Denver Country Club

Nonprofit profile at a glance

EIN
840186840
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Denver, CO, USA
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$18,846,240
Expenses
$17,052,117
Assets
$43,306,575
Liabilities
$3,933,676

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

Leadership & pay

24 people listed

Executive titles in this filing

  • JOHN H BIRKELAND (PRESIDENT)
  • PETER A EKLUND (VICE PRESIDENT)
  • C CHANDLER LIPPITT (VICE PRESIDENT)
  • CRAIG R BENES (PAST PRESIDENT)

Highest reported compensation

  • PATRICE PIRALLA (GENERAL MANAGER): $464,787 total reported compensation
  • STEVE DAVID (FORMER GOLF PROFESSIONAL): $340,781 total reported compensation
  • MATTHEW HELM (TENNIS PROFESSIONAL): $194,461 total reported compensation

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

Overview

Mission

Private country club available for social/physical activities of its members.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program 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 the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 82
  • Accountability: 95
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 9.5%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 2.54; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 10.4%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 7.7% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 16 of 16 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $465K · 24 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $571K reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 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: Conflict-of-interest policy not reported.
  • High — Sustainability: Officer compensation ratio scored 19/100.