CLUB INCORPORATED: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: CLUB INCORPORATED (EIN 63-0312635)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-08-14
IRS object ID: 201422269349300237
Schema version: 2013v3.0
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 J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-08-14T09:00:33-05:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	454084437	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WARREN AVERETT LLC	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2500 ACTON ROAD	AddressLine1
City	BIRMINGHAM	City
State	AL	State
ZIP Code	35243	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	630312635	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE CLUB INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	CLUB	BusinessNameControlTxt
Phone	2053235821	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 2412	AddressLine1
City	BIRMINGHAM	City
State	AL	State
ZIP Code	35201	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	GARY KAMENICKY	PersonNm
Person Title	GENERAL MANAGER	PersonTitleTxt
Phone	2053235821	PhoneNum
Signature	2014-08-07	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ERIN CLEMENTS	PreparerPersonNm
PTIN	P00544721	PTIN
Phone	2059794100	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	GARY KAMENICKY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 2412	AddressLine1
City	BIRMINGHAM	City
State	AL	State
ZIP Code	35201	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$9,794,295	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.THECLUBINC.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1951	FormationYr
Legal Domicile State	AL	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE, CONDUCT, MAINTAIN, AND OPERATE SUITABLE AND PROPER CLUB FACILITIES FOR MEMBERS & GUESTS.	ActivityOrMissionDesc
Voting Members Governing Body	16	VotingMembersGoverningBodyCnt
Voting Members Independent	16	VotingMembersIndependentCnt
Total Employee	203	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$545	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,136,886	PYContributionsGrantsAmt
CY Contributions Grants	$3,535,603	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$545	CYInvestmentIncomeAmt
PY Other Revenue	$1,614,607	PYOtherRevenueAmt
CY Other Revenue	$1,794,384	CYOtherRevenueAmt
PY Total Revenue	$4,751,493	PYTotalRevenueAmt
CY Total Revenue	$5,330,532	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	$1,545,379	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,585,668	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,648,185	PYOtherExpensesAmt
CY Other Expenses	$3,865,161	CYOtherExpensesAmt
PY Total Expenses	$5,193,564	PYTotalExpensesAmt
CY Total Expenses	$5,450,829	CYTotalExpensesAmt
PY Revenues Less Expenses	-$442,071	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$120,297	CYRevenuesLessExpensesAmt
Total Assets BOY	$15,405,086	TotalAssetsBOYAmt
Total Assets EOY	$14,974,896	TotalAssetsEOYAmt
Total Liabilities BOY	$6,711,414	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$6,229,316	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,693,672	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$8,745,580	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE, CONDUCT, MAINTAIN, AND OPERATE SUITABLE AND PROPER CLUB FACILITIES FOR MEMBERS & GUESTS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	THE ORGANIZATION IS A CITY CLUB THAT SERVES APPROXIMATELY 6,100 MEMBERS AND THEIR GUESTS. THE CLUB'S MAIN PROGRAM SERVICE IS TO PROVIDE EXCELLENT DINING OPTIONS TO OUR MEMBERS AND THEIR GUESTS.	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
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	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	Yes (1)	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	34	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	203	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
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
Initiation Fees And Cap Contri	$111,500	InitiationFeesAndCapContriAmt
Gross Receipts For Public Use	$728,275	GrossReceiptsForPublicUseAmt
Indoor Tanning Services	0	IndoorTanningServicesInd
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	0	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	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	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	GARY KAMENICKY	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	2053235821	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 ROBERT S SMITH DRIVE	AddressLine1
City	BIRMINGHAM	City
State	AL	State
ZIP Code	35209	ZIPCode

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
THOMAS J CURTIN SR
TRUSTEE	1.00	Yes (X)	$0	$0	$0
NELSON S BEAN
TRUSTEE	1.00	Yes (X)	$0	$0	$0
KENNETH B BOTSFORD
TRUSTEE	1.00	Yes (X)	$0	$0	$0
HUNTER HILL
TRUSTEE	1.00	Yes (X)	$0	$0	$0
THOMAS G LUCKIE
TRUSTEE	1.00	Yes (X)	$0	$0	$0
PHILLIP RAYMOND
TRUSTEE	1.00	Yes (X)	$0	$0	$0
LARRY THORTON
TRUSTEE	1.00	Yes (X)	$0	$0	$0
FRED MCCALLUM
TRUSTEE	1.00	Yes (X)	$0	$0	$0
WALTER M BEALE JR
TRUSTEE	1.00	Yes (X)	$0	$0	$0
JAMES W PORTER II
TRUSTEE	1.00	Yes (X)	$0	$0	$0
LATHROP W SMITH JR
TRUSTEE	1.00	Yes (X)	$0	$0	$0
WILLIAM A DAVIS III
TRUSTEE	1.00	Yes (X)	$0	$0	$0
JAMES BURNO
TRUSTEE	1.00	Yes (X)	$0	$0	$0
SHIRLEY SALLOWAY KAHN
VICE PRESIDENT	2.00		$0	$0	$0	Yes (X)
MONICA SARGENT
SECRETARY/TREASURER	2.00		$0	$0	$0	Yes (X)
HARRY B BROCK III
PRESIDENT	2.00		$0	$0	$0	Yes (X)
GARY KAMENICKY
GENERAL MANAGER	40.00		$202,157	$0	$17,049		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$202,157	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$17,049	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt
SYSCO FOOD SERVICES
PO BOX 1350	CALERA	AL	35040	FOOD SERVICES	$464,496
EVANS MEATS
PO BOX 12164	BIRMINGHAM	AL	35202	FOOD SERVICES	$285,259
GTO STAFFING
1830 MONTCLAIR RD SUITE B	BIRMINGHAM	AL	35210	STAFFING SERVICES	$252,203
REGIONAL PRODUCE
624 16TH AVE WEST	BIRMINGHAM	AL	35204	FOOD SERVICES	$154,829
PFG
PO BOX 9055	PLEASANTON	CA	94566	FOOD SERVICES	$103,699

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	6	CntrctRcvdGreaterThan100KCnt
Membership Dues	$3,535,603	MembershipDuesAmt
Total Contributions	$3,535,603	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$545	TotalRevenueColumnAmt
Unrelated Business Revenue	$545	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$6,258,147	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$4,463,763	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,794,384	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,794,384	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,330,532	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,794,384	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$545	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$202,157	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$862,752	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$62,021	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$377,300	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$81,438	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,439	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$28,000	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$130,163	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$588,877	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$30,627	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$251,236	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,174,339	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$151,579	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
REPAIRS AND MAINTENANCE	$388,782
SUPPLIES	$273,849
TAXES AND LICENSES	$217,219
ENTERTAINMENT - ORCHEST	$163,080

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$465,971	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,450,829	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$214,524	BOYAmt
EOY	$666,457	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$920,395	BOYAmt
EOY	$843,004	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$162,413	BOYAmt
EOY	$146,784	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$37,247	BOYAmt
EOY	$55,877	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$33,383,646	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$20,120,872	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$14,070,507	BOYAmt
EOY	$13,262,774	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$15,405,086	BOYAmt
EOY	$14,974,896	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$812,701	BOYAmt
EOY	$750,167	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$5,630,386	BOYAmt
EOY	$5,386,271	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$268,327	BOYAmt
EOY	$92,878	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$6,711,414	BOYAmt
EOY	$6,229,316	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,693,672	BOYAmt
EOY	$8,745,580	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,693,672	BOYAmt
EOY	$8,745,580	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$15,405,086	BOYAmt
EOY	$14,974,896	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$120,297	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$172,205	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	$854,070	OtherCostOrOtherBasisAmt
Book Value	$854,070	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$27,183,621	OtherCostOrOtherBasisAmt
Depreciation	$15,634,699	DepreciationAmt
Book Value	$11,548,922	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,345,955	OtherCostOrOtherBasisAmt
Depreciation	$4,486,173	DepreciationAmt
Book Value	$859,782	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$13,262,774	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	ACCRUED PENSION LIABILITY	Desc
Amt	$92,878	Amt

Field	Value	IRS element (for citing)
Total Liability	$92,878	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$9,966,500	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$4,635,968	OtherRevenueAmt
Revenue Not Reported	$4,635,968	RevenueNotReportedAmt
Revenue Subtotal	$5,330,532	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$5,330,532	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$9,914,592	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$4,463,763	OtherExpensesIncludedAmt
Expenses Not Reported	$4,463,763	ExpensesNotReportedAmt
Expenses Subtotal	$5,450,829	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$5,450,829	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE CLUB FOLLOWS AUTHORITATIVE GUIDANCE RELATING TO UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE REQUIRES ENTITIES TO ASSESS THEIR TAX POSITIONS FOR THE LIKELIHOOD THAT THEY WOULD BE OVERTURNED UPON INTERNAL REVENUE SERVICE (IRS) EXAMINATION OR UPON EXAMINATION BY STATE TAXING AUTHORITIES. IN ACCORDANCE WITH THIS GUIDANCE, THE CLUB HAS ASSESSED ITS TAX POSITIONS AND DETERMINED THAT IT DOES NOT HAVE ANY POSITIONS AT DECEMBER 31, 2013, THAT IT WOULD BE UNABLE TO SUBSTANTIATE. UNDER STATUTE, THE CLUB IS SUBJECT TO IRS AND STATE TAXING AUTHORITY REVIEW FOR TAX YEARS 2010 THROUGH 2012. THE CLUB HAS FILED TAX RETURNS THROUGH 2012.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	COST OF SALES FOR FOOD AND BEVERAGES SOLD REPORTED AS AN OFFSET TO SALES 4,463,763. CHANGE IN NET PENSION OBLIGATION 172,205.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	COST OF SALES FOR FOOD AND BEVERAGES SOLD REPORTED AS AN OFFSET TO SALES 4,463,763.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	Yes (X)	TravelForCompanionsInd
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

Field	Value	IRS element (for citing)
Person	GARY KAMENICKY	PersonNm
Title	GENERAL MANAGER	TitleTxt
Base Compensation Filing Org	$197,957	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$4,200	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$6,960	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$11,644	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$220,761	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FIRST COMMERCIAL BANK	BusinessNameLine1

Field	Value	IRS element (for citing)
Relationship Description	TRUSTEE, NELSON BEAN IS PRESIDENT & CEO	RelationshipDescriptionTxt
Transaction	$495,876	TransactionAmt
Transaction	LOAN INTEREST AND BANK FEES	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	MEMBERSHIPS IN THE CLUB, INC. ARE AVAILABLE TO PERSONS OVER 21 YEARS OF AGE. NO PERSON CAN BECOME A MEMBER UNTIL APPROVED BY THE BOARD OF GOVERNORS. ALL PROPOSALS FOR MEMBERSHIP SHOULD BE ENDORSED BY THREE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	VOTING FOR NOMINEES FOR THE BOARD OF GOVERNORS SHALL BE BY MAIL BALLOT ONLY. AT LEAST TEN DAYS BEFORE THE ANNUAL MEETING IN JANUARY, AN OFFICIAL BALLOT SHALL BE MAILED TO EACH MEMBER OF THE CLUB, INC. IN GOOD STANDING. THE NUMBER OF CANDIDATES TO BE ELECTED TO THE BOARD OF GOVERNORS, WHO RECEIVE THE LARGEST NUMBER OF VOTES CAST SHALL BE DECLARED ELECTED AT THE ANNUAL MEETING OF THE CLUB.
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11	THE FORM 990 IS PRESENTED TO BOARD MEMBERS FOR REVIEW AT A REGULARY SCHEDULED BOARD MEETING. BOARD MEMBERS REVIEW THE DRAFT COPY OF THE FORM 990 AND APPROVE FOR PROCESSING.
FORM 990, PART VI, SECTION B, LINE 15	A MANAGEMENT PLACEMENT AGENCY WAS EMPLOYED TO SEARCH AND SUPPLY CANDIDATES, AS WELL AS PROVIDE INFORMATION REGARDING CURRENT COMPENSATION STANDARDS. BOARD MEMBERS ALSO CONDUCTED A DUE DILIGENCE REVIEW BY COMPARING SIMILAR CLUBS' COMPENSATION LEVELS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART XI, LINE 9:	CHANGE IN NET PENSION OBLIGATION 172,205.
FORM 990, PART XII, LINE 2C:	THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.