Alright, here's my breakdown.......pick away at it as you like. I am by no means advocating it as the budget all courese should have, but when worse comes to worse, this might be what your average course could come down to:
Maintenance Schedule:
2 section guys - 1 per 9 holes to spend all day cutting cups, bunker maintenance, handwatering, general clean-up, trimming, weeding and edging
1 guy on the fairway mower - non-stop mowing means you can mow all fairways about twice a week
1 guy on the rough mower - same as fairways, non-stop gets you about two cuts per week (note - higher end courses tend to mow fairways and roughs at least 3 times a week)
1 guy to mow greens in the mornings with a triplex, then act as mechanic to do general and minimal machine repairs
1 guy to mow tees and approaches - would take all day to finish, two times a week, could use the other 3 days to assist mechanic or with other tasks
1 assistant to monitor the whole course and spray, mow, or help in general where needed
1 super to handle all things business related, make a plan, budget and schedule for the course, as well as do all the things the assistant does (spray and help in general)
Materials:
Cheapest decent fertilizer I know of is $1.28 per pound Nitrogen. Amount of N will vary depending on your grass type, but if most would do great with 4# N per 1000 sq ft per year, let's cut it 25% to 3# N per year, over 110 acres (fairways, tees, and rough) for a cost of around $18500. Add in greens ferts and other minimal ammendements and we'll call rock bottom: $20,000
Diesel to fuel the machines doing all the mowing, at around $3.50/gal, we'll call it $10000 per year.
Chemicals - to be used only for weed control and on a curative basis where needed to keep the grass alive - $10,000 reserve
Sand - needed at least for aerification, but also to supplement lost sand in bunkers, other light or spot topdressing applications - $10,000 per year
And around $20,000 in other expenses, such as equipment parts and supplies, course accesories only desperately in need of replacement (flags, markers, flagsticks), soil tests, contract services, etc.
Total Materials Budget: $70,000
Payroll: 6 greenskeepers at minimum wage ($8/hr) full time year-round golfing season, one assistant at $30,000 salary (need someone with experience and slight managerial skills to run the crew), one super at $50,000 salary (who can manage finances and most importantly be smart enough to be able to be creative with such a small budget and such a big task with high expectations).
Total Payroll: $180,000
Total Maintenance Budget: $250,000