2024-11-14T15:40:47-05:00 2023-12-31 611274635 SHELTON CPAS LLP 181 WEST PROFESSIONAL PARK COURT BOWLING GREEN KY 42104 990 2023-01-01 610139170 BOWLING GREEN COUNTRY CLUB BOWL 2708420325 P O BOX 958 BOWLING GREEN KY 42102 TRAVIS RUSSELL PRESIDENT 2708420325 2024-11-13 true false JERRY W SHELTON P01332985 2708429620 2024-11-14 2023 2024-10-15 13:58:12Z TRAVIS RUSSELL 251 BEECH BEND ROAD BOWLING GREEN KY 42101 3822072 false X BGCC1913.COM X 1913 KY COUNTRY CLUB FOR SOCIAL AND RECREATIONAL BENEFITS FOR MEMBERS. 10 10 152 215 236942 0 2238115 2698910 323 16521 573395 647404 2811833 3362835 0 0 1404882 1433003 0 0 1409112 1495767 2813994 2928770 -2161 434065 3146372 3996335 3449471 3876653 -303099 119682 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 false false 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 31 0 152 true true true false false false true true 300053 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 AMBER GALVIN CLUBHOUSE MA 40.00 X 88938 0 0 RICK CASH DIRECTOR 1.00 X 0 0 0 JANIE GILES SECRETARY 1.00 X X 0 0 0 JEFF GOODNIGHT DIRECTOR 1.00 X 0 0 0 TOM GRIFFIN DIRECTOR 1.00 X 0 0 0 TOM HOLMES DIRECTOR 1.00 X 0 0 0 SARAH LONGHURST DIRECTOR 1.00 X 0 0 0 TRAVIS RUSSELL PRESIDENT X X 0 0 0 BRANDON SHIRLEY TREASURER 1.00 X X 0 0 0 CLEVELAND SIMPSON DIRECTOR 1.00 X 0 0 0 BRYNE WISEMAN VICE PRESIDE 1.00 X X 0 0 0 88938 false false false MEMBERSHIP DUES 713910 1644375 1644375 GOLF-FEES,CARTS,TOURNEYS-MB 713910 521012 521012 MISCELLANEOUS-MB 713910 337125 337125 GOLFCOURSE/PROSHOP - NONMBR 713910 108199 108199 ASSESSMENTS 713910 83979 83979 4220 4220 2698910 16521 16521 1106641 459237 647404 535182 112222 3362835 3125893 236942 X 88938 1220544 146 123375 40897 19852 3050 132238 217867 LAUNDRY & LINEN-ADMIN 97222 FERTILIZER,SEED, ETC.MBR 89762 GOLFCART LEASE PMTS-CARTS 68588 LABOR-MEMBR ENTERTAINMENT 63750 762541 2928770 0 0 0 326943 728679 332423 395314 67665 72872 1683 9419878 6624291 2261157 2795587 158184 2200 3146372 3996335 104241 94270 326460 389939 2863616 3392444 155154 3449471 3876653 X -303099 119682 -303099 119682 3146372 3996335 X 434065 -11284 X true X false true false 328905 328905 3330916 2098425 1232491 4017797 3296314 721483 1742260 1229552 512708 2795587 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, 2023 AND 2022 AND HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN YEARS. CURRENTLY, THE 2023, 2022, 2021, AND 2020 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. FOR THE YEAR ENDED DECEMBER 31, 2022, THE YEARS 2022, 2021, 2020, AND 2019 WERE OPEN AND SUBJECT TO EXAMINATION. . 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, 2023 AND 2022. 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 MAINT & REPAIRS-GOLF-MBR 57,803 0 0 UTILITIES-ADMIN 55,071 0 0 UTILITIES-REST/BAR-MB 45,523 0 0 TOURNAMENT EXP-GCOURSEMBR 42,532 0 0 TAXES AND LICENSES-ADMIN 42,279 0 0 SUPPLIES-GCOURSEMBR 40,286 0 0 INSURANCE-ADMIN 35,611 0 0 INSURANCE-REST/BAR-MB 32,979 0 0 SUPPLIES-ADMIN 30,474 0 0 UTILITIES-GCOURSEMBR 26,000 0 0 GAS AND OIL-GCOURSEMBR 25,020 0 0 FERTILIZER,SEED, ETC.NM 24,556 0 0 EMPLOYEE/COMP MEALS-NM 22,130 0 0 MAINT. CONTRACTS-ADMIN 20,658 0 0 FOOD,BAR,DINING SUPP-MB 18,937 0 0 EQUIPMENT RENT-GCOURSENM 18,763 0 0 CHEMICALS-POOL 16,919 0 0 REPAIR/MAINT-GCOURSENM 15,813 0 0 MAINT & REPAIRS-POOL 14,396 0 0 MAINT & REPAIRS-ADMIN 12,445 0 0 SECURITY & LIGHTING-ADMIN 11,940 0 0 TOURNAMENT EXP. GCOURSENM 11,635 0 0 SUPPLIESGCOURSE-NM 11,021 0 0 BANK CHARGES-ADMIN 10,029 0 0 REPAIS/MAINT-REST/BAR-MB 9,617 0 0 UTILITIES-REST/BAR-NM 9,549 0 0 DUES-SUBSCRIPTIONS-ADMIN 7,569 0 0 BAD DEBTS-ADMIN 7,566 0 0 MISCELLANEOUS-REST/BAR-MB 7,445 0 0 UTILITIES-GCOURSE-NM 7,113 0 0 INSURANCE-REST/BAR-NM 6,918 0 0 GAS & OIL-NM-GCOURSE 6,845 0 0 SMALL TOOLS/EQUIP-ADMIN 5,710 0 0 MISCELLANEOUS-GOLFMBR 4,808 0 0 EMPLOYEE/COMP MEALS-NM 4,642 0 0 MISCELLANEOUS-ADMIN 4,618 0 0 INSURANCE-GCOURSENM 4,285 0 0 FOOD,BAR,DINING SUPPLY-NM 3,972 0 0 JANITORIAL SUPPLIES-ADMIN 3,630 0 0 DUES&SUBSCRIPT-GCOURSEMBR 3,374 0 0 PEST CONTROL-ADMIN 2,796 0 0 MISCELLANEOUS-POOL 2,717 0 0 MISCELLANEOUS-AUXILLARY 2,117 0 0 REPAIRS/MAINT-REST/BAR-NM 2,017 0 0 PROF DEVELOP-GCOURSEMBR 1,935 0 0 POSTAGE-ADMIN 1,770 0 0 TRAVEL-ADMIN 1,693 0 0 OTHER-REST/BAR-NM 1,562 0 0 MISCELLANEOUS-GCOURSENM 1,315 0 0 DUES & SUB-GCOURSENM 923 0 0 MAINT & REPAIRS-TENNIS 600 0 0 PROF DEVELOP-GCOURSENM 529 0 0 UTILITIES-POOL 475 0 0 SMALL TOOLS/EQUIP-POOL 432 0 0 PRINTING-ADMIN 422 0 0 EVENT DECORATIONS-ADMIN 217 0 0 CONTRACT LABOR-ADMIN 200 0 0 LAUNDRY/LINEN-REST/BAR-MB 169 0 0 PROF DEVELOPMENT-ADMIN 100 0 0 LAUNDRY/LINEN-REST/BAR-NM 36 0 0 WEBSITE-ADMIN 20 0 0 SUPPLIES-TENNIS 15 0 0 TOTAL 762,541 0 0 FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE -11,281 ROUNDING -3 TOTAL -11,284