SPRING ISLAND CLUB: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- SPRING ISLAND CLUB (EIN 57-0905091)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-11-15
- IRS object ID
- 202113199349323221
- Schema version
- 2020v4.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-11-15T16:01:30-06:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 570776381 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEBSTERROGERS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1999 | AddressLine1Txt |
| City | BLUFFTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29910 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570905091 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPRING ISLAND CLUB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SPRI | BusinessNameControlTxt |
| Phone | 8439872002 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 174 CALLAWASSIE DRIVE | AddressLine1Txt |
| City | OKATIE | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29910 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RUTHANN RAY | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 8439872002 | PhoneNum |
| Signature | 2021-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | RUTHANN | PersonFirstNm |
| Person Last | RAY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JASON J ASHLEY | PreparerPersonNm |
| PTIN | P00851772 | PTIN |
| Phone | 8437068440 | PhoneNum |
| Preparation | 2021-11-15 | PreparationDt |
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 | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RUTHANN RAY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 174 CALLAWASSIE DRIVE | AddressLine1Txt |
| City | OKATIE | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29910 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,471,611 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.SPRINGISLAND.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1990 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | COUNTRY CLUB WHICH PROVIDES ITS MEMBERS WITH VARIOUS SOCIAL FUNCTIONS AND SERVICES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 130 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $71,121 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,506,876 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,954,482 | CYProgramServiceRevenueAmt |
| PY Investment Income | $23,459 | PYInvestmentIncomeAmt |
| CY Investment Income | $8,522 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,166,009 | PYOtherRevenueAmt |
| CY Other Revenue | $1,841,799 | CYOtherRevenueAmt |
| PY Total Revenue | $8,696,344 | PYTotalRevenueAmt |
| CY Total Revenue | $8,804,803 | 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 | $3,667,852 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,718,717 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,355,750 | PYOtherExpensesAmt |
| CY Other Expenses | $4,958,504 | CYOtherExpensesAmt |
| PY Total Expenses | $9,023,602 | PYTotalExpensesAmt |
| CY Total Expenses | $8,677,221 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$327,258 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $127,582 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,133,614 | TotalAssetsBOYAmt |
| Total Assets EOY | $19,073,896 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,056,712 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,869,412 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,076,902 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,204,484 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE THE MEMBERS WITH SERVICES THAT INCLUDE GOLF, TENNIS, FITNESS CENTER AND DINING FACILITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDE CLUB MEMBERS WITH VARIED SOCIAL FUNCTIONS AND GATHERINGS. PROVIDE MEMBERS WITH VARIOUS AMENITIES SUCH AS FOOD AND BEVERAGE, GOLF, HUNTING, TENNIS AND FITNESS CENTER. MAINTAIN THE CLUB FACILITIES THROUGHOUT THE YEAR. | 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 | 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 | Yes (1) | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 65 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 130 | 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 | $400,000 | 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 | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | 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 | 0 | 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 | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CRAIG J SIMONSON | PersonNm |
| Phone | 8439872127 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 174 CALLAWASSIE DRIVE | AddressLine1Txt |
| City | OKATIE | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29909 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| SALLY MCALISTER | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ALICE REID | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES BASARA | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JUDI GRASSI | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| TERRY TORBECK | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID RICH | |||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID WESTERLUND | |||||||
| PRESIDENT | 5.00 | $0 | $0 | $0 | Yes (X) | ||
| TIM BERNARD | |||||||
| VICE-PRESIDENT | 5.00 | $0 | $0 | $0 | Yes (X) | ||
| RUTHANN RAY | |||||||
| TREASURER | 5.00 | $0 | $0 | $0 | Yes (X) | ||
| SHANNA SULLIVAN | |||||||
| SECRETARY | 5.00 | $0 | $0 | $0 | Yes (X) | ||
| JAY GRATTON | |||||||
| DIRECTOR OF GROUNDS AND CO | 40.00 | $284,596 | $0 | $21,925 | Yes (X) | ||
| TAMMY RANDOLPH | |||||||
| DIRECTOR OF RECREATION AND | 40.00 | $130,074 | $0 | $12,486 | Yes (X) | ||
| WILLIAM SAMPSON | |||||||
| DIRECTOR OF GOLF INSTRUCTION | 40.00 | $185,534 | $0 | $24,257 | Yes (X) | ||
| DEBRA GERLACH | |||||||
| DIRECTOR OF CLUB OPERATION | 40.00 | $137,491 | $0 | $18,299 | Yes (X) | ||
| DOUGLAS GRADY | |||||||
| DIRECTOR OF FACILITIES | 40.00 | $111,806 | $0 | $4,160 | Yes (X) | ||
| CHIP SWANSON | |||||||
| DIRECTOR OF GOLF | 40.00 | $163,009 | $0 | $14,184 | Yes (X) | ||
| JEREMY HALKER | |||||||
| EXECUTIVE CHEF | 40.00 | $115,897 | $0 | $14,807 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,128,407 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $110,118 | 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 (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PALMA ENTERPRISES | |||||
| 386 SPANISH WELLS RD UNIT B6 | HILTON HEAD ISLAND | SC | 29926 | TEMPORARY LABOR | $363,963 |
| PHOENIX FINANCIAL SERVICES LLC | |||||
| 174 CALLAWASSIE DR | OKATIE | SC | 29909 | ACCOUNTING SERVICES | $263,000 |
| SYSCO | |||||
| 131 SYSCO CT | COLUMBIA | SC | 29209 | FOOD VENDER | $248,913 |
| AMERITURF | |||||
| PO BOX 194 | ITALY | TX | 76651 | AGRONOMY SUPPLIER | $127,385 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES AND ASSESSMENTS | 713910 | $6,201,401 | $6,201,401 |
| LATE FEES CHARGED | 713910 | $354,059 | $354,059 |
| GOLF OPERATION REVENUES | 713910 | $343,648 | $343,648 |
| GOLF COURSE ASSESSMENT | 713910 | $55,374 | $55,374 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,954,482 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,022 | TotalRevenueColumnAmt |
| Exclusion | $6,022 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,500 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,500 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,500 | TotalRevenueColumnAmt |
| Exclusion | $2,500 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,002,250 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $666,808 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $335,442 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $264,321 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $71,121 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PROGRAM REVENUES - ART, MUSIC & R | 713910 | $720,940 | $720,940 |
| MEMBERSHIP TRANSFER FEE | 713910 | $400,000 | $400,000 |
| ALL OTHER REVENUE | 713910 | $385,417 | $385,417 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,506,357 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,804,803 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,725,160 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $71,121 | UnrelatedBusinessRevenueAmt |
| Exclusion | $8,522 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,386,336 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,072 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $271,309 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,119 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $278,850 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $246,491 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,821 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $998,540 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $701,268 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| SUPPLIES | $837,917 |
| GENERAL AND ADMINISTRAT | $559,978 |
| REPAIRS AND MAINTENANCE | $387,883 |
| BAD DEBT EXPENSE | $279,150 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $625,487 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,677,221 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $206,091 | BOYAmt |
| EOY | $632,096 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,346,822 | BOYAmt |
| EOY | $1,084,751 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,794,113 | BOYAmt |
| EOY | $3,754,018 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,000 | BOYAmt |
| EOY | $25,000 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $195,962 | BOYAmt |
| EOY | $187,090 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,799 | BOYAmt |
| EOY | $28,144 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $26,598,244 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $13,508,296 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,129,035 | BOYAmt |
| EOY | $13,089,948 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $381,792 | BOYAmt |
| EOY | $272,849 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,133,614 | BOYAmt |
| EOY | $19,073,896 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $653,493 | BOYAmt |
| EOY | $622,075 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,292,144 | BOYAmt |
| EOY | $3,363,860 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,011,712 | BOYAmt |
| EOY | $708,035 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,363 | BOYAmt |
| EOY | $175,442 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,056,712 | BOYAmt |
| EOY | $4,869,412 | 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 | $14,076,902 | BOYAmt |
| EOY | $14,204,484 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,076,902 | BOYAmt |
| EOY | $14,204,484 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,133,614 | BOYAmt |
| EOY | $19,073,896 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $127,582 | ReconcilationRevenueExpnssAmt |
| 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 | $392,342 | OtherCostOrOtherBasisAmt |
| Book Value | $392,342 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,910,417 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,263,961 | DepreciationAmt |
| Book Value | $9,646,456 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,196,879 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,580,912 | DepreciationAmt |
| Book Value | $615,967 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,098,606 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,663,423 | DepreciationAmt |
| Book Value | $2,435,183 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,089,948 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (18 entries)
| DescDesc | AmtAmt |
|---|---|
| GIFT CERTIFICATES - SPORTS COMPLEX | $2,318 |
| CHIRSTMAS FUND | $36,339 |
| SALES TAX PAYABLE | $13,676 |
| BEAUFORT COUNTY ACCOMODATIONS TAX | $185 |
| BEAUFORT COUNTY HOSPITALITY TAX | $2,536 |
| LIQUOR EXCISE TAX | $216 |
| ACCOMMODATIONS TAX PAYABLE | $492 |
| BEAUFORT COUNTY ADMISSIONS TAX | $265 |
| ADMISSIONS TAX PAYABLE | $528 |
| NOEL WITHHOLDING | $4,275 |
| GRATUITY PAYABLE | $11,848 |
| GOLF LESSONS PAYABLE | $33,996 |
| RIDING LESSONS PAYABLE | $240 |
| SHOOTING LESSONS PAYABLE | $760 |
| GRESHAM EMPLOYEE ASSISTANCE | $1,033 |
| DUE TO/FROM OTHER ENTITIES | $65,714 |
| HOUSEKEEPING SERVICE CHARGE | $898 |
| TENNIS MERCHANDISE LIABILITY | $123 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $175,442 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,266,510 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $461,707 | OtherRevenueAmt |
| Revenue Not Reported | $461,707 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,804,803 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,804,803 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,138,928 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $461,707 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $461,707 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,677,221 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,677,221 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CLUB IS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(7). ACCORDINGLY, INCOME OR LOSS FROM NET MEMBERSHIP ACTIVITIES IS DEEMED EXEMPT FOR INCOME TAX PURPOSES. NON-MEMBER NET INCOME AND INVESTMENT NET INCOME IS CONSIDERED TAXABLE; HOWEVER, NO PROVISION FOR INCOME TAXES HAS BEEN MADE FOR THE YEAR ENDED DECEMBER 31, 2020, AS THERE IS NO NET TAXABLE INCOME FROM NON-MEMBER AND INVESTMENT ACTIVITIES DURING THIS YEAR. THERE WERE NO DEFERRED INCOME TAXES IN 2020. THE CLUB EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE CLUB HAD NO UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2020. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD CHARGED AGAINST REVENUE 461,707. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD CHARGED AGAINST REVENUE 461,707. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAY GRATTON | ||||||||||||||
| DIRECTOR OF GROUNDS AND CO | $271,096 | $0 | $13,500 | $0 | $0 | $0 | $0 | $0 | $21,925 | $0 | $306,521 | $0 | $0 | $0 |
| WILLIAM SAMPSON | ||||||||||||||
| DIRECTOR OF GOLF INSTRUCTION | $182,534 | $0 | $3,000 | $0 | $0 | $0 | $0 | $0 | $24,257 | $0 | $209,791 | $0 | $0 | $0 |
| CHIP SWANSON | ||||||||||||||
| DIRECTOR OF GOLF | $142,009 | $0 | $21,000 | $0 | $0 | $0 | $0 | $0 | $14,184 | $0 | $177,193 | $0 | $0 | $0 |
| DEBRA GERLACH | ||||||||||||||
| DIRECTOR OF CLUB OPERATION | $123,491 | $0 | $14,000 | $0 | $0 | $0 | $0 | $0 | $18,299 | $0 | $155,790 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TAMMY RANDOLPH | PersonNm |
| Relationship With Org | CURRENT DIRECTOR OF FITNESS | RelationshipWithOrgTxt |
| Loan Purpose | RETENTION INCENTIVE | LoanPurposeTxt |
| Loan From Organization | Yes (X) | LoanFromOrganizationInd |
| Original Principal | $50,000 | OriginalPrincipalAmt |
| Balance Due | $25,000 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $25,000 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS ELECT THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBERS APPROVE CERTAIN DECISIONS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE CLUB DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT. ONLY THE GOVERNING BODY HAS AUTHORITY TO ACT. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER, PRESIDENT, TREASURER AND GENERAL MANAGER, WHO PRESENT THE TAX RETURN TO THE EXECUTIVE BOARD MEMBERS FOR THEIR APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CLUB REQUESTS CONFLICTS OF INTEREST DOCUMENTATION ON AN ANNUAL BASIS AND REVIEWS RESULTS FOR ANY OMISSIONS OR DISCLOSURES THAT REQUIRE FURTHER ACTION BY THE BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION IS A PRIVATE CLUB, ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT MADE AVALIABLE TO THE PUBLIC. THESE DOCUMENTS ARE AVALIABLE TO THE PRIVATE CLUB MEMBERS AT THEIR REQUEST. |
| FORM 990, PART XII, LINE 2C | THERE WERE NO CHANGES OVER THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPRING ISLAND TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 174 CALLAWASSIE DR | AddressLine1Txt |
| City | OKATIE | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29909 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570905093 | EIN |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 10 | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPRING ISLAND PROPERTY OWNERS ASSOCIATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 174 CALLAWASSIE DR | AddressLine1Txt |
| City | OKATIE | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29909 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 570905361 | EIN |
| Primary Activities | PROPERTY OWNER ASSOCIATION | PrimaryActivitiesTxt |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Entity Type | C | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt |
|---|---|
| SPRING ISLAND PROPERTY OWNERS ASSOCIATION | |
| N | $0 |
| SPRING ISLAND PROPERTY OWNERS ASSOCIATION | |
| O | $228,369 |