Civic Intelligence

Piedmont Driving Club

EIN 58-0385670 • 501(c)7 • Atlanta, GA

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Profile

Piedmont driving club is a social club organized in 1887 and operating for the pleasure and benefit of its members. The club has two locations, a city club and a golf course, both located in atlanta.

1215 Piedmont Avenue NEAtlanta, GA 30309

www.drivingclub.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

17th percentile

0.16x

Higher debt load relative to assets than 17% of similar nonprofits.

501(c)7 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

21st percentile

0.36x

Higher debt load relative to revenue than 21% of similar nonprofits.

501(c)7 • $50M-$100M nonprofits • Source year 2025

Net Margin

53rd percentile

6.8%

Higher net margin than 53% of similar nonprofits.

501(c)7 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

74th percentile

$600,836

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)7 • $50M-$100M nonprofits • Source year 2025

Asset Growth

25th percentile

1.0%

Faster asset growth than 25% of similar nonprofits.

501(c)7 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

45th percentile

8.6%

Faster revenue growth than 45% of similar nonprofits.

501(c)7 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$88,371,263

Up $895,532 (+1.0%) from 2024

Liabilities

Down

$14,010,093

Down $1,665,313 (-11%) from 2024

Net Assets

Up

$74,361,170

Up $2,560,845 (+3.6%) from 2024

Operations
Liabilities / Revenue21st percentileNet Margin53rd percentile

Revenue

Up

$38,439,559

Up $3,042,659 (+8.6%) from 2024

Expenses

Up

$35,821,723

Up $1,286,588 (+3.7%) from 2024

Net Income

Up

$2,617,836

Up $1,756,071 (+204%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100M$50M$0Assets 2010: $73,362,052Liabilities 2010: $25,771,046Net Assets 2010: $47,591,0062010Assets 2011: $74,449,452Liabilities 2011: $26,292,981Net Assets 2011: $48,156,4712011Assets 2012: $73,358,280Liabilities 2012: $25,648,838Net Assets 2012: $47,709,4422012Assets 2013: $72,489,128Liabilities 2013: $23,208,467Net Assets 2013: $49,280,6612013Assets 2014: $71,704,310Liabilities 2014: $20,763,904Net Assets 2014: $50,940,4062014Assets 2015: $71,318,876Liabilities 2015: $19,817,612Net Assets 2015: $51,501,2642015Assets 2016: $73,656,669Liabilities 2016: $21,389,996Net Assets 2016: $52,266,6732016Assets 2017: $73,543,159Liabilities 2017: $22,576,794Net Assets 2017: $50,966,3652017Assets 2018: $73,631,451Liabilities 2018: $21,462,536Net Assets 2018: $52,168,9152018Assets 2019: $71,817,490Liabilities 2019: $18,045,178Net Assets 2019: $53,772,3122019Assets 2020: $70,133,695Liabilities 2020: $15,499,693Net Assets 2020: $54,634,0022020Assets 2021: $73,848,795Liabilities 2021: $14,757,028Net Assets 2021: $59,091,7672021Assets 2022: $77,050,064Liabilities 2022: $15,546,732Net Assets 2022: $61,503,3322022Assets 2023: $87,705,609Liabilities 2023: $17,300,465Net Assets 2023: $70,405,1442023Assets 2024: $87,475,731Liabilities 2024: $15,675,406Net Assets 2024: $71,800,3252024Assets 2025: $88,371,263Liabilities 2025: $14,010,093Net Assets 2025: $74,361,1702025

Highlighted filing

2025

Assets$88,371,263
Liabilities$14,010,093
Net Assets$74,361,170
Open 2025 Filing

Operations Trend

Revenue Growth45th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40M$20M$0-$20MExpenses 2010: $15,532,9812010Expenses 2011: $17,113,8272011Expenses 2012: $17,321,7662012Expenses 2013: $17,324,3462013Revenue 2014: $18,200,974Expenses 2014: $18,108,029Net Income 2014: $92,9452014Revenue 2015: $18,784,848Expenses 2015: $18,903,852Net Income 2015: -$119,0042015Revenue 2016: $20,285,239Expenses 2016: $19,745,397Net Income 2016: $539,8422016Revenue 2017: $18,742,372Expenses 2017: $20,782,984Net Income 2017: -$2,040,6122017Revenue 2018: $22,374,093Expenses 2018: $21,809,593Net Income 2018: $564,5002018Revenue 2019: $23,720,507Expenses 2019: $21,635,454Net Income 2019: $2,085,0532019Revenue 2020: $24,129,063Expenses 2020: $22,295,868Net Income 2020: $1,833,1952020Revenue 2021: $24,205,093Expenses 2021: $21,808,427Net Income 2021: $2,396,6662021Revenue 2022: $28,104,317Expenses 2022: $25,296,637Net Income 2022: $2,807,6802022Revenue 2023: $38,854,688Expenses 2023: $29,565,292Net Income 2023: $9,289,3962023Revenue 2024: $35,396,900Expenses 2024: $34,535,135Net Income 2024: $861,7652024Revenue 2025: $38,439,559Expenses 2025: $35,821,723Net Income 2025: $2,617,8362025

Highlighted filing

2025

Revenue$38,439,559
Expenses$35,821,723
Net Income$2,617,836
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$88,371,263
Liabilities
$14,010,093
Net assets
$74,361,170
Revenue
$38,439,559
Expenses
$35,821,723
Net income
$2,617,836
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$88.4$14.0$74.4$38.4$35.8$2.62
2024Detailed filing. Detailed filing data is available for this year.$87.5$15.7$71.8$35.4$34.5$0.86
2023Detailed filing. Detailed filing data is available for this year.$87.7$17.3$70.4$38.9$29.6$9.29
2022Detailed filing. Detailed filing data is available for this year.$77.1$15.5$61.5$28.1$25.3$2.81
2021Detailed filing. Detailed filing data is available for this year.$73.8$14.8$59.1$24.2$21.8$2.40
2020Detailed filing. Detailed filing data is available for this year.$70.1$15.5$54.6$24.1$22.3$1.83
2019Detailed filing. Detailed filing data is available for this year.$71.8$18.0$53.8$23.7$21.6$2.09
2018Detailed filing. Detailed filing data is available for this year.$73.6$21.5$52.2$22.4$21.8$0.56
2017Summary only. Only limited summary data is available for this year.$73.5$22.6$51.0$18.7$20.8$2.04
2016Detailed filing. Detailed filing data is available for this year.$73.7$21.4$52.3$20.3$19.7$0.54
2015Detailed filing. Detailed filing data is available for this year.$71.3$19.8$51.5$18.8$18.9$0.12
2014Detailed filing. Detailed filing data is available for this year.$71.7$20.8$50.9$18.2$18.1$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$72.5$23.2$49.3$17.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$73.4$25.6$47.7$17.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$74.4$26.3$48.2$17.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$73.4$25.8$47.6$15.5
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$47,343,223
Mission and Program Overview

Mission

Piedmont driving club is a social club organized in 1887 and operating for the pleasure and benefit of its members. The club has two locations, a city club and a golf course, both located in atlanta.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$69,742,118$68,831,776▼ $910,342
Investments in Publicly Traded Securities$8,460,550$9,337,727▲ $877,177
Cash and Non-Interest-Bearing Accounts$4,113,018$5,512,682▲ $1,399,664
Accounts Receivable$2,677,562$2,705,003▲ $27,441
Inventories for Sale or Use$1,106,777$1,242,047▲ $135,270
Prepaid Expenses and Deferred Charges$286,184$188,317▼ $97,867
Total Assets$87,475,731$88,371,263▲ $895,532
Other Assets Total$1,089,522$553,711▼ $535,811
Liabilities
Unsecured Notes Loans Payable$8,159,664$7,252,101▼ $907,563
Deferred Revenue$3,198,481$3,528,997▲ $330,516
Accounts Payable and Accrued Expenses$3,501,102$2,831,974▼ $669,128
Other Liabilities$816,159$397,021▼ $419,138
Total Liabilities$15,675,406$14,010,093▼ $1,665,313
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$71,800,325$74,361,170▲ $2,560,845
Total Net Assets Fund Balance$71,800,325$74,361,170▲ $2,560,845
Total Liabilities and Net Assets / Fund Balance$87,475,731$88,371,263▲ $895,532

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$27,367,698$20,937,065$48,304,763
Land$25,599,039-$25,599,039
Equipment$12,005,479$10,092,003$22,097,482
Other Land Buildings$3,859,560$6,643,342$10,502,902
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amber ReadGeneral ManagerFT$505,292$95,544$600,836
Franck SteigerwaldExec. ChefFT$292,946$36,048$328,994
Michael BellAssistant GmFT$239,684$68,632$308,316
Lisa TeerTennis ProFT$203,110$87,401$290,511
Robert GrahamGolf ProFT$198,996$76,219$275,215
Ahmed HamzaSquash ProFT$123,388$142,118$265,506
Scott SlempGolf Course Mgmt. DirectorFT$209,504$40,579$250,083
Scott AveryCFOFT$217,189$22,034$239,223
Tim OwensFacilities DirectorFT$197,073$25,522$222,595
Andrew JungTennis ProFT$86,374$131,658$218,032
Annette ZwillingAthletics DirectorFT$156,723$42,543$199,266
Gary Lanneau JrGeneral Manager (former)FT$194,712$798$195,510
Douglas KayTennis ProFT$97,031$76,787$173,818
Jennifer MatthewsHr DirectorFT$159,790$7,265$167,055
Josh Hersko JrSwim CoachFT$84,563$82,361$166,924
Jodie BrownCatering DirectorFT$138,484$14,136$152,620
Whitney KayTennis ProFT$131,470$13,742$145,212
Rachel GaleTennis ProFT$127,983$13,585$141,568
Agata CiorochTennis ProFT$124,041$13,553$137,594
Tommy HillFood and Beverage DirectorFT$122,411$13,625$136,036

Board Members and Trustees

NameTitle
T Jackson Bender IvPresident
Todd J SmithVice President
Gardner ThompsonDirector
Lynne RankinDirector
Stan WilsonDirector
Trey ParisDirector
William LundstromDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Tovey & Tumlin INCSecurity ServicesPO BOX 550, Villa Rica, GA 30180$569,420
Green Tee Golf INCConstruction Contractor2502 REYNOLDS INDUSTRIAL RD, Augusta, GA 30907$567,949
National Service Group & AssociatesTemp Labor Service Provider5397 ORANGE DRIVE 103, Davie, FL 33314$558,765
Action Staffing Solutions LLCStaffing Agency6185 BUFORD HWY STE E-150, Norcross, GA 30071$549,471
Highland Turf SolutionsH2b Staffing Agency6900 N US 19 E HWY, Elk Park, NC 28622$488,546
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$31,884,174
Investment Income
$434,903
Other Revenue
$6,120,482
Change in Net Assets
$2,617,836

Audited Revenue Reconciliation

Revenue per Audited Statements
$38,050,139
Revenue Not Reported on Financial Statements
$389,420
Revenue Not Reported on Form 990
$4,845,992
Other Revenue Adjustments
$389,420
Total Revenue per Audited Statements
$42,896,131
Total Revenue per Form 990
$38,439,559
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$19,499,297
Other Expenses$16,322,426
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$15,018,367
Fees for Services Other---$4,050,531
Depreciation Depletion---$3,809,815
Occupancy---$1,892,540
Other Employee Benefits---$1,619,596
Payroll Taxes---$1,185,702
Current Officers, Directors, Trustees, and Key Employees---$1,081,464
Office Expenses---$950,967
Pension Plan Contributions---$594,168
Insurance---$552,122
All Other Expenses---$535,078
Other Expenses---$404,335
Information Technology---$362,993
Interest---$335,900
Conferences and Meetings---$184,373
Fees for Services Legal---$72,474
Fees for Services Accounting---$72,000
Travel---$21,757
Total Functional Expenses$0$0$0$35,821,723

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$40,335,286
Total Expenses per Form 990$35,821,723
Expenses per Audited Statements$35,432,303
Expenses Not Reported on Form 990$4,902,983
Expenses Not Reported on Financial Statements$389,420
Other Expense Adjustments$389,420
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Stanley WilsonBoard MemberLegal Services Provided by Law Firm in Which Interested Person Is a PartnerNo$39,700
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Finance Lease Liability$303,278
Operating Lease Liability$93,743
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Piedmont driving club is a private golf/social club with elected members.”

Form 990, Part VI, Section A, Line 7A

“Board members are offered up for membership voting approval at the annual may meeting. Only a limited range of board decisions in the form of recommendations are submitted for vote at the annual meeting; assessments require a vote. Dues rate increases are submitted for a vote, but such does not appear to be required, per the by-laws.”

Form 990, Part VI, Section A, Line 7B

“Members of the club elect members of the governing board and approve significant decisions of the governing board such as major capital improvements.”

Form 990, Part VI, Section B, Line 11B

“The form 990 tax return typically is distributed to all board members via email prior to submission to the irs. The email(s) highlights those questions which most require feedback and understanding as to relevance & import to the irs, even if the gmcfo already know that the club has no compliance problem. The board members are requested (required) to respond as to whether they have any reportable disclosures. The worst case scenario is distribution of the form 990 after submission to the irs, as the return can always be amended if a disclosure or amendment emerges.”

Form 990, Part VI, Section B, Line 15

“The members of the governing board are not compensated. The president and vice president of the board determine the general manager's compensation. The general manager determines key staff compensation and informs the board president of the amounts. Changes in compensation are documented. The club utilizes data provided by club benchmarking, as an important comparative and input into appropriate pay ranges, both for key employees and staff as a whole.”

Form 990, Part VI, Section C, Line 19

“Copy available upon request, in person, or by mail.”

Filing and Contact Details

Filer

Filer Name
Piedmont Driving Club
EIN
58-0385670
Phone
4048752565
Address
1215 PIEDMONT AVENUE NE, ATLANTA, GA 30309

Signing Officer

Name
Scott Avery
Title
CFO
Phone
4048752565
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Avery
Formed
1887
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
7
Employees
412
Volunteers
0

Preparer

Firm
Cri Advisors LLC
Address
4004 SUMMIT BLVD NE SUITE 800, ATLANTA, GA 30319
Preparer
Tiffany T Orr CPA
Phone
7703948000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Consultant fees 191,730. Contract labor fees 2,840,555. Payroll/personnel processing fees 230,751. Security service fees 686,876. Income tax expense 78,952. Bad debt expense 21,667.”

FORM 990, PART XI, LINE 9:

“Loss on interest rate swap agreements -207,923.”

FORM 990, PART XII, LINE 2C:

“The organization has not changed the oversight process since the last filing.”

Financial Statement Notes

PART X, LINE 2:

“Under section 501(c)(7) of the internal revenue code, the club is exempt from taxes on income other than unrelated business income. Unrelated business income results from investment income and nonmember income. The club utilizes the accounting requirements associated with uncertainty in income taxes using the provisions of financial accounting standards board (fasb) asc 740, income taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more-likely-than-not the positions will be sustained upon examination by the tax authorities. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As of april 30, 2025 and 2024, the club has no uncertain tax provisions that qualify for recognition or disclosure in the financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of food and beverage sold 4,902,983. Gain on interest rate swap agreements -207,923.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Net miscellaneous expense accounts to income grouping 389,420.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of food and beverage sold 4,902,983.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Net miscellaneous expense accounts to income grouping 389,420.”

Raw XML AppendixShowing 400 of 864 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt02705003
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PIEDMONT DRIVING CLUB IS A SOCIAL CLUB ORGANIZED IN 1887 AND OPERATING FOR THE PLEASURE AND BENEFIT OF ITS MEMBERS. THE CLUB HAS TWO LOCATIONS, A CITY CLUB AND A GOLF COURSE, BOTH LOCATED IN ATLANTA.
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01215 PIEDMONT AVENUE NE
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3NORCROSS
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IRS990/ContractorCompensationGrp/ServicesDesc2TEMP LABOR SERVICE PROVIDER
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IRS990/ContractorCompensationGrp/ServicesDesc4H2B STAFFING AGENCY
IRS990/CostOfGoodsSoldAmt04902983
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0434903
IRS990/CYOtherExpensesAmt016322426
IRS990/CYOtherRevenueAmt06120482
IRS990/CYProgramServiceRevenueAmt031884174
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IRS990/Desc0PIEDMONT DRIVING CLUB OFFERS PRIVATE DINING AND BANQUET FACILITIES FOR USE BY ITS MEMBERS. MEMBERS UTILIZE THE CLUB FOR QUIET FAMILY DINNERS AS WELL AS LARGE FUNCTIONS SUCH AS PARTIES OR WEDDING RECEPTIONS.
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IRS990/MissionDesc0PIEDMONT DRIVING CLUB IS A SOCIAL CLUB ORGANIZED IN 1887 AND OPERATING FOR THE PLEASURE AND BENEFIT OF ITS MEMBERS. THE CLUB HAS TWO LOCATIONS, A CITY CLUB AND A GOLF COURSE, BOTH LOCATED IN ATLANTA.
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