Civic Intelligence

The Graymere Club

990 • Fiscal year 2019 • EIN 62-0217738

Jan 01, 2019 to Dec 31, 2019 • Filed on Jan 27, 2020

2100 Country Club LaneColumbia, TN 38401

(931) 388-4455

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

84th percentile

0.70x

Higher debt load relative to assets than 84% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

79th percentile

1.30x

Higher debt load relative to revenue than 79% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Net Margin

26th percentile

-3.5%

Higher net margin than 26% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Asset Growth

27th percentile

-2.7%

Faster asset growth than 27% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

71st percentile

8.1%

Faster revenue growth than 71% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$2,308,129

Down $63,930 (-2.7%) from 2018

Net Assets

Down

$685,880

Down $44,411 (-6.1%) from 2018

Liabilities

Down

$1,622,249

Down $19,519 (-1.2%) from 2018

Revenue

Up

$1,251,683

Up $93,297 (+8.1%) from 2018

Expenses

Up

$1,296,094

Up $108,686 (+9.2%) from 2018

Net Income

Down

-$44,411

Down $15,389 (-53%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,201,113Liabilities 2011: $1,820,072Net Assets 2011: $1,381,0412011Assets 2012: $3,084,567Liabilities 2012: $1,837,183Net Assets 2012: $1,247,3842012Assets 2013: $2,944,502Liabilities 2013: $1,761,904Net Assets 2013: $1,182,5982013Assets 2014: $2,793,640Liabilities 2014: $1,731,234Net Assets 2014: $1,062,4062014Assets 2015: $2,696,786Liabilities 2015: $1,753,274Net Assets 2015: $943,5122015Assets 2016: $2,564,828Liabilities 2016: $1,703,199Net Assets 2016: $861,6292016Assets 2017: $2,439,019Liabilities 2017: $1,679,706Net Assets 2017: $759,3132017Assets 2018: $2,372,059Liabilities 2018: $1,641,768Net Assets 2018: $730,2912018Assets 2019: $2,308,129Liabilities 2019: $1,622,249Net Assets 2019: $685,8802019Assets 2020: $2,440,571Liabilities 2020: $1,647,428Net Assets 2020: $793,1432020Assets 2021: $2,462,750Liabilities 2021: $1,598,363Net Assets 2021: $864,3872021Assets 2022: $2,558,089Liabilities 2022: $1,561,313Net Assets 2022: $996,7762022Assets 2023: $2,612,896Liabilities 2023: $1,570,119Net Assets 2023: $1,042,7772023Assets 2024: $2,818,298Liabilities 2024: $1,497,176Net Assets 2024: $1,321,1222024Assets 2025: $2,828,875Liabilities 2025: $1,461,962Net Assets 2025: $1,366,9132025

Highlighted filing

2019

Assets$2,308,129
Liabilities$1,622,249
Net Assets$685,880

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,136,507Expenses 2011: $1,284,096Net Income 2011: -$147,5892011Expenses 2012: $1,303,4182012Revenue 2013: $1,197,346Expenses 2013: $1,262,132Net Income 2013: -$64,7862013Revenue 2014: $1,135,826Expenses 2014: $1,256,018Net Income 2014: -$120,1922014Revenue 2015: $1,054,695Expenses 2015: $1,173,589Net Income 2015: -$118,8942015Revenue 2016: $1,144,464Expenses 2016: $1,226,347Net Income 2016: -$81,8832016Revenue 2017: $1,216,856Expenses 2017: $1,319,172Net Income 2017: -$102,3162017Revenue 2018: $1,158,386Expenses 2018: $1,187,408Net Income 2018: -$29,0222018Revenue 2019: $1,251,683Expenses 2019: $1,296,094Net Income 2019: -$44,4112019Revenue 2020: $1,450,339Expenses 2020: $1,343,076Net Income 2020: $107,2632020Revenue 2021: $1,717,622Expenses 2021: $1,646,378Net Income 2021: $71,2442021Revenue 2022: $1,923,550Expenses 2022: $1,791,161Net Income 2022: $132,3892022Revenue 2023: $2,192,577Expenses 2023: $2,146,576Net Income 2023: $46,0012023Revenue 2024: $2,476,500Expenses 2024: $2,198,155Net Income 2024: $278,3452024Revenue 2025: $2,558,763Expenses 2025: $2,512,972Net Income 2025: $45,7912025

Highlighted filing

2019

Revenue$1,251,683
Expenses$1,296,094
Net Income-$44,411
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jan 27, 2020
Return Version
2019v5.0
Gross Receipts
$1,251,683
Mission and Program Overview

Mission

The graymere club exists to provide its members a country club consisting of dining room, golf course, and swimming pool.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,069,616$2,024,942▼ $44,674
Accounts Receivable$142,731$145,957▲ $3,226
Cash and Non-Interest-Bearing Accounts$138,454$117,353▼ $21,101
Inventories for Sale or Use$21,258$19,877▼ $1,381
Total Assets$2,372,059$2,308,129▼ $63,930
Liabilities
Other Liabilities$1,580,792$1,521,649▼ $59,143
Accounts Payable and Accrued Expenses$60,976$100,600▲ $39,624
Total Liabilities$1,641,768$1,622,249▼ $19,519
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$730,291$685,880▼ $44,411
Total Net Assets Fund Balance$730,291$685,880▼ $44,411
Total Liabilities and Net Assets / Fund Balance$2,372,059$2,308,129▼ $63,930

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,158,566$1,440,017$2,598,583
Other Land Buildings$221,670$1,134,553$1,356,223
Equipment$118,536$805,387$923,923
Land$526,170-$526,170
Compensation and Service Providers

Board Members and Trustees

NameTitle
Arthur StewartPresident
Aaron PriestBoard Member
Cory MuehlbauerBoard Member
David WilliamsBoard Member
Doug WilliamsonBoard Member
Holly DobbsBoard Member
Kathie WhitwllBoard Member
Ronald PopeBoard Member
Sonny ShacklefordBoard Member
Sonny ScogginsPast Preside
Pam PressnellSecretary
William WalterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,251,683
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-44,411
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$649,978
Other Expenses$646,116
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$454,988$121,758-$576,746
Fees for Services Other$367,574$149,236-$516,810
Depreciation Depletion$123,806--$123,806
Payroll Taxes$42,545$9,785-$52,330
Other Employee Benefits$11,000$5,660-$16,660
Fees for Services Accounting-$5,500-$5,500
Pension Plan Contributions-$4,242-$4,242
Total Functional Expenses$999,913$296,181$0$1,296,094
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Membership Redemption Payable$880,299
Notes Payable - Ff&m Bank$641,350
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

The president appoints a nominations commettee on an annual basis. The committee is responsible for formulating a list of nominees for membership on the board of directors. The nominations committee is conprised of at least five regular class a members, only one of whom may be an officer or director of the club. The list of nominees are voted on at the annual meeting.

Form 990, Page 6, Part VI, Line 7B

The annual meeting of the graymere club is held on the third monday of each january. At this meeting, the class a members shall elect directors to serve for the ensuing three years.

Form 990, Page 6, Part VI, Line 11B

The form 990 is provided to the executive committee for review prior to filing. The president of the board of directors reviews and signs the return.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
The Graymere Club
EIN
62-0217738
Phone
9313884455
Address
2100 COUNTRY CLUB LANE, COLUMBIA, TN 38401

Signing Officer

Name
William Walter
Title
Treasurer
Phone
9313884455
Signed
2020-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arthur Stewart
Formed
1922
Legal Domicile
Tn
Voting Board Members
117
Independent Board Members
117
Employees
64

Preparer

Firm
Brown & Maguire Cpas Pllc
Address
701 W 7TH STREET, COLUMBIA, TN 38401-3237
Preparer
Martin G Maguire
Phone
9313883008
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Property taxes 31,464 40,184 0 interest expense 0 34,089 0 insurance 0 22,742 0 repairs & rental 53,971 9,317 0 office supplies 0 5,998 0 taxes & licenses 0 5,267 0 utilities & telephone 75,595 1,641 0 security expense 0 537 0 dues & subscriptions 0 930 0 cable expense 0 4,136 0 miscellaneous 0 5,192 0 promotion expense 0 8,678 0 bank fees 0 1,822 0 supplies & merchandise 41,216 0 0 gas & oil 15,433 0 0 uniform & laundry 6,916 0 0 food & bar costs 142,979 0 0 postage 0 1,385 0 bad debt expense 0 7,318 0 total 367,574 149,236 0

Raw XML Appendix352 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/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01158566
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01440017
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02598583
IRS990ScheduleD/EquipmentGrp/BookValueAmt0118536
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0805387
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0923923
IRS990ScheduleD/LandGrp/BookValueAmt0526170
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0526170
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0221670
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01134553
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01356223
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0880299
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1641350
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MEMBERSHIP REDEMPTION PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTES PAYABLE - FF&M BANK
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02024942
IRS990ScheduleD/TotalLiabilityAmt01521649
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT APPOINTS A NOMINATIONS COMMETTEE ON AN ANNUAL BASIS. THE COMMITTEE IS RESPONSIBLE FOR FORMULATING A LIST OF NOMINEES FOR MEMBERSHIP ON THE BOARD OF DIRECTORS. THE NOMINATIONS COMMITTEE IS CONPRISED OF AT LEAST FIVE REGULAR CLASS A MEMBERS, ONLY ONE OF WHOM MAY BE AN OFFICER OR DIRECTOR OF THE CLUB. THE LIST OF NOMINEES ARE VOTED ON AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ANNUAL MEETING OF THE GRAYMERE CLUB IS HELD ON THE THIRD MONDAY OF EACH JANUARY. AT THIS MEETING, THE CLASS A MEMBERS SHALL ELECT DIRECTORS TO SERVE FOR THE ENSUING THREE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PROVIDED TO THE EXECUTIVE COMMITTEE FOR REVIEW PRIOR TO FILING. THE PRESIDENT OF THE BOARD OF DIRECTORS REVIEWS AND SIGNS THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROPERTY TAXES 31,464 40,184 0 INTEREST EXPENSE 0 34,089 0 INSURANCE 0 22,742 0 REPAIRS & RENTAL 53,971 9,317 0 OFFICE SUPPLIES 0 5,998 0 TAXES & LICENSES 0 5,267 0 UTILITIES & TELEPHONE 75,595 1,641 0 SECURITY EXPENSE 0 537 0 DUES & SUBSCRIPTIONS 0 930 0 CABLE EXPENSE 0 4,136 0 MISCELLANEOUS 0 5,192 0 PROMOTION EXPENSE 0 8,678 0 BANK FEES 0 1,822 0 SUPPLIES & MERCHANDISE 41,216 0 0 GAS & OIL 15,433 0 0 UNIFORM & LAUNDRY 6,916 0 0 FOOD & BAR COSTS 142,979 0 0 POSTAGE 0 1,385 0 BAD DEBT EXPENSE 0 7,318 0 TOTAL 367,574 149,236 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02372059
IRS990/TotalAssetsEOYAmt02308129
IRS990/TotalAssetsGrp/BOYAmt02372059
IRS990/TotalAssetsGrp/EOYAmt02308129
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt064
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0296181
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0999913
IRS990/TotalFunctionalExpensesGrp/TotalAmt01296094
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01641768
IRS990/TotalLiabilitiesEOYAmt01622249
IRS990/TotalLiabilitiesGrp/BOYAmt01641768
IRS990/TotalLiabilitiesGrp/EOYAmt01622249
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0730291
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0685880
IRS990/TotalProgramServiceExpensesAmt0999913
IRS990/TotalProgramServiceRevenueAmt01251683
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01251683
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01251683
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02372059
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02308129
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02100 COUNTRY CLUB LANE
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd038401
IRS990/VotingMembersGoverningBodyCnt0117
IRS990/VotingMembersIndependentCnt0117
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM WALTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09313884455
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE GRAYMERE CLUB
ReturnHeader/Filer/BusinessNameControlTxt0GRAY
ReturnHeader/Filer/EIN0620217738
ReturnHeader/Filer/PhoneNum09313884455
ReturnHeader/Filer/USAddress/AddressLine1Txt02100 COUNTRY CLUB LANE
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038401
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B2BB5585633D9CEC42876CC1229D0C6C419A2363
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId025B693A878EA450C1F311616A82E4637ACC61B31
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02020-01-31
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm014:37:55
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261534694
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BROWN & MAGUIRE CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0701 W 7TH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0384013237
ReturnHeader/PreparerPersonGrp/PhoneNum09313883008
ReturnHeader/PreparerPersonGrp/PreparationDt02020-01-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARTIN G MAGUIRE
ReturnHeader/ReturnTs02020-01-31T14:37:55-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.83$1.46$1.37$2.56$2.51$0.05
2024Detailed filing. Detailed filing data is available for this year.$2.82$1.50$1.32$2.48$2.20$0.28
2023Detailed filing. Detailed filing data is available for this year.$2.61$1.57$1.04$2.19$2.15$0.05
2022Detailed filing. Detailed filing data is available for this year.$2.56$1.56$1.00$1.92$1.79$0.13
2021Detailed filing. Detailed filing data is available for this year.$2.46$1.60$0.86$1.72$1.65$0.07
2020Detailed filing. Detailed filing data is available for this year.$2.44$1.65$0.79$1.45$1.34$0.11
2019Detailed filing. Detailed filing data is available for this year.$2.31$1.62$0.69$1.25$1.30$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.37$1.64$0.73$1.16$1.19$0.03
2017Detailed filing. Detailed filing data is available for this year.$2.44$1.68$0.76$1.22$1.32$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.56$1.70$0.86$1.14$1.23$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.70$1.75$0.94$1.05$1.17$0.12
2014Detailed filing. Detailed filing data is available for this year.$2.79$1.73$1.06$1.14$1.26$0.12
2013Detailed filing. Detailed filing data is available for this year.$2.94$1.76$1.18$1.20$1.26$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.08$1.84$1.25$1.30
2011Summary only. Only limited summary data is available for this year.$3.20$1.82$1.38$1.14$1.28$0.15