Golf

Books and taxes for public golf courses.

Green fees, cart fees, range buckets, and a frequent player card that gets used across three different months. Gus sorts all of it, an accountant checks every transaction, and you get one number a month.

Book a call What we handle
  • From $197 a month
  • An accountant on every transaction
  • Cancel whenever
JulyExample month
$16,800
what you made

July came in at $16,800. Nine punch passes sold this month got split across the rounds still owed, not counted all at once.

  • foreUP payoutGreen fees and carts
  • GolfNow booking feesBooking software
  • Turf Products IncTurf and fertilizer
  • Shell fuel, mower dieselEquipment fuel
  • Range ball orderRange supplies
Money in$58,200
Money out$41,400
Set aside for taxes$4,200
An example month. Yours will have your numbers.

Why your books are different

A daily-fee course's books go wrong in the same few spots.

A generalist sees deposits and bills. Your course sells green fees, cart fees, buckets of range balls, and a punch pass all through the same tee sheet software, often in one transaction. When the books do not separate those, you cannot tell what is actually driving revenue on a given week.

  1. 1

    Punch passes get spent before they are earned

    A golfer buys a 10-round punch pass in May and plays the last round in August. Booked as income the day it is sold, May looks flush with rounds that have not been played yet, and August looks like the golfer played for free.

    What we doKeeps punch pass sales tagged against the rounds still owed, so revenue shows up as it is actually played, not as it is sold.
  2. 2

    Cart fees hide inside the green fee

    foreUP and similar tee sheet software often ring up an $18 green fee and a $9 cart fee as one $27 charge. Left that way, you cannot tell if cart revenue covers what the fleet lease actually costs each month.

    What we doSplits cart fees out from green fees in the books, so cart revenue and cart lease payments sit side by side.
  3. 3

    Range bucket sales blend into the round

    A golfer who buys a bucket of balls before teeing off often pays for both at the pro shop counter in one swipe. Blended together, the range looks like it earns nothing on its own.

    What we doKeeps range bucket sales in their own line so you can see what the range actually contributes next to green fee revenue.
  4. 4

    Grounds crew payroll swings hard with the season

    A course running six grounds staff in July and two in December can look like labor costs are out of control if nobody expects the swing, when it is just the season.

    What we doTracks payroll against rounds played each month, so a seasonal staffing swing reads as normal, not as a problem.
  5. 5

    An irrigation repair is really a system replacement

    Replacing a failing zone of irrigation heads or a pump station looks like a repair bill on the bank statement, but a full system upgrade is a capital improvement that should be depreciated, not written off in one month.

    What we doFlags large irrigation and course projects the month they show up and gets the accountant's read on how to depreciate them.
  6. 6

    Outing deposits arrive before the round is played

    A company books a 40-player scramble in June and pays half down in March. Counted as March income, the deposit inflates a slow month and leaves June looking like it earned less than it did.

    What we doKeeps outing deposits tagged to the event date, so the credit lands in the month the round was actually played.

Your categories

The categories Gus keeps for a public golf 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

  • Green feesNine and eighteen hole rounds, walk-up and booked through foreUP or GolfNow.
  • Cart feesKept apart from green fees so cart revenue is its own number.
  • Punch passes and frequent player cardsTracked against the rounds still owed, not counted all at once.
  • Range bucket salesSmall, medium, and large buckets, kept separate from round revenue.
  • Pro shop salesBalls, gloves, tees, and apparel sold at the counter.
  • Tournament and outing feesCorporate scrambles and charity events, often with a deposit paid ahead.
  • Snack bar salesHot dogs, drinks, and beer cart sales, if the course runs one.

Money out

  • Turf and fertilizerSeed, sand, and chemicals from a turf supplier.
  • Irrigation and waterWater use and pump or head repairs across the course.
  • Equipment fuel and repairDiesel and parts for mowers and utility carts.
  • Cart fleet leaseThe monthly payment on a leased fleet from Club Car or E-Z-GO.
  • Pro shop inventoryBalls, gloves, and apparel bought wholesale.
  • Grounds and pro shop payrollKept apart so labor is clear against rounds played.
  • Range ball replacementBall stock lost to the pond or the rough, replaced a few times a year.
  • Booking software feesWhat foreUP or GolfNow keep on each online tee time.

What we watch for you

  • Rounds played

    The core number. Everything else, cart revenue, range sales, and pro shop, moves with it.

  • Revenue per round

    Green fee, cart, and add-ons averaged per round, useful before changing rates.

  • Labor share

    Grounds and pro shop payroll against rounds played. Tells you if staffing matches the season.

  • The set-aside

    What you will owe, tracked every month, so April is a number you already knew.

Ask Gus

Things public golf 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.

We sold a bunch of 10-round punch passes this spring. Does that count as income now?

Only the rounds already played count as earned. I keep the rest tagged against the passes still owed, so the books match what actually got played.

Why does the cart lease not show up as an equipment purchase?

It is a lease, not a buy, so I keep the payments in their own line instead of logging the whole fleet as equipment. The accountant can tell you if buying out the lease later changes that.

Do I need to send anything for the guys who do fall aerification?

If that crew is not on your payroll and you pay them $2,000 or more this year, they get a 1099-NEC by January 31. I keep that list running all year.

The tax side

The tax side of a public golf course.

Most of what trips up a daily-fee course is timing and equipment. Passes counted too early, a mower written off the wrong way, and seasonal crew paid like contractors when the work looks like payroll.

What your return has to get right

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

  • Mowers and turf equipmentMowers, aerators, and similar equipment bought for the course can usually be written off the year you buy them. Bonus depreciation is 100 percent for property acquired after January 19, 2025.
  • Irrigation and course improvementsA full irrigation replacement or cart path repaving is a capital improvement, not a repair, and can sometimes be depreciated faster than the clubhouse itself. Gus flags it and the accountant decides.
  • Seasonal crew classificationA grounds crew member who works your schedule with your mowers is usually an employee, not a contractor, even for a five-month season. Getting that wrong gets expensive.
  • Contractor 1099sAnyone not on payroll paid $2,000 or more in 2026, like an outside aerification crew, gets a 1099-NEC by January 31. Gus keeps the list all year.

Deductions public golf courses miss

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

  • Fertilizer and turf chemicals
  • Range balls and dispenser repairs
  • Mower blades and small parts
  • Cart battery and tire replacement
  • Irrigation head repairs
  • Staff uniforms
  • Tee sheet software fees
  • Course and cart path signage
  • Credit card processing fees
  • Ball washer parts
  • Marketing for outings
  • Handicap service fees

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 public course year, kept every month.

Play swings hard with the weather. Your taxes come on a fixed schedule. 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 1099 list for seasonal crew is ready, and you get a monthly set-aside so April is already handled.

  2. April

    Filed. Done.

    Your return is filed and signed before the spring rush of walk-ups and league play hits full swing.

  3. July

    Halfway check

    Where you stand at the peak of the season, what you will owe, and whether punch pass sales are running ahead of rounds played.

  4. October

    Before the slowdown

    Aerification and fall equipment buys get a look before winter, along with anything worth doing before December.

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 public golf 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 public golf course owners ask first.

Can Gus track punch passes and frequent player cards correctly?

Yes. He keeps the money from a pass sale tagged against the rounds still owed, so a big pass sale month does not overstate income and later months are not shorted for rounds already paid for.

We use foreUP for tee times. Do I have to change how I book rounds?

No. Keep running the tee sheet the way you do. Gus works from your bank statement and payout reports, and asks when a deposit is unclear.

How does Gus handle beer cart or snack bar cash?

He works from whatever cash log or till report you send along with the bank statement, and flags it if a deposit pattern looks like days are missing.

Our irrigation system needs a full replacement. Does that all come off this year?

Often a portion can, and sometimes spreading it out is the better call depending on the size of the project. Gus flags the purchase and the accountant decides with your whole year in view.

Our grounds crew is seasonal. Does that change anything?

It changes staffing, not classification. A seasonal crew that works your hours with your equipment is usually still payroll, and Gus asks how they are set up so the books match reality.

Our books are behind from last season. Is that a problem?

No. 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.

More in golf

We keep books for the business next door too.

What makes a bookkeeper worth paying for Every business we keep books for

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