Highlands Country Club Inc

Nonprofit profile at a glance

EIN
561304056
IRS 990 coverage
2009–2025
Forms available
Form 990 2025
Location
Highlands, NC, USA
Phone
8285262181
Rating confidence
Limited

Official website

Reported finances

Revenue
$14,330,208
Expenses
$10,977,609
Assets
$43,812,000
Liabilities
$23,961,000

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

Leadership & pay

17 people listed

Executive titles in this filing

  • BAHNS STANLEY (VICE PRESIDENT)
  • CLAY JACKSON (PRESIDENT (JAN - AUG))
  • DOUG HARTMAN (TREASURER AND PRESIDENT (SEPT - DEC))

Highest reported compensation

  • GREG CRAWFORD (GENERAL MANAGER): $1,020,129 total reported compensation
  • BRIAN STIEHLER (GOLF COURSE SUPERINT.): $301,517 total reported compensation
  • GEORGE K MATTIS (HEAD GOLF PROFESSIONAL): $216,684 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Description of organization mission: founded in 1928, highlands country club is the premier, family-oriented club in the North Carolina mountains. The club is steeped in rich history and tradition, from its donald ross designed golf course to its community of caring members. The club is committed to providing its geographically diverse membership with superb facilities and a dedicated and talented staff. Highlands country club is a responsible and involved participant in the town of highlands.

What it reported doing in 2025

Non-profit country club providing golf, tennis, swimming, health, and dining facilities for its members and guests only.

Operating model

Revenue model
Other-operating. 96% 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

- 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: 82
  • Accountability: 95
  • Sustainability: 62
  • 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; 64th 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; 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: 23.4%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 3.99; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.55; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 20.2%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.3% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 9 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $1M · 17 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $3.6M reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2009 to 2025
  • 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: Form 990 shared with the board not reported.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.