2025-11-17T16:26:21-05:00 2024-12-31 611274635 SHELTON CPAS LLP 181 WEST PROFESSIONAL PARK COURT BOWLING GREEN KY 42104 990 2024-01-01 610139170 BOWLING GREEN COUNTRY CLUB BOWL 2708420325 P O BOX 958 BOWLING GREEN KY 42102 JEF GOODNIGHT PRESIDENT 2708420325 2025-11-13 true true JERRY W SHELTON P01332985 2708429620 2025-11-17 2024 2025-03-06 01:10:19Z JEF GOODNIGHT 251 BEECH BEND ROAD BOWLING GREEN KY 42101 3572040 false X BGCC1913.COM X 1913 KY COUNTRY CLUB FOR SOCIAL AND RECREATIONAL BENEFITS FOR MEMBERS. 10 10 123 215 126652 0 2698910 2588094 16521 37636 647404 510234 3362835 3135964 0 0 1433003 1425685 0 0 1495767 1697328 2928770 3123013 434065 12951 4112359 4310177 3968693 4155258 143666 154919 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 true 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 true 37 0 123 true true true false false false true true 152244 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 AMBER GALVIN 2708420325 PO BOX 958 BOWLING GREEN KY 42102 DANIEL SOEHREN GENERAL MANA 40.00 X 113117 0 0 AMBER GALVIN ASSIST GEN M 40.00 X 98885 0 0 ERIC DAY DIRECTOR 1.00 X 0 0 0 JEF GOODNIGHT PRESIDENT 1.00 X X 0 0 0 KIM JANTZ DIRECTOR 1.00 X 0 0 0 MAC JEFFERSON DIRECTOR 1.00 X 0 0 0 GRAHAM KOCH SECRETARY 1.00 X X 0 0 0 JOSH RICHEY DIRECTOR 1.00 X 0 0 0 BRANDON SHIRLEY VICE PRESIDE 1.00 X X 0 0 0 CLEVELAND SIMPSON TREASURER 1.00 X X 0 0 0 WES WRATHER SECRETARY 1.00 X X 0 0 0 212002 1 false false false MEMBERSHIP DUES 713910 1621240 1621240 GOLF-FEES,CARTS,TOURNEYS-MB 713910 575027 575027 ASSESSMENTS 713910 204596 204596 MISCELLANEOUS-MB 713910 123990 123990 GOLFCOURSE/PROSHOP - NONMBR 713910 58636 58636 4605 4605 2588094 17536 17536 20100 20100 20100 20100 946310 436076 510234 459754 50480 3135964 3009312 126652 X 212002 1082105 208 131370 21564 18155 1580 172725 366399 SUPPLIES-GCOURSEMBR 129791 REPAIS/MAINT-REST/BAR-MB 81523 SUPPLIES-ADMIN 71657 UTILITIES-ADMIN 67737 766197 3123013 0 0 0 752663 803818 395314 289825 72872 64670 1683 9225 9659315 6809351 2795588 2849964 94239 292675 4112359 4310177 94271 110613 389939 377696 3392444 3366040 92039 300909 3968693 4155258 X 143666 154919 143666 154919 4112359 4310177 X 12951 -1698 X true X false true false 328905 328905 3314610 2147933 1166677 4210004 3385321 824683 1805796 1276097 529699 2849964 RIGHT OF USE-OPERATING LEASES 290475 REFUNDABLE DEPOSITS 2200 292675 LEASE PAYABLE 300909 300909 X SCHEDULE D, PAGE 3, PART X THE CLUB IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. . THE CLUB HAS ADOPTED ASC 740-10 AS IT RELATES TO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2024 AND HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN YEARS. CURRENTLY, THE 2024, 2023, 2022, AND 2021 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. . BASED ON THE EVALUATION OF THE CLUB'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEAR ENDED DECEMBER 31, 2024. 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 UTILITIES-REST/BAR-MB 61,039 0 0 LABOR-MEMBR ENTERTAINMENT 60,675 0 0 LAUNDRY/LINEN-REST/BAR-MB 54,248 0 0 TAXES AND LICENSES-ADMIN 52,526 0 0 INSURANCE-ADMIN 45,417 0 0 INSURANCE-REST/BAR-MB 44,461 0 0 MAINT & REPAIRS-GOLF-MBR 36,980 0 0 EMPLOYEE/COMP MEALS-NM 36,732 0 0 TOURNAMENT EXP-GCOURSEMBR 36,451 0 0 JANITORIAL SERVICES-ADMIN 27,775 0 0 SUPPLIESGCOURSE-NM 24,538 0 0 MAINT. CONTRACTS-ADMIN 24,250 0 0 GOLFCART LEASE PMTS-CARTS 23,652 0 0 GAS AND OIL-GCOURSEMBR 18,306 0 0 FERTILIZER,SEED, ETC.MBR 18,005 0 0 CHEMICALS-POOL 15,519 0 0 SERVICE CHARGES-ADMIN 13,848 0 0 DUES-SUBSCRIPTIONS-ADMIN 13,539 0 0 SMALL TOOLS/EQUIP-ADMIN 13,126 0 0 PROF DEVELOP-GCOURSEMBR 10,649 0 0 MISCELLANEOUS-GOLFMBR 10,329 0 0 BAD DEBTS-ADMIN 9,904 0 0 MISCELLANEOUS-ADMIN 9,333 0 0 REPAIRS/MAINT-REST/BAR-NM 8,948 0 0 MISCELLANEOUS-POOL 7,113 0 0 REPAIR/MAINT-GCOURSENM 6,992 0 0 TOURNAMENT EXP. GCOURSENM 6,891 0 0 UTILITIES-REST/BAR-NM 6,699 0 0 LAUNDRY/LINEN-REST/BAR-NM 5,954 0 0 EDUCATION-ADMIN 5,254 0 0 BANK CHARGES-ADMIN 5,230 0 0 MISCELLANEOUS-REST/BAR-MB 5,068 0 0 INSURANCE-REST/BAR-NM 4,880 0 0 EQUIPMENT RENT-GCOURSENM 4,472 0 0 FOOD,BAR,DINING SUPP-MB 4,209 0 0 EMPLOYEE/COMP MEALS-NM 4,031 0 0 INSURANCE-GCOURSENM 3,923 0 0 SECURITY & LIGHTING-ADMIN 3,844 0 0 GAS & OIL-NM-GCOURSE 3,461 0 0 FERTILIZER,SEED, ETC.NM 3,404 0 0 SWIM TEAM EXPENSES 3,246 0 0 JANITORIAL SUPPLIES-ADMIN 3,126 0 0 PEST CONTROL-ADMIN 2,874 0 0 MISCELLANEOUS-GCOURSENM 1,953 0 0 POSTAGE-ADMIN 1,444 0 0 OTHER-REST/BAR-NM 556 0 0 TRAVEL-ADMIN 552 0 0 FOOD,BAR,DINING SUPPLY-NM 462 0 0 PRINTING-ADMIN 309 0 0 TOTAL 766,197 0 0 FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE -1,699 ROUNDING 1 TOTAL -1,698