Club Temulac S a C

Nonprofit profile at a glance

EIN
366096203
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-N 2013
Location
Calumet City, IL, USA
Phone
7088919021
Rating
52
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$119,893
Expenses
$96,678
Assets
$139,347
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • RUSS GIFFORD (PRESIDENT)
  • DENNIS ROSS (VICE PRESIDENT-SECRETARY)

People named in this filing

  • RUSS GIFFORD (PRESIDENT)
  • DENNIS ROSS (VICE PRESIDENT-SECRETARY)
  • RAY KOWAL (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Social, athletic and civic activity

What it reported doing in 2025

Club supports social and athletic activities.it has 53 active members currently, 12 associates, with a maximum of 75 members. No part of the net earnings from activities benefit the members.

Operating model

Revenue model
Other-operating. 98% of the money available for current operations came from other operating revenue.
Distribution model
Member-benefit provider. The nonprofit used 72% of its reported program spending for member benefits.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 14
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 65
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 16.1%; rating input score 16
  • Program expense ratio: 14.6%; rating input score 15
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.4%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 1.44; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 7.9% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: -4.2% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 16.1% of revenue deployed · 14.6% of spending went to programs
  • Governance: 60 of 60 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 16/100.
  • High — Financial Efficiency: Program expense ratio scored 15/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.