Hillcrest Country Club

Nonprofit profile at a glance

EIN
730283820
IRS 990 coverage
2012–2019
Forms available
Form 990 2019
Location
Bartlesville, OK, USA
Phone
9183330684
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$3,350,306
Expenses
$3,475,072
Assets
$4,597,721
Liabilities
$959,688

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • MIKE MOORE (PRESIDENT)

People named in this filing

  • NATHAN BARHAM (DIRECTOR)
  • MATT BRETZ (DIRECTOR)
  • JULIE BRYANT (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide social and recreational activities for members

What it reported doing in 2019

Golf & club - maintenance and repair of golf course and grounds, club facilities for membership

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

SUPPORTED - 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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 42
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.8%; rating input score 91
  • Program expense ratio: 87.6%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.7%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 1.32; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 93; 93rd percentile among comparable filings

Growth

  • Program expense growth: 0.3% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: -2.5% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -1.5% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 90.8% of revenue deployed · 87.6% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2012 to 2019
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.