2025-01-15T10:56:05-06:00 2024-04-30 994625061 CRI ADVISORS LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2023-05-01 580385670 PIEDMONT DRIVING CLUB PIED 4048752565 1215 PIEDMONT AVENUE NE ATLANTA GA 30309 SCOTT AVERY CFO 4048752565 2025-01-15 1 1 GARY H BOTELER P00052048 7703948000 2025-01-15 2023 2024-10-15 13:58:12Z SCOTT AVERY 1215 PIEDMONT AVENUE NE ATLANTA GA 30309 49350851 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 7 463 0 545294 407358 9300 717263 33054049 29058468 818551 579697 4972788 5041472 38854688 35396900 0 0 0 0 15782978 18097005 0 0 0 13782314 16438130 29565292 34535135 9289396 861765 87705609 87475731 17300465 15675406 70405144 71800325 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 38 0 1 463 1 1 1 0 0 0 1 1 4134173 1967737 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 WILLIAM LUNDSTROM DIRECTOR 5.00 X 0 0 0 ROBERT F PIERSON DIRECTOR 5.00 X 0 0 0 LYNNE RANKIN DIRECTOR 5.00 X 0 0 0 TODD J SMITH DIRECTOR 5.00 X 0 0 0 STAN WILSON DIRECTOR 5.00 X 0 0 0 AMBER READ GENERAL MANAGER 50.00 X 161636 0 1498 GARY LANNEAU JR GENERAL MANAGER (FORMER) 50.00 X 434827 0 16500 SCOTT AVERY CFO 50.00 X 118500 0 2951 WALTER EVANS CFO (FORMER) 50.00 X 156926 0 37738 MICHAEL BELL ASSISTANT GM 50.00 X 293601 0 21522 FRANCK STEIGERWALD EXEC. CHEF 50.00 X 284734 0 1157 ROBERT GRAHAM GOLF PRO 50.00 X 272411 0 20126 LISA TEER TENNIS PRO 50.00 X 260156 0 26147 AHMED HAMZA SQUASH PRO 50.00 X 229453 0 24030 SCOTT SLEMP GOLF COURSE MGMT. DIR 50.00 X 205420 0 22551 ANNETTE ZWILLING ATHLETICS DIRECTOR 50.00 X 179053 0 20061 ANDREW JUNG TENNIS PRO 50.00 X 178877 0 13807 JENNIFER MATTHEWS HR DIRECTOR 50.00 X 150683 0 21816 TIM OWENS FACILITIES DIRECTOR 50.00 X 148655 0 602 JOSH HERSKO JR SWIM COACH 50.00 X 142835 0 31 AGATA CIOROCH TENNIS PRO 50.00 X 138872 0 14030 DOUGLAS KAY TENNIS PRO 50.00 X 137796 0 14101 WHITNEY KAY TENNIS PRO 50.00 X 134036 0 13678 3628471 0 272346 27 1 1 0 HODGES AND HICKS GC 1085 OLD ROSWELL RD ROSWELL GA 30076 CONSTRUCTION CONTRACTOR 9016515 NATIONAL SERVICE GROUP & ASSOCIATES 5397 ORANGE DRIVE 103 DAVIE FL 33314 TEMP LABOR SERVICE PROVIDER 693459 CHOATE HERTLEIN 1409 N HIGHLAND AVE NE ATLANTA GA 30306 ARCHITECTS 619888 CADDIE SERVICES LLC PO BOX 1516 PONTE VERDA BEACH FL 32004 CADDIE SERVICES 616091 TOVEY & TUMLIN INC PO BOX 550 VILLA RICA GA 30180 SECURITY SERVICES 589501 29 717263 717263 MEMBERSHIP DUES 713910 18314167 18314167 INITIATION FEES 713910 4134173 4134173 CAPITAL ASSESSMENTS 713910 2713771 2713771 SERVICE CHARGES 713910 971373 971373 EQUIPMENT RENTAL INCOME 713910 960171 960171 1964813 1964813 29058468 512329 512329 8907269 34403 8874304 0 32965 34403 67368 32965 34403 9934619 5079647 4854972 4854972 DELINQUENT ACCOUNT PENALTIES 900099 186500 186500 186500 35396900 34099940 545294 34403 X 859899 14169494 731647 1214819 1121146 63119 86875 4088764 1781830 297274 1653480 2969 187798 223611 3446614 541981 REPAIRS AND MAINTENANCE 1798404 CLUB FUNCTIONS 584294 FERTILIZERS AND CHEMICA 551482 LAUNDRY AND LINENS 452481 677154 34535135 3612397 4113018 12961 2934633 2677562 1086950 1106777 362186 286184 116785463 47043345 61235114 69742118 16402837 8460550 2058531 1089522 87705609 87475731 4196332 3501102 2882121 3198481 9067227 8159664 1154785 816159 17300465 15675406 X 70405144 71800325 70405144 71800325 87705609 87475731 X 861765 426906 106510 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25609888 25609888 48611386 20840924 27770462 31184136 18789689 12394447 11380053 7412732 3967321 69742118 OPERATING LEASE LIABILITY 280661 FINANCE LEASE LIABILITY 535498 816159 X 40224452 426906 5186157 5613063 34611389 785511 785511 35396900 38829271 5079647 5079647 33749624 785511 785511 34535135 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, 2024 AND 2023, THE CLUB HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF FOOD AND BEVERAGE SOLD 5,079,647. GAIN ON INTEREST RATE SWAP AGREEMENTS 106,510. PART XI, LINE 4B - OTHER ADJUSTMENTS: NET MISCELLANEOUS EXPENSE ACCOUNTS TO INCOME GROUPING 68,248. ERC RECEIVED - ALLOCATION THROUGH EXPENSES 717,263. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF FOOD AND BEVERAGE SOLD 5,079,647. PART XII, LINE 4B - OTHER ADJUSTMENTS: NET MISCELLANEOUS EXPENSE ACCOUNTS TO INCOME GROUPING 68,248. ERC RECEIVED - ALLOCATION THROUGH EXPENSES 717,263. X X 0 1 X X 0 0 0 AMBER READ GENERAL MANAGER 92308 0 70000 0 -672 0 0 0 1498 0 163134 0 0 0 GARY LANNEAU JR GENERAL MANAGER (FORMER) 403443 0 25000 0 6384 0 16500 0 0 0 451327 0 0 0 WALTER EVANS CFO (FORMER) 155876 0 0 0 1050 0 33023 0 4715 0 194664 0 0 0 MICHAEL BELL ASSISTANT GM 228895 0 54923 0 9783 0 20552 0 970 0 315123 0 0 0 FRANCK STEIGERWALD EXEC. CHEF 274471 0 10000 0 263 0 0 0 1157 0 285891 0 0 0 ROBERT GRAHAM GOLF PRO 189885 0 16000 0 66526 0 19316 0 810 0 292537 0 0 0 LISA TEER TENNIS PRO 196710 0 9527 0 53919 0 18736 0 7411 0 286303 0 0 0 AHMED HAMZA SQUASH PRO 123771 0 2775 0 102907 0 12799 0 11231 0 253483 0 0 0 SCOTT SLEMP GOLF COURSE MGMT. DIR 198375 0 9750 0 -2705 0 15106 0 7445 0 227971 0 0 0 ANNETTE ZWILLING ATHLETICS DIRECTOR 149813 0 8540 0 20700 0 12842 0 7219 0 199114 0 0 0 ANDREW JUNG TENNIS PRO 74426 0 5500 0 98951 0 9173 0 4634 0 192684 0 0 0 JENNIFER MATTHEWS HR DIRECTOR 152596 0 11000 0 -12913 0 11589 0 10227 0 172499 0 0 0 AGATA CIOROCH TENNIS PRO 61738 0 2075 0 75059 0 7172 0 6858 0 152902 0 0 0 DOUGLAS KAY TENNIS PRO 75774 0 1900 0 60122 0 7186 0 6915 0 151897 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 167,591. CONTRACT LABOR FEES 2,707,459. PAYROLL/PERSONNEL PROCESSING FEES 284,124. SECURITY SERVICE FEES 777,143. INCOME TAX EXPENSE 152,447. FORM 990, PART XI, LINE 9: GAIN ON INTEREST RATE SWAP AGREEMENTS 106,510. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED THE OVERSIGHT PROCESS SINCE THE LAST FILING.