2024-11-07T15:41:45-06:00 2023-12-31 621736974 DEMPSEY VANTREASE & FOLLIS PLLC 630 S CHURCH ST STE 300 MURFREESBORO TN 371309409 990 2023-01-01 620463432 STONES RIVER COUNTRY CLUB INC STON 6158964431 1830 NW BROAD ST MURFREESBORO TN 37129 TONY MADERA INTERIM CLUB MGR 6158964431 2024-11-05 1 0 MARK E FOLLIS CPA P01283359 6158936666 2024-11-05 X 2023 2024-10-15 13:58:12Z THOMAS CAMPBELL 1830 NW BROAD ST MURFREESBORO TN 37129 6220355 0 X STONESRIVERCC.COM X 1946 TN OPERATION OF CLUB FOR THE RECREATIONAL AND SOCIAL ACTIVITIES OF ITS MEMBERS 12 12 151 0 99984 36774 0 0 3233527 3819554 218 4063 1327229 1262117 4560974 5085734 0 0 0 0 2229279 2541181 0 0 0 1790182 1960923 4019461 4502104 541513 583630 5307976 5709020 2756146 2573557 2551830 3135463 X TO OPERATE AS A PRIVATE SOCIAL CLUB FOR THE RECREATION AND SOCIAL BENEFIT OF ITS MEMBERS. 0 0 OPERATION OF GOLF COURSE FOR ABOUT 400 MEMBERS WITH GOLFING PRIVILEGES. ALSO MAINTAIN GOLF PRO SHOP. THE CLUB ORGANIZES VARIOUS TOURNAMENTS THROUGHOUT THE YEAR FOR ITS MEMBERS. OPERATION OF RESTAURANT AND BAR FOR ABOUT 520 MEMBERS THROUGHOUT THE ENTIRE YEAR OPERATION OF A SWIMMING POOL IN THE SUMMER FOR ABOUT 520 MEMBERS. OPERATION OF TENNIS FACILITY. THE CLUB HAS 6 LIGHTED COURTS AND IS STAFFED WITHIN A TENNIS PRO MOST OF THE YEAR. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 46 0 151 0 1 1 0 0 0 0 537164 406956 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 1 0 0 X THOMAS CAMPBELL 6158964431 1830 NW BROAD STREET MURFREESBORO TN 37129 ROBERT WHITAKER PRESIDENT 3.00 X X 0 0 0 DEE JERNIGAN VICE PRES. 1.00 X X 0 0 0 MIKE CRAIG TREASURER 1.00 X X 0 0 0 KIM PITTS SECRETARY 0.50 X X 0 0 0 DICKIE HEATHCOTT DIRECTOR 0.50 X 0 0 0 MIKE WILCOX DIRECTOR 0.50 X 0 0 0 KEITH CLARY DIRECTOR 0.50 X 0 0 0 CHUCK LALANCE DIRECTOR 0.50 X 0 0 0 MARTY LEWTER DIRECTOR 0.50 X 0 0 0 MIKE SUMMERS DIRECTOR 0.50 X 0 0 0 COREY GARNER DIRECTOR 0.50 X 0 0 0 TONY MADERA MANAGER 45.00 X 151000 0 5939 151000 0 5939 1 0 1 0 0 MEMBER DUES/ASSESSMENTS 713910 3528255 3528255 GUEST FEES/OTHER GOLF INCOME 713910 291299 195378 95921 3819554 4063 4063 2396738 1134621 1262117 1090053 172064 5085734 4813686 272048 0 156939 1987500 213880 182862 29460 8969 150 44857 5151 484868 7732 358287 83720 EQUIP LEASES AND REPAIR 356827 GOLF COURSE SUPPLIES 229520 FOOD SERVICE SUPPLIES 89109 OTHER TAXES AND LICENSE 69706 192567 4502104 507521 864600 301970 333815 187349 199223 51822 2964 9496288 5187870 4259314 4308418 5307976 5709020 424361 425176 27202 15487 2304583 2132894 2756146 2573557 X 21000 21000 110000 110000 2420830 3004463 2551830 3135463 5307976 5709020 X 583630 3 X 1 X 0 0 0 188750 188750 5292715 2605780 2686935 1483074 1091340 391734 2531749 1490750 1040999 4308418 X PART X, LINE 2: CURRENT IRS RULES ALLOW AN EXEMPT SOCIAL CLUB TO HAVE NO MORE THAN 15% OF ITS GROSS REVENUE FROM NON MEMBER ACTIVITIES. THE CLUB'S MANAGEMENT BELIEVES IT IS CURRENTLY IN COMPLIANCE WITH THIS REQUIREMENT. A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CLUB, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2023 AND 2022, THE CLUB HAS ACCRUED NO INTEREST AND NO PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. IT IS THE CLUB'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE CLUB FILES A U.S. FEDERAL INFORMATION TAX RETURN. THE CLUB IS CURRENTLY OPEN TO AUDIT UNDER THE STATUTE OF LIMITATIONS BY THE IRS FOR THE YEARS ENDED DECEMBER 31, 2020 THROUGH 2023. 1 X 0 0 0 TONY MADERA MANAGER 151000 0 0 0 0 0 0 0 5939 0 156939 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 AS A SOCIAL ORGANIZATION THE CLUB IS MADE UP OF MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT THE BOARD OF DIRECTORS AT AN ANNUAL MEETING IN ACCORDANCE WITH THE CLUB'S BY LAWS. FORM 990, PART VI, SECTION A, LINE 7B THE BY LAWS REQUIRE THAT ASSESSMENTS OVER A CERTAIN AMOUNT BY APPROVED BY A MAJORITY OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT OF THE FORM 990 WAS EMAILED TO 2 OF THE BOARD MEMBERS WHO ARE BOTH CPAS PRIOR TO FILING AND THEY WERE ALLOWED TO COMMENT OR ASK QUESTIONS. FORM 990, PART VI, SECTION B, LINE 12C THIS IS DONE INFORMALLY BY THE GENERAL MANAGER AND OTHER BOARD MEMBERS BY MONITORING RELATIONSHIPS BETWEEN THE CLUB AND ITS BOARD THAT COULD BE CONSIDERED CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A THIS IS DONE INFORMALLY BY A BOARD COMMITTEE THAT REVIEWS AND COMPARES COMPENSATION FOR SIMILAR SIZE CLUBS IN DETERMINING COMPENSATION FOR THE GENERAL MANAGER. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART XI, LINE 9: ROUNDING 3.