| Accounts Payable |
| Penalties for late payment, Dec 95, page 3 |
| Club policy toward, Nov 95, page 1 |
| Direct drafts, Jan 95, page 1 |
| Do your members need a billing deadline, Nov 92, page 2 |
| Is the flow too slow, Sept 92, page 2 |
| When there are bills to be paid, Aug 90, page 2 |
| Automation |
| Cost of Keeping Current, Sept 00, page 2 |
| Chits: Mailing with Statements |
| Also see Charge Tickets |
| Feedback & follow-up, Aug 93, page 4 |
| Do they really need the chits, Mar 90, page 3 |
| Controller |
| Bookkeeper, Accountant, Controller? Nov 03, page 3 |
| Country Club Dues, Competitive |
| New year considerations: some minor, some not, Jan 93, page 2 |
| Credit Card Use |
| Making the most of credit card bonuses, July 94, page 3 |
| Permitting guests to pick up the tab, May 92, page 2 |
| Credit Cards |
| Curling, Anyone?, May 02, page 2 |
| Apr 98, page 3 |
| Mar 98, page 2 |
| NCA survey results, Feb 98, page 1 |
| Credits |
| Membership incentives, Oct 94, page 1 |
| Credits as Member Incentives |
| Membership marketing, June 93, page 2 |
| Delinquent Accounts |
| Contacting: Whose Job? Nov 02, page 2 |
| A procedure that works, May 98, page 1 |
| Mar 98, page 2 |
| Posting, Feb 96, page 1 |
| Depreciation |
| Funding Depreciation, Mar 00, page 2 |
| Direct Bank Withdrawals |
|
To Pay Member Statements, May 01, pg. 2, and Oct 01, pg. 2 |
| Antidote
for Postal Trauma? Dec 01, pg. 2 |
| Economy |
| Iraq: the Other Shoe, Mar 03, page 2 |
| Rethinking Cost Cuts, Feb 02, page 1 |
| Preparing for the Slowdown, Apr 00, page 1 |
|
Gauging the Effect of Funk,
Feb 01, pg. 2 |
| Clubs and the Economy, Sept 01, pg. 1 |
| Not Always the Economy, Oct 01, pg. 3 |
| Dealing with September 11, Nov 01, pg. 1 |
| Adjusting to Slower Times, Nov 01, pg. 1 |
| Looking at 2002, Dec 01, pg. 1 |
| A Wary Watch, March 01, pg. 1 |
| Electronic Funds Transfer |
|
To Pay Member Statements, May 01, pg. 2, and Oct 01, pg. 2 |
| Antidote for Postal Trauma?
Dec 01, pg. 2 |
| Federal Tax Change Strategies |
| Taxable vs. tax-exempt, Mar 94, page 2 |
| Putting the lost dues deduction in perspective, Jan 94, page 2 |
| Finances: Manipulation |
| Toying with financial figures, July 93, page 3 |
| Financial Improvements |
| Financing improvements, Oct 92, page 1 |
| Avoiding the �A� word, June 90, page 1 |
| Financial Management |
| Minimum
Spending or Higher Dues?
Jan 04, pg. 2 |
| Tired of Snowbirds Complaining? March 04, pg. 1 |
| Some Clubs Eye Outside Business, March 04, pg. 2 |
| You Bank Cash, Not Percentages, March 04, pg. 3 |
| Outside Business: Beware Downside, April 04, pg. 3 |
| Reducing Risk of Embezzlement, August 04, pg. 1 |
| Paperless Payments: How Prevalent? Sept 04, pg. 1 |
| Avoiding the Capital Gain, Sept 04, pg. 3 |
| Bonding Employees, Oct 04, pg. 3 |
| Borrowing No Longer Rare, Nov 04, pg. 2 |
| Revenue from the Waiting List, Nov 04, pg. 2 |
| Minimums: the More the Better, Nov 04, pg. 2 |
| Better Yet, the Fixed Service Charge, Nov 04, pg. 3 |
| Adding an Option to the Minimum, Dec 04, pg. 3 |
| Financial Debt in Clubs, Dec 04, pg. 4 |
| Coping with Prices Gone Bonkers, Dec 03, page 2 |
| Bookkeeper, Accountant, Controller? Nov 03, page 3 |
| Pay and Overtime Exemption? Oct 03, page 1 |
| Doing the Food-Cost Dance, Sep 03, page 4 |
| Selling the Dreaded Dues Increase, Sep 03, page 1 |
| How Many Details Reported? Jul 03, page 3 |
| Funding Capital Improvements, Jun 03, page 2 |
| A Further Look at Subsidies, May 03, page 3 |
| Telling It Like It Is, Apr 03, page 2 |
| Subsidized Activities? Apr 03, page 1 |
| Financial Statement on CD (Ideas), Dec 02, page 4 |
| Uniform System of Accounts, Sept 02, page 2 |
| Business Fraud And Private Clubs, Sept 02, page 2 |
| Minimum And Banquet Spending, May 02, page 3 |
| Temporary Dues, May 02, page 2 |
| Billing Taxes, Insurance, May 02, page 2 |
| Golf Greens Depreciation, Jan 02, page 4 |
| Taxes And A One-Time Revenue Surge, Jan 02, page 2 |
| Tax Bites, Sept 98, page 2 |
| Improving the bottom line, July 97, page 2 |
| Raising dues annually, Jun 97, page 3 |
| Improvement funding trends, Jun 97, page 3 |
| Why use that supplier?, Jun 97, page 3 |
| SFAS 116 & SFAS 117, Jan 95, page 3 |
| SFAS 116 & SFAS 117, Sept 94, page 4 |
| SFAS 116 & SFAS 117, Aug 94, page 3 |
| Speaking personally, Nov 92, page 4 |
| Short-term survival tactics, Apr 92, page 1 |
| Adjusting to the wage increase, Apr 91, page 1 |
| New year challenge�s, Jan 91, page 1 |
| Reviewing the �fantastic� year, Nov 90, page 1 |
| When there are bills to be paid, Aug 90, page 2 |
| Touting the master budget, Mar 90, page 3 |
| Club financial team, Mar 99, page 1 |
|
Fiscal or Calendar Year? Jan 00, page 3 |
| Pricing Products, Services, Jan 00, page 3 |
| Funding Depreciation, Mar 00, page 2 |
| Preparing for the Slowdown, Apr 00, page 1 |
| Annual Budgeting Enough, May 00, page 2 |
| Membership Facts of Life, June 00, page 4 |
| Weathering the Weather, Sept 00, page 1 |
| Capital Expenditure Policy, Nov 00, page 2 |
| When Food Loses Money, Dec 00, page 2 |
| Time Needed for Reports, Dec 00, page 2 |
|
Club
Investment Policy, Feb 01, pg. 2 |
| Services versus Profitability, July 01, pg. 2 |
| Trouble with Operations Statistics, Aug 01, pg. 3 |
| Financial Strategies, Oct 01, pg. 2 |
| Would Anyone Dare? Oct 01, pg. 3 |
| Fiscal Year: Changing |
| New year considerations: some minor, some not, Jan 93, page 2 |
| Form 990 |
| Jan 97, page 2 |
| Complying with regulations, June 99, page 2 |
| Private versus public, Jul 99, page 3 |
| Harassment unacceptable, Sept 99, page 2 |
| Form 1099 |
| For credits, waived charges, Dec 99, page 3 |
| Form 5500 |
| Good time to verify form 5500 filings, Nov 92, page 3 |
| For-Profit Clubs |
| When assessment is out of the question, Oct 92, page 2 |
| Equity perception in a for-profit club, Sept 92, page 3 |
| Fraud |
| Billing scam, Feb 97, page 3 |
| See Scams |
| Function Sheet for IRS |
| Complying with federal requirements, Aug 93, page 2 |
| Imprest Account |
| Emergency expenditures, Oct 90, page 3 |
| Mailing Charge Tickets |
| Feedback and follow-up, Aug 93, page 3 |
| Membership Billing |
| Addendum to past-due accounts, May 90, page 2 |
| Past due accounts: when do they become a problem, Apr 90, page 1 |
| Touting the master budget, Mar 90, page 3 |
| Minimum Wage Increase |
| More than a wage bill, Sept 96, page 1 |
| A higher minimum wage, Aug 96, page 1 |
| Overtime Pay |
| Wage/hour compliance, Aug 98, page 2 |
| Past-Due Accounts |
| Contacting: Whose Job? Nov 02, page 2 |
| A procedure that works, May 98, page 1 |
| Mar 98, page 2 |
| Check out the prospects, Dec 95, page 2 |
| Club charges, Nov 95, page 1 |
| Beating the deadbeat to the punch, Aug 95, page 1 |
| Addendum to past-due accounts, May 90, page 2 |
| Past-due accounts: when do they become a problem, Apr 90, page 1 |
| Payroll |
| Avoiding Incentive Pitfalls, Aug 02, page 3 |
| Wage/hour compliance, Aug 98, page 2 |
|
Looking at Hourly Wages, May 00, page 1 |
| Privileged Information, Nov 00, page 1 |
| Payroll Strategies |
| Looking at labor, Apr 93, page 3 |
| Posting Delinquents |
| Posting delinquents, Feb 96, page 1 |
| Rabbi Trusts |
| Tax Liability, June 01, pg. 4 |
| Records Retention: IRS Role |
| Beware the IRS record retention agreement, July 93, page 2 |
| Storing on CD (Idea), Nov
01, pg. 3 |
| Sales Tax |
| Is it required? Nov 98, page 2 |
| Challenging the tax man, Jul 99, page 2 |
| Sales Taxes (State) |
| When the state demands dues increase, Oct 91, page 2 |
| SFAS 116 & SFAS 117 |
| Feedback & follow-up, Sept 94, page 4 |
| Don�t overreact to the new accounting rules, Aug 94, page 3 |
| Tax Credits for Employees |
| Employee pay raises courtesy of Uncle Sam, Apr 94, page 3 |
| Tax-Exempt Status |
| Tax Status, Private Status Different, Nov 03, page 1 |
| Sitters No
Threat to Exemption,
Dec 04, pg. 4 |
| Tax Issues |
| More Time to Reinvest Sale Income? Dec 03, page 2 |
| Beware Those Long-Term Rentals, Nov 03, page 2 |
| More nonmember Business? Jul 03, page 2 |
| State Sales Tax Follow-Up, Jun 03, page 4 |
| Rising concern About State Taxes, May 03, page 4 |
| For-Profit Subsidary? Mar 03, page 2 |
| IRS Alert (Function Form), Jul 02, page 3 |
| Member and Nonmember Income, Jun 02, page 1 |
| Clarifying Tax Issues, Apr 02, page 2 |
| Advertising For Members, Business, Feb 02, page 2 |
| Taxes and A One-Time Revenue Surge, Jan 02, page 2 |
| Business meal deduction, Dec 98, page 3 |
| Sale tax required? Nov 98, page 2 |
| For-profit satellite, Oct 98, page 2 |
| Tax bites, Sept 98, page 2 |
| Challenging state taxes, May 98 page 2 |
| IRS withdraws Westchester claim, Dec 97, page 3 |
| Tobacco tax warning, Oct 97, page 2 |
| Going tax-exempt, Jun 97, page 2 |
| Sale of club property, Apr 97, page 2 |
| Business meal deductions, Feb 97, page 1 |
| Investment income warning, Nov 96, page 2 |
| Maintaining club charter, Oct 96, page 3 |
| Payments by corporate check, June 96, page 2 |
| Sale of club property, Jan 99, page 1 |
| Disclosure regulations, June 99, page 2 |
| Challenging the tax man, Jul 99, page 2 |
| Member credits as income, Dec 99, page 3 |
| Victory for Missouri Clubs, Mar 00, page 4 |
| Honorary Membership and Taxes, June 00, page 4 |
| IRS Visiting Your Web Page? Oct 00, page 2 |
|
Rabbi
Trusts and Tax Liability, June 01, pg. 4 |
| IRS Plans Club Visits, Dec 01, pg. 2 |
|
Spare Property? Use It! August 04, pg. 1 |
| Avoiding the Capital Gain, Sept 04, pg. 3 |
| Dissolution: Does IRS Expect Share? Dec 04, pg. 1 |
| Sitters No Threat to Exemption, Dec 04, pg. 4 |
| Tax Law Strategies |
| More about the tax increase, Nov 93, page 1 |
| Life after the tax increase, Oct 93, page 3 |
| Now what�?, Sept 93, page 1 |
| Tax Strategies |
| Taxable vs. tax-exempt, Mar 94, page 2 |
| Matters of discretion, Mar 92, page 3 |
| Taxes on Property Sales |
| Greenbelt versus Greenbacks, Dec 02, page 1 |
| Washington update, Mar 93, page 1 |
| Tax-exempt Status |
| �Going Public� Temporarily, Mar 02, page 3 |
| This Matter of Status, Mar 02, page 1 |
| Advertising For Members, Business, Feb 02, page 2 |
| A Vote For Generic Meeting Minutes, Jan 02, page 2 |
| Taxes and A One-Time Revenue Surge, Jan 02, page 2 |
| For-profit satellite, Oct 98, page 2 |
| Jun 97, page 2 |
| Could you operate without a tax exemption, Feb 96, page 2 |
| Don�t worry about it, July 94, page 1 |
| Taxable or tax-exempt, Aug 92, page 2 |
| Tread carefully, Apr 91, page 3 |
| Other issues and objectives, Mar 90, page 2 |
| Establishing, Feb 99, page 3 |
| Advertising, Jul 99, page 1 |
| Tax-exempt vs. Taxable |
| Taxable vs. tax-exempt, Mar 94, page 2 |
| Taxable or tax-exempt, Aug 92, page 2 |
| To be or not to be, July 92, page 1 |
| Variable Service Charge |
| May 99, page 2 |