2024-11-13T08:24:09-06:00 2023-12-31 420714325 RSM US LLP 1555 PALM BEACH LAKES BLVD SUITE 500 WEST PALM BEACH FL 33401 990 2023-01-01 580547720 ATHENS COUNTRY CLUB INC ATHE 7063547100 2700 JEFFERSON ROAD ATHENS GA 30607 MARK W DYLESKI PRESIDENT 7063547100 2024-11-04 1 0 CHRISTOPHER CECIL P01877773 5616971785 2024-10-31 2023 2024-10-15 13:58:12Z MARK W DYLESKI 2700 JEFFERSON ROAD ATHENS GA 30607 11104321 0 X WWW.ATHENSCOUNTRYCLUB.COM X 1949 GA TO BIND ITS MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. 9 9 359 30 999970 140758 0 0 6413350 6788367 35094 158906 2440654 2315877 8889098 9263150 0 0 0 0 5481357 5890827 0 0 0 4834673 5081884 10316030 10972711 -1426932 -1709561 23367153 24966906 12163891 11481668 11203262 13485238 ATHENS COUNTRY CLUB IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. 0 0 THE CLUB PROVIDES GOLF, TENNIS, SWIMMING, DINING, AND CLUBHOUSE FACILITIES FOR THE BENEFIT OF THE MEMBERS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 20 0 1 359 1 1 1 0 0 0 1 1 0 1360138 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X JAN BEGGERLY 7063547100 2700 JEFFERSON ROAD ATHENS GA 30607 MATT MOSELEY PRESIDENT (THROUGH 2/23) 3.00 X X 0 0 0 CRAIG MEEKS VICE PRESIDENT (THROUGH 2/23)/ PRESIDENT (AS OF 3/ 3.00 X X 0 0 0 TOM ALLEN SECRETARY 3.00 X X 0 0 0 MARK DYLESKI DIRECTOR (THROUGH 3/23)/VICE PRESIDENT (AS OF 3/24 3.00 X X 0 0 0 WALT HAYES DIRECTOR 3.00 X 0 0 0 LEE GRAHL DIRECTOR 3.00 X 0 0 0 LEIGH NIOLON DIRERCTOR 3.00 X 0 0 0 OWEN ROBERTS DIRECTOR (AS OF 3/23) 3.00 X 0 0 0 JEFFREY TRAPNELL DIRECTOR (AS OF 3/23) 3.00 X 0 0 0 DAVID YOUNGERMAN DIRECTOR (AS OF 3/23) 3.00 X 0 0 0 TOMMY WARNER DIRECTOR (THROUGH 2/23) 3.00 X 0 0 0 RICK RODRIGUE DIRECTOR (THROUGH 2/23) 3.00 X 0 0 0 ERIC RHODES GENERAL MANAGER 60.00 X 296571 0 29036 JAN BEGGERLY CONTROLLER 45.00 X 119644 0 8752 JOSEPH DEVANEY DIRECTOR OF GOLF 50.00 X 212264 0 36882 CHRISTOPHER MCCOOK EXECUTIVE CHEF 50.00 X 132628 0 25592 JOSEPH A MILLER DIRECTOR OF TENNIS 50.00 X 131417 0 24504 JAMES DRINKARD GROUNDS SUPERINTENDENT 50.00 X 135007 0 24990 1027531 0 149756 8 0 1 0 0 MEMBERSHIP DUES 713910 5378182 5378182 GOLF OPERATIONS 713910 1159409 1056529 102880 LOCKER & FITNESS 713910 179040 179040 TENNIS 713910 59468 56698 2770 POOL 713910 12268 12268 6788367 162320 162320 5000 8414 -3414 -3414 -3414 4106715 1832757 2273958 1541958 732000 OTHER INCOME 713910 41919 41919 41919 9263150 8266594 999970 -3414 X 4845138 1045689 301814 1356874 185608 GOLF COURSE MAINTENANCE 776900 GOLF ACTIVITIES 465497 GENERAL & ADMIN. 459371 UTILITIES 424666 1111154 10972711 5552206 7553602 1316618 1414918 323734 378112 92638 115039 32699258 18233148 14792697 14466110 1289260 1039125 23367153 24966906 418881 434032 512941 561467 9724642 9274256 1507427 1211913 12163891 11481668 X 11203262 13485238 11203262 13485238 23367153 24966906 X -1709561 3991537 X X 0 1 X 1 0 548949 548949 17493544 10055235 7438309 5277134 3033280 2243854 9379631 5144633 4234998 14466110 DEFERRED CAPITAL ASSESSMENTS 137256 OTHER LIABILITIES 356501 LEASE LIABILITIES 718156 1211913 X 11095907 1832757 1832757 9263150 0 9263150 12805468 1832757 1832757 10972711 0 10972711 PART X, LINE 2: THE CLUB HAS EVALUATED ITS TAX POSITIONS AND CONCLUDED THAT THE CLUB HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENT TO COMPLY WITH THE PROVISION OF THE INCOME TAX TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES RECLASS 1,832,757. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES RECLASS 1,832,757. X X X X 0 0 0 ERIC RHODES GENERAL MANAGER 257946 0 38625 0 0 0 10318 0 18718 0 325607 0 0 0 JOSEPH DEVANEY DIRECTOR OF GOLF 155157 0 55607 0 1500 0 6760 0 30122 0 249146 0 0 0 JAMES DRINKARD GROUNDS SUPERINTENDENT 126300 0 2707 0 6000 0 5472 0 19518 0 159997 0 0 0 CHRISTOPHER MCCOOK EXECUTIVE CHEF 130462 0 2166 0 0 0 5425 0 20167 0 158220 0 0 0 JOSEPH A MILLER DIRECTOR OF TENNIS 84669 0 46748 0 0 0 4896 0 19608 0 155921 0 0 0 DOUG STILES FORMER DIRECTOR 66856 HVAC SERVICE AND MAINTENANCE 0 FORM 990, PART VI, SECTION A, LINE 6 THE CLUB IS A PRIVATE MEMBER-OWNED CLUB THAT IS OWNED AND OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE FOLLOWING MEMBERSHIP CATEGORIES HAVE VOTING PRIVILEGES: STOCK MEMBERS (HOLDERS OF CERTIFICATES OF BENEFICIAL INTEREST) ARE THE ONLY MEMBERSHIP CATEGORY THAT IS ENTITLED TO PARTICIPATE IN THE ELECTION OF BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B CLUB BORROWINGS IN EXCESS OF $250,000, MEMBERSHIP ASSESSMENTS IN EXCESS OF $750,000 IN A CONSECUTIVE 3-YEAR PERIOD, OR AN INCREASE IN MEMBERSHIP DUES BY MORE THAN 5% IN A SINGLE YEAR ALL REQUIRE THE APPROVAL OF THE MEMBERS ELIGIBLE TO VOTE. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 AND THE RELATED SCHEDULES ARE REVIEWED BY THE CLUB CONTROLLER ALONG WITH THE CLUB'S OUTSIDE CPA PREPARERS. AFTER REVIEW BY THE CLUB CONTROLLER, A COPY OF THE RETURN IS PROVIDED TO ALL 9 BOARD MEMBERS FOR THEIR REVIEW. THE CLUB CONTROLLER AND THE BOARD MEMBERS REVIEW FORM 990 IN ITS ENTIRETY, PRIOR TO THE FILING OF THE FORM. FORM 990, PART VI, SECTION B, LINE 12C THE CLUB MANAGER OR CONTROLLER WILL ALERT THE BOARD IF THERE IS A POTENTIAL SITUATION IN WHICH A CONFLICT OF INTEREST MAY ARISE. FORM 990, PART VI, SECTION B, LINE 15 THE GENERAL MANAGER'S COMPENSATION IS DETERMINED BY AN EXECUTIVE COMMITTEE THAT IS MADE UP OF THE CURRENT BOARD PRESIDENT, VICE PRESIDENT, SECRETARY AND OCCASIONALLY FORMER PRESIDENTS. THE COMMITTEE REVIEWS AND ESTABLISHES GOALS AND CRITERIA FOR THE GM TO MEET IN THE UPCOMING YEAR. THE COMMITTEE WILL BASE COMPENSATION ON THE GM'S PERFORMANCE AND HIS/HER ABILITY TO MEET THE ESTABLISHED GOALS AND OBJECTIVES SET FROM THE PRIOR YEAR. IN ADDITION, COMPARABLE COMPENSATIONS FROM OTHER CLUBS' GMS ARE USED. THE GM HAS THE AUTHORITY TO DETERMINE COMPENSATION FOR ALL DEPARTMENT HEADS. FORM 990, PART VI, SECTION C, LINE 18 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE CLUB PROVIDES COPIES OF FORM 990 AND FORM 1024 UPON REQUEST. FORM 990, PART IX, LINE 24E FOOD & BEVERAGE 341,575. CLUBROOMS 299,710. REAL ESTATE TAXES 191,057. REPAIRS & MAINTENANCE 187,351. TENNIS 60,148. POOL 31,313. FORM 990, PART XI, LINE 9: INITIATION FEES 1,474,623. CAPITAL ASSESSMENTS 2,516,914. PART 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR.