Green Tree Country Club

Nonprofit profile at a glance

EIN
751618609
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Midland, TX, USA
Phone
4326948413
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Recreational l Clubs

Official website

Reported finances

Revenue
$30,286,862
Expenses
$16,696,096
Assets
$42,564,403
Liabilities
$9,266,826

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • PATRICK PAYTON (PRESIDENT)
  • STEPHEN BOWERMAN (VICE PRESIDENT)

Highest reported compensation

  • JEREMY LANGDALE (GM/COO): $338,383 total reported compensation
  • STEPHANIE SMITH (CFO): $239,562 total reported compensation
  • JAYSON LESTER (DIRECTOR OF TENNIS, FITNESS, POOL): $206,553 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's purpose is to provide social amenities by offering and maintaining a club, clubhouse, grounds and recreational facilities for its members; to continually seek out and implement ways to better serve the needs of its members and their families. While safeguarding its position as the best family country club in the region.

What it reported doing in 2025

Tax exempt club activities.

Operating model

Revenue model
Other-operating. 97% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 71
  • Accountability: 95
  • Sustainability: 71
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • 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; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: 44.9%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 2.55; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 6.8%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: -17.6% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 10.2% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 10.2% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 12 of 12 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $338K · 17 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 13 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.