Burning Tree Club Inc
Nonprofit profile at a glance
- EIN
- 520259894
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Bethesda, MD, USA
- Phone
- 3013651200
- Rating confidence
- Limited
- Sector
- Recreational l Clubs
Reported finances
- Revenue
- $9,795,921
- Expenses
- $7,925,458
- Assets
- $76,359,395
- Liabilities
- $13,523,570
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- THOMAS J BALTIMORE (PRESIDENT)
- DOUGLAS M STEENLAND (VICE PRESIDENT)
Highest reported compensation
- CHARLES A BRIGGS (GENERAL MANAGER): $1,076,385 total reported compensation
- RICHARD T TOUMA (HEAD GOLF PROFESSIONAL): $315,885 total reported compensation
- CHARLES COSTELLO (SUPERINTENDENT): $308,628 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Operation of a country club for the benefit of its members.
What it reported doing in 2024
The company operates a country club for the benefit ofmembers, providing a facility such as a golf course.
Operating model
- Revenue model
- Earned-program. 92% 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: 94
- Accountability: 74
- Sustainability: 69
- 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: 6 of 6 controls in place; rating input score 100
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 95.2%; rating input score 95; 30th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 19.1%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 9.63; rating input score 91; 91st percentile among comparable filings
- Liabilities to assets ratio: 0.18; rating input score 47; 47th percentile among comparable filings
- Officer compensation ratio: 26.6%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 5.2% per year; rating input score 100; 43rd percentile among comparable filings
- Asset growth: 9% per year; rating input score 100; 54th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 12 of 12 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $1.1M · 17 people listed · 6 of 6 pay-setting controls reported
- Consistency: 12 of 12 current checks pass
- Schedules: 4 filed schedules · includes grants and executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Sustainability: Officer compensation ratio scored 7/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 47/100.