CHARLESTON GOLF INC: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: CHARLESTON GOLF INC (EIN 57-1025269)
Tax period: 2016-07-01 to 2017-06-30
Filed: 2017-11-15
IRS object ID: 201713199349308946
Schema version: 2016v3.0
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 B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-11-15T13:01:17-06:00	ReturnTs
Tax Period End	2017-06-30	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	P O BOX 20099	AddressLine1Txt
City	CHARLESTON	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	294130099	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	571025269	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CHARLESTON GOLF INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CHAR	BusinessNameControlTxt
Phone	8438538000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	423 KING STREET	AddressLine1Txt
City	CHARLESTON	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29403	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MAUREEN SHERIDAN	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	8438538000	PhoneNum
Signature	2017-11-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	BOBBY R CREECH JR CPA	PreparerPersonNm
PTIN	P00106174	PTIN
Phone	8435775843	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	64.53.41.17	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2017-11-14	IPDt
IP Tm	09:52:23	IPTm
IP Timezone	ES	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	BE5FE0A44F380E50981D54B969377AE1FDB9EB26	AtSubmissionCreationDeviceId
At Submission Filing Device Id	407B47636F97C488D42650C1D268908574CD0552	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2017-02-10 21:41:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ED RIGGS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	423 KING STREET	AddressLine1Txt
City	CHARLESTON	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29403	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$667,244	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.CHARLESTONGOLFGUIDE.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1995	FormationYr
Legal Domicile State	SC	LegalDomicileStateCd
Activity Or Mission	MARKET THE CHARLESTON,SC AREA AS A GOLF DESTINATION.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	6	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$302,023	PYContributionsGrantsAmt
CY Contributions Grants	$187,325	CYContributionsGrantsAmt
PY Program Service Revenue	$466,845	PYProgramServiceRevenueAmt
CY Program Service Revenue	$479,919	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$768,868	PYTotalRevenueAmt
CY Total Revenue	$667,244	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	$92,623	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$102,648	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$671,505	PYOtherExpensesAmt
CY Other Expenses	$562,684	CYOtherExpensesAmt
PY Total Expenses	$764,128	PYTotalExpensesAmt
CY Total Expenses	$665,332	CYTotalExpensesAmt
PY Revenues Less Expenses	$4,740	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,912	CYRevenuesLessExpensesAmt
Total Assets BOY	$304,468	TotalAssetsBOYAmt
Total Assets EOY	$329,041	TotalAssetsEOYAmt
Total Liabilities BOY	$38,857	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$61,518	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$265,611	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$267,523	NetAssetsOrFundBalancesEOYAmt
Mission	MARKET THE CHARLESTON, SC AREA AS A GOLF DESTINATION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$660,582	ExpenseAmt
Revenue	$479,919	RevenueAmt
Desc	CHARLESTON GOLF, INC. PROMOTES THE GOLFING INDUSTRY IN THE CHARLESTON AREA THROUGH ADVERTISING, MEDIA RELATIONS, TRADESHOWS, A WEBSITE, AND BY PROVIDING GOLF RESERVATION SERVICES.	Desc
Total Program Service Expenses	$660,582	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
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	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	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	0	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	15	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	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	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	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	SC	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KAYCE HALSTEAD	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8438538000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	423 KING STREET	AddressLine1Txt
City	CHARLESTON	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29403	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
HELEN HILL
NON-VOTING BOARD MEMBER	0.00	Yes (X)	$0	$0	$0
TERRY SEDALIK
NON-VOTING BOARD MEMBER	0.00	Yes (X)	$0	$0	$0
GREG WOOD
GOLF BOARD MEMBER	0.00	Yes (X)	$0	$0	$0
ED RIGGS
PRESIDENT	0.00	Yes (X)	$0	$0	$0	Yes (X)
FRANK FREDERICKS
LODGING BOARD MEMBER	0.00	Yes (X)	$0	$0	$0
TOM BEWLEY
VICE PRESIDENT	0.00	Yes (X)	$0	$0	$0	Yes (X)
RICHARD RANKIN
GOLF BOARD MEMBER	0.00	Yes (X)	$0	$0	$0
MAUREEN SHERIDAN
TREASURER	0.00	Yes (X)	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	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	GOOGLE INC	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1600 AMPHITHEATRE PKWY	AddressLine1Txt
City	MOUNTAIN VIEW	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94043	ZIPCd

Field	Value	IRS element (for citing)
Services	ADVERTISING	ServicesDesc
Compensation	$134,516	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Membership Dues	$24,750	MembershipDuesAmt
Government Grants	$62,575	GovernmentGrantsAmt
All Other Contributions	$100,000	AllOtherContributionsAmt
Total Contributions	$187,325	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PACKAGES INCOME	561500	$452,488	$452,488
RESERVATION INCOME	561500	$27,431	$27,431

Field	Value	IRS element (for citing)
Total Program Service Revenue	$479,919	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$667,244	TotalRevenueColumnAmt
Related Or Exempt Func Income	$479,919	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$84,886	TotalAmt
Program Services	$84,886	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,402	TotalAmt
Program Services	$2,402	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$10,675	TotalAmt
Program Services	$10,675	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$4,685	TotalAmt
Program Services	$4,685	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,874	TotalAmt
Management And General	$2,874	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$101,913	TotalAmt
Program Services	$101,913	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,359	TotalAmt
Management And General	$1,359	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$771	TotalAmt
Program Services	$771	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$517	TotalAmt
Management And General	$517	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
PACKAGE EXPENSES	$452,488	$452,488
POSTAGE & SHIPPING	$2,762	$2,762

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$665,332	TotalAmt
Program Services	$660,582	ProgramServicesAmt
Management And General	$4,750	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$297,996	BOYAmt
EOY	$317,447	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,500	BOYAmt
EOY	$11,336	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,550	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,292	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$775	BOYAmt
EOY	$258	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$4,197	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$304,468	BOYAmt
EOY	$329,041	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$38,116	BOYAmt
EOY	$43,927	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$741	BOYAmt
EOY	$17,591	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$38,857	BOYAmt
EOY	$61,518	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$265,611	BOYAmt
EOY	$267,523	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$304,468	BOYAmt
EOY	$329,041	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,912	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,550	OtherCostOrOtherBasisAmt
Depreciation	$1,292	DepreciationAmt
Book Value	$258	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$258	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	CHARLESTON GOLF, INC. HAD 33 MEMBERS IN 2016 - 2017 WHO RECEIVED CERTAIN SERVICES AS A RESULT OF THEIR MEMBERSHIP.
FORM 990, PART VI, SECTION B, LINE 11B	CHARLESTON GOLF, INC. OFFERS A COPY OF THE RETURN TO THE BOARD MEMBERS FOR REVIEW BEFORE THE RETURN IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C	CHARLESTON GOLF, INC. MAINTAINS A LIST OF INDIVIDUAL ORGANIZATIONS NOT INDEPENDENT OF CHARLESTON GOLF AND TRANSACTIONS ARE DISCLOSED CONCERNING CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION IS DETERMINED FOR OFFICERS AND EMPLOYEES USING COMPARABILITY DATA FOR THE JOB POSITION AND IS REVIEWED AND APPROVED BY THE FULL BOARD DURING THE BUDGET REVIEW AND APPROVAL PROCESS.
FORM 990, PART VI, SECTION C, LINE 19	CHARLESTON GOLF, INC. HONORS THE REQUIREMENTS OF THE LAWS GOVERNING REQUESTS FOR SUCH DOCUMENTS FROM THE PUBLIC AND FEDERAL AND STATE AGENCIES.