Butler Country Club

Nonprofit profile at a glance

EIN
250382420
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Butler, PA, USA
Phone
7245897701
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$7,780,168
Expenses
$7,174,462
Assets
$13,174,376
Liabilities
$3,607,436

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • DICKSON FORBES (PRESIDENT)

Highest reported compensation

  • MICAH LOWELL (GROUNDS SUPE): $203,991 total reported compensation
  • JOHN BRAUTIGAM (GOLF PROFESS): $171,179 total reported compensation
  • MICHELE RUTH (GENERAL MANA): $153,083 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide a tradition rich, outstanding private country club know for the quality of its membership and for service that exceeds expectations.

What it reported doing in 2024

Sports and recreation-the organization maintains an 18 hole golf course as well as a proshop for use of members and non-member guests. Golf outings, events, tournaments and lessons are provided throughout the year. The organization also provides other amenities, such as tennis courts and a swimming pool available for the use of the members and non-member guests.

Operating model

Revenue model
Other-operating. 98% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and most voting board members are independent. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 66
  • Accountability: 100
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 89.8%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • 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: 7 of 7 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.8%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 1.84; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 9.3%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 44.6% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 7.5% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 7.1% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 89.8% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 7 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $204K · 14 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Review — Sustainability: Operating margin scored 58/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.