2024-03-14T10:37:31-05:00 2023-04-30 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2022-05-01 580385670 PIEDMONT DRIVING CLUB PIED 4048752565 1215 PIEDMONT AVENUE NE ATLANTA GA 30309 SCOTT AVERY CFO 4048752565 2024-03-13 1 SCOTT AVERY 999009999 1 GARY H BOTELER P00052048 7703948000 2024-03-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SCOTT AVERY 1215 PIEDMONT AVENUE NE ATLANTA GA 30309 45421253 0 X WWW.DRIVINGCLUB.COM X 1887 GA PIEDMONT DRIVING CLUB IS A SOCIAL CLUB ORGANIZED IN 1887 AND OPERATING FOR THE PLEASURE AND BENEFIT OF ITS MEMBERS. THE CLUB HAS TWO LOCATIONS, A CITY CLUB AND A GOLF COURSE, BOTH LOCATED IN ATLANTA. 7 7 353 0 2002125 651132 0 9300 22952067 33054049 327641 818551 4824609 4972788 28104317 38854688 0 0 0 0 13648316 15782978 0 0 0 11648321 13782314 25296637 29565292 2807680 9289396 77050064 87705609 15546732 17300465 61503332 70405144 PIEDMONT DRIVING CLUB IS A SOCIAL CLUB ORGANIZED IN 1887 AND OPERATING FOR THE PLEASURE AND BENEFIT OF ITS MEMBERS. THE CLUB HAS TWO LOCATIONS, A CITY CLUB AND A GOLF COURSE, BOTH LOCATED IN ATLANTA. 0 0 PIEDMONT DRIVING 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 27 HOLE GOLF COURSE, GOLF PRACTICE RANGE AND GOLF PRO SHOP FOR USE BY MEMBERS AND THEIR GUESTS. PRIVATE GOLF LESSONS ARE AVAILABLE TO 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. PIEDMONT DRIVING CLUB MAINTAINS A FIRST CLASS ATHLETIC AND FITNESS FACILITY FOR USE BY MEMBERS AND THEIR GUESTS. THE FACILITY PROVIDES STRUCTURED EXCERISE CLASSES, MODERN WEIGHT MACHINES, FREE WEIGHTS, SQUASH AND TENNIS COURTS, AND A SWIMMING POOL. TENNIS AND SWIMMING LESSONS ARE AVAILABLE TO ALL MEMBERS. THE CLUB ALSO SPONSORS SEVERAL ALTA TENNIS TEAMS THAT COMPETE AGAINST OTHER TEAMS IN THE METRO ATLANTA AREA. 0 1 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 33 0 1 353 1 1 1 0 0 0 1 1 4752365 2323436 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 0 1 1 1 1 0 GA X X SCOTT AVERY 4048752565 1215 PIEDMONT AVENUE NE ATLANTA GA 30309 R BRAND MORGAN PRESIDENT 5.00 X X 0 0 0 T JACKSON BENDER IV VICE PRESIDENT 5.00 X X 0 0 0 MOLLY WARE BEERY DIRECTOR 5.00 X 0 0 0 ELWYN T BRIDGES DIRECTOR 5.00 X 0 0 0 WILLIAM LUNDSTROM DIRECTOR 5.00 X 0 0 0 ROBERT F PIERSON DIRECTOR 5.00 X 0 0 0 TODD J SMITH DIRECTOR 5.00 X 0 0 0 GARY LANNEAU JR GENERAL MANAGER 50.00 X 460229 0 49761 WALTER EVANS CFO 50.00 X 201410 0 42444 ROBERT GRAHAM GOLF PRO 50.00 X 268423 0 16853 JAY YARBROUGH EXEC. CHEF 50.00 X 255654 0 23190 LISA TEER TENNIS PRO 50.00 X 254515 0 22938 MICHAEL BELL OPER MGMT 50.00 X 216593 0 13122 SCOTT SLEMP GOLF COURSE MGMT. DIR 50.00 X 196196 0 22989 ANNETTE ZWILLING ATHLETICS DIRECTOR 50.00 X 170821 0 7248 PHILLIP STEVENSON ENGINEERING DIRECTOR 50.00 X 159355 0 10592 JENNIFER MATTHEWS HR DIRECTOR 50.00 X 146518 0 19544 AHMED HAMZA SQUASH PRO 50.00 X 227414 0 23218 ANDREW JUNG TENNIS PRO 50.00 X 155370 0 7224 AGATA CIOROCH TENNIS PRO 50.00 X 144642 0 15724 TOMMY HILL BANQUETS MANAGER 50.00 X 117236 0 12935 WHITNEY KAY TENNIS PRO 50.00 X 118917 0 6570 3093293 0 294352 18 0 1 0 HODGES AND HICKS GC 1085 OLD ROSWELL RD ROSWELL GA 30076 CONSTRUCTION CONTRACTOR 785851 NATIONAL SERVICE GROUP & ASSOCIATES 5397 ORANGE DRIVE 103 DAVIE FL 33314 TEMP LABOR SERVICE PROVIDER 592261 ELEGANT SERVICES INC 4353 TILLY MILL RD 250 ATLANTA GA 30360 AGENCY STAFFING SERVICES 551912 EMERY AND ASSOCIATES 4025 PLEASANTDALE RD STE 460 ATLANTA GA 30340 CONSTRUCTION CONTRACTOR 475123 CADDIE SERVICES LLC PO BOX 1516 PONTE VERDA BEACH FL 32004 CADDIE SERVICES 454146 24 9300 9300 MEMBERSHIP DUES 713910 16118074 16118074 CAPITAL ASSESSMENTS 713910 8550089 8550089 INITIATION FEES 713910 4752365 4752365 SERVICE CHARGES 713910 989943 989943 EQUIPMENT RENTAL INCOME 713910 908360 908360 1735218 1735218 33054049 429122 429122 2263662 34793 1872211 36815 391451 -2022 389429 391451 -2022 9476877 4657539 4819338 3637786 1181552 DELINQUENT ACCOUNT PENALTIES 900099 153450 153450 153450 38854688 36845285 2002125 -2022 X 1030551 11982229 543429 1279227 947542 59038 72000 3960960 1022336 291675 1612128 181956 315767 2700149 401429 REPAIRS AND MAINTENANCE 1538085 FERTILIZERS AND CHEMICA 478477 CLUB FUNCTIONS 462678 CLEANING SUPPLIES 170419 515217 29565292 7774827 3612397 8865 12961 2526394 2934633 977199 1086950 324049 362186 105142533 43907419 56232411 61235114 7629423 16402837 1576896 2058531 77050064 87705609 3120691 4196332 2451251 2882121 9974790 9067227 0 1154785 15546732 17300465 X 61503332 70405144 61503332 70405144 77050064 87705609 X 9289396 -527327 139743 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24983425 24983425 44029837 19078977 24950860 20483938 17708309 2775629 15645333 7120133 8525200 61235114 OPERATING LEASE LIABILITY 452766 FINANCE LEASE LIABILITY 702019 1154785 X 42943818 -527327 4797282 4269955 38673863 180825 180825 38854688 34042006 4657539 4657539 29384467 180825 180825 29565292 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 INVESTMENT INCOME AND 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. UNDER INTERNAL REVENUE CODE SECTION 501(C)(7) AND THE APPLICABLE GEORGIA REVENUE CODE, BUSINESS INCOME THAT IS NOT RELATED TO THE TAX EXEMPT FUNCTION OF THE CLUB IS SUBJECT TO INCOME TAXES. FEDERAL AND STATE INCOME TAX EXPENSE FOR THE YEARS ENDED APRIL 30, 2023 AND 2022 WAS $183,276 AND $83,755, RESPECTIVELY. INCOME TAXES REFUNDABLE TOTALED $15,088 AT APRIL 30, 2022. THE CLUB BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF FOOD AND BEVERAGE SOLD 4,657,539. GAIN ON INTEREST RATE SWAP AGREEMENTS 139,743. PART XI, LINE 4B - OTHER ADJUSTMENTS: NET MISCELLANEOUS EXPENSE ACCOUNTS TO INCOME GROUPING 180,825. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF FOOD AND BEVERAGE SOLD 4,657,539. PART XII, LINE 4B - OTHER ADJUSTMENTS: NET MISCELLANEOUS EXPENSE ACCOUNTS TO INCOME GROUPING 180,825. X X 0 1 X X 0 0 0 GARY LANNEAU JR GENERAL MANAGER 399815 0 48657 0 11757 0 48500 0 1261 0 509990 0 0 0 WALTER EVANS CFO 192041 0 12600 0 -3231 0 35069 0 7375 0 243854 0 0 0 ROBERT GRAHAM GOLF PRO 183699 0 15750 0 68974 0 15886 0 967 0 285276 0 0 0 JAY YARBROUGH EXEC. CHEF 269196 0 0 0 -13542 0 13525 0 9665 0 278844 0 0 0 LISA TEER TENNIS PRO 183699 0 8400 0 62416 0 15411 0 7527 0 277453 0 0 0 MICHAEL BELL OPER MGMT 190522 0 12600 0 13471 0 12340 0 782 0 229715 0 0 0 SCOTT SLEMP GOLF COURSE MGMT. DIR 191728 0 9450 0 -4982 0 12622 0 10367 0 219185 0 0 0 ANNETTE ZWILLING ATHLETICS DIRECTOR 138197 0 8000 0 24624 0 0 0 7248 0 178069 0 0 0 PHILLIP STEVENSON ENGINEERING DIRECTOR 141559 0 8400 0 9396 0 9869 0 723 0 169947 0 0 0 JENNIFER MATTHEWS HR DIRECTOR 146404 0 10500 0 -10386 0 9181 0 10363 0 166062 0 0 0 AHMED HAMZA SQUASH PRO 103281 0 2540 0 121593 0 12088 0 11130 0 250632 0 0 0 ANDREW JUNG TENNIS PRO 59252 0 5000 0 91118 0 0 0 7224 0 162594 0 0 0 AGATA CIOROCH TENNIS PRO 124653 0 1860 0 18129 0 8556 0 7168 0 160366 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 PIEDMONT DRIVING CLUB IS A PRIVATE GOLF/SOCIAL CLUB WITH ELECTED MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A BOARD MEMBERS ARE OFFERED UP FOR MEMBERSHIP VOTING APPROVAL AT THE ANNUAL MAY MEETING. ONLY A LIMITED RANGE OF BOARD DECISIONS IN THE FORM OF RECOMMENDATIONS ARE SUBMITTED FOR VOTE AT THE ANNUAL MEETING; ASSESSMENTS REQUIRE A VOTE. DUES RATE INCREASES ARE SUBMITTED FOR A VOTE, BUT SUCH DOES NOT APPEAR TO BE REQUIRED, PER THE BY-LAWS. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS OF THE CLUB ELECT 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 THE FORM 990 TAX RETURN TYPICALLY IS DISTRIBUTED TO ALL BOARD MEMBERS VIA EMAIL PRIOR TO SUBMISSION TO THE IRS. THE EMAIL(S) HIGHLIGHTS THOSE QUESTIONS WHICH MOST REQUIRE FEEDBACK AND UNDERSTANDING AS TO RELEVANCE & IMPORT TO THE IRS, EVEN IF THE GMCFO ALREADY KNOW THAT THE CLUB HAS NO COMPLIANCE PROBLEM. THE BOARD MEMBERS ARE REQUESTED (REQUIRED) TO RESPOND AS TO WHETHER THEY HAVE ANY REPORTABLE DISCLOSURES. THE WORST CASE SCENARIO IS DISTRIBUTION OF THE FORM 990 AFTER SUBMISSION TO THE IRS, AS THE RETURN CAN ALWAYS BE AMENDED IF A DISCLOSURE OR AMENDMENT EMERGES. FORM 990, PART VI, SECTION B, LINE 15 THE MEMBERS OF THE GOVERNING BOARD ARE NOT COMPENSATED. THE PRESIDENT AND VICE PRESIDENT OF THE BOARD DETERMINE THE GENERAL MANAGER'S COMPENSATION. THE GENERAL MANAGER DETERMINES KEY STAFF COMPENSATION AND INFORMS THE BOARD PRESIDENT OF THE AMOUNTS. CHANGES IN COMPENSATION ARE DOCUMENTED. THE CLUB UTILIZES DATA PROVIDED BY CLUB BENCHMARKING, AS AN IMPORTANT COMPARATIVE AND INPUT INTO APPROPRIATE PAY RANGES, BOTH FOR KEY EMPLOYEES AND STAFF AS A WHOLE. FORM 990, PART VI, SECTION C, LINE 19 COPY AVAILABLE UPON REQUEST, IN PERSON, OR BY MAIL. FORM 990, PART IX, LINE 11G CONSULTANT FEES 168,077. CONTRACT LABOR FEES 2,958,643. PAYROLL/PERSONNEL PROCESSING FEES 244,553. SECURITY SERVICE FEES 406,411. INCOME TAX EXPENSE 183,276. FORM 990, PART XI, LINE 9: GAIN ON INTEREST RATE SWAP AGREEMENTS 139,743. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED THE OVERSIGHT PROCESS SINCE THE LAST FILING.