2025-03-17T15:56:05-05:00 2024-04-30 581433845 FRAZIER & DEETER LLC 401 E JACKSON ST STE 2600 TAMPA FL 33602 990 2023-05-01 581052017 DUNWOODY COUNTRY CLUB INC DUNW 7703944492 1600 DUNWOODY CLUB DRIVE ATLANTA GA 30350 DAVID RUDDELL GENERAL MANAGER 7703944492 2025-03-17 1 1 JASON W NELSON P01426650 8135596400 2023 2025-03-06 01:10:19Z DAVID RUDDELL 1600 DUNWOODY CLUB DRIVE ATLANTA GA 30350 17592992 0 X WWW.DUNWOODYCC.ORG X 1969 GA DUNWOODY COUNTRY CLUB IS A SOCIAL CLUB OPERATING FOR THE PLEASURE AND BENEFIT OF ITS MEMBERS. THE CLUB PROVIDES GOLF, TENNIS, SWIMMING, FITNESS, DINING, AND SOCIAL ACTIVITIES TO ITS MEMBERS AND THEIR GUESTS. 13 13 372 13 689596 4352 0 0 12863388 11308482 0 76834 2618737 3027349 15482125 14412665 0 0 0 0 8081952 6855973 0 0 0 8517690 9539740 16599642 16395713 -1117517 -1983048 24816548 25863675 12943075 12672231 11873473 13191444 DUNWOODY COUNTRY CLUB IS A SOCIAL CLUB OPERATING FOR THE PLEASURE AND BENEFIT OF ITS MEMBERS. THE CLUB PROVIDES GOLF, TENNIS, SWIMMING, FITNESS, DINING, AND SOCIAL ACTIVITIES TO ITS MEMBERS AND THEIR GUESTS. 0 0 DUNWOODY COUNTRY CLUB OFFERS PRIVATE DINING AND BANQUET FACILITIES FOR USE BY ITS MEMBERS. MEMBERS UTILIZE THE CLUB FOR QUIET FAMILY DINNERS AS WELL AS LARGE FUNCTIONS SUCH AS PARTIES OR WEDDING RECEPTIONS. THE CLUB FACILITIES INCLUDE A PROFESSIONALLY MAINTAINED 18 HOLE GOLF COURSE, GOLF PRACTICE RANGE AND GOLF PRO SHOP FOR USE BY MEMBERS AND THEIR GUESTS. PRIVATE GOLF LESSONS ARE AVAILABLE TO ALL MEMBERS FROM PGA GOLF PROFESSIONALS. THE CLUB PERIODICALLY HOSTS MEMBER/GUEST GOLF TOURNAMENTS THAT PROVIDE ADDITIONAL OPPORTUNITIES FOR MEMBERS TO INTERACT AND SOCIALIZE WITH OTHER MEMBERS. DUNWOODY COUNTRY CLUB MAINTAINS A FIRST CLASS TENNIS FACILITY FOR USE BY MEMBERS AND THEIR GUESTS. THE TENNIS FACILITY HAS MULTIPLE TENNIS COURTS, A TENNIS VIEWING AREA AND LIMITED FOOD AND BEVERAGE FACILITIES. PROFESSIONAL TENNIS LESSONS ARE AVAILABLE TO ALL MEMBERS. THE CLUB ALSO SPONSORS SEVERAL ALTA TENNIS TEAMS THAT COMPETE AGAINST OTHER TENNIS TEAMS IN THE METRO ATLANTA AREA. 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 0 0 0 0 0 0 0 0 0 0 0 1 59 0 372 1 1 1 0 0 0 1 1 3301020 1203677 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X BARRY USSERY 7703944492 1600 DUNWOODY CLUB DRIVE ATLANTA GA 30350 X ALYSON WOOTEN PRESIDENT 1.00 X X 0 0 0 LES BETHUNE VICE PRESIDENT 1.00 X X 0 0 0 GREG HODGES SECRETARY 1.00 X X 0 0 0 SCOTT FARROW TREASURER 1.00 X X 0 0 0 DOUG BRAINARD DIRECTOR 1.00 X 0 0 0 CLAY CALDWELL DIRECTOR 1.00 X 0 0 0 KATIE DODD DIRECTOR 1.00 X 0 0 0 KEN FARBER DIRECTOR 1.00 X 0 0 0 PAT GUNNING DIRECTOR 1.00 X 0 0 0 BRIAN HAAS DIRECTOR 1.00 X 0 0 0 JOHN MCHUGHS DIRECTOR 1.00 X 0 0 0 MICHELLE MILLER DIRECTOR 1.00 X 0 0 0 GRAY LINDSEY EX-OFFICIO 1.00 X 0 0 0 DAVID DVORAK DIRECTOR OF TENNIS 40.00 X 320175 0 7235 MICHAEL STRAIN GENERAL MANAGER 40.00 X 273261 0 0 TRENT INMAN GROUNDS SUPERINTENDANT 40.00 X 181252 0 0 MICHAEL DAUSCH DIRECTOR OF GOLF 40.00 X 168761 0 6000 BARRY USSERY CONTROLLER 40.00 X 156513 0 7500 1099962 0 20735 5 0 1 0 0 MEMBERSHIP FEES 713910 7584539 7584539 GOLF COURSE 713910 1621169 1332378 288791 TENNIS COURTS 713910 1152983 1152983 FITNESS 713910 691009 691009 POOL 713910 122669 122669 136113 136113 11308482 22210 22210 54624 0 54624 54624 54624 4923955 3180327 1743628 1419657 323971 SETTLEMENT PROCEEDS 713910 1075000 1075000 OTHER INCOME 713910 208721 208721 1283721 14412665 13723069 689596 0 X 1120695 5058166 656667 20445 43914 45025 450235 2734311 985322 MISCELLANEOUS 730532 FITNESS EXPENSE 665742 UTILITIES 585822 TENNIS EXPENSE 576667 2722170 16395713 411779 2246617 1134911 2161549 167109 183078 115194 201854 47020885 27207768 21571371 19813117 1416184 1257460 24816548 25863675 1907002 1953611 0 1204448 7103267 6990246 3932806 2523926 12943075 12672231 X 11873473 13191444 11873473 13191444 24816548 25863675 X -1983048 3301019 X X 0 1 X 1 0 1035765 1035765 29105985 17218516 11887469 6530720 3907730 2622990 10348415 6081522 4266893 19813117 OTHER LIABILITIES 2523926 2523926 X 17592992 3180327 3180327 14412665 0 14412665 19576040 3180327 3180327 16395713 0 16395713 PART X, LINE 2: UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE, THE CLUB IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. UNRELATED BUSINESS INCOME RESULTS FROM NONMEMBER INCOME. THE CLUB UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF APRIL 30, 2024, THE CLUB HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CLUB BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 3,180,327. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 3,180,327. X 1 0 X X X X 0 0 0 DAVID DVORAK DIRECTOR OF TENNIS 154904 0 13500 0 151771 0 7235 0 0 0 327410 0 0 0 MICHAEL STRAIN GENERAL MANAGER 251511 0 21750 0 0 0 0 0 0 0 273261 0 0 0 TRENT INMAN GROUNDS SUPERINTENDANT 163923 0 7500 0 9829 0 0 0 0 0 181252 0 0 0 MICHAEL DAUSCH DIRECTOR OF GOLF 159961 0 6500 0 2300 0 6000 0 0 0 174761 0 0 0 BARRY USSERY CONTROLLER 152269 0 3289 0 955 0 7500 0 0 0 164013 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE CLUB IS A MEMBERSHIP ORGANIZATION. MEMBERS MUST BE INVITED TO JOIN BY EXISTING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE GOVERNING BOARD ARE ELECTED BY MEMBERS OF THE CLUB ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS OF THE CLUB ELECT THE MEMBERS OF THE GOVERNING BOARD AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BOARD SUCH AS MAJOR CAPITAL IMPROVEMENTS. FORM 990, PART VI, SECTION B, LINE 11B BEFORE THE FORM 990 IS FILED, A PRELIMINARY COPY IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW. ALL ISSUES THAT ARISE FROM THIS REVIEW ARE ADDRESSED, AND ANY NECESSARY CHANGES ARE MADE. A FINAL COPY OF THE FORM 990 IS THEN RE-CIRCULATED TO THE BOARD OF DIRECTORS WITH ANY ADDITIONAL INFORMATION DEEMED NECESSARY DUE TO THE CHANGES. UPON APPROVAL OF THE BOARD OF DIRECTORS, THE FORM 990 IS FINALIZED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CLUB ENFORCES COMPLIANCE WITH CONFLICT OF INTEREST POLICY. THE MANAGEMENT STAFF MONITORS TRANSACTIONS WITH VENDORS FOR POSSIBLE INTERESTS CONFLICTS AND DISCUSSES WITH THE BOARD ANY TRANSACTIONS THAT APPEAR TO BE IN VIOLATION OF THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE GOVERNING BOARD REVIEWS AND APPROVES THE COMPENSATION FOR ALL TOP MANAGMENT OFFICIALS UTILIZING COMPARABILITY DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THIS PROCESS IS UNDERTAKEN ANNUALLY. THE MEMBERS OF THE GOVERNING BOARD RECEIVE NO COMPENSATION. THE GENERAL MANAGER REVIEWS COMPENSATION FOR THE OTHER OFFICERS OR KEY EMPLOYEES. COMPENSATION OF KEY EMPLOYEES IS APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 COPY AVAILABLE UPON REQUEST, IN PERSON, OR BY MAIL. FORM 990, PART IX, LINE 24E SUPPLIES 461,655. REPAIRS 457,067. RENTAL EXPENSES 343,268. LANDSCAPING 286,660. CHEMICALS & FERTILIZERS 240,930. UNIFORMS & LAUNDRY 164,778. POOL EXPENSE 163,765. GOLF EXPENSE 161,224. PROPERTY TAXES 142,971. DUES & SUBSCRIPTIONS 76,090. FUEL 49,882. TELEPHONE 49,354. TRAINING 39,776. BANK CHARGES 14,286. EMPLOYEE MEALS 13,643. PRINTING & PUBLICATION 13,479. LICENSES 12,412. CHINA, GLASS, & SILVER 10,754. VEHICLE EXPENSE 7,653. SECURITY 6,879. POSTAGE 5,644. FORM 990, PART XI, LINE 9: INITIATION FEES 1,944,944. CAPITAL DUES 1,356,075. FORM 990, PART XII, LINE 2C: THE OVERSIGHT OF THE AUDIT HAS NOT CHANGED SINCE THE LAST AUDITED FINANCIAL STATEMENTS.