TY 2022 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) ANDREW DIONNE......................................................................
DIRECTOR

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

(2) CASSIE BABB......................................................................
DIRECTOR

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

(3) CONRAD AYOTTE......................................................................
VICE-PRESIDENT

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

(4) DANA COLWILL......................................................................
DIRECTOR

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

(5) DAVID SOUCY......................................................................
DIRECTOR

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

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

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

(7) HARRISON WOLFINGTON......................................................................
DIRECTOR

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

(8) MARSHA BLACK COTTRELL......................................................................
DIRECTOR

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

(9) MORGAN ALLARIE......................................................................
DIRECTOR

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

(10) PAUL COTTRELL......................................................................
SECRETARY

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

(11) STACEY MORRISON......................................................................
PRESIDENT

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

(12) STEPHEN SHUMAN......................................................................
DIRECTOR

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

(13) WILL BRIDGEO......................................................................
DIRECTOR

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

(14) RYAN LOW......................................................................
TREASURER

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 13 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 51,224. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,224. MEMBER PROGRAMS: PROGRAM SERVICE EXPENSES 44,978. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,978. CREDIT CARD PROCESS FEE: PROGRAM SERVICE EXPENSES 42,425. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,425. BUILDING MAINT. & SUPPLIES: PROGRAM SERVICE EXPENSES 28,722. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,722. MISC EXPENSE: PROGRAM SERVICE EXPENSES 21,454. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,454. WORKERS COMP INSURANCE: PROGRAM SERVICE EXPENSES 12,234. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,234. TELEPHONE: PROGRAM SERVICE EXPENSES 9,459. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,459. GROUNDS MAINTENANCE: PROGRAM SERVICE EXPENSES 6,085. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,085. PRINTING & PUBLICATIONS: PROGRAM SERVICE EXPENSES 5,852. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,852. PAYROLL PROCESSING FEE: PROGRAM SERVICE EXPENSES 4,800. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,800. LICENSES AND PERMITS: PROGRAM SERVICE EXPENSES 4,534. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,534. LEASE AND RENTAL: PROGRAM SERVICE EXPENSES 2,764. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,764. SHARE OF PROSHOP GP- CLUB MANAGER: PROGRAM SERVICE EXPENSES 2,546. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,546. CLEANING/JANITORIAL SUPPLIES: PROGRAM SERVICE EXPENSES 1,300. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,300. ASST. PRO DUES: PROGRAM SERVICE EXPENSES 1,238. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,238. POSTAGE - SHIP FEES: PROGRAM SERVICE EXPENSES 1,037. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,037. BANK CHARGES: PROGRAM SERVICE EXPENSES 833. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 833. LOCKER ROOM SUPPLIES: PROGRAM SERVICE EXPENSES 798. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 798. MUG CLUB EXPENSE: PROGRAM SERVICE EXPENSES 260. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 260. DECORATIONS: PROGRAM SERVICE EXPENSES 71. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 71.

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	13
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	13
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	71
6	Total number of volunteers (estimate if necessary) .............	6	45
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	65,822
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) .........	1,017,802	1,004,673
9	Program service revenue (Part VIII, line 2g) .........	534,841	520,975
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	38	49
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	314,432	463,052
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	1,867,113	1,988,749
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)	843,281	1,036,485
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)....	817,890	910,106
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	1,661,171	1,946,591
19	Revenue less expenses. Subtract line 18 from line 12.......	205,942	42,158
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	1,655,771	1,879,226
21	Total liabilities (Part X, line 26).............	1,515,068	1,696,365
22	Net assets or fund balances. Subtract line 21 from line 20.....	140,703	182,861

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 1,946,591 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 expenses1,946,591

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	870,646
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	134,027

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

h Total. Add lines 1a-1f.......		1,004,673

		Business Code
2a	PRO SHOP OPERATIONS	713910	241,611	241,611
b	GOLF CART RENTAL	713910	148,319	129,205	19,114
c	MEMBER GUEST FEES	713910	131,045	84,386	46,659
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		520,975

3 Investment income (including dividends, interest, and othersimilar amounts) ......			49		49
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	902,158
b	Less: cost of goods sold ..		10b	457,655
c	Net income or (loss) from sales of inventory..			444,503	444,503
Business Code			Miscellaneous Revenue
11a	MISC MEMBER SERVICES		713910	13,036	13,036
b	TENNIS		713910	5,513	5,513
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			18,549
12	Total revenue. See instructions.....			1,988,749	918,254	65,822	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........	906,915	906,915
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	16,747	16,747
10	Payroll taxes ...........	112,823	112,823
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	5,280	5,280
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 ....	1,229	1,229
13	Office expenses .......	1,909	1,909
14	Information technology ......	30,369	30,369
15	Royalties ..
16	Occupancy ...........	86,694	86,694
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	12,066	12,066
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	74,328	74,328
23	Insurance ...	38,549	38,549
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	RESTAURANT SUPPLIES	128,575	128,575
b	COURSE CHEMICALS AND SU	117,353	117,353
c	COURSE EQUIP MAINT & RE	112,069	112,069
d	REAL ESTATE TAXES	59,071	59,071
e	All other expenses	242,614	242,614
25	Total functional expenses. Add lines 1 through 24e	1,946,591	1,946,591	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 ........			2,760	1	1,901
2	Savings and temporary cash investments .........			104,840	2	47,947
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			578,573	4	638,017
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 ............			29,165	8	74,304
9	Prepaid expenses and deferred charges ......			57,704	9	10,412
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	3,725,450
b	Less: accumulated depreciation	10b	2,618,805	882,729	10c	1,106,645
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)...			1,655,771	16	1,879,226

17	Accounts payable and accrued expenses .....	117,610	17	115,702
18	Grants payable ...		18
19	Deferred revenue .........	1,126,710	19	1,244,850
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 ..	270,748	23	335,813
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..	1,515,068	26	1,696,365

	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	140,703	31	182,861
32	Total net assets or fund balances ...........	140,703	32	182,861
33	Total liabilities and net assets/fund balances ........	1,655,771	33	1,879,226

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 ....	1,322,307	777,162	545,145
c	Leasehold improvements
d	Equipment ....	2,403,143	1,841,643	561,500
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				1,106,645

(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.)