The Country Club of Birmingham

Nonprofit profile at a glance

EIN
630049960
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Birmingham, AL, United States
Phone
205.879.4611
Rating confidence
Limited
Sector
Recreational l Clubs

Official website

Reported finances

Revenue
$26,997,185
Expenses
$27,478,087
Assets
$44,527,155
Liabilities
$6,254,122

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

Leadership & pay

26 people listed

Executive titles in this filing

  • CAL DODSON (PRESIDENT)
  • CHUCK REDDEN (VICE PRESIDENT)
  • JOHN SMITH T (BOARD MEMBER & PAST PRESIDENT)
  • JEFF ORKUS (GENERAL MANAGER & CEO)

Highest reported compensation

  • JEFF ORKUS (GENERAL MANAGER & CEO): $512,489 total reported compensation
  • ERIC ESHLEMAN (DIRECTOR OF GOLF): $478,282 total reported compensation
  • LEE MCLEMORE (DIRECTOR OF GOLF COURSE MAINTENANCE): $303,590 total reported compensation

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

Overview

Mission

The country club of birmingham is a private club devoted primarily to social activities; mainly dining, entertainment, swimming, golf and tennis. The club grants credit to members, substantially all of whom are local residents.

What it reported doing in 2024

All expenditures are made in furtherance of the social activities of the organization's members.

Operating model

Revenue model
Other-operating. 98% of the money available for current operations came from other operating 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: 86
  • Sustainability: 38
  • 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; 62nd 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; 66th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: -1.8%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 1.62; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 9.4%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.5% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 1406 of 1406 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $27.5M in reported program spending
  • Leadership: top reported pay $512K · 26 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $1.8M reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 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.
  • 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.

  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Sustainability: Operating margin scored 24/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.