TY 2023 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) AUDREY BAKER......................................................................
DIRECTOR

0.00
.................
0.00

(2) CHAD BARBE......................................................................
DIRECTOR

0.00
.................
0.00

(3) JEFF COOPER......................................................................
DIRECTOR

0.00
.................
0.00

(4) CHRISTINE FENN......................................................................
DIRECTOR

0.00
.................
0.00

(5) BRANDON HEBERT......................................................................
DIRECTOR

0.00
.................
0.00

(6) BOBBY KUYKENDALL......................................................................
DIRECTOR

0.00
.................
0.00

(7) KATIE LOLLAR......................................................................
DIRECTOR

0.00
.................
0.00

(8) KEITH LYSAK......................................................................
DIRECTOR

0.00
.................
0.00

(9) ANDREW MALONEY......................................................................
DIRECTOR

0.00
.................
0.00

(10) ANDREA MOORE......................................................................
DIRECTOR

0.00
.................
0.00

(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 0

	(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 July 25, 2006, 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)

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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

ROSWELL COUNTRY CLUB

Employer identification number

85-0065610

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	ORGANIZATION HAS AN ANNUAL MEETING WHERE THE BOARD OF DIRECTORS IS ELECTED BY THE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS MAY ELECT ONE OR MORE MEMBERS TO THE GOVERNING BOARD.
FORM 990, PART VI, SECTION B, LINE 11B	THE OFFICER OF THE ROSWELL COUNTRY CLUB WHO SIGNS THE TAX RETURN, REVIEWS THE FORM 990 AND FOR 990-T (WHEN APPLICABLE) BEFORE SIGNING AND FILING THE TAX RETURNS.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD OF DIRECTORS MEETS ON A REGULAR BASIS. DURING THESE MEETINGS, THE BOARD APPROVES ALL MAJOR DECISIONS AND MONITORS CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS OF THE ROSWELL COUNTRY CLUB ARE AVAILABLE UPON WRITTEN REQUEST.
FORM 990, PART IX, LINE 24E	CONTRACT LABOR: PROGRAM SERVICE EXPENSES 49,819. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,819. SUPPLIES: PROGRAM SERVICE EXPENSES 35,158. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,158. LAUNDRY: PROGRAM SERVICE EXPENSES 33,376. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,376. MERCHANT FEES: PROGRAM SERVICE EXPENSES 31,110. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,110. ENTERTAINMENT: PROGRAM SERVICE EXPENSES 11,466. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,466. PROPERTY TAX: PROGRAM SERVICE EXPENSES 9,495. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,495. DUES AND SUBS: PROGRAM SERVICE EXPENSES 3,328. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,328. BANK CHARGES: PROGRAM SERVICE EXPENSES 2,139. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,139. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 1,995. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,995. TELEPHONE AND INTERNET: PROGRAM SERVICE EXPENSES 1,644. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,644. DELIVERY: PROGRAM SERVICE EXPENSES 1,069. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,069. SMALL TOOLS: PROGRAM SERVICE EXPENSES 834. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 834. ADVERTISING: PROGRAM SERVICE EXPENSES 284. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 284.
FORM 990, PART XI, LINE 9:	MEMBERSHIP CONTRIBUTIONS 6,465.

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

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: THE ROSWELL COUNTRY CLUB WAS ORGANIZED IN THE SUMMER OF 1905 BY MEMBERS OF THE ROSWELL COMMUNITY WHO WANTED TO CREATE RECREATIONAL FACILITIES FOR ITS MEMBERS AND FAMILIES. THE ROSWELL COUNTRY CLUB HAS SERVED ITS MEMBERS AND THE COMMUNITY OF ROSWELL FOR OVER 100 YEARS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	10
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	10
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	48
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
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) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	636,033	858,931
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	0	0
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	167,170	371,228
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	803,203	1,230,159
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)	319,015	623,105
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)....	499,527	669,730
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	818,542	1,292,835
19	Revenue less expenses. Subtract line 18 from line 12.......	-15,339	-62,676
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	565,108	498,514
21	Total liabilities (Part X, line 26).............	1,114,185	1,103,802
22	Net assets or fund balances. Subtract line 21 from line 20.....	-549,077	-605,288

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 574,050 including grants of $ ) (Revenue $ 672,066 )
	TO PROVIDE GOLF COURSE FACILITIES TO MEMBERS.

4b	(Code: ) (Expenses $ 648,370 including grants of $ ) (Revenue $ 533,093 )
	TO PROVIDE FOOD AND BEVERAGE SERVICE TO MEMBERS.

4c	(Code: ) (Expenses $ 48,425 including grants of $ ) (Revenue $ 25,000 )
	TO PROVIDE SWIMMING FACILITIES TO MEMBERS.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses1,270,845

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
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

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

h Total. Add lines 1a-1f.......

		Business Code
2a	PROGRAM SERVICE REVENU	713910	858,931	858,931
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		858,931

3 Investment income (including dividends, interest, and othersimilar amounts) ......
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
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	672,145
b	Less: cost of goods sold ..		10b	300,917
c	Net income or (loss) from sales of inventory..			371,228	371,228

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			1,230,159	1,230,159	0	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........	550,993	550,993
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	6,921	6,921
10	Payroll taxes ...........	65,191	65,191
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
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 ....
13	Office expenses .......	28,953	28,953
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	27,608	27,608
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	15	15
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	21,990
23	Insurance ...	52,527	52,527
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	TIPS AND GRATUITY	167,610	167,610
b	REPAIRS	68,564	68,564
c	UTILITIES	68,242	68,242
d	MAINTENANCE	52,504	52,504
e	All other expenses	181,717	181,717
25	Total functional expenses. Add lines 1 through 24e	1,292,835	1,270,845	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 ........			27,546	1	14,002
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			134,707	4	123,785
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 ............			13,827	8	13,827
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	2,241,268
b	Less: accumulated depreciation	10b	1,873,530	389,028	10c	367,738
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 ...........			0	15	-20,838
16	Total assets. Add lines 1 through 15 (must equal line 33)...			565,108	16	498,514

17	Accounts payable and accrued expenses .....	135,685	17	129,302
18	Grants payable ...		18
19	Deferred revenue .........		19
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 ..		23
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	978,500	25	974,500
26	Total liabilities. Add lines 17 through 25..	1,114,185	26	1,103,802

	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 .....	283,244	29	283,244
30	Paid-in or capital surplus, or land, building or equipment fund ...	0	30	0
31	Retained earnings, endowment, accumulated income, or other funds	-832,321	31	-888,532
32	Total net assets or fund balances ...........	-549,077	32	-605,288
33	Total liabilities and net assets/fund balances ........	565,108	33	498,514

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 .....	131,037		131,037
b	Buildings ....	2,110,231	1,873,530	236,701
c	Leasehold improvements
d	Equipment ....
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				367,738

(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.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
MORTGAGE PAYABLE	964,500
MEMBER DEPOSITS	10,000







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	974,500
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

(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.)