENT OF FUNDS. THE BOARD OF GOVERNORS SHALL HAVE THE POWER TO ASSIGN MEMBERS TO MEMBERSHIP CLASSIFICATION. THE BOARD OF GOVERNORS MAY ADOPT, BY MAJORITY VOTE, SUCH RULES, AND REGULATIONS FOR THE CONDUCT OF ITS BUSINESS AND THE BUSINESS OF THE CLUB AS SHALL BE DEEMED ADVISABLE AND HAVE THE POWER TO FIX PENALTIES FOR THE VIOLATION OF THE BYLAWS AND SUCH RULES AND REGULATIONS AS MAY BE ADOPTED BY IT. IN THE EXECUTION OF THE POWERS GRANTED HEREIN, THE EXECUTIVE COMMITTEE OF THE BOARD OF GOVERNORS MAY ACT FOR THE BOARD OF GOVERNORS BETWEEN MEETINGS OF THE BOARD OR AS DELEGATED BY THE BOARD. AT ITS ANNUAL MEETING EACH YEAR, THE BOARD SHALL ELECT FROM ITS OWN BODY, A PRESIDENT, A VICE-PRESIDENT, A SECRETARY AND A TREASURER. EACH SHALL SERVE FOR THE ENSUING YEAR AND UNTIL THEIR SUCCESSORS ARE ELECTED. THESE OFFICERS ALONG WITH THE IMMEDIATE PAST PRESIDENT SHALL CONSTITUTE THE EXECUTIVE COMMITTEE OF THE BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE BOARD OF GOVERNORS IS COMPRISED OF FULL OR VOTING MEMBERS OF THE CLUB. |
| FORM 990, PART VI, SECTION B, LINE 11B | A PRINTED COPY OF THE FORM 990 WILL BE PROVIDED TO EACH MEMBER OF THE BOARD OF GOVERNORS PRIOR TO THE FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD OF GOVERNORS ON A REGULAR BASIS TO MONITOR AND ENFORCE COMPLIANCE. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE GENERAL MANAGER'S COMPENSATION IS DETERMINED FOLLOWING A REVIEW BY THE BOARD OF GOVERNORS. |
| 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 | $0 | $0 | THE CLUB |
| 401 MILLEDGE ROAD LLC | |||||||||
| 655 MILLEDGE ROAD | AUGUSTA | GA | 30904 | 580148720 | PURCHASE AND MANAGE PROPERTY | GA | $0 | $0 | THE CLUB |