2024-01-26T09:31:13-06:00 2023-09-30 621114363 HENDERSON HUTCHERSON & MCCULLOUGH PLLC 1200 MARKET STREET CHATTANOOGA TN 37402 990 2022-10-01 620156100 CHATTANOOGA GOLF & COUNTRY CLUB CHAT 4232666178 1511 RIVERVIEW ROADPO BOX 4049 CHATTANOOGA TN 37405 PATRICK BRADSHAW TREASURER 4232666178 2024-01-25 1 PATRICK BRADSHAW 999009999 0 KIM HUSKEY CPA P00958962 4237567771 2024-01-24 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PATRICK BRADSHAW 1511 RIVERVIEW ROADPO BOX 4049 CHATTANOOGA TN 37405 14841073 0 X WWW.CHATTANOOGAGCC.ORG X 1941 TN OUR MISSION IS TO PROVIDE CHATTANOOGA'S MOST DESIRABLE GOLF AND COUNTRY CLUB MEMBER EXPERIENCE AND SUSTAIN IT FOR FUTURE GENERATIONS. 10 10 239 0 336123 0 0 0 13069489 10441537 13472 335522 2132416 2093201 15215377 12870260 0 0 0 0 4659103 5370833 0 0 0 4273286 3972041 8932389 9342874 6282988 3527386 23843931 27590795 7294697 7515675 16549234 20075120 OUR MISSION IS TO PROVIDE CHATTANOOGA'S MOST DESIRABLE GOLF AND COUNTRY CLUB MEMBER EXPERIENCE AND SUSTAIN IT FOR FUTURE GENERATIONS. 0 0 7078252 12534137 THE CHATTANOOGA GOLF AND COUNTRY CLUB SERVES MANY MEMBERS AND ITS PURPOSE IS TO OWN, OPERATE AND MAINTAIN A PRIVATE CLUB FOR THE RECREATION, PLEASURE AND BENEFIT OF ITS MEMBERS AND ASSOCIATES. THE CLUB FACILITIES INCLUDE A RENOWNED GOLF COURSE, A CLUBHOUSE, FEATURING THREE FULL-SERVICE DINING ROOMS AND FIVE BANQUET ROOMS; A FAMILY ACTIVITIES CENTER, WHICH INCLUDES TWO SWIMMING POOLS, A FITNESS CENTER, LOCKER ROOMS, CHILDCARE FACILITIES, TENNIS COURTS; AND ADDITIONAL DINING OPTIONS. 7078252 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 15 0 1 239 1 1 1 0 0 0 0 0 0 0 0 2343943 700024 0 0 0 X 10 10 0 0 0 0 1 1 1 1 1 0 0 0 1 0 0 1 0 1 1 0 X PATRICK BRADSHAW TREASURER 4232666178 1511 RIVERVIEW ROAD PO BOX 4049 CHATTANOOGA TN 37405 X CHRIS YOUNG PRESIDENT 2.00 X X 0 0 0 MARK DEGLER VICE PRESIDENT 2.00 X X 0 0 0 PATRICK BRADSHAW TREASURER 2.00 X X 0 0 0 HUGH SHARBER SECRETARY 2.00 X X 0 0 0 ANDY MCDANIEL DIRECTOR 0.50 X 0 0 0 DEXTER WHITE DIRECTOR 0.50 X 0 0 0 TAD HOLTZCLAW DIRECTOR 0.50 X 0 0 0 MIGUEL MORALES DIRECTOR 0.50 X 0 0 0 KYLE HAREN DIRECTOR 0.50 X 0 0 0 JAKE HILL DIRECTOR 0.50 X 0 0 0 MICHAEL MURRAY COO/GENERAL MANAGER 40.00 X 272618 0 11731 BRUCE ETTER DIRECTOR OF GOLF 40.00 X 255682 0 8131 JEFFREY HOLLISTER DIRECTOR OF AGRONOMY 40.00 X 190643 0 6842 BRAD TREWHITT EXECUTIVE CHEF 40.00 X 119628 0 5845 TROY FAIRLEY DIRECTOR OF FINANCE 40.00 X 127479 0 5619 966050 0 38168 5 0 1 0 0 SOCIAL CLUB MEMBERSHIP DUES 713910 6931785 6931785 SPECIAL ASSESSMENTS 713910 2246700 2246700 GOLF OPERATIONS INCOME 713910 649354 649354 TOURNAMENT/EVENT FEES 713910 325068 325068 SPECIAL EVENTS REVENUE 713910 130016 130016 158614 158614 10441537 336123 336123 601 -601 -601 -601 4063413 1970212 2093201 2093201 12870260 12534137 336123 0 X 272618 272618 4295974 4295974 96090 96090 359467 288644 70823 346684 298436 48248 30688 30688 2620 2620 181290 44619 136671 367659 1401 366258 3149 2949 200 57956 22401 35555 1259834 1259834 173514 173514 TAXES & LICENSES 291144 291144 SUPPLIES 267823 167304 100519 CONTRACT LABOR 233847 186757 47090 GROUNDS MAINTENANCE 178456 178456 924061 507286 416775 9342874 7075605 2267269 0 1062823 1377528 7285237 10391939 1971307 1282452 322620 380478 95878 123813 28078122 14923924 13106066 13154198 880387 23843931 27590795 1006142 1089540 74920 301375 5841312 5241474 372323 883286 7294697 7515675 X 16549234 20075120 16549234 20075120 23843931 27590795 X 3527386 -1500 X 0 1 X 1 0 80261 80261 17714155 8336391 9377764 5304608 3629760 1674848 3959155 2957773 1001382 1019943 1019943 13154198 LEASE LIABILITIES 883286 883286 X 12871760 1500 1500 12870260 0 12870260 9342874 0 9342874 0 9342874 PART X, LINE 2: THE COMPANY FOLLOWS THE GUIDANCE OF FASB ASC TOPIC 740, INCOME TAXES, WHICH SPECIFIES THE ACCOUNTING FOR INCOME TAXES, INCLUDING THE UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S CONSOLIDATED FINANCIAL STATEMENTS. BASED ON ITS EVALUATION, THE COMPANY HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE COMPANY'S EVALUATION WAS PERFORMED FOR THE TAX YEARS ENDED SEPTEMBER 30, 2020 THROUGH SEPTEMBER 30, 2023. THESE ARE THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF SEPTEMBER 30, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN INVENTORY ALLOWANCE - LOWER COST OR MARKET 1,500. X X X 0 0 0 MICHAEL MURRAY COO/GENERAL MANAGER 272618 0 0 0 0 0 0 0 11731 0 284349 0 0 0 BRUCE ETTER DIRECTOR OF GOLF 255682 0 0 0 0 0 0 0 8131 0 263813 0 0 0 JEFFREY HOLLISTER DIRECTOR OF AGRONOMY 190643 0 0 0 0 0 0 0 6842 0 197485 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE CLUB HAS A VARIETY OF DIFFERENT CLASSES OF MEMBERS SUCH AS REGULAR, COMPANY, SENIOR, AND SOCIAL. FORM 990, PART VI, SECTION A, LINE 7A BOARD MEMBERS ARE ELECTED BY THE CLUB MEMBERS WITH VOTING PRIVILEGES AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS REGARDING CHANGES IN BYLAWS OR BORROWINGS ARE SUBJECT TO APPROVAL BY MEMBERS WITH VOTING PRIVILEGES. FORM 990, PART VI, SECTION B, LINE 11B THE DIRECTOR OF FINANCE PERFORMS A DETAILED REVIEW OF THE 990 AND 990-T. THE CLUB TREASURER THEN PERFORMS A FINAL REVIEW AND SIGNS THE TAX RETURNS. FORM 990, PART VI, SECTION B, LINE 15 REVIEW, DISCUSSION, AND DECISION BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E CHEMICALS: PROGRAM SERVICE EXPENSES 41,514. MANAGEMENT AND GENERAL EXPENSES 118,841. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 160,355. TOURNAMENTS: PROGRAM SERVICE EXPENSES 153,199. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 153,199. EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 77,837. MANAGEMENT AND GENERAL EXPENSES 73,305. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 151,142. MAINTENANCE & REPAIRS: PROGRAM SERVICE EXPENSES 37,725. MANAGEMENT AND GENERAL EXPENSES 112,487. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 150,212. MEMBER SERVICES: PROGRAM SERVICE EXPENSES 8,025. MANAGEMENT AND GENERAL EXPENSES 60,388. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,413. EMPLOYEE MEALS: PROGRAM SERVICE EXPENSES 42,241. MANAGEMENT AND GENERAL EXPENSES 24,054. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 66,295. SPECIAL EVENTS: PROGRAM SERVICE EXPENSES 55,985. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 55,985. LINEN: PROGRAM SERVICE EXPENSES 41,143. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,143. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 12,776. MANAGEMENT AND GENERAL EXPENSES 27,700. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,476. GOLF SHOP: PROGRAM SERVICE EXPENSES 36,841. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,841. FORM 990, PART XI, LINE 9: CHANGE IN INVENTORY ALLOWANCE - LOWER COST OR MARKET -1,500.