2024-02-14T14:11:17-05:00 2021-12-31 611274635 SHELTON CPAS LLP 181 WEST PROFESSIONAL PARK COURT BOWLING GREEN KY 42104 990 2021-01-01 610139170 BOWLING GREEN COUNTRY CLUB BOWL 2708420325 P O BOX 958 BOWLING GREEN KY 42102 TRAVIS RUSSELL TREASURER 2708420325 2022-11-15 true TRAVIS RUSSELL 999009999 JERRY W SHELTON P01332985 2708429620 2024-02-14 2021 2023-04-26 12:10:37Z X BART DARRELL 251 BEECH BEND ROAD BOWLING GREEN KY 42101 3088066 false X BGCC1913.COM X 1913 KY COUNTRY CLUB FOR SOCIAL AND RECREATIONAL BENEFITS FOR MEMBERS. 10 10 118 225 223085 211860 1837559 2076252 1 510 307822 405925 2145382 2694547 0 0 912074 1005225 0 0 1096751 1267649 2008825 2272874 136557 421673 2686757 3167457 2950566 3018845 -263809 148612 X COUNTRY CLUB FOR SOCIAL AND RECREATIONAL BENEFITS FOR MEMBERS. false false GOLF COURSE FOR BENEFIT OF MEMBERS SWIMMING POOL FOR BENEFIT OF MEMBERS TENNIS COURTS FOR BENEFIT OF MEMBERS SOCIAL FUNCTIONS FOR BENEFIT OF MEMBERS, INCLUDING OPERATION OF DINING FACILITIES FOR MEMBERS. false false false false false false false false false true false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 26 0 118 true true true false false false true true 248626 false false false X 10 10 false false false false true true false true true false false true false false false true false false KY X KIMBERLY KLEIS 2708420325 PO BOX 958 BOWLING GREEN KY 42102 KIMBERLY KLEIS CONTROLLER 40.00 X 4690 0 0 BART DARRELL PRESIDENT 1.00 X X 0 0 0 PJ GIBBS DIRECTOR 1.00 X 0 0 0 JANIE GILES DIRECTOR 1.00 X 0 0 0 HILLARY HIGHTOWER DIRECTOR 1.00 X 0 0 0 ANDY LANGE DIRECTOR 1.00 X 0 0 0 KELLY MARESCA VICE PRESIDE 1.00 X X 0 0 0 BRAD ODIL DIRECTOR 1.00 X 0 0 0 BRETT REYNOLDS DIRECTOR 1.00 X 0 0 0 TRAVIS RUSSELL TREASURER 1.00 X X 0 0 0 BRYNE WISEMAN DIRECTOR 1.00 X 0 0 0 4690 false false false 211860 211860 MEMBERSHIP DUES 713910 1350685 1350685 GOLF-FEES,CARTS,TOURNEYS-MB 713910 320554 320554 GOLFCOURSE/PROSHOP - NONMBR 713910 195733 195733 ASSESSMENTS 713910 127563 127563 MISCELLANEOUS-MB 713910 74987 74987 6730 6730 2076252 510 510 799444 393519 405925 379083 26842 2694547 2259602 223085 X 4690 894853 61 105621 5178 7890 17724 139569 175249 FERTILIZER,SEED, ETC.MBR 105661 TAXES AND LICENSES-ADMIN 94233 MAINT & REPAIRS-ADMIN 59057 ASSESSMENT EXPENSES 53035 610053 2272874 0 0 0 223884 387008 235016 280070 37690 60337 8254387 6199483 1988906 2054904 201261 385138 2686757 3167457 62295 146652 244621 227626 2620019 2644567 23631 2950566 3018845 X -263809 148612 -263809 148612 2686757 3167457 X 421673 -9252 X false false false 328905 328905 2923895 1938949 984946 3629394 3087597 541797 1372193 1172937 199256 2054904 ERC RECEIVABLE 382108 REFUNDABLE DEPOSITS 3030 385138 FORM 990, PAGE 1, ITEM B THE TAXPAYER HAS RECEIVED THE EMPLOYEE RETENTION CREDIT (ERC) FOR 2020 AND 2021. THE ERC RECEIVABLE PRIOR YEAR STARTING BALANCE INCREASED BY 198,231 DUE TO THE ERC RECEIVABLE IN 2020. . BEGINNING NET ASSETS CHANGED AS A RESULT OF THE AMENDMENTS BEING MADE TO THE 2020 RETURN FOR THE ERC. BEGINNING RETAINED EARNINGS CHANGED FROM -462,040 TO -263,809. . THE TAXPAYER RECEIVED AN ERC TOTALING 183,877 FOR 2021. THE WAGE AMOUNTS REPORTED HAVE BEEN REDUCED BY THE CREDIT AMOUNT RECEIVED. IN ADDITION, 183,877 WAS ADDED TO THE RECEIVABLE IN OTHER ASSETS AS A RESULT OF THE ERC CREDIT CALCULATIONS FOR 2021. FORM 990, PAGE 2, PART III, LINE 4D SOCIAL FUNCTIONS FOR BENEFIT OF MEMBERS, INCLUDING OPERATION OF DINING FACILITIES FOR MEMBERS. FORM 990, PART VI QUESTION 13 - WHILE THE CLUB HAS NO WRITTEN WHISTLEBLOWER POLICY, MEMBERS ARE FREE TO VOICE THEIR CONCERN'S AT THE MEMBER'S ANNUAL MEETING, AS WELL AS, TO ANY OF THE BOARD MEMBERS WHO ARE READILY AVAILABLE THROUGHOUT THE YEAR. QUESTION 14 - THE CLUB DOESN'T HAVE A WRITTEN POLICY REGARDING DOCUMENT RETENTION AND DESTRUCTION, HOWEVER, IT HAS BEEN THEIR POLICY TO RETAIN DOCUMENTATION FOR 7 YEARS AND LEGAL RECORDS PERMANENTLY UPON THE CLUB'S ATTORNEY AND ACCOUNTANT RECOMMENDATIONS. FORM 990, PAGE 6, PART VI, LINE 6 THE CLUB HAS MEMBERS VARYING BY CLASS. DIFFERENT CLASSES OF MEMBERSHIP OF THE CLUB INCLUDE FULL, JUNIOR, SOCIAL, SENIOR, ASSOCIATE, NON-RESIDENT, WKU ATHLETIC, AND CORPORATE MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A THE ELECTIONS OF BOARD MEMBERS TAKES PLACE AT THE CLUB'S ANNUAL MEETING. THE CURRENT BOARD MAKES RECCOMMENDATIONS OF BOARD MEMBERS AND THE MEMBERS MAY ALSO MAKE NOMINATIONS AND APPROVE OF THE NEW BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B WHILE A COPY OF THE CLUB'S RETURN IS NOT PRESENTED TO THE BOARD BEFORE FILING, THE BOARD DOES RECEIVE A COPY OF THE CLUB'S ANNUAL FINANCIAL STATEMENTS AFTER THEIR ANNUAL REVIEW HAS BEEN COMPLETED. THE 990 IS PREPARED USING THESE FINANCIAL STATEMENTS AFTER THE BOARD HAS REVIEWED THEM. FORM 990, PAGE 6, PART VI, LINE 15A THE CLUB'S BOARD OF DIRECTORS CONDUCTS ANNUAL PERFORMANCE REVIEWS FOR THE CLUB'S TOP TWO OFFICIALS: THE GENERAL MANAGER AND THE CONTROLLER. THE BOARD REVIEWS EACH OFFICIAL'S PERFORMANCE, USES DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED INDIVIDUALS IN ORGANIZATIONS OF COMPARABLE SIZE AND GEOGRAPHIC LOCATION. RESULTS OF DECISIONS ARE DOCUMENTED IN THE CLUB'S FILES AND PERSONNEL RECORDS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E JANITORIAL SERVICES 48,570 0 0 UTILITIES-ADMIN 45,969 0 0 UTILITIES-REST/BAR-MB 42,926 0 0 GOLFCART LEASE PMTS-CARTS 40,279 0 0 FOOD,BAR,DINING SUPP-MB 30,771 0 0 MAINT & REPAIRS-GOLF-MBR 29,780 0 0 INSURANCE-ADMIN 29,422 0 0 INSURANCE-REST/BAR-MB 28,913 0 0 GOLF TOURNAMENTS-CLUBS 24,741 0 0 UTILITIES-GOLFMBR 23,873 0 0 REPAIS/MAINT-REST/BAR-MB 22,758 0 0 LAUNDRY/LINEN-REST/BAR-MB 21,575 0 0 MAINT & REPAIRS-POOL 20,183 0 0 GAS AND OIL-GCOURSEMBR 18,969 0 0 MISCELLANEOUS-GOLFMBR 17,841 0 0 JANITOR SUPPS-REST/BAR-MB 15,908 0 0 SECURITY & LIGHTING-ADMIN 12,351 0 0 FERTILIZER,SEED, ETC.NM 11,675 0 0 SUPPLIES-GCOURSEMBR 11,567 0 0 EMPLOYEE/COMP MEALS-NM 10,976 0 0 MISCELLANEOUS-ADMIN 10,577 0 0 LAUNDRY&LINEN-ADMIN 9,232 0 0 SUPPLIES-ADMIN 6,777 0 0 WEBSITE-ADMIN 6,402 0 0 TRAINING COURSES-GOLFMBR 5,839 0 0 CHEMICALS-POOL 5,054 0 0 PRINTING-ADMIN 4,536 0 0 EQUIPMENT RENT-GCOURSENM 4,451 0 0 REPAIR/MAINT-GCOURSENM 3,290 0 0 UTILITIES-REST/BAR-NM 3,043 0 0 PEST CONTROL-ADMIN 2,777 0 0 TOURNAMENT EXP. GCOURSENM 2,734 0 0 DUES-SUBSCRIPTIONS-ADMIN 2,695 0 0 UTILITIES-GCOURSE-NM 2,638 0 0 POSTAGE-ADMIN 2,330 0 0 FOOD,BAR,DINING SUPPLY-NM 2,181 0 0 GAS & OIL-NM-GCOURSE 2,096 0 0 INSURANCE-REST/BAR-NM 2,050 0 0 MISCELLANEOUS-GCOURSENM 1,971 0 0 CONTRACT LABOR-POOL 1,923 0 0 JANITORIAL SUPPLIES-ADMIN 1,892 0 0 BAD DEBTS-ADMIN 1,827 0 0 REPAIRS/MAINT-REST/BAR-NM 1,613 0 0 INSURANCE-GCOURSENM 1,540 0 0 LAUNDRY/LINEN-REST/BAR-NM 1,529 0 0 MAINT. CONTRACTS-ADMIN 1,482 0 0 SUPPLIESGCOURSE-NM 1,278 0 0 JANITOR SUPPS-REST/BAR-NM 1,128 0 0 SUPPLIES-TENNIS 1,108 0 0 MISCELLANEOUS-REST/BAR-MB 825 0 0 EMPLOYEE/COMP MEALS-NM 778 0 0 MISCELLANEOUS-POOL 754 0 0 TRAINING & COURSE-NM GCOU 645 0 0 SMALL TOOLS/EQUIP-POOL 643 0 0 SMALL TOOLS/EQUIP-ADMIN 640 0 0 TAXES-REST/BAR-MB 434 0 0 CONTRACT LABOR-MB 149 0 0 OTHER-REST/BAR-NM 59 0 0 SERVICE CHARGES-ADMIN 44 0 0 OTHER TAXES-REST/BAR-NM 31 0 0 CONTRACT LABOR-NM 11 0 0 TOTAL 610,053 0 0 FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE -9,245 ROUNDING -7 TOTAL -9,252