2026-02-17T10:28:44-08:00 2025-03-31 611663588 Seay & Weissinger LLC 2030 Powers Ferry Rd SE Ste 208 Atlanta GA 30339 990 2024-04-01 586036092 PINETREE COUNTRY CLUB INC PINE 7704225902 3400 MCCOLLUM PARKWAY KENNESAW GA 30144 DON MAREK Treasurer 2026-02-17 true true THOMAS M WEISSINGER P00038717 6782025955 2024 2025-03-06 01:10:19Z 3400 MCCOLLUM PARKWAY KENNESAW GA 30144 6378447 false X WWW.PINETREECC.ORG X 1962 GA THE COMPANY OPERATES A COUNTRY CLUB FOR THE BENEFIT OF ITS MEMBERS, PROVIDING FACILITIES SUCH AS A GOLF COURSE, TENNIS COURTS, SWIMMING POOL, AND DINING ROOMS. 11 11 146 225807 1562 3072259 3361457 1150890 1208149 51267 75600 851835 885530 5126251 5530736 0 0 2677140 2951919 0 0 2402911 2543607 5080051 5495526 46200 35210 9892510 11191425 4441103 4444508 5451407 6746917 WE WILL CONSISTENTLY MEET OR EXCEED MEMBERS' EXPECTATIONS, PROVIDING A FIRST CLASS CLUB WITH A FRIENDLY ENVIRONMENT THAT PROMOTES THE ENJOYMENT OF LIFE IN A "HOME AWAY FROM HOME" ATMOSPHERE, YIELDING THE HIGHEST RETURN FOR OUR MEMBERS' INVESTMENT IN QUALITY, SERVICE, AND PROFESSIONALISM, IN A FISCALLY RESPONSIBLE MANNER. false false 4916950 THE COMPANY OPERATES A COUNTRY CLUB FOR THE BENEFIT OF ITS MEMBERS, PROVIDING FACILITIES SUCH AS A GOLF COURSE, TENNIS COURTS, SWIMMING POOL, AND DINING ROOMS. 4916950 false false false false false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 4 0 true 146 true true true false false false false 75223 264918 false false false X 11 11 false false false false true true true true false false false true true true true true true false false false X MS KIMBERLY HYE 7704225902 3400 MCCOLLUM PARKWAY KENNESAW GA 30144 X BRADLEY NYCUM GENERAL MANAGER 40.00 0.00 167262 0 0 BRET BARTON SUPERINTENDENT 40.00 0.00 113841 0 0 TYLER JOHNSON GOLF PROFESSIONAL 40.00 0.00 100533 0 0 ASHLEY LEE Director 1.00 0.00 X X 0 0 0 STEVE CAFIERO Director 1.00 0.00 X X 0 0 0 RAY ASH Secretary 1.00 0.00 X X 0 0 0 MATTHEW BEALL Director 1.00 0.00 X 0 0 0 ANDY CARTWRIGHT Director 1.00 0.00 X 0 0 0 DON RAMON Director 1.00 0.00 X 0 0 0 DON MAREK Treasurer 1.00 0.00 X X 0 0 0 ROY MCPHERSON Director 1.00 0.00 X 0 0 0 JOHN DEVEIKIS President 1.00 0.00 X 0 0 0 BOB FOLEY Vice President 1.00 0.00 X 0 0 0 TIM OTTERLEE Director 1.00 0.00 X 0 0 0 381636 3 false true false 0 3361457 3361457 GOLF 713910 1185034 996480 188554 POOL 20665 20665 TENNIS COURTS 2450 2450 1208149 75600 75600 0 0 0 0 0 0 1655156 847711 807445 770192 37253 LATE FEES 713910 62157 62157 MISCELLANEOUS INCOME 713910 15928 15928 78085 5530736 1943472 225807 X 0 0 0 0 167262 33452 133810 0 2393737 2301678 92059 0 0 390920 364609 26311 0 0 0 0 0 0 110853 47673 63180 33532 33532 0 0 0 0 0 0 0 200491 200491 0 430757 430757 159361 159361 REPAIRS AND MAINTENANCE 257044 257044 EQUIPMENT RENTAL 202061 202061 UTILITIES 196854 196854 SUPPLIES 140860 112688 28172 811794 811794 5495526 4951503 544023 0 1948953 2135557 0 0 516976 806164 0 0 0 183869 199321 218487 186997 16428874 9252452 6448771 7176422 0 0 0 0 575454 686964 9892510 11191425 391992 373071 339193 345916 3101346 2999884 608572 725637 4441103 4444508 X 5451407 6746917 5451407 6746917 9892510 11191425 X 35210 1260300 X false true X true false 3574664 3574664 4672932 2993964 1678968 6932431 5208277 1724154 1248847 1050211 198636 7176422 ACCUM AMORT - RIGHT OF USE ASSETS -270537 RIGHT OF USE ASSETS 957501 686964 DEPOSITS 9127 DUE TO MEMBERS 10000 LEASE LIABILITY 698010 SECURITY DEPOSIT 8500 725637 X 6378447 847711 847711 5530736 5530736 6343237 847711 847711 5495526 5495526 Part X : FIN48 Footnote The Club recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities based on the technical merits of the position. Tax years that remain subject to examination by major tax jurisdictions date back to the year ended March 31, 2022. As of March 31, 2025, the Club's management does not believe that there are uncertain tax positions which would require a material adjustment or disclosure in the financial statements. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COST OF GOODS SOLD $847711 Part XII, Line 2d: Other expenses and losses per audited F/S COST OF GOODS SOLD $847711 X false false false BRADLEY NYCUM GENERAL MANAGER 145262 22000 167262 Form 990, Part VI, Section A, Line 6 THERE ARE TWO MAJOR CLASSES OF MEMBERS, EQUITY MEMBERS AND NON-EQUITY MEMBERS. EQUITY MEMBERS ARE MEMBERS WHO ARE ENTITLED TO VOTING RIGHTS AND SHARE IN LIQUIDATION PREFERENCES. THESE MEMBERS HAVE THE AUTHORITY TO ELECT THE GOVERNING BODY AND ALSO APPROVE SIGNIFICANT DECISIONS MADE BY THE GOVERNING BODY. NON-EQUITY MEMBERS ARE MEMBERS WHO ARE NOT ENTITLED TO VOTE, HOLD OFFICE, OR SHARE IN LIQUIDATION PROCEEDS. Form 990, Part VI, Section A, Line 7a ON AN ANNUAL BASIS, VOTING MEMBERS ELECT THREE ROTATING BOARD MEMBERS. IF SOMEBODY ON THE BOARD LEAVES OR VACATES THEIR POSITION THE BOARD MEMBERS HAVE THE RIGHT TO APPOINT AN EQUITY MEMBER TO THE BOARD. HOWEVER, THIS PERSON MUST BE IN GOOD STANDING WITH THE CLUB. THE BOARD MEMBERS SHALL ELECT EQUITY MEMBERS TO FILL VACANCIES ON THE BOARD TO SERVE UNTIL THE NEXT ANNUAL MEETING OF THE CLUB. Form 990, Part VI, Section A, Line 7b THE EQUITY MEMBERS HAVE THE RIGHT TO RATIFY SIGNIFICANT DECISIONS MADE BY THE BOARD MEMBERS. EXAMPLES OF THESE SIGNIFICANT DECISIONS COULD INCLUDE THE APPROVAL OF INCREASING DUES GREATER THAN 3.5% OF THE PRIOR YEARS ANNUAL DUES, ADDING DEBT OBLIGATIONS WHERE THE TOTAL DEBT EXCEEDS 25% OF THE CLUB'S APPRAISED VALUE, AND APPROVING CAPITAL IMPROVEMENTS THAT IS EXPECTED TO COST AN AMOUNT IN EXCESS OF 50% OF THE PRIOR YEAR'S ANNUAL DUES. Form 990, Part VI, Section B, Line 11b AFTER THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM, SEAY & WEISSINGER, LLC, THE FORM IS FIRST REVIEWED BY THE CONTROLLER AND GENERAL MANAGER FOR ACCURACY. THE FORM IS THEN PRESENTED TO THE FULL BOARD OF DIRECTORS AND THEN SIGNED BY THE PRESIDENT or TREASURER OF THE CLUB. Form 990, Part VI, Section B, Line 12c OFFICERS, DIRECTORS, AND COMMITTEE MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST AT THE TIME OF DECISION MAKING. Form 990, Part VI, Section C, Line 19 EACH MEMBER IS PROVIDED A COPY OF THE CLUB BY-LAWS AND RULES UPON ADMISSION TO THE CLUB. ANY CHANGES TO THE BY-LAWS REQUIRE APPROVAL FROM THE MEMBERSHIP. THE FINANCIAL STATEMENTS OF THE CLUB ARE MADE AVAILABLE TO ALL MEMBERS UPON REQUEST. Form 990, Part IX, Line 24e BAD DEBT : Column (A) - Total = $16423; Column (B) - Program Services = $16423; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e BANK / MERCHANT FEES: Column (A) - Total = $75105; Column (B) - Program Services = $75105; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CHEMICALS AND FERTILIZER: Column (A) - Total = $127418; Column (B) - Program Services = $127418; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CHINA, GLASSWARE: Column (A) - Total = $7934; Column (B) - Program Services = $7934; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CLUBHOUSE: Column (A) - Total = $49765; Column (B) - Program Services = $49765; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DUES AND SUBSCRIPTIONS: Column (A) - Total = $15088; Column (B) - Program Services = $15088; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e ENTERTAINMENT: Column (A) - Total = $25207; Column (B) - Program Services = $25207; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e FUEL: Column (A) - Total = $46365; Column (B) - Program Services = $46365; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e HANDICAP FEES: Column (A) - Total = $21493; Column (B) - Program Services = $21493; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e LANDSCAPING: Column (A) - Total = $73816; Column (B) - Program Services = $73816; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MISCELLANEOUS: Column (A) - Total = $15985; Column (B) - Program Services = $15985; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e POOL LIFEGUARD: Column (A) - Total = $50460; Column (B) - Program Services = $50460; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $2291; Column (B) - Program Services = $2291; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Printing and Publications: Column (A) - Total = $2479; Column (B) - Program Services = $2479; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROFESSIONAL DEVELOPMENT: Column (A) - Total = $13268; Column (B) - Program Services = $13268; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROMOTIONS: Column (A) - Total = $30824; Column (B) - Program Services = $30824; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROPERTY TAXES: Column (A) - Total = $129897; Column (B) - Program Services = $129897; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TAXES AND LICENSES: Column (A) - Total = $45058; Column (B) - Program Services = $45058; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e UNIFORMS: Column (A) - Total = $62918; Column (B) - Program Services = $62918; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part XI, Line 9 CAPITAL ASSESSMENT = $491250 Form 990, Part XI, Line 9 MEMBER EQUITY CONTRIBUTIONS = $641900 Form 990, Part XI, Line 9 VOLUNTARY CAPITAL ASSESSMENT = $127150