Audubon Country Club Association Inc

Nonprofit profile at a glance

EIN
650102934
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Naples, FL, USA
Phone
2395669800
Rating confidence
Limited
Sector
Recreational l Clubs

Official website

Reported finances

Revenue
$7,294,533
Expenses
$8,994,349
Assets
$46,481,135
Liabilities
$9,576,099

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • JENNIFER LAKEFIELD (PRESIDENT)
  • WILLIAM MINNOCK (VICE PRESIDENT)

Highest reported compensation

  • MICHAEL RODRIGUEZ (GENERAL MANAGER): $404,512 total reported compensation
  • STUART WISELY (SUPERINTENDENT): $313,180 total reported compensation
  • CHRISTIE SEDDON (CHIEF FINANCIAL OFFICER): $247,810 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Audubon country club association is a social club whose exempt purpose is to promote social interaction of club members by providing dining and recreational activities.

What it reported doing in 2025

The club has an 18 hole golf course. Total rounds of golf played for the year ended 12/31/25 were approximately 31,507 of which approximately 5,704 rounds were non-member related.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 71
  • Accountability: 100
  • Sustainability: 32
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -23.3%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 5.17; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 14.7%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.8% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 9 of 9 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $405K · 14 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $4.1M reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.