Civic Intelligence

Brookwood Hills Community Club Inc

EIN 58-0670504 • 501(c)7 • Atlanta, GA

Profile

Operation of swimming pool, tennis courts, basketball courts, pool concession; including related costs of depreciation,property taxes, payroll, interest, maintenance, and utilities.

119 Brighton Rd NEAtlanta, GA 30309

n/A

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

Higher debt load relative to assets than 15% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

15th percentile

0.00x

Higher debt load relative to revenue than 15% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Net Margin

87th percentile

31%

Higher net margin than 87% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Asset Growth

87th percentile

17%

Faster asset growth than 87% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

41%

Faster revenue growth than 92% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets15th percentile

Assets

Up

$4,447,708

Up $660,685 (+17%) from 2023

Liabilities

Up

$2

Up $2 from 2023

Net Assets

Up

$4,447,706

Up $660,683 (+17%) from 2023

Operations
Liabilities / Revenue15th percentileNet Margin87th percentile

Revenue

Up

$2,155,661

Up $627,059 (+41%) from 2023

Expenses

Up

$1,494,978

Up $273,805 (+22%) from 2023

Net Income

Up

$660,683

Up $353,254 (+115%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,471,290Liabilities 2010: $0Net Assets 2010: $1,471,2902010Assets 2011: $1,521,389Liabilities 2011: $0Net Assets 2011: $1,521,3892011Assets 2012: $1,601,895Liabilities 2012: $0Net Assets 2012: $1,601,8952012Assets 2013: $1,395,863Liabilities 2013: $0Net Assets 2013: $1,395,8632013Assets 2014: $1,248,252Liabilities 2014: $0Net Assets 2014: $1,248,2522014Assets 2015: $1,197,460Liabilities 2015: $0Net Assets 2015: $1,197,4602015Assets 2016: $1,351,485Liabilities 2016: $0Net Assets 2016: $1,351,4852016Assets 2017: $1,587,669Liabilities 2017: $0Net Assets 2017: $1,587,6692017Assets 2018: $2,111,172Liabilities 2018: $0Net Assets 2018: $2,111,1722018Assets 2019: $3,349,449Liabilities 2019: $791,071Net Assets 2019: $2,558,3782019Assets 2020: $3,318,057Liabilities 2020: $388,829Net Assets 2020: $2,929,2282020Assets 2021: $3,717,483Liabilities 2021: $400,000Net Assets 2021: $3,317,4832021Assets 2022: $3,479,594Liabilities 2022: $0Net Assets 2022: $3,479,5942022Assets 2023: $3,787,023Liabilities 2023: $0Net Assets 2023: $3,787,0232023Assets 2024: $4,447,708Liabilities 2024: $2Net Assets 2024: $4,447,7062024

Highlighted filing

2024

Assets$4,447,708
Liabilities$2
Net Assets$4,447,706
Open 2024 Filing

Operations Trend

Revenue Growth92nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $650,4152010Expenses 2011: $708,5192011Expenses 2012: $705,5802012Revenue 2013: $639,344Expenses 2013: $845,376Net Income 2013: -$206,0322013Revenue 2014: $729,583Expenses 2014: $877,194Net Income 2014: -$147,6112014Revenue 2015: $731,339Expenses 2015: $782,131Net Income 2015: -$50,7922015Revenue 2016: $934,392Expenses 2016: $780,367Net Income 2016: $154,0252016Revenue 2017: $965,817Expenses 2017: $729,633Net Income 2017: $236,1842017Revenue 2018: $1,394,916Expenses 2018: $871,413Net Income 2018: $523,5032018Revenue 2019: $1,446,386Expenses 2019: $999,180Net Income 2019: $447,2062019Revenue 2020: $1,356,588Expenses 2020: $985,738Net Income 2020: $370,8502020Revenue 2021: $1,623,136Expenses 2021: $1,234,881Net Income 2021: $388,2552021Revenue 2022: $1,481,957Expenses 2022: $1,319,846Net Income 2022: $162,1112022Revenue 2023: $1,528,602Expenses 2023: $1,221,173Net Income 2023: $307,4292023Revenue 2024: $2,155,661Expenses 2024: $1,494,978Net Income 2024: $660,6832024

Highlighted filing

2024

Revenue$2,155,661
Expenses$1,494,978
Net Income$660,683
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,447,708
Liabilities
$2
Net assets
$4,447,706
Revenue
$2,155,661
Expenses
$1,494,978
Net income
$660,683
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.45$0.00$4.45$2.16$1.49$0.66
2023Detailed filing. Detailed filing data is available for this year.$3.79$0.00$3.79$1.53$1.22$0.31
2022Detailed filing. Detailed filing data is available for this year.$3.48$0.00$3.48$1.48$1.32$0.16
2021Detailed filing. Detailed filing data is available for this year.$3.72$0.40$3.32$1.62$1.23$0.39
2020Detailed filing. Detailed filing data is available for this year.$3.32$0.39$2.93$1.36$0.99$0.37
2019Detailed filing. Detailed filing data is available for this year.$3.35$0.79$2.56$1.45$1.00$0.45
2018Detailed filing. Detailed filing data is available for this year.$2.11$0.00$2.11$1.39$0.87$0.52
2017Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$0.97$0.73$0.24
2016Summary only. Only limited summary data is available for this year.$1.35$0.00$1.35$0.93$0.78$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.73$0.78$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$0.73$0.88$0.15
2013Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$0.64$0.85$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.00$1.60$0.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.00$1.52$0.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.00$1.47$0.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 5, 2025
Return Version
2024v5.2
Gross Receipts
$2,155,661
Mission and Program Overview

Mission

Operation of swimming pool, tennis courts, basketball courts, pool concession; including related costs of depreciation,property taxes, payroll, interest, maintenance, and utilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$3,787,023$4,447,706▲ $660,683
Land, Buildings, and Equipment, Net$2,568,614$2,522,153▼ $46,461
Savings and Temporary Cash Investments$1,218,409$1,925,555▲ $707,146
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,787,023$4,447,708▲ $660,685
Other Assets Total-$0-
Liabilities
Other Liabilities-$2-
Total Liabilities$0$2▲ $2
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,787,023$4,447,706▲ $660,683
Total Liabilities and Net Assets / Fund Balance$3,787,023$4,447,708▲ $660,685

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,443,501$2,621,405$5,064,906
Equipment$27,077$2,043,134$2,070,211
Buildings$5,575$393,337$398,912
Land$46,000-$46,000
Compensation and Service Providers
Top Officer Pay80th percentile

Board Members and Trustees

NameTitle
Dea CanovaPresident
Michael StoerVice President
Jay HerbertSecretary
Renee ValgoiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,545,130
Investment Income
$610,531
Other Revenue
$0
Change in Net Assets
$660,683
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,494,978
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$368,975--$368,975
Depreciation Depletion$300,358--$300,358
Other Expenses$101,415--$101,415
Insurance$35,883--$35,883
Fees for Services Accounting-$21,195-$21,195
Fees for Services Legal-$12,020-$12,020
Total Functional Expenses$1,461,763$33,215$0$1,494,978
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Brookwood Hills Community Club Inc
EIN
58-0670504
Phone
4043510557
Address
119 BRIGHTON RD NE, ATLANTA, GA 30309

Signing Officer

Name
Dea Canova
Title
President
Signed
2025-06-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dea Canova
Legal Domicile
Ga
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Brooks Cook & Associates LLC
Address
8300 Dunwoody Place Ste 100, Atlanta, GA 30350
Preparer
R Willis Cook CPA
Phone
7706401668
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“BANK CHARGES/cc discount: Column (A) - Total = $15949; Column (B) - Program Services = $15949; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“CONTRACT SERVICES: Column (A) - Total = $52; Column (B) - Program Services = $52; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“DUES : Column (A) - Total = $130; Column (B) - Program Services = $130; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MEMBERSHIP EXPENSE : Column (A) - Total = $6091; Column (B) - Program Services = $6091; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MISC EXPENSES: Column (A) - Total = $72415; Column (B) - Program Services = $72415; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“NPU: Column (A) - Total = $19798; Column (B) - Program Services = $19798; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PROPERTY TAXES: Column (A) - Total = $25991; Column (B) - Program Services = $25991; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SOCIAL EXPENSE: Column (A) - Total = $73461; Column (B) - Program Services = $73461; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“STORAGE: Column (A) - Total = $2667; Column (B) - Program Services = $2667; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SWIM MEET EXP: Column (A) - Total = $81096; Column (B) - Program Services = $81096; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“TAXES: Column (A) - Total = $21425; Column (B) - Program Services = $21425; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“UTILITIES: Column (A) - Total = $44287; Column (B) - Program Services = $44287; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“WEBSITE: Column (A) - Total = $5613; Column (B) - Program Services = $5613; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Statement Note 1

“STATEMENT TO FORM 990, PART VIII, LINE 7A AND 7CIN 2024 THE ORGANIZATION SOLD AN EASEMENT FOR $537,500 ON NOVEMBER 21,2024. SINCE THERE WAS NO TAX BASIS TO THE EASEMENT, THE SALE PRICE REPRESENTED A GAIN OF $537,500, ALL OF WHICH WAS POTENTIAL UNRELATED TAXABLE INCOME. IN THAT REGARD, BROOKWOOD HILLS COMMUNITY CLUB, INC. ASSERTS THE FOLLOWING:1. UNDER 501(c)(7)THE PROCEEDS FROM THE SALE OF THE CONSERVATION EASEMENT DOES NOT ALTER OPERATIONS SO AS TO POSSIBLY JEOPARDIZE OUR TAX EXEMPTION, AS LESS THAN 35% OF OUR GROSS RECEIPTS WERE AND CONTINUE TO BE FROM SOURCES OUTSIDE OUR MEMBERSHIP, AND LESS THAN 15% OF SUCH GROSS RECEIPTS WERE AND CONTINUE TO BE FROM THE USE OF OUR FACILITIES BY THE GENERAL PUBLIC.2. THE CONSERVATION EASEMENT CONSTITUTES PROPERTY USED DIRECTLY IN THE PERFORMANCE OF OUR EXEMPT FUNCTION FOR PURPOSES OF SECTION 512(a)(3)(D) OF THE INTERNAL REVENUE CODE.3. GAIN FROM THE SALE OF THE CONSERVATION EASEMENT WILL BE RECOGNIZED ONLY TO THE EXTENT THE SALES PRICE OF THE CONSERVATION EASEMENT EXCEEDS, IF ANY, THE PURCHASE PRICE OF OTHER PROPERTY PURCHASED WITHIN THE TIME PERIOD SPECIFIED IN SECTION 512(a)(3)(D) AND USED DIRECTLY IN FURTHERANCE OF OUR EXEMPT FUNCTION.4. THE REPLACEMENT PROERTY(S) WILL BE PURCHASED WITH A PERIOD BEGINNING 1 YEAR BEFORE THE DATE OF THE SALE, AND ENDING 3 YEARS AFTER THE SALE DATE OF NOVEMBER 21, 2024. IT WILL BE USED DIRECTLY IN THE PERFORMANCE OF OUR EXEMPT FUNCTION FOR PURPOSES OF SECTION 512(a)(3)(D).5. PURCHASES AS OF DECEMBER 31, 2024 ARE: 1/18/24 31,523. POOL ADDITIONS 1/31/24 65,387. POOL ADDITIONS 3/17/24 65,387. POOL ADDITIONS 5/06/24 9,510. POOL ADDITIONS 5/30/24 3,520. POOL ADDITIONS 7/31/24 2,252. POOL ADDITIONS 11/13/24 74,113. POOL ADDITIONS 12/17/24 2,205. POOL ADDITIONS 2024 TOTAL 253,897”

Raw XML Appendix358 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/LandBldgEquipCostOrOtherBssAmt07580029
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IRS990/MissionDesc0OPERATION OF SWIMMING POOL, TENNIS COURTS, BASKETBALL COURTS, POOL CONCESSION; INCLUDING RELATED COSTS OF DEPRECIATION,PROPERTY TAXES, PAYROLL, INTEREST, MAINTENANCE, AND UTILITIES.
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IRS990/NondeductibleContributionsInd0false
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IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0POOL EXPENSES
IRS990/OtherExpensesGrp/Desc1SECURITY
IRS990/OtherExpensesGrp/Desc2PARK OPERATIONS
IRS990/OtherExpensesGrp/Desc3PARK EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt0361459
IRS990/OtherExpensesGrp/ProgramServicesAmt1161876
IRS990/OtherExpensesGrp/ProgramServicesAmt2131797
IRS990/OtherExpensesGrp/ProgramServicesAmt3101415
IRS990/OtherExpensesGrp/TotalAmt0361459
IRS990/OtherExpensesGrp/TotalAmt1161876
IRS990/OtherExpensesGrp/TotalAmt2131797
IRS990/OtherExpensesGrp/TotalAmt3101415
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0DEA CANOVA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DIVE TEAM
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt01443884
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11443884
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IRS990/PYInvestmentIncomeAmt041040
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IRS990/PYOtherExpensesAmt01221173
IRS990/PYProgramServiceRevenueAmt01487562
IRS990/PYRevenuesLessExpensesAmt0307429
IRS990/PYTotalExpensesAmt01221173
IRS990/PYTotalRevenueAmt01528602
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0660683
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IRS990/RevenueAmt01443884
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt01925555
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IRS990ScheduleD/BuildingsGrp/BookValueAmt05575
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0393337
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0398912
IRS990ScheduleD/EquipmentGrp/BookValueAmt027077
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02043134
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02070211
IRS990ScheduleD/LandGrp/BookValueAmt046000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt046000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02443501
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02621405
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt05064906
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02522153
IRS990ScheduleD/TotalLiabilityAmt02
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BANK CHARGES/cc discount: Column (A) - Total = $15949; Column (B) - Program Services = $15949; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT SERVICES: Column (A) - Total = $52; Column (B) - Program Services = $52; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DUES : Column (A) - Total = $130; Column (B) - Program Services = $130; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEMBERSHIP EXPENSE : Column (A) - Total = $6091; Column (B) - Program Services = $6091; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MISC EXPENSES: Column (A) - Total = $72415; Column (B) - Program Services = $72415; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NPU: Column (A) - Total = $19798; Column (B) - Program Services = $19798; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PROPERTY TAXES: Column (A) - Total = $25991; Column (B) - Program Services = $25991; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SOCIAL EXPENSE: Column (A) - Total = $73461; Column (B) - Program Services = $73461; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10STORAGE: Column (A) - Total = $2667; Column (B) - Program Services = $2667; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11SWIM MEET EXP: Column (A) - Total = $81096; Column (B) - Program Services = $81096; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12TAXES: Column (A) - Total = $21425; Column (B) - Program Services = $21425; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13UTILITIES: Column (A) - Total = $44287; Column (B) - Program Services = $44287; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14WEBSITE: Column (A) - Total = $5613; Column (B) - Program Services = $5613; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15STATEMENT TO FORM 990, PART VIII, LINE 7A AND 7CIN 2024 THE ORGANIZATION SOLD AN EASEMENT FOR $537,500 ON NOVEMBER 21,2024. SINCE THERE WAS NO TAX BASIS TO THE EASEMENT, THE SALE PRICE REPRESENTED A GAIN OF $537,500, ALL OF WHICH WAS POTENTIAL UNRELATED TAXABLE INCOME. IN THAT REGARD, BROOKWOOD HILLS COMMUNITY CLUB, INC. ASSERTS THE FOLLOWING:1. UNDER 501(c)(7)THE PROCEEDS FROM THE SALE OF THE CONSERVATION EASEMENT DOES NOT ALTER OPERATIONS SO AS TO POSSIBLY JEOPARDIZE OUR TAX EXEMPTION, AS LESS THAN 35% OF OUR GROSS RECEIPTS WERE AND CONTINUE TO BE FROM SOURCES OUTSIDE OUR MEMBERSHIP, AND LESS THAN 15% OF SUCH GROSS RECEIPTS WERE AND CONTINUE TO BE FROM THE USE OF OUR FACILITIES BY THE GENERAL PUBLIC.2. THE CONSERVATION EASEMENT CONSTITUTES PROPERTY USED DIRECTLY IN THE PERFORMANCE OF OUR EXEMPT FUNCTION FOR PURPOSES OF SECTION 512(a)(3)(D) OF THE INTERNAL REVENUE CODE.3. GAIN FROM THE SALE OF THE CONSERVATION EASEMENT WILL BE RECOGNIZED ONLY TO THE EXTENT THE SALES PRICE OF THE CONSERVATION EASEMENT EXCEEDS, IF ANY, THE PURCHASE PRICE OF OTHER PROPERTY PURCHASED WITHIN THE TIME PERIOD SPECIFIED IN SECTION 512(a)(3)(D) AND USED DIRECTLY IN FURTHERANCE OF OUR EXEMPT FUNCTION.4. THE REPLACEMENT PROERTY(S) WILL BE PURCHASED WITH A PERIOD BEGINNING 1 YEAR BEFORE THE DATE OF THE SALE, AND ENDING 3 YEARS AFTER THE SALE DATE OF NOVEMBER 21, 2024. IT WILL BE USED DIRECTLY IN THE PERFORMANCE OF OUR EXEMPT FUNCTION FOR PURPOSES OF SECTION 512(a)(3)(D).5. PURCHASES AS OF DECEMBER 31, 2024 ARE: 1/18/24 31,523. POOL ADDITIONS 1/31/24 65,387. POOL ADDITIONS 3/17/24 65,387. POOL ADDITIONS 5/06/24 9,510. POOL ADDITIONS 5/30/24 3,520. POOL ADDITIONS 7/31/24 2,252. POOL ADDITIONS 11/13/24 74,113. POOL ADDITIONS 12/17/24 2,205. POOL ADDITIONS 2024 TOTAL 253,897
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Statement Note 1
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03787023
IRS990/TotalAssetsEOYAmt04447708
IRS990/TotalAssetsGrp/BOYAmt03787023
IRS990/TotalAssetsGrp/EOYAmt04447708
IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033215
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01494978
IRS990/TotalGrossUBIAmt073031
IRS990/TotalLiabilitiesEOYAmt02
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt02
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03787023
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04447706
IRS990/TotalProgramServiceExpensesAmt01461763
IRS990/TotalProgramServiceRevenueAmt01545130
IRS990/TotalRevenueGrp/ExclusionAmt01443884
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0638746
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02155661
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt073031
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03787023
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IRS990/TravelGrp/TotalAmt00
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IRS990/USAddress/AddressLine1Txt0119 BRIGHTON RD NE
IRS990/USAddress/CityNm0ATLANTA
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IRS990/USAddress/ZIPCd030309
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DEA CANOVA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BROOKWOOD HILLS COMMUNITY CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0BROO
ReturnHeader/Filer/EIN0580670504
ReturnHeader/Filer/PhoneNum04043510557
ReturnHeader/Filer/USAddress/AddressLine1Txt0119 BRIGHTON RD NE
ReturnHeader/Filer/USAddress/CityNm0ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030309
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582193228
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Brooks Cook & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08300 Dunwoody Place Ste 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Atlanta
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030350
ReturnHeader/PreparerPersonGrp/PhoneNum07706401668
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0R Willis Cook CPA
ReturnHeader/ReturnTs02025-11-12T13:16:59-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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