Corning Country Club Inc
Nonprofit profile at a glance
- EIN
- 160393420
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Corning, NY, USA
- Phone
- 6079363711
- Rating confidence
- Limited
Reported finances
- Revenue
- $3,047,465
- Expenses
- $3,125,360
- Assets
- $2,369,269
- Liabilities
- $918,944
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- SARAH CREATH (DIRECTOR-PRESIDENT)
Highest reported compensation
- JEFFREY THOMAS (GENERAL MANAGER): $188,147 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The club was established as a social and golf club to serve its members.
Operating model
- Revenue model
- Earned-program. 99% 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: 66
- Accountability: 74
- Sustainability: 25
- Growth: 40
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: 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: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -2.6%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 0.76; rating input score 25; 25th percentile among comparable filings
- Liabilities to assets ratio: 0.39; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 6%; rating input score 50; 50th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 0.7% per year; rating input score 100; 11th percentile among comparable filings
- Asset growth: -7.1% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 11 of 11 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $188K · 11 people listed · 1 of 6 pay-setting controls reported
- Consistency: 10 of 10 current checks pass
- Schedules: 3 filed schedules · includes executive pay
- Filing history: 13 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Sustainability: Operating margin scored 20/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 25/100.
- High — Sustainability: Liabilities to assets ratio scored 21/100.
- Review — Sustainability: Officer compensation ratio scored 50/100.