Delray Dunes Golf and Country Club Inc

Nonprofit profile at a glance

EIN
591262000
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Boynton Beach, FL, USA
Phone
5617321600
Rating confidence
Limited

Reported finances

Revenue
$10,830,488
Expenses
$12,470,089
Assets
$23,523,670
Liabilities
$7,035,332

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

Leadership & pay

21 people listed

Executive titles in this filing

  • TOM GLANFIELD (PRESIDENT)
  • SUSAN MAKOS (VICE PRESIDENT)
  • WALTER MOODIE (VICE PRESIDENT/TREASURER)

Highest reported compensation

  • THOMAS JORDAN (GENERAL MANAGER (THROUGH 5/31/2025)): $427,884 total reported compensation
  • DAVID TANDY (GOLF COURSE SUPERINTENDENT): $292,862 total reported compensation
  • DOMINICK LAUDIA (EXECUTIVE CHEF): $216,794 total reported compensation

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

Overview

Mission

Delray dunes golf and country club is a social club whose exempt purpose is to promote social interaction of club members by providing dining and recreational activities.

What it reported doing in 2024

The club maintains and operates a golf course, clubhouse, & dining facility for the benefit of its members. Total golf revenue for the year ending 10/31/25 was $1,044,440 of which $924,104 was member related. Total food and beverage for the year ending 10/31/25 was $2,669,224 of which $2,338,272 was member related.

Operating model

Revenue model
Earned-program. 95% 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: 77
  • Accountability: 90
  • Sustainability: 28
  • 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: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • 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 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -15.1%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 1.89; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 11.8%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 7.5% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 8.2% per year; rating input score 100; 56th 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 · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $428K · 21 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 11 filing years from 2014 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 7/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.