La Cumbre Country Club

Nonprofit profile at a glance

EIN
951927084
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Santa Barbara, CA, USA
Phone
8056872421
Rating confidence
Limited

Official website

Reported finances

Revenue
$12,291,853
Expenses
$12,598,318
Assets
$30,485,961
Liabilities
$3,662,828

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • ALAN HARDEN (PRESIDENT)
  • HENNING THORSON (VICE PRESIDENT)

Highest reported compensation

  • ADAM ZUBEK (GENERAL MANAGER): $510,169 total reported compensation
  • WAYNE MILLS (GREEN SUPERINTENDANT): $283,829 total reported compensation
  • TRAVIS BREGMAN (1ST ASSISTANT GOLF PRO): $262,942 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The club is a private social and recreational organization whose purpose is to create a sense of family and community among its members by providing the highest quality service and beautiful settings with unsurpassed facilities in a fiscally responsible manner.

What it reported doing in 2024

Operation and maintenance of a country club with golf, tennis, fitness and swimming facilities along with a dining room, cocktail bar, and patio bar and grill.

Operating model

Revenue model
Other-operating. 93% 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: 71
  • Accountability: 95
  • Sustainability: 39
  • 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; 62nd 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; 66th 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: 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.5%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 2.42; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 17.1%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 6% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 5.9% per year; rating input score 100; 42nd 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 $510K · 17 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • 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.

  • High — Sustainability: Operating margin scored 22/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • High — Sustainability: Officer compensation ratio scored 6/100.