Druid Hills Golf Club in Atlanta, Georgia (GA)

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Druid Hills Golf Club
Employer Identification Number (EIN)580225900
Name of OrganizationDruid Hills Golf Club
Address740 Clifton Rd Ne, Atlanta, GA 30307-1222
ActivitiesOther social activities, Other sports or athletic activities
SubsectionPleasure, Recreational, or Social Club
Ruling Date02/2000
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2012
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$23,688,693
Amount of Income$12,348,940
Form 990 Revenue Amount$8,705,230
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Golf


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Amount of income in 2012: $12,348,940
Druid Hills Golf Club: 

 $12,348,940
Other organizations performing similar types of work: 

 $81,147

Assets in 2012: $23,688,693
This organization: 

 $23,688,693
Other organizations performing similar types of work: 

 $37,009

Expenses in 2007: $7,394,156
This organization: 

 $7,394,156
Other organizations performing similar types of work: 

 $3,461,042

Income to expenses ratio in 2007: 1.2
This organization: 

 1.2
Other organizations performing similar types of work: 

 1.1

Number of employees in 2007: 205
Druid Hills Golf Club: 

 205
Other organizations performing similar types of work: 

 85

Employees paid over $50,000 in 2007: 1.0%
Druid Hills Golf Club: 

 1.0%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$4,972,415$5,235,036$6,665,632$3,898,350$6,512,775$7,518,822$8,214,109$8,526,481
Contributions, gifts, grants, and similar amounts received$0$0$0$0$0$0$0$0
Contributions to donor advised funds$0$0
Direct public support$0$0$0$0$0$0$0$0
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$986,047$979,042$994,915$186,795$755,924$1,114,988$1,206,742$1,158,908
Membership dues and assessments$4,284,234$4,590,428$6,065,850$5,604,425$6,410,913$6,972,483$7,643,896$7,895,686
Interest on savings and temporary cash investments$3,891$27,132$12,344$2,567$0$0$0$0
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$10,719$42,322$14,177$0
Gross rents$0$0$0$0$16,000$51,575$21,525$0
Less: rental expenses$0$0$0$0$5,281$9,253$7,348$0
Other investment income$0$0$0$0$0$0$2,471$3,984
Gain or (loss) from sales of assets other than inventory$5,341$-2,313$30,095$-1,337,691$12,793$1,305$-132,478$-134,662
Gross amount from sales of assets other than inventory$6,300$3,500$102,200$30,368$70,150$11,300$10,962$21,516
Less: cost or other basis and sales expenses$959$5,813$72,105$1,368,059$57,357$9,995$143,440$156,178
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$-357,957$-407,707$-492,417$-605,682$-771,450$-711,888$-629,819$-498,584
Gross sales of inventory, less returns and allowances$3,088,845$3,061,523$2,982,630$2,690,135$3,071,638$3,088,715$3,065,780$2,959,772
Less: cost of goods sold$3,446,802$3,469,230$3,475,047$3,295,817$3,843,088$3,800,603$3,695,599$3,458,356
Other revenue$50,859$48,454$54,845$47,936$93,876$99,612$109,120$101,149
Total expenses$4,714,801$5,017,564$4,833,481$4,740,216$6,578,603$6,652,896$6,844,837$7,394,156
Program services$0$0$0$0$0$0$0$0
Management and general$0$0$0$0$0$0$0$0
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$9,896,761$10,114,233$11,946,386$11,104,521$11,038,695$11,911,291$13,336,063$13,972,888
Excess or (deficit) for the year$257,614$217,472$1,832,151$-841,866$-65,828$865,926$1,369,272$1,132,325
Net assets or fund balances at beginning of year$9,639,147$9,896,761$10,114,233$11,946,386$11,104,521$11,038,695$11,911,290$13,336,063
Other changes in net assets or fund balances$0$0$2$1$2$6,670$55,501$-495,500
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$7,394,156$0$0$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$279,315$0$0$0
Compensation of former officers, directors, key employees, etc.$1,200$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$2,096,816$0$0$0
Pension plan contributions not included above$65,207$0$0$0
Employee benefits not included above$218,858$0$0$0
Payroll taxes$187,945$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$8,445$0$0$0
Legal fees$14,207$0$0$0
Supplies$202,605$0$0$0
Telephone$22,316$0$0$0
Postage and shipping$12,700$0$0$0
Occupancy$751,508$0$0$0
Equipment rental and maintenance$356,949$0$0$0
Printing and publications$36,772$0$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$4,616$0$0$0
Interest$668,690$0$0$0
Depreciation, depletion, etc.$1,169,568$0$0$0
Other expenses not covered above$1,296,439$0$0$0
Balance Sheets
20002001200220032004200520062007
Total assets$10,913,062$11,220,840$13,061,136$22,397,855$23,662,639$22,880,481$23,300,722$28,007,709
Cash - non-interest-bearing$197,025$210,830$1,125,909$34,072$67,123$71,035$2,964$11,077
Savings and temporary cash investments$257,101$613,000$996,246$0$0$0$0$0
Accounts receivable less allowance for doubtful accounts$921,394$1,103,673$920,771$988,300$1,149,978$1,141,785$1,393,687$1,000,225
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$75,031$67,363$74,909$98,520$91,371$92,541$86,151$68,533
Prepaid expenses and deferred charges$74,870$74,562$92,878$91,436$91,908$90,136$79,208$78,399
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$21,738,712$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$9,387,641$9,151,412$9,850,423$21,185,527$22,262,259$21,484,984$0$26,849,475
Other assets, including program-related investments$0$0$0$0$0$0$0$0
Total liabilities$1,016,301$1,106,607$1,114,750$11,293,334$12,623,944$10,969,191$9,964,659$14,034,821
Accounts payable and accrued expenses$853,810$465,919$590,626$728,841$569,544$581,968$621,807$928,873
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$463,610$362,034$498,053$572,282$648,104$837,424$515,037
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$9,922,763$11,390,526$9,669,000$8,458,500$12,554,627
Other liabilities$162,491$177,078$162,090$143,677$91,592$70,119$46,928$36,284
Total liabilities and net assets/fund balances$10,913,062$11,220,840$13,061,136$22,397,855$23,662,639$22,880,481$23,300,722$28,007,709
Total net assets or fund balances$9,896,761$10,114,233$11,946,386$11,104,521$11,038,695$11,911,290$13,336,063$13,972,888
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$4,972,415$5,235,036$6,665,632$3,898,350$6,512,775$7,518,822$8,214,109$8,526,481
Total revenue, gains, and other support per audited financial statements$4,972,415$5,235,036$6,665,632$3,898,350$6,512,775$7,518,822$8,214,109$8,526,481
Other expenses$0$0$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$4,714,801$5,017,564$4,833,481$4,740,216$6,578,603$6,646,226$6,844,837$7,394,156
Total expenses and losses per audited financial statements$4,714,801$5,017,564$4,833,481$4,740,216$6,578,603$6,646,226$6,844,837$7,889,656
Other revenue$0$0$0$0$0$0$0$495,500
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$495,500
Other$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
60$118,047$6,210$0
60$24,277$0$0
60$124,267$6,514$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings14
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits
Loans and AdvancesCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
$0$1,200$0$0
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$3,320,289
Gross receipts for public use of club facilities$844,529
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006205
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$-138,280$-134,662$8,799,423
Program service revenue
Program service revenue 1000000$000$0$958,790
Program service revenue 2000000$000$0$161,372
Program service revenue 3000000$000$0$37,374
Program service revenue 4000000$000$0$1,372
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$7,895,686
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment incomeOther financial vehicles$3,98400$0$0
Gain or (loss) from sales of assets other than inventory000000$0Section 501(c)(7), (9), or (17) organization - Proceeds from the sale of exempt function property that was or will be timely reinvested in similar property (section 512(a)(3)(D))$-134,662$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventoryFull-service restaurants$-142,26400$0$-356,320
Other revenue000000$000$0$101,149
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
19992000200120022003200420052006
Total$0$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$2,313,303
Gross receipts for public use of club facilities $712,085
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$8,185,209
Contributions, Gifts, Grants and Other Similar Amounts$6,883,345
Program Service Revenue$1,676,872
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$0
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$3,358
Gross rents (Real / Personal)$8,648 / $0
Less: rental expenses (Real / Personal)$5,290 / $0
Rental income or (loss) (Real / Personal)$3,358 / $0
Net loss from sales of assets other than inventory$-946
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $0
Less: cost or other basis and sales expenses (Securities / Other)$0 / $946
Gain or (loss) (Securities / Other)$0 / $-946
Net income from fundraising events$0
Net income from gaming activities$0
Net loss from sales of inventory$-500,632
Gross sales of inventory, less returns and allowances$3,098,523
Less: cost of goods sold$3,599,155
Miscellaneous Revenue$123,212
Statement of Functional Expenses (for 2011)
Total functional expenses$7,973,320
Compensation of current officers, directors, trustees, and key employees$528,478
Other salaries and wages$2,285,286
Payroll taxes$242,314
Professional fundraising services$0
Other$4,917,242
Balance Sheet (for 2011)
Total assets$24,250,421
Total liabilities$9,329,047
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$8,242,304
Unsecured notes and loans payable to unrelated third parties$0
Other$1,086,743
Total net assets or fund balances$14,921,374
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:Not provided
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Iowa11
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Indiana10
Kansas8
Kentucky10
Louisiana16
Massachusetts11
Maryland15
Maine3
Michigan19
Minnesota8
Missouri21
Mississippi8
Montana7
North Carolina27
North Dakota7
Nebraska9
New Hampshire4
New Jersey19
New Mexico13
Nevada10
New York26
Ohio28
Oklahoma12
Oregon6
Pennsylvania15
Rhode Island3
South Carolina14
South Dakota6
Tennessee11
Texas61
Utah5
Virginia13
Vermont2
Washington17
Wisconsin9
West Virginia4
Wyoming1
International3
Total795

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