TY 2018 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) CASSIE BABB......................................................................
DIRECTOR

1.00
.................

(2) CHARLIE SHUMAN......................................................................
DIRECTOR

1.00
.................

(3) CONRAD AYOTTE......................................................................
TREASURER

5.00
.................

(4) WILL BRIDGEO......................................................................
DIRECTOR

1.00
.................

(5) ANDREW DIONNE......................................................................
PRESIDENT

5.00
.................

(6) DOUG BOYINK......................................................................
DIRECTOR

1.00
.................

(7) STEVE POULIN......................................................................
DIRECTOR

1.00
.................

(8) MORGAN ALLARIE......................................................................
DIRECTOR

1.00
.................

(9) PAUL COTTRELL......................................................................
SECRETARY

2.00
.................

(10) PETER WASHBURN......................................................................
DIRECTOR

1.00
.................

(11) JEFF TIMM......................................................................
VICE PRESIDENT

2.00
.................

(12) PETER COTE......................................................................
DIRECTOR

1.00
.................

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2018

Open to Public
Inspection

Name of the organization

AUGUSTA COUNTRY CLUB

Employer identification number

01-0022320

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	LINE 6 EXPLANATION - THE CLUB HAS GOLF AND SOCIAL MEMBERS THAT ARE APPROVED FOR MEMBERSHIP BY A VOTE OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7A	LINE 7A EXPLANATION - THE CLUB HAS 12 ELECTED DIRECTORS SERVING STAGGERED THREE YEAR TERMS WITH FOUR DIRECTORS TERMS EXPIRING EACH YEAR. DIRECTORS ARE ELECTED BY BALLOT VOTE OF THE MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 8B	NO COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	BOARD OF DIRECTORS WILL APPROVE THE 990 DURING A FORMAL MEETING.
FORM 990, PART VI, SECTION B, LINE 15B	THERE ARE NO COMPENSATED CEO OR EXECUTIVE DIRECTOR POSITIONS. COMPENSATION OF THE GENERAL MANAGER IS DETERMINED ANNUALLY BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19	PRINTED COPIES OF GOVERNING DOCUMENTS COULD BE PICKED UP AT OFFICE HEADQUARTERS. FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC HOWEVER PERTINENT ANNUAL FINANCIAL RESULTS ARE REPORTED IN THE ORGANIZATION'S ANNUAL REPORT.
FORM 990, PART IX, LINE 24E	CART LEASE EXPENSE: PROGRAM SERVICE EXPENSES 41,766. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,766. MISC EXPENSE: PROGRAM SERVICE EXPENSES 26,049. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,049. CREDIT CARD PROCESS FEE: PROGRAM SERVICE EXPENSES 24,253. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,253. MEMBER PROGRAMS: PROGRAM SERVICE EXPENSES 22,336. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,336. WORKERS COMP INSURANCE: PROGRAM SERVICE EXPENSES 18,846. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,846. BUILDING MAINT. & SUPPLIES: PROGRAM SERVICE EXPENSES 16,056. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,056. TELEPHONE: PROGRAM SERVICE EXPENSES 9,246. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,246. PAYROLL PROCESSING FEE: PROGRAM SERVICE EXPENSES 4,552. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,552. LICENSES AND PERMITS: PROGRAM SERVICE EXPENSES 4,533. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,533. CABLE TV: PROGRAM SERVICE EXPENSES 4,505. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,505. PRINTING & PUBLICATIONS: PROGRAM SERVICE EXPENSES 3,512. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,512. LEASE AND RENTAL: PROGRAM SERVICE EXPENSES 3,128. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,128. ASST. PRO DUES: PROGRAM SERVICE EXPENSES 2,105. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,105. COMPUTER SUPPLIES: PROGRAM SERVICE EXPENSES 1,828. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,828. BANK CHARGES: PROGRAM SERVICE EXPENSES 956. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 956. WEB RELATED EXPENSES: PROGRAM SERVICE EXPENSES 929. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 929. GOLF CART REPAIRS: PROGRAM SERVICE EXPENSES 870. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 870. MUG CLUB EXPENSE: PROGRAM SERVICE EXPENSES 750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 750. LOCKER ROOM SUPPLIES: PROGRAM SERVICE EXPENSES 247. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 247. BAD DEBTS: PROGRAM SERVICE EXPENSES 234. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 234. DECORATIONS: PROGRAM SERVICE EXPENSES 177. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 177. CLEANING/JANITORIAL SUPPLIES: PROGRAM SERVICE EXPENSES 48. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2018

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: MAINTAIN AND OPERATE 18 HOLE GOLF COURSE, CLUB HOUSE, TENNIS, BEACH, PROSHOP, DINING ROOM AND LOUNGE OPERATED AND MAINTAINED FOR THE BENEFIT OF MEMBERS AND THEIR GUESTS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	12
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	12
5	Total number of individuals employed in calendar year 2018 (Part V, line 2a) ......	5	69
6	Total number of volunteers (estimate if necessary) .............	6	25
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	92,599
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	-211

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	740,172	704,306
9	Program service revenue (Part VIII, line 2g) .........	247,749	242,389
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	76	56
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	449,879	465,402
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	1,437,876	1,412,153
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	731,252	740,374
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	642,232	629,197
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	1,373,484	1,369,571
19	Revenue less expenses. Subtract line 18 from line 12.......	64,392	42,582
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	1,089,495	1,143,050
21	Total liabilities (Part X, line 26).............	1,276,305	1,287,278
22	Net assets or fund balances. Subtract line 21 from line 20.....	-186,810	-144,228

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	GOLF COURSE - MAINTAIN AND OPERATE 18 HOLE GOLF COURSE FOR THE BENEFIT OF MEMBERS AND THEIR GUESTS.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	CLUB HOUSE, TENNIS, BEACH, PROSHOP, DINING ROOM AND LOUNGE OPERATED AND MAINTAINED FOR BENEFIT OF MEMBERS AND THEIR GUESTS

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b	597,135
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	107,171

g	Noncash contributions included in lines 1a - 1f:$
h Total. Add lines 1a-1f.......		704,306

		Business Code
2a	GOLF CART RENTAL	713910	118,187	94,935	23,252
b	MEMBER GUEST FEES	713910	99,082	49,003	50,079
c	PRO SHOP OPERATIONS	713910	25,120	25,120
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f ....		242,389

3 Investment income (including dividends, interest, and othersimilar amounts) ......			56		56
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss)......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss).....
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
	a		666,413
b	Less: cost of goods sold ..b		219,755
c	Net income or (loss) from sales of inventory..			446,658	427,446	19,212
Business Code			Miscellaneous Revenue
11a	MISC MEMBER SERVICES		713910	10,330	10,330
b	TENNIS		713910	8,414	8,414
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			18,744
12	Total revenue. See Instructions......			1,412,153	615,248	92,599	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21
2	Grants and other assistance to domestic individuals. See Part IV, line 22
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, line 15 and 16.
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages	631,994	631,994
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	2,246	2,246
9	Other employee benefits .......	25,128	25,128
10	Payroll taxes ...........	81,006	81,006
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	397	397
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....	2,965	2,965
13	Office expenses .......	2,009	2,009
14	Information technology ......	15,325	15,325
15	Royalties ..
16	Occupancy ...........	61,171	61,171
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	17,403	17,403
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	33,973	33,973
23	Insurance ...	26,592	26,592
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	COURSE CHEMICALS AND SU	105,452	105,452
b	RESTAURANT SUPPLIES	65,429	65,429
c	REAL ESTATE TAXES	58,627	58,627
d	COURSE EQUIP MAINT & RE	52,928	52,928
e	All other expenses	186,926	186,926
25	Total functional expenses. Add lines 1 through 24e	1,369,571	1,369,571	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			43,600	1	8,573
2	Savings and temporary cash investments .........			38,338	2	46,874
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			344,981	4	351,090
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L .............
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L ..............
					6
7	Notes and loans receivable, net ....				7
8	Inventories for sale or use ........			16,475	8	10,539
9	Prepaid expenses and deferred charges ......			11,605	9	13,591
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	3,110,620
b	Less: accumulated depreciation	10b	2,398,237	634,496	10c	712,383
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 34)...			1,089,495	16	1,143,050

17	Accounts payable and accrued expenses .....	47,909	17	66,998
18	Grants payable ...		18
19	Deferred revenue .........	894,754	19	884,517
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..		22
23	Secured mortgages and notes payable to unrelated third parties ..	333,642	23	335,763
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	1,276,305	26	1,287,278

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets		27
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....	0	30	0
31	Paid-in or capital surplus, or land, building or equipment fund ...	0	31	0
32	Retained earnings, endowment, accumulated income, or other funds	-186,810	32	-144,228
33	Total net assets or fund balances ...........	-186,810	33	-144,228
34	Total liabilities and net assets/fund balances ........	1,089,495	34	1,143,050

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....
b	Buildings ....	1,338,677	742,505	596,172
c	Leasehold improvements
d	Equipment ....	1,771,943	1,655,732	116,211
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				712,383

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII