2024-03-05T11:59:06-06:00 2023-04-30 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2022-05-01 581052017 DUNWOODY COUNTRY CLUB INC DUNW 7703944492 1600 DUNWOODY CLUB DRIVE ATLANTA GA 30350 DAVID RUDDELL GENERAL MANAGER 7703944492 2024-02-29 1 DAVID RUDDELL 999009999 1 GARY H BOTELER P00052048 7703948000 2024-02-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL STRAIN 1600 DUNWOODY CLUB DRIVE ATLANTA GA 30350 17532854 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 12 373 13 836391 0 82291 0 13909113 12863388 0 0 2316558 2618737 16307962 15482125 0 0 0 0 7373080 8081952 0 0 0 6978060 8517690 14351140 16599642 1956822 -1117517 25487572 24816548 12619325 12943075 12868247 11873473 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 76 0 1 373 1 1 1 0 0 0 1 1 3137069 1491368 0 0 0 X 13 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X X BARRY USSERY 7703944492 1600 DUNWOODY CLUB DRIVE DUNWOODY GA 30350 ALYSON WOOTEN PRESIDENT 1.00 X X 0 0 0 KEN KRATZENBERG VICE PRESIDENT 1.00 X X 0 0 0 DAVID GROCER SECRETARY 1.00 X X 0 0 0 TOM MCKINSTRY TREASURER 1.00 X X 0 0 0 LES BETHUNE BOARD MEMBER 1.00 X 0 0 0 DOUG BRAINARD BOARD MEMBER 1.00 X 0 0 0 KEN FARBER BOARD MEMBER 1.00 X 0 0 0 SCOTT FARROW BOARD MEMBER 1.00 X 0 0 0 PAT GUNNING BOARD MEMBER 1.00 X 0 0 0 GREG HODGES BOARD MEMBER 1.00 X 0 0 0 MICHELLE MILLER BOARD MEMBER 1.00 X 0 0 0 DAVID WOODROW BOARD MEMBER 1.00 X 0 0 0 GRAY LINDSEY EX-OFFICIO 1.00 X 0 0 0 MICHAEL STRAIN GENERAL MANAGER 45.00 X 304433 0 15600 DAVID W DVORAK DIRECTOR OF TENNIS 45.00 X 307305 0 30884 MICHAEL DAUSCH DIRECTOR OF GOLF 45.00 X 176213 0 22840 BARRY USSERY CONTROLLER 45.00 X 157693 0 8917 CHRISTOPHER SMITH EXECUTIVE CHEF 45.00 X 130054 0 8682 TRENT INMAN GROUNDS SUPERINTENDENT 45.00 X 124289 0 9307 1199987 0 96230 6 0 1 0 TIMBER RESTORATION SERVICES 10466 SUNNYSIDE RD SE PO BOX 50 JEFFERSON OR 97352 CONSTRUCTION SERVICES 705063 C&W CONTRACTING SERVICES 445 MANGET SE SE MARIETTA GA 30060 CONSTRUCTION SERVICES 215895 TANTO IRRIGATION LLC 5 NORTH PAYNE STREET ELMSFORD NY 10523 CONSTRUCTION SERVICES 175539 HODGES & HICKS GC 1085 OLD ROSWELL RD ROSWELL GA 30076 CONSTRUCTION SERVICES 164598 HINT HARRIS INTERIORS 7 LENOX POINTE NE ATLANTA GA 30324 INTERIOR DESIGN 158378 7 MEMBERSHIP DUES 713910 6807977 6807977 INITIATION FEES 713910 1903880 1903880 GOLF COURSE 713910 1340786 1340786 CAPITAL ASSESSMENT 713910 1233189 1233189 TENNIS COURTS 713910 968863 968863 608693 608693 12863388 4669466 2050729 2618737 1782346 836391 15482125 14645734 836391 0 323716 6178756 53489 964281 561710 144012 34130 598016 515507 21924 1579155 76664 428335 2769130 151518 MISCELLANEOUS 1053933 FERTILIZERS AND CHEMICA 263528 AGRICULTURAL EXPENSES 211132 LAUNDRY AND LINEN 185250 485456 16599642 1558020 411779 1206779 1134911 149947 167109 44413 115194 46074503 24503132 22181539 21571371 346874 1416184 25487572 24816548 1953954 1907002 7883081 7103267 2782290 3932806 12619325 12943075 X 12868247 11873473 12868247 11873473 25487572 24816548 X -1117517 122743 X X 0 1 X 1 0 1035765 1035765 28868944 15716848 13152096 6368319 3387068 2981251 9801475 5399216 4402259 21571371 CSV OF LIFE INSURANCE 367412 INTEREST RATE SWAP ASSET 74578 ROU - OPERATING LEASE ASSETS 974194 1416184 REDEEMABLE MEMBERSHIP CERTIFICATES 2619325 ROU - OPERATING LEASE LIABILITIES 946069 DEFERRED COMP LIABILITY 367412 3932806 X 17655597 2173472 2173472 15482125 0 15482125 18650371 2050729 2050729 16599642 0 16599642 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, 2023 AND 2022, 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 FOOD AND BEVERAGE SOLD 2,050,729. GAIN ON INTEREST RATE SWAP 122,743. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF FOOD AND BEVERAGE SOLD 2,050,729. X 1 0 X X X 0 0 0 MICHAEL STRAIN GENERAL MANAGER 283433 0 21000 0 0 0 1312 0 14288 0 320033 0 0 0 DAVID W DVORAK DIRECTOR OF TENNIS 291976 0 13370 0 1959 0 9935 0 20949 0 338189 0 0 0 MICHAEL DAUSCH DIRECTOR OF GOLF 163165 0 12500 0 548 0 7553 0 15287 0 199053 0 0 0 BARRY USSERY CONTROLLER 153361 0 3067 0 1265 0 8917 0 0 0 166610 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 MANAGEMENT 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 XI, LINE 9: GAIN ON INTEREST RATE SWAP 122,743. FORM 990, PART XII, LINE 2C: THE OVERSIGHT OF THE AUDIT HAS NOT CHANGED SINCE THE LAST AUDITED FINANCIAL STATEMENTS.