Galion Country Club

Nonprofit profile at a glance

EIN
344416790
IRS 990 coverage
2011–2014
Forms available
Form 990 2014
Location
Galion, OH, USA
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Recreational l Clubs

Reported finances

Revenue
$411,261
Expenses
$503,589
Assets
$323,046
Liabilities
$254,837

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • RICHARD JAMES (PRESIDENT)
  • JON SCOHY (VICE PRESIDENT)

Highest reported compensation

  • JAMES BENTON (SUPERINTENDENT): $60,600 total reported compensation
  • MARK BARRIER (GENERAL MANAGER): $44,250 total reported compensation
  • DWAYNE WASHER (OFFICE MANAGER): $17,472 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Member recreation

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 100
  • Accountability: 74
  • Sustainability: 18
  • Growth: 0

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; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -22.4%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.64; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.79; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 24.3%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -0.4% per year; rating input score 0; 42nd percentile among comparable filings
  • Revenue growth: -6.3% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: -5% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 115 of 115 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $504K in reported program spending
  • Leadership: top reported pay $61K · 10 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 4 filing years from 2011 to 2014
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

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

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.