Golf

Books and taxes for par-3 and executive courses.

A high volume of quick rounds, twilight discount pricing, walking players who skip the cart, and beginner lessons booked right off the first tee. Gus sorts all of it, an accountant checks every transaction, and you get one number a month.

  • From $197 a month
  • An accountant on every transaction
  • Cancel whenever
MayExample month
$12,500
what you made

May came in at $12,500. Twilight rounds made up almost a third of play this month, so I kept that pricing tier visible against full-price rounds.

  • foreUP payoutGreen fees
  • Twilight rate roundsDiscounted rounds
  • Beginner lesson packageLesson fees
  • Turf Products IncTurf and fertilizer
  • Shell fuel, mower dieselEquipment fuel
Money in$39,600
Money out$27,100
Set aside for taxes$3,800
An example month. Yours will have your numbers.

Why your books are different

A par-3 course's books go wrong around volume and pricing tiers.

A generalist sees deposits and bills. Your course runs a high number of quick rounds at several different price points, twilight, walking, and full rate, and a beginner lesson booked right after a round. When the books do not separate those, you cannot tell if twilight pricing is filling tee times or just discounting rounds you would have sold anyway.

  1. 1

    Twilight and full-rate rounds get lumped together

    A course running four or five price tiers through the day, morning, midday, twilight, and senior, can have all of it land as one green fee number, hiding whether discount pricing is actually bringing in new play.

    What we doKeeps each pricing tier visible in the books, so you can see how much play twilight and discount rates are actually adding.
  2. 2

    Walking rounds hide how little the cart fleet earns

    A par-3 or executive course draws a lot of walkers who skip the cart entirely, and if cart fees are not tracked apart from green fees, it is easy to overspend on a fleet that a smaller share of players actually use.

    What we doKeeps cart fee revenue separate from green fees, so you can see what the fleet actually brings in against what it costs to lease.
  3. 3

    Beginner lessons booked off the tee blend into green fees

    A course that offers quick beginner lessons or a walk-up clinic right at the first tee often rings that fee up the same way as a round, making it hard to tell how much of the business is teaching versus play.

    What we doKeeps lesson fees in their own category, separate from rounds played, so teaching revenue is visible on its own.
  4. 4

    High round volume hides a slipping average rate

    A course that fills tee times by leaning hard on discount pricing can see rounds played go up while revenue per round quietly drops, and without the two numbers side by side that trend is easy to miss.

    What we doTracks rounds played against revenue per round every month, so a volume increase built on discounting shows up clearly.

Your categories

The categories Gus keeps for a par-3 or executive course.

Set up once for how you get paid and what you spend. You never pick a category. He does, and an accountant checks it.

Money in

  • Full-rate green feesPeak-time nine and eighteen hole rounds.
  • Twilight and discount roundsReduced pricing tiers, tracked apart from full rate.
  • Cart feesKept apart from green fees since many players walk.
  • Lesson feesBeginner clinics and quick lessons booked off the tee.
  • Pro shop salesBalls, tees, and basic gear sold at the counter.

Money out

  • Turf and fertilizerSeed, sand, and chemicals for a smaller course footprint.
  • Equipment fuel and repairDiesel and parts for mowers, scaled to the course size.
  • Cart fleet leaseThe monthly payment on a smaller leased fleet.
  • Pro shop inventoryBalls, tees, and gloves bought wholesale.
  • Payroll for staffKept apart so labor is clear against rounds played.
  • Booking software feesWhat foreUP or a similar tee sheet system keeps on each booking.

What we watch for you

  • Rounds played

    The core volume number for a course built on quick, repeat play.

  • Revenue per round

    Whether discount pricing is bringing in play or just cutting into the full rate.

  • Twilight round share

    How much of total play is happening at the discounted rate.

  • The set-aside

    What you will owe, tracked every month, so tax season is not a surprise.

Ask Gus

Things par-3 course owners ask Gus.

Text him like you would text anybody. He answers in plain English, and when a question is above his pay grade, an accountant looks and gets back to you.

Rounds are up this year but I feel like we're not making more money. Can you tell me why?

I track revenue per round next to rounds played every month. Right now more of your play is coming through twilight pricing, which is likely what you're seeing.

A lot of our players walk instead of taking a cart. Does that change how carts get booked?

I keep cart fees separate from green fees either way, so you can always see what the fleet actually earns against what the lease costs.

We started offering quick beginner lessons right off the first tee. Does that mess up the round numbers?

No. Lesson fees get their own category, so teaching income stays visible apart from what rounds are bringing in.

The tax side

The tax side of a par-3 or executive course.

Most of what trips up a shorter course is smaller and steadier than a full-length club, but the same timing and classification rules apply.

What your return has to get right

Your accountant signs it, so it gets done right the first time.

  • Equipment depreciationMowers and course equipment bought for the business can usually be written off the year you buy them. Bonus depreciation is 100 percent for property acquired after January 19, 2025.
  • Seasonal staff classificationA starter or grounds worker who works your hours with your equipment is usually an employee, not a contractor, even for a shorter season.
  • Self-employment taxAn owner-operator running the course as a sole proprietor or single-member LLC pays 15.3 percent self-employment tax on top of income tax, on the Social Security wage base up to $184,500.
  • Contractor 1099sAn outside contractor paid $2,000 or more in 2026 who is not on payroll gets a 1099-NEC by January 31. Gus keeps that list running.

Deductions par-3 and executive courses miss

Your bookkeeper knows what to look for in your statements. You never have to.

  • Fertilizer and turf chemicals
  • Mower blades and small parts
  • Cart battery and tire replacement
  • Staff uniforms
  • Tee sheet software fees
  • Pro shop fixtures
  • Course signage and yardage markers
  • Credit card processing fees
  • Marketing for twilight and discount rates
  • Liability insurance
  • Beginner lesson supplies
  • Ball washer and range equipment

General information about 2026 federal rules, not advice for your business. Your accountant looks at your actual numbers before anything gets filed.

All year, not just April

A par-3 course year, kept every month.

Quick rounds keep the tee sheet moving most of the year. Your taxes come on a fixed schedule regardless. Your team keeps you ahead of both. Every month in between, your bookkeeper closes the books and speaks up the moment something looks off.

  1. January

    Plan the year

    Last year's return gets started, the contractor 1099 list is ready, and you get a monthly set-aside so April is already handled.

  2. April

    Filed. Done.

    Your return is filed and signed as spring brings walk-up players and beginner lesson demand back up.

  3. July

    Halfway check

    Where you stand at peak season, what you will owe, and whether twilight pricing is filling tee times or cutting into full rate.

  4. October

    Before the slowdown

    Gus looks at any equipment or pricing changes worth making before the season quiets down.

What you get

Starts at$197a month

What you pay depends on what your business needs, and it does not move after that, busy season or slow. No hourly bills, no surprise invoices, no setup fee.

Book a call
  • Monthly bookkeeping

    Every transaction sorted into categories set up for par-3 and executive courses. You never categorize a thing.

  • An accountant checks every transaction

    Real review, every month, before your books close. Not a spot check.

  • Your business tax return, filed

    Prepared, reviewed, and signed by that same accountant every year.

  • The monthly number

    What you made, what you spent, what to set aside for taxes.

  • Your own bookkeeper

    A real person assigned to your business, in the app whenever you need them. No hold music.

  • On your books all year

    Every month, not just in April. Your team speaks up whenever something is worth your attention.

  • Cancel any time

    No contract. No cancellation call. Your books are yours.

Straight answers

Questions par-3 course owners ask first.

Can Gus separate twilight and discount pricing from full-rate rounds?

Yes. Each pricing tier is kept visible in the books, so you can see whether discounted play is bringing in new rounds or just cutting into full-price revenue.

A lot of our players walk instead of renting a cart. Does that affect the books?

Cart fees stay in their own category regardless, so you can always see what the fleet earns against its lease cost, whether most players walk or ride.

We added quick lessons off the first tee. How does that get tracked?

Lesson fees get their own line, separate from rounds played, so you can see teaching revenue on its own instead of it blending into green fees.

Our course is smaller than a full 18-hole club. Does the flat rate still make sense?

Yes. The subscription is the same $197 a month whether the course is nine holes or eighteen, and Gus scales the categories to what your course actually sells.

Our books are behind from last season. Can Gus catch up?

Yes. Send the bank statements and payout reports you have. Gus sorts them, the accountant checks them, and most owners know where they stand inside a week.

Is a real accountant checking my books?

Yes. You get your own bookkeeper, Gus does the first pass on every transaction, and an accountant checks every one before your month closes. That same accountant prepares, signs, and files your business return. Goatkeeper is not a CPA firm, and we never pretend a person looked when they did not.

What does it cost, and can I cancel?

It starts at $197 a month, depending on what your business needs. No setup fee, no hourly bills, no contract. Cancel any time from the app, and your books go with you.

Book a call

Pick a time. That's the whole signup.

Fifteen minutes with a real person on our team. They look at where your books are, tell you straight what it takes to get caught up, and get you set up on the spot if it fits.

  • $197 a month to start
  • An accountant on every transaction
  • Cancel whenever