Bowling Green Country Club

“Question 13 - while the club has no written whistleblower policy, members are free to voice their concern's at the member's annual meeting, as well as, to any of the board members who are readily available throughout the year. Question 14 - the club doesn't have a written policy regarding document retention and destruction, however, it has been their policy to retain documentation for 7 years and legal records permanently upon the club's attorney and accountant recommendations.”

“The club has members varying by class. Different classes of membership of the club include full, junior, social, senior, associate, non-resident, wku athletic, and corporate members.”

“The elections of board members takes place at the club's annual meeting. The current board makes reccommendations of board members and the members may also make nominations and approve of the new board members.”

“While a copy of the club's return is not presented to the board before filing, the board does receive a copy of the club's annual financial statements after their annual review has been completed. The 990 is prepared using these financial statements after the board has reviewed them.”

“The club's board of directors conducts annual performance reviews for the club's top two officials: the general manager and the controller. The board reviews each official's performance, uses data as to comparable compensation for similarly qualified individuals in organizations of comparable size and geographic location. Results of decisions are documented in the club's files and personnel records.”

“Governing documents are made available to the public upon request.”

“Social functions for benefit of members, including operation of dining facilities for members.”

“Utilities-rest/bar-mb 61,039 0 0 labor-membr entertainment 60,675 0 0 laundry/linen-rest/bar-mb 54,248 0 0 taxes and licenses-admin 52,526 0 0 insurance-admin 45,417 0 0 insurance-rest/bar-mb 44,461 0 0 maint & repairs-golf-mbr 36,980 0 0 employee/comp meals-nm 36,732 0 0 tournament exp-gcoursembr 36,451 0 0 janitorial services-admin 27,775 0 0 suppliesgcourse-nm 24,538 0 0 maint. Contracts-admin 24,250 0 0 golfcart lease pmts-carts 23,652 0 0 gas and oil-gcoursembr 18,306 0 0 fertilizer,seed, etc.mbr 18,005 0 0 chemicals-pool 15,519 0 0 service charges-admin 13,848 0 0 dues-subscriptions-admin 13,539 0 0 small tools/equip-admin 13,126 0 0 prof develop-gcoursembr 10,649 0 0 miscellaneous-golfmbr 10,329 0 0 bad debts-admin 9,904 0 0 miscellaneous-admin 9,333 0 0 repairs/maint-rest/bar-nm 8,948 0 0 miscellaneous-pool 7,113 0 0 repair/maint-gcoursenm 6,992 0 0 tournament exp. Gcoursenm 6,891 0 0 utilities-rest/bar-nm 6,699 0 0 laundry/linen-rest/bar-nm 5,954 0 0 education-admin 5,254 0 0 bank charges-admin 5,230 0 0 miscellaneous-rest/bar-mb 5,068 0 0 insurance-rest/bar-nm 4,880 0 0 equipment rent-gcoursenm 4,472 0 0 food,bar,dining supp-mb 4,209 0 0 employee/comp meals-nm 4,031 0 0 insurance-gcoursenm 3,923 0 0 security & lighting-admin 3,844 0 0 gas & oil-nm-gcourse 3,461 0 0 fertilizer,seed, etc.nm 3,404 0 0 swim team expenses 3,246 0 0 janitorial supplies-admin 3,126 0 0 pest control-admin 2,874 0 0 miscellaneous-gcoursenm 1,953 0 0 postage-admin 1,444 0 0 other-rest/bar-nm 556 0 0 travel-admin 552 0 0 food,bar,dining supply-nm 462 0 0 printing-admin 309 0 0 total 766,197 0 0”

“Book / tax depreciation difference -1,699 rounding 1 total -1,698”