2025-01-15T09:10:51-06:00 2024-09-30 621114363 HENDERSON HUTCHERSON & MCCULLOUGH PLLC 1200 MARKET STREET CHATTANOOGA TN 37402 990 2023-10-01 620156100 CHATTANOOGA GOLF & COUNTRY CLUB CHAT 4232666178 1511 RIVERVIEW ROAD PO BOX 4049 CHATTANOOGA TN 37405 PATRICK BRADSHAW TREASURER 4232666178 2025-01-15 1 0 KIM HUSKEY CPA P00958962 4237567771 2025-01-15 2023 2024-10-15 13:58:12Z PATRICK BRADSHAW 1511 RIVERVIEW ROAD PO BOX 4049 CHATTANOOGA TN 37405 15262349 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 10 259 0 478881 406048 0 0 10441537 10810109 335522 478881 2093201 2017473 12870260 13306463 0 0 0 0 5370833 5163914 0 0 0 3972041 4867007 9342874 10030921 3527386 3275542 27590795 31410741 7515675 8060079 20075120 23350662 OUR MISSION IS TO PROVIDE CHATTANOOGA'S MOST DESIRABLE GOLF AND COUNTRY CLUB MEMBER EXPERIENCE AND SUSTAIN IT FOR FUTURE GENERATIONS. 0 0 8167741 12827582 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. 8167741 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 16 0 1 259 1 1 1 0 0 0 0 0 0 0 0 2300925 646731 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 LLEWELLAN BOYD DIRECTOR 0.50 X 0 0 0 BRIAN KOPET 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 301740 0 12401 BRUCE ETTER DIRECTOR OF GOLF 40.00 X 258466 0 8921 JEFFREY HOLLISTER DIRECTOR OF AGRONOMY 40.00 X 198843 0 7494 BRAD TREWHITT EXECUTIVE CHEF 40.00 X 140355 0 6288 TROY FAIRLEY DIRECTOR OF FINANCE 40.00 X 147714 0 4961 1047118 0 40065 5 0 1 0 0 SOCIAL CLUB MEMBERSHIP DUES 713910 7246214 7246214 SPECIAL ASSESSMENTS 713910 2087325 2087325 GOLF OPERATIONS INCOME 713910 755410 755410 TOURNAMENT/EVENT FEES 713910 339095 339095 FAMILY ACTIVITY CENTER REVENUES 713910 170219 170219 211846 211846 10810109 478881 478881 3973359 1955886 2017473 2017473 13306463 12827582 478881 0 X 301740 301740 4054104 3604400 449704 100487 100487 333589 276541 57048 373994 323435 50559 42296 42296 217546 160398 57148 376791 374249 2542 163699 39421 124278 1271923 1271923 211058 211058 SERVICE CHARGES PAID 420991 420991 TAXES & LICENSES 371290 20129 351161 SUPPLIES 311874 302347 9527 MISCELLANEOUS 219641 183589 36052 1259898 1190318 69580 10030921 8167741 1863180 0 1377528 1813106 10391939 7980676 1282452 1191145 380478 386187 123813 104991 35095649 15988723 13154198 19106926 880387 827710 27590795 31410741 1089540 2326612 301375 101550 5241474 4800386 883286 831531 7515675 8060079 X 20075120 23350662 20075120 23350662 27590795 31410741 3275542 0 X 0 1 X 1 0 80261 80261 17757551 8941793 8815758 5396471 3795931 1600540 4225304 3250999 974305 7636062 7636062 19106926 LEASE LIABILITIES 831531 831531 X 13306463 0 13306463 0 13306463 10030921 0 10030921 0 10030921 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 $86,310 FOR THE YEAR ENDED SEPTEMBER 30, 2024. THE CLUB DID NOT HAVE ANY TAXABLE UNRELATED BUSINESS INCOME DURING THE YEAR ENDED SEPTEMBER 30, 2023. 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, 2021 THROUGH SEPTEMBER 30, 2024, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS. X X X 0 0 0 MICHAEL MURRAY COO/GENERAL MANAGER 301740 0 0 0 0 0 0 0 12401 0 314141 0 0 0 BRUCE ETTER DIRECTOR OF GOLF 258466 0 0 0 0 0 0 0 8921 0 267387 0 0 0 JEFFREY HOLLISTER DIRECTOR OF AGRONOMY 198843 0 0 0 0 0 0 0 7494 0 206337 0 0 0 TROY FAIRLEY DIRECTOR OF FINANCE 147714 0 0 0 0 0 0 0 4961 0 152675 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 CONTRACT LABOR: PROGRAM SERVICE EXPENSES 203,683. MANAGEMENT AND GENERAL EXPENSES 1,748. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 205,431. CHEMICALS: PROGRAM SERVICE EXPENSES 155,334. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 155,334. EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 133,696. MANAGEMENT AND GENERAL EXPENSES 10,400. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 144,096. MAINTENANCE & REPAIR: PROGRAM SERVICE EXPENSES 135,989. MANAGEMENT AND GENERAL EXPENSES 78. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 136,067. LANDSCAPING: PROGRAM SERVICE EXPENSES 135,713. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 135,713. EMPLOYEE MEALS: PROGRAM SERVICE EXPENSES 74,996. MANAGEMENT AND GENERAL EXPENSES 9,428. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 84,424. TOURNAMENTS: PROGRAM SERVICE EXPENSES 67,192. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 67,192. MEMBER RELATIONS: PROGRAM SERVICE EXPENSES 63,439. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63,439. GOLF SHOP: PROGRAM SERVICE EXPENSES 49,476. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,476. ENTERTAINMENT: PROGRAM SERVICE EXPENSES 46,805. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,805. LINEN: PROGRAM SERVICE EXPENSES 41,182. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,182. FUEL & OIL: PROGRAM SERVICE EXPENSES 36,016. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,016. FLOWERS & DECOR: PROGRAM SERVICE EXPENSES 30,835. MANAGEMENT AND GENERAL EXPENSES 1,748. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,583. BOARD AND COMMITTEE EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 29,169. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,169. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 17,009. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,009. HANDICAP SERVICE: PROGRAM SERVICE EXPENSES 15,962. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,962.