Heidelberg Country Club

Nonprofit profile at a glance

EIN
230684005
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Altoona, PA, USA
Phone
8149437340
Rating confidence
Limited

Reported finances

Revenue
$277,280
Expenses
$274,988
Assets
$287,964
Liabilities
$20,157

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

Leadership & pay

10 people listed

Executive titles in this filing

  • DENNIS MOUGHEMER (PRESIDENT)
  • JEFFERY RUGGLES (VICE-PRESIDENT)

Highest reported compensation

  • SABRINA STERN (BAR SERVER): $20,736 total reported compensation
  • AMY SILVIS (OFFICE MANAGER): $17,628 total reported compensation
  • TRACEY PIERCE (BAR MANAGER): $6,643 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 purpose of this corporation will be to promote friendship and sociability amoung the menbers, the encouragement of civic progress, entertainment and diversion of and for its members with the power to own, purchase, and lease real estate necessary and proper to maintain a clubhouse with a catering license.

What it reported doing in 2025

The purpose of this corporation will be to promote friendship and sociability amoung the members, the encouragement of civic progress, entertainment and diversion of and for its members with the power to own, purchase, and lease real estate necessary and proper to maintain a clubhouse with a catering license, and for the purpose to possess and enjoy all rights, benefits and privileges pursuant to the non-profit law of the commonwealth of Pennsylvania and amendmentstheeto.

Operating model

Revenue model
Earned-program. 81% 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: 90
  • Accountability: 69
  • Sustainability: 36
  • Growth: 0

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; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.8%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 1.05; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 16.4%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: -20.3% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -8.9% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -4.1% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 7 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $21K · 10 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2013 to 2025
  • 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.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.