Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Pinecrest Country Club
EIN 58-0684226 • 501(c)7 • Pelham, GA
Profile
Provide golf course, club house, and pool for golfers and social functions for approximately 160 members.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.18x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
57th percentile
Higher net margin than 57% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
60th percentile
Faster revenue growth than 60% of similar nonprofits.
Balance Sheet
Assets
Down$52,744
Down $4,094 (-7.2%) from 2023
Liabilities
Down$62,256
Down $9,988 (-14%) from 2023
Net Assets
Up-$9,512
Up $5,894 (+38%) from 2023
Revenue
Up$120,862
Up $6,907 (+6.1%) from 2023
Expenses
Up$114,968
Up $19,764 (+21%) from 2023
Net Income
Down$5,894
Down $12,857 (-69%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $52,744
- Liabilities
- $62,256
- Net assets
- -$9,512
- Revenue
- $120,862
- Expenses
- $114,968
- Net income
- $5,894
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2023 to Sep 30, 2024
- Signed
- Aug 15, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $131,085
Mission and Program Overview
Mission
Provide golf course, club house, and pool for golfers and social functions for approximately 160 members.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE GOLF COURSE FOR APPROXIMATELY 160 MEMBERS FOR FAMILY RECREATION | - | $66,924 |
| PROVIDE CLUB HOUSE AND SWIMMING POOL FOR APPROXIMATELY 160 MEMBERS | - | $35,516 |
| PROVIDE SOCIAL FUNCTIONS, DINNERS & MEEETING FOR MEMBERS | - | $6,423 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MICHAEL O LEWIS | Director | - | $0 | - | - |
| MIKE BRIGGS | Director | - | $0 | - | - |
| MARK BRIGGS | Director | - | $0 | - | - |
| RONALD HAYS | Director | - | $0 | - | - |
| DANIEL I WILLIAMSON | Chairman | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Pinecrest Country Club
- EIN
- 58-0684226
- Phone
- 2292948525
- Address
- 2415 GA HWY 3, PELHAM, GA 31779
Signing Officer
- Name
- Daniel I Williamson
- Title
- Chairman
- Phone
- 2293449111
- Signed
- 2025-08-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Marshall Palmer & Rose Pc
- Address
- PO BOX 688, PELHAM, GA 31779
- Preparer
- C Tyler Rose
- Phone
- 2292949066
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Golf carts - guests repairs 1,264 fuel 21 cart lease 2,273 golf carts - members repairs 905 fuel 15 lease 1,627 expenses advertising 437 insurance 444 insurance 1,331 insurance 443 bank charges 281 bank charges 94 bank charges 94 casual labor 27,724 maintenance - greens 9,235 maintenance - pool 348 office supplies 1,728 supplies 7,510 supplies 7,510 taxes & licenses 15,161 telephone 1,735 miscellaneous 130 miscellaneous 43 miscellaneous 44 cash short & over 33 non-investment depreciation 1,805 total 82,235”
Form 990-ez, Part II, Line 24
“Inventories for sale or use 764 523 fixtures & equipment 60,639 60,639 less accumulated depreciation 60,639 60,639 loan costs 2,526 2,526 less accumulated amortization 2,526 2,526 total 764 523”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 2,184 2,184 sales taxes payable 367 586 payroll taxes payable 178 437 notes & mortgages payable 68,495 58,029 prepaid dues 1,020 1,020”
Form 990-ez, Part III
“Provide golf course, club house, and pool for golfers and social functions for approximately 160 members.”
Raw XML Appendix125 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DANIEL I WILLIAMSON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2292948525 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2444 OLD GA 3 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PELHAM |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 31779 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 18573 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 13245 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 10223 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 5894 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 56838 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 52744 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | -4297 |
| IRS990EZ/GrossReceiptsAmt | 0 | 131085 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 43925 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 5926 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 28070 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 37501 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 38976 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 14820 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -15406 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -9512 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -15406 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -9512 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 15841 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MICHAEL O LEWIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MIKE BRIGGS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MARK BRIGGS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | RONALD HAYS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | DANIEL I WILLIAMSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | CHAIRMAN |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | true |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 764 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 523 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 82235 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE GOLF COURSE, CLUB HOUSE, AND POOL FOR GOLFERS AND SOCIAL FUNCTIONS FOR APPROXIMATELY 160 MEMBERS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 82269 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE GOLF COURSE FOR APPROXIMATELY 160 MEMBERS FOR FAMILY RECREATION |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PROVIDE CLUB HOUSE AND SWIMMING POOL FOR APPROXIMATELY 160 MEMBERS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | PROVIDE SOCIAL FUNCTIONS, DINNERS & MEEETING FOR MEMBERS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 66924 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 35516 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 6423 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 16892 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 72244 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 62256 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 114968 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 108863 |
| IRS990EZ/TotalRevenueAmt | 0 | 120862 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | GOLF CARTS - GUESTS REPAIRS 1,264 FUEL 21 CART LEASE 2,273 GOLF CARTS - MEMBERS REPAIRS 905 FUEL 15 LEASE 1,627 EXPENSES ADVERTISING 437 INSURANCE 444 INSURANCE 1,331 INSURANCE 443 BANK CHARGES 281 BANK CHARGES 94 BANK CHARGES 94 CASUAL LABOR 27,724 MAINTENANCE - GREENS 9,235 MAINTENANCE - POOL 348 OFFICE SUPPLIES 1,728 SUPPLIES 7,510 SUPPLIES 7,510 TAXES & LICENSES 15,161 TELEPHONE 1,735 MISCELLANEOUS 130 MISCELLANEOUS 43 MISCELLANEOUS 44 CASH SHORT & OVER 33 NON-INVESTMENT DEPRECIATION 1,805 TOTAL 82,235 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | INVENTORIES FOR SALE OR USE 764 523 FIXTURES & EQUIPMENT 60,639 60,639 LESS ACCUMULATED DEPRECIATION 60,639 60,639 LOAN COSTS 2,526 2,526 LESS ACCUMULATED AMORTIZATION 2,526 2,526 TOTAL 764 523 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,184 2,184 SALES TAXES PAYABLE 367 586 PAYROLL TAXES PAYABLE 178 437 NOTES & MORTGAGES PAYABLE 68,495 58,029 PREPAID DUES 1,020 1,020 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PROVIDE GOLF COURSE, CLUB HOUSE, AND POOL FOR GOLFERS AND SOCIAL FUNCTIONS FOR APPROXIMATELY 160 MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DANIEL I WILLIAMSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2293449111 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PINECREST COUNTRY CLUB |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PINE |
| ReturnHeader/Filer/EIN | 0 | 580684226 |
| ReturnHeader/Filer/PhoneNum | 0 | 2292948525 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2415 GA HWY 3 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PELHAM |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 31779 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 933477805 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MARSHALL PALMER & ROSE PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 688 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PELHAM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 31779 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2292949066 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-08-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | C TYLER ROSE |
| ReturnHeader/ReturnTs | 0 | 2025-08-15T12:42:38-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-09-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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