Liabilities / Assets
18th percentile
Higher debt load relative to assets than 18% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.11x
Liabilities / Revenue
38th percentile
Higher debt load relative to revenue than 38% of similar nonprofits.
Net Margin
4th percentile
Higher net margin than 4% of similar nonprofits.
Top Officer Pay
19th percentile
Higher top officer pay than 19% of similar nonprofits.
Top officer pay equals 3.4% of source-year revenue.
Asset Growth
42nd percentile
Faster asset growth than 42% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Balance Sheet
Assets
Down$18,692,201
Down $503 (-0.0%) from 2014
Net Assets
Down$16,661,956
Down $835,893 (-4.8%) from 2014
Liabilities
Up$2,030,245
Up $835,390 (+70%) from 2014
Revenue And Expenses
Revenue
Up$4,232,588
Up $155,193 (+3.8%) from 2014
Expenses
Up$5,052,481
Up $8,093 (+0.2%) from 2014
Net Income
Up-$819,893
Up $147,100 (+15%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- Sep 22, 2016
- Return Version
- 2015v2.1
- Gross Receipts
- $4,778,371
Mission and Program Overview
Mission
We strive to provide all members with the finest of facilities and the best in service while maintaining the highest standards of gracious hospitality and preserving the standard club's fine reputation and tradition of excellence.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $17,458,766 | $17,201,393 | ▼ $257,373 |
| Accounts Receivable | $451,831 | $444,083 | ▼ $7,748 |
| Cash and Non-Interest-Bearing Accounts | $61,278 | $356,180 | ▲ $294,902 |
| Prepaid Expenses and Deferred Charges | $122,647 | $95,944 | ▼ $26,703 |
| Inventories for Sale or Use | $101,227 | $93,614 | ▼ $7,613 |
| Total Assets | $18,692,704 | $18,692,201 | ▼ $503 |
| Other Assets Total | $496,955 | $500,987 | ▲ $4,032 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $313,987 | $1,194,975 | ▲ $880,988 |
| Other Liabilities | $496,955 | $500,987 | ▲ $4,032 |
| Deferred Revenue | $220,106 | $185,708 | ▼ $34,398 |
| Accounts Payable and Accrued Expenses | $163,807 | $148,575 | ▼ $15,232 |
| Total Liabilities | $1,194,855 | $2,030,245 | ▲ $835,390 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $17,497,849 | $16,661,956 | ▼ $835,893 |
| Total Net Assets Fund Balance | $17,497,849 | $16,661,956 | ▼ $835,893 |
| Total Liabilities and Net Assets / Fund Balance | $18,692,704 | $18,692,201 | ▼ $503 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $5,302,971 | $9,541,904 | $14,844,875 |
| Other Land Buildings | $3,578,569 | $10,159,210 | $13,737,779 |
| Land | $7,980,782 | - | $7,980,782 |
| Equipment | $339,071 | $2,134,676 | $2,473,747 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michael Brown | Golf Course Superintendent | FT | $128,733 | $16,394 | $145,127 |
| Verna Caudle | Controller | FT | $95,200 | $5,734 | $100,934 |
Board Members and Trustees
| Name | Title |
|---|---|
| Mark Elgart | President |
| Paul Schwartz | Vice President |
| Heidi Cohen | Director |
| Robert Friedman | Director |
| Robert Ratonyi | Director |
| Dale Bearman | Secretary |
| Steve Magid | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Prime Paving Contractors | Repair And Paving | PO BOX 922236, Norcross, GA 30010 | $130,525 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $3,624,545
- Investment Income
- $6,626
- Other Revenue
- $601,417
- Change in Net Assets
- $-819,893
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $4,232,588
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $451,175
- Total Revenue per Audited Statements
- $4,683,763
- Total Revenue per Form 990
- $4,232,588
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,636,189 |
| Other Expenses | $2,416,292 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $2,145,847 |
| Depreciation Depletion | - | - | - | $1,005,994 |
| Occupancy | - | - | - | $404,036 |
| Other Employee Benefits | - | - | - | $212,603 |
| Payroll Taxes | - | - | - | $161,805 |
| Office Expenses | - | - | - | $129,167 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $100,934 |
| All Other Expenses | - | - | - | $95,777 |
| Other Expenses | - | - | - | $79,262 |
| Insurance | - | - | - | $76,197 |
| Advertising | - | - | - | $47,035 |
| Information Technology | - | - | - | $44,341 |
| Fees for Services Other | - | - | - | $39,764 |
| Interest | - | - | - | $39,079 |
| Pension Plan Contributions | - | - | - | $15,000 |
| Total Functional Expenses | $0 | $0 | $0 | $5,052,481 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $5,503,656 |
| Expenses per Audited Statements | $5,052,481 |
| Total Expenses per Form 990 | $5,052,481 |
| Expenses Not Reported on Form 990 | $451,175 |
| Expenses Not Reported on Financial Statements | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Deferred Compensation | $500,987 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- 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
- Yes
- 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
“There are two categories of membership: proprietary and non-proprietary. Proprietary and non-proprietary members shall have the right to vote at membership meetings and shall have the right to hold office. Proprietary members shall be deemed owners of the property of the club and non-proprietary members are deemed to have no ownership interest in the property of the club. Only proprietary members in good standing shall have the right to vote upon the sale, exchange, conveyance, transfer, mortgage, or pledge of all, or substantially all of the assets and properties of the club, or upon dissolution, or winding up of the club.”
Form 990, Part VI, Section A, Line 7A
“The following membership categories have voting privileges: proprietary and non-proprietary members of any class, in good standing, shall have the right to vote at membership meetings and shall have the right to hold office. The membership votes for which members are elected to the board of governors. The board members shall elect members in good standing to fill vacancies in the board to serve until the next annual meeting of the club.”
Form 990, Part VI, Section A, Line 7B
“Both proprietary and non-proprietary members have the right to vote at membership meetings. Only proprietary members, in good standing, can vote upon the sale, exchange, conveyance, transfer, mortgage, or pledge of all, or substantially all, of the assets and properties of the club, or upon dissolution, or winding up of the club.”
Form 990, Part VI, Section B, Line 11
“After the form 990 is prepared by an outside cpa firm, the form is first reviewed by the general manager and controller for accuracy. The form is then presented to the treasurer, who can report its contents to the executive board. The club president then signs the return.”
Form 990, Part VI, Section B, Line 12C
“All officers, directors, and key employees are required to sign a conflict of interest form upon hire, and must update it monthly, if any changes occur.”
Form 990, Part VI, Section B, Line 15
“The general manager position is reviewed by the president of the board and the club's attorney. The golf pro, golf superintendent, and tennis pro positions are reviewed by the general manager, with contracts set up by the president of the board and the club's attorney. Comparable compensation data is used for similar qualified persons in comparable positions at similar clubs.”
Form 990, Part VI, Section C, Line 18
“Copy available upon request.”
Form 990, Part VI, Section C, Line 19
“Copies of the governing documents can be obtained on the club's website or upon request. The conflict of interest policy and the financial statements will be made available via inspection at the club.”
Filing and Contact Details
Filer
- Filer Name
- The Standard Club
- EIN
- 58-0522414
- Phone
- 7704970055
- Address
- 6230 ABBOTTS BRIDGE ROAD, JOHNS CREEK, GA 30097
Signing Officer
- Name
- Dr Mark Elgart
- Title
- President
- Phone
- 7704970055
- Signed
- 2016-09-22
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Dr Mark Elgart
- Formed
- 1867
- Legal Domicile
- Ga
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 129
- Volunteers
- 7
Preparer
- Firm
- Carr Riggs & Ingram LLC
- Address
- 4360 CHAMBLEE DUNWOODY RD STE 420, ATLANTA, GA 30341
- Preparer
- John Leslie
- Phone
- 7704576606
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Proprietary certificates -16,000.”
FORM 990, PART XII, LINE 2C:
“The process has not changed from prior year.”
Financial Statement Notes
PART X, LINE 2:
“The club qualifies as a tax exempt organization under the internal revenue code section 501(c)(7)and the applicable georgia revenue code. Business income that is not related to the tax exempt function of the club is subject to income taxes. Unrelated business income consists primarily of investment income and nonmember income. Such taxes are typically not significant and are netted against investment income in the statement of activity. The club believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements through the year ended december 31, 2015.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“COST OF SALES 451,175.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“COST OF SALES 451,175.”
Raw XML AppendixShowing 400 of 423 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.
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| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 289 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 21835790 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 17458766 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 17201393 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 39037183 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 94608 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | WE STRIVE TO PROVIDE ALL MEMBERS WITH THE FINEST OF FACILITIES AND THE BEST IN SERVICE WHILE MAINTAINING THE HIGHEST STANDARDS OF GRACIOUS HOSPITALITY AND PRESERVING THE STANDARD CLUB'S FINE REPUTATION AND TRADITION OF EXCELLENCE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 313987 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1194975 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 17497849 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 16661956 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6337 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 6337 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 314858 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 543770 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 228912 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 1 |
| IRS990/NondeductibleContriDisclInd | 0 | 1 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 404036 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 129167 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 496955 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 500987 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -16000 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 212603 |
| IRS990/OtherExpensesGrp/Desc | 0 | GOLF COURSE MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | PRO SHOP SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | FOOD & BEVERAGE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 179460 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 176868 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 99312 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 79262 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 496955 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 500987 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 713910 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
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| IRS990/OtherRevenueTotalAmt | 0 | 57647 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2145847 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 161805 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 15000 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 95944 |
| IRS990/PrincipalOfficerNm | 0 | DR MARK ELGART |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 713910 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | GOLF/TENNIS ACTIVITIES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CAPITAL CHARGES AND AS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | INITIATION FEES |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1220950 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 166472 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 47500 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1428637 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 166472 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 47500 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 207687 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 320 |
| IRS990/PYOtherExpensesAmt | 0 | 2679310 |
| IRS990/PYOtherRevenueAmt | 0 | 788294 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3288781 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -966993 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2365078 |
| IRS990/PYTotalExpensesAmt | 0 | 5044388 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4077395 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -819893 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
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| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 9541904 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 14844875 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 339071 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2134676 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 2473747 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 451175 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 5052481 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 7980782 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 7980782 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 451175 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 3578569 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 10159210 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 13737779 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 500987 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEFERRED COMPENSATION |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 451175 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 451175 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4232588 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE CLUB QUALIFIES AS A TAX EXEMPT ORGANIZATION UNDER THE INTERNAL REVENUE CODE SECTION 501(C)(7)AND THE APPLICABLE GEORGIA REVENUE CODE. BUSINESS INCOME THAT IS NOT RELATED TO THE TAX EXEMPT FUNCTION OF THE CLUB IS SUBJECT TO INCOME TAXES. UNRELATED BUSINESS INCOME CONSISTS PRIMARILY OF INVESTMENT INCOME AND NONMEMBER INCOME. SUCH TAXES ARE TYPICALLY NOT SIGNIFICANT AND ARE NETTED AGAINST INVESTMENT INCOME IN THE STATEMENT OF ACTIVITY. THE CLUB BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS THROUGH THE YEAR ENDED DECEMBER 31, 2015. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COST OF SALES 451,175. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | COST OF SALES 451,175. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 17201393 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 5052481 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 500987 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4232588 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4683763 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 5503656 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THERE ARE TWO CATEGORIES OF MEMBERSHIP: PROPRIETARY AND NON-PROPRIETARY. PROPRIETARY AND NON-PROPRIETARY MEMBERS SHALL HAVE THE RIGHT TO VOTE AT MEMBERSHIP MEETINGS AND SHALL HAVE THE RIGHT TO HOLD OFFICE. PROPRIETARY MEMBERS SHALL BE DEEMED OWNERS OF THE PROPERTY OF THE CLUB AND NON-PROPRIETARY MEMBERS ARE DEEMED TO HAVE NO OWNERSHIP INTEREST IN THE PROPERTY OF THE CLUB. ONLY PROPRIETARY MEMBERS IN GOOD STANDING SHALL HAVE THE RIGHT TO VOTE UPON THE SALE, EXCHANGE, CONVEYANCE, TRANSFER, MORTGAGE, OR PLEDGE OF ALL, OR SUBSTANTIALLY ALL OF THE ASSETS AND PROPERTIES OF THE CLUB, OR UPON DISSOLUTION, OR WINDING UP OF THE CLUB. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FOLLOWING MEMBERSHIP CATEGORIES HAVE VOTING PRIVILEGES: PROPRIETARY AND NON-PROPRIETARY MEMBERS OF ANY CLASS, IN GOOD STANDING, SHALL HAVE THE RIGHT TO VOTE AT MEMBERSHIP MEETINGS AND SHALL HAVE THE RIGHT TO HOLD OFFICE. THE MEMBERSHIP VOTES FOR WHICH MEMBERS ARE ELECTED TO THE BOARD OF GOVERNORS. THE BOARD MEMBERS SHALL ELECT MEMBERS IN GOOD STANDING TO FILL VACANCIES IN THE BOARD TO SERVE UNTIL THE NEXT ANNUAL MEETING OF THE CLUB. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOTH PROPRIETARY AND NON-PROPRIETARY MEMBERS HAVE THE RIGHT TO VOTE AT MEMBERSHIP MEETINGS. ONLY PROPRIETARY MEMBERS, IN GOOD STANDING, CAN VOTE UPON THE SALE, EXCHANGE, CONVEYANCE, TRANSFER, MORTGAGE, OR PLEDGE OF ALL, OR SUBSTANTIALLY ALL, OF THE ASSETS AND PROPERTIES OF THE CLUB, OR UPON DISSOLUTION, OR WINDING UP OF THE CLUB. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AFTER THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM, THE FORM IS FIRST REVIEWED BY THE GENERAL MANAGER AND CONTROLLER FOR ACCURACY. THE FORM IS THEN PRESENTED TO THE TREASURER, WHO CAN REPORT ITS CONTENTS TO THE EXECUTIVE BOARD. THE CLUB PRESIDENT THEN SIGNS THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST FORM UPON HIRE, AND MUST UPDATE IT MONTHLY, IF ANY CHANGES OCCUR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE GENERAL MANAGER POSITION IS REVIEWED BY THE PRESIDENT OF THE BOARD AND THE CLUB'S ATTORNEY. THE GOLF PRO, GOLF SUPERINTENDENT, AND TENNIS PRO POSITIONS ARE REVIEWED BY THE GENERAL MANAGER, WITH CONTRACTS SET UP BY THE PRESIDENT OF THE BOARD AND THE CLUB'S ATTORNEY. COMPARABLE COMPENSATION DATA IS USED FOR SIMILAR QUALIFIED PERSONS IN COMPARABLE POSITIONS AT SIMILAR CLUBS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | COPY AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | COPIES OF THE GOVERNING DOCUMENTS CAN BE OBTAINED ON THE CLUB'S WEBSITE OR UPON REQUEST. THE CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS WILL BE MADE AVAILABLE VIA INSPECTION AT THE CLUB. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | PROPRIETARY CERTIFICATES -16,000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XII, LINE 2C: |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 18692201 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 18692704 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 18692201 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 129 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 5052481 |
| IRS990/TotalGrossUBIAmt | 0 | 436888 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1194855 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2030245 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1194855 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2030245 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 17497849 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 16661956 |
| IRS990/TotalOtherCompensationAmt | 0 | 22128 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 3624545 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 223933 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3795700 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 4232588 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 436888 |
| IRS990/TotalVolunteersCnt | 0 | 7 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 18692704 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 18692201 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 17497849 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 16661956 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 6230 ABBOTTS BRIDGE ROAD |
| IRS990/USAddress/CityNm | 0 | JOHNS CREEK |
| IRS990/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/USAddress/ZIPCd | 0 | 30097 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.STANDARDCLUB.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DR MARK ELGART |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7704970055 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $18,692,201
- Liabilities
- $2,030,245
- Net assets
- $16,661,956
- Revenue
- $4,232,588
- Expenses
- $5,052,481
- Net income
- -$819,893
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