Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THERE ARE TWO MAJOR CLASSES OF MEMBERS, ACTIVE FULL-VOTING MEMBERS AND NON-ACTIVE NON-VOTING MEMBERS. ACTIVE FULL-VOTING MEMBERS ARE THE MEMBERS THAT PAY ALL THEIR INITIATION FEES IN FULL. THESE MEMBERS HAVE THE AUTHORITY TO ELECT THE GOVERNING BODY AND ALSO APPROVE SIGNIFICANT DECISIONS MADE BY THE GOVERNING BODY. EXAMPLES OF THESE SIGNIFICANT DECISIONS COULD INCLUDE THE APPROVAL OF ASSESSMENTS AND APPROVAL OF RAISING DUES IN A GIVEN YEAR. THE NON-ACTIVE NON-VOTING MEMBER CLASS INCLUDES THE REMAINING MEMBERS WHO DO NOT HAVE THE AUTHORITY TO ELECT THE GOVERNING BODY OR APPROVE ANY SIGNIFICANT DECISIONS MADE BY THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7A | PREMATURE VACANCIES ON THE BOARD OF DIRECTORS MAY BE FILLED BY THE REMAINING DIRECTORS. SUCH DIRECTOR WILL SERVE UNTIL THE NEXT ANNUAL MEETING, AT WHICH TIME A DIRECTOR SHALL BE ELECTED BY THE MEMBERS FOR THE UNEXPIRED PORTION OF SUCH TERM. DIRECTORS SHALL NOT FILL A VACANCY WITH A MEMBER WHO HAS SERVED ON THE BOARD OF DIRECTORS DURING THE PRECEDING TWELVE (12) MONTHS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE ACTIVE FULL-VOTING MEMBERS HAVE THE RIGHT TO RATIFY SIGNIFICANT DECISIONS MADE BY THE BOARD MEMBERS. EXAMPLES OF THESE SIGNIFICANT DECISIONS COULD INCLUDE THE APPROVAL OF ASSESSMENTS AND APPROVAL OF RAISING DUES IN A GIVEN YEAR. |
| FORM 990, PART VI, SECTION B, LINE 11B | AFTER THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM, FRAZIER & DEETER, LLC, THE FORM IS FIRST REVIEWED BY THE GENERAL MANAGER AND CONTROLLER FOR ACCURACY. THE FORM IS THEN PRESENTED TO THE TREASURER AND THE APPOINTED FINANCE COMMITTEE MEMBERS AND THEN SIGNED BY THE CONTROLLER. |
| FORM 990, PART VI, SECTION B, LINE 12 | ALTHOUGH ATLANTA COUNTRY CLUB, INC. CURRENTLY DOES NOT HAVE A CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, AND DOCUMENT RETENTION AND DESTRUCTION POLICY, THEY ARE IN THE PROCESS OF ADOPTING ONE AND THEY WILL HAVE ONE BEFORE THEIR NEXT TAX FILING. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS APPOINTS A COMPENSATION COMMITTEE, ANNUALLY, WHO NEGOTIATE AND DETERMINE THE COMPENSATION FOR TOP MANAGEMENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST AND CAN BE REVIEWED AT THE CLUB. |
| FORM 990, PART VIII, LINE 7D: | DURING THE 2018 TAX YEAR, ATLANTA COUNTRY CLUB, INC. SOLD ASSETS PRODUCING NET PROCEEDS OF $3,915. WE CHOOSE TO EXCLUDE THIS GAIN UNDER IRC SEC. 512(A)(3)(D) DUE TO THE FACT THAT THE CLUB USED ALL OF THE PROCEEDS TO PURCHASE PROPERTY TO BE USED IN THE CLUB'S EXEMPT FUNCTION DURING THE 2018 TAXABLE YEAR. |
| FORM 990, PART IX, LINE 24E | CHEMICALS AND FERTILIZERS 178,696. LANDSCAPING 118,546. EQUIPMENT RENTAL 90,057. COMPLIMENTARY FOOD AND BEVERAGE 73,733. MISCELLANEOUS 69,216. COMPUTER EXPENSE 51,760. PROFESSIONAL FEES 51,349. DECORATIONS 47,452. CONTRACT LABOR 46,832. UNIFORMS & LAUNDRY 43,938. FUEL 42,853. MUSIC AND ENTERTAINMENT 38,335. EMPLOYEE MEALS 32,644. DUES AND SUBSCRIPTIONS 20,288. PRINTING AND PUBLICATIONS 19,032. BANK CHARGES 18,097. TELEPHONE 14,064. SECURITY 12,960. TAXES AND LICENSES 12,141. TOURNAMENT EXPENSE 9,522. POSTAGE AND SHIPPING 9,163. TRAINING 7,650. CHINA, GLASS, AND SILVER 3,125. |
| FORM 990, PART XI, LINE 9: | CLUBHOUSE ASSESSMENT 336,050. INITIATION FEES 1,923,454. CERTIFICATES REIMBURSED -200. CAPITAL DUES 557,700. |
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