TY 2021 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/1099-NEC)

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

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

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

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

(2) CONRAD AYOTTE......................................................................
TREASURER

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

(3) WILL BRIDGEO......................................................................
DIRECTOR

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

(4) ANDREW DIONNE......................................................................
DIRECTOR

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

(5) DOUG BOYINK......................................................................
DIRECTOR

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

(6) MORGAN ALLARIE......................................................................
DIRECTOR

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

(7) PAUL COTTRELL......................................................................
SECRETARY

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

(8) DANA COLWILL......................................................................
DIRECTOR

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

(9) MARSHA COTTRELL......................................................................
PRESIDENT

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

(10) HARRISON WOLFINGTON......................................................................
DIRECTOR

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

(11) STACEY MORRISON......................................................................
VICE-PRESIDENT

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

(12) STEPHEN SHUMAN......................................................................
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/1099-NEC)

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

(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

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

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)

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

2021

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 60,539. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60,539. MEMBER PROGRAMS: PROGRAM SERVICE EXPENSES 36,462. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,462. CREDIT CARD PROCESS FEE: PROGRAM SERVICE EXPENSES 33,125. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,125. MISC EXPENSE: PROGRAM SERVICE EXPENSES 24,076. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,076. BUILDING MAINT. & SUPPLIES: PROGRAM SERVICE EXPENSES 19,753. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,753. WORKERS COMP INSURANCE: PROGRAM SERVICE EXPENSES 13,349. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,349. CABLE TV: PROGRAM SERVICE EXPENSES 7,003. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,003. TELEPHONE: PROGRAM SERVICE EXPENSES 6,752. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,752. PAYROLL PROCESSING FEE: PROGRAM SERVICE EXPENSES 6,442. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,442. WEB RELATED EXPENSES: PROGRAM SERVICE EXPENSES 4,905. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,905. LICENSES AND PERMITS: PROGRAM SERVICE EXPENSES 4,582. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,582. PRINTING & PUBLICATIONS: PROGRAM SERVICE EXPENSES 4,118. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,118. LEASE AND RENTAL: PROGRAM SERVICE EXPENSES 3,345. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,345. TNMT CART RENTAL: PROGRAM SERVICE EXPENSES 2,859. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,859. SHARE OF PROSHOP GP- CLUB MANAGER: PROGRAM SERVICE EXPENSES 2,471. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,471. GROUNDS MAINTENANCE: PROGRAM SERVICE EXPENSES 2,250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,250. ASST. PRO DUES: PROGRAM SERVICE EXPENSES 2,100. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,100. COMPUTER SUPPLIES: PROGRAM SERVICE EXPENSES 1,664. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,664. LOCKER ROOM SUPPLIES: PROGRAM SERVICE EXPENSES 1,639. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,639. HEALTH/DENTAL INS: PROGRAM SERVICE EXPENSES 1,262. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,262. CLEANING/JANITORIAL SUPPLIES: PROGRAM SERVICE EXPENSES 1,138. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,138. BANK CHARGES: PROGRAM SERVICE EXPENSES 732. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 732. DECORATIONS: PROGRAM SERVICE EXPENSES 509. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 509. POSTAGE - SHIP FEES: PROGRAM SERVICE EXPENSES 264. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 264.

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

Cat. No. 51056K

Schedule O (Form 990) 2021

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 2021 (Part V, line 2a) ......	5	84
6	Total number of volunteers (estimate if necessary) .............	6	43
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	59,794
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	757,760	1,017,802
9	Program service revenue (Part VIII, line 2g) .........	397,269	534,841
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	62	38
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	224,030	314,432
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	1,379,121	1,867,113
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)	619,262	843,281
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)....	677,114	817,890
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	1,296,376	1,661,171
19	Revenue less expenses. Subtract line 18 from line 12.......	82,745	205,942
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	1,406,484	1,655,771
21	Total liabilities (Part X, line 26).............	1,471,723	1,515,068
22	Net assets or fund balances. Subtract line 21 from line 20.....	-65,239	140,703

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 1,661,171 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 expenses1,661,171

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	857,806
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	159,996

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		1,017,802

		Business Code
2a	PRO SHOP OPERATIONS	713910	222,148	222,148
b	GOLF CART RENTAL	713910	163,583	151,669	11,914
c	MEMBER GUEST FEES	713910	149,110	101,739	47,371
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		534,841

3 Investment income (including dividends, interest, and othersimilar amounts) ......			38		38
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	739,228
b	Less: cost of goods sold ..		10b	441,181
c	Net income or (loss) from sales of inventory..			298,047	297,576	471
Business Code			Miscellaneous Revenue
11a	MISC MEMBER SERVICES		713910	11,177	11,177
b	TENNIS		713910	5,208	5,208
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			16,385
12	Total revenue. See instructions.....			1,867,113	789,517	59,794	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, lines 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........	721,082	721,082
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	12,633	12,633
10	Payroll taxes ...........	109,566	109,566
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	2,079	2,079
c	Accounting ...........
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 ....	3,390	3,390
13	Office expenses .......	3,937	3,937
14	Information technology ......	26,161	26,161
15	Royalties ..
16	Occupancy ...........	53,999	53,999
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	12,182	12,182
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	56,507	56,507
23	Insurance ...	33,532	33,532
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	129,390	129,390
b	RESTAURANT SUPPLIES	106,904	106,904
c	COURSE EQUIP MAINT & RE	87,808	87,808
d	REAL ESTATE TAXES	60,662	60,662
e	All other expenses	241,339	241,339
25	Total functional expenses. Add lines 1 through 24e	1,661,171	1,661,171	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 ........			8,865	1	2,760
2	Savings and temporary cash investments .........			38,214	2	104,840
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			496,971	4	578,573
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			17,658	8	29,165
9	Prepaid expenses and deferred charges ......			32,649	9	57,704
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	3,427,206
b	Less: accumulated depreciation	10b	2,544,477	812,127	10c	882,729
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 33)...			1,406,484	16	1,655,771

17	Accounts payable and accrued expenses .....	133,904	17	117,610
18	Grants payable ...		18
19	Deferred revenue .........	1,032,877	19	1,126,710
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 any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	304,942	23	270,748
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..	1,471,723	26	1,515,068

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	0	29	0
30	Paid-in or capital surplus, or land, building or equipment fund ...	0	30	0
31	Retained earnings, endowment, accumulated income, or other funds	-65,239	31	140,703
32	Total net assets or fund balances ...........	-65,239	32	140,703
33	Total liabilities and net assets/fund balances ........	1,406,484	33	1,655,771

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 ....	1,296,029	777,162	518,867
c	Leasehold improvements
d	Equipment ....	2,131,177	1,767,315	363,862
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				882,729

(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.)

(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.)