2025-12-18T11:55:34-06:00 2025-09-30 621114363 HENDERSON HUTCHERSON & MCCULLOUGH PLLC 1200 MARKET STREET CHATTANOOGA TN 37402 990 2024-10-01 620156100 CHATTANOOGA GOLF & COUNTRY CLUB CHAT 4232666178 1511 RIVERVIEW ROAD PO BOX 4049 CHATTANOOGA TN 37405 TAD HOLTZCLAW TREASURER 4232666178 2025-12-16 1 1 KIM HUSKEY CPA P00958962 4237567771 2025-12-16 2024 2025-03-06 01:10:19Z TAD HOLTZCLAW 1511 RIVERVIEW ROAD PO BOX 4049 CHATTANOOGA TN 37405 14351494 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 10 260 0 189903 172592 0 0 10810109 9805281 478881 189903 2017473 2301816 13306463 12297000 0 0 0 0 5163914 5981552 0 0 0 4867007 5319933 10030921 11301485 3275542 995515 31410741 30433463 8060079 6087286 23350662 24346177 OUR MISSION IS TO PROVIDE CHATTANOOGA'S MOST DESIRABLE GOLF AND COUNTRY CLUB MEMBER EXPERIENCE AND SUSTAIN IT FOR FUTURE GENERATIONS. 0 0 9320273 12107097 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. 9320273 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 25 0 1 260 1 1 1 0 0 0 0 0 0 0 0 2533108 528394 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 TAD HOLTZCLAW TREASURER 4232666178 1511 RIVERVIEW ROAD PO BOX 4049 CHATTANOOGA TN 37405 X MARK DEGLER PRESIDENT 2.00 X X 0 0 0 PATRICK BRADSHAW VICE PRESIDENT 2.00 X X 0 0 0 TAD HOLTZCLAW TREASURER 2.00 X X 0 0 0 PATRICK MURPHY SECRETARY 2.00 X X 0 0 0 LLEWELLAN BOYD DIRECTOR 0.50 X 0 0 0 BRIAN KOPET DIRECTOR 0.50 X 0 0 0 BETH WEBB DIRECTOR 0.50 X 0 0 0 MIGUEL MORALES DIRECTOR 0.50 X 0 0 0 JAY DONNELLY DIRECTOR 0.50 X 0 0 0 JAKE HILL DIRECTOR 0.50 X 0 0 0 MICHAEL MURRAY COO/GENERAL MANAGER 40.00 X 302083 0 12449 BRUCE ETTER DIRECTOR OF GOLF 40.00 X 249188 0 9538 JEFFREY HOLLISTER DIRECTOR OF AGRONOMY 40.00 X 195331 0 7854 BRAD TREWHITT EXECUTIVE CHEF 40.00 X 160509 0 6277 TROY FAIRLEY DIRECTOR OF FINANCE 40.00 X 150205 0 5120 1057316 0 41238 5 0 1 0 0 SOCIAL CLUB MEMBERSHIP DUES 713910 8066223 8066223 GOLF OPERATIONS INCOME 713910 840396 840396 TOURNAMENT/EVENT FEES 713910 301578 301578 FAMILY ACTIVITY CENTER REVENUES 713910 296150 296150 SPECIAL ASSESSMENTS 713910 123075 123075 177859 177859 9805281 189903 189903 4356310 2054494 2301816 2301816 12297000 12107097 189903 0 X 301997 301997 4757132 4252672 504460 102112 295 101817 386156 320540 65616 434155 379352 54803 41293 41293 243916 189185 54731 404638 402195 2443 191396 27597 163799 1639876 1639876 192108 192108 SERVICE CHARGES PAID 509331 509331 TAXES & LICENSES 373637 19062 354575 SUPPLIES 334969 328083 6886 MAINTENANCE & REPAIR 208758 208758 1180011 1043327 136684 11301485 9320273 1981212 0 1813106 8267 7980676 3163285 1191145 1369378 386187 361745 104991 93799 42325130 17401220 19106926 24923910 827710 513079 31410741 30433463 2326612 1200547 101550 26680 4800386 4361875 831531 498184 8060079 6087286 X 23350662 24346177 23350662 24346177 31410741 30433463 995515 0 X 0 1 X 1 0 80261 80261 29634614 9792699 19841915 6828598 4003919 2824679 5742264 3604602 2137662 39393 39393 24923910 LEASE LIABILITIES 498184 498184 X 12297000 0 12297000 0 12297000 11301485 0 11301485 0 11301485 PART X, LINE 2: THE CLUB IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. HOWEVER, THE IRC IMPOSES A CORPORATE INCOME TAX ON THE UNRELATED BUSINESS TAXABLE INCOME OF AN OTHERWISE TAX-EXEMPT CLUB. THE CLUB'S PROVISION FOR INCOME TAXES RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS WAS $77,055 FOR THE YEAR ENDED SEPTEMBER 30, 2025. THE CLUB'S PROVISION FOR INCOME TAXES RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS WAS $86,310 FOR THE YEAR ENDED SEPTEMBER 30, 2024. THE CLUB FOLLOWS THE GUIDANCE OF FASB ASC TOPIC 740, INCOME TAXES. THE CLUB HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING DISCLOSURE AND THERE ARE NO MATERIAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS. THE CLUB'S EVALUATION WAS PERFORMED FOR THE TAX YEARS ENDED SEPTEMBER 30, 2022 THROUGH SEPTEMBER 30, 2025, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS. X X X 0 0 0 MICHAEL MURRAY COO/GENERAL MANAGER 302083 0 0 0 0 0 0 0 12449 0 314532 0 0 0 BRUCE ETTER DIRECTOR OF GOLF 249188 0 0 0 0 0 0 0 9538 0 258726 0 0 0 JEFFREY HOLLISTER DIRECTOR OF AGRONOMY 195331 0 0 0 0 0 0 0 7854 0 203185 0 0 0 BRAD TREWHITT EXECUTIVE CHEF 160509 0 0 0 0 0 0 0 6277 0 166786 0 0 0 TROY FAIRLEY DIRECTOR OF FINANCE 150205 0 0 0 0 0 0 0 5120 0 155325 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 EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 148,776. MANAGEMENT AND GENERAL EXPENSES 10,979. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 159,755. CHEMICALS: PROGRAM SERVICE EXPENSES 158,796. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 158,796. LANDSCAPING: PROGRAM SERVICE EXPENSES 124,465. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 124,465. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 107,482. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 107,482. EMPLOYEE MEALS: PROGRAM SERVICE EXPENSES 81,095. MANAGEMENT AND GENERAL EXPENSES 10,848. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 91,943. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 61,427. MANAGEMENT AND GENERAL EXPENSES 28,983. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 90,410. TOURNAMENTS: PROGRAM SERVICE EXPENSES 70,269. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,269. MEMBER RELATIONS: PROGRAM SERVICE EXPENSES 66,431. MANAGEMENT AND GENERAL EXPENSES 365. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 66,796. ENTERTAINMENT: PROGRAM SERVICE EXPENSES 50,081. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,081. GOLF SHOP: PROGRAM SERVICE EXPENSES 47,992. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,992. SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 11,386. MANAGEMENT AND GENERAL EXPENSES 29,377. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,763. RECRUITING: PROGRAM SERVICE EXPENSES 200. MANAGEMENT AND GENERAL EXPENSES 37,764. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,964. LINEN: PROGRAM SERVICE EXPENSES 37,201. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,201. FLOWERS & DECOR: PROGRAM SERVICE EXPENSES 31,964. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,964. FUEL & OIL: PROGRAM SERVICE EXPENSES 29,817. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,817. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 18,368. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,368. HANDICAP SERVICE: PROGRAM SERVICE EXPENSES 15,945. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,945.