Log Cabin Club

Nonprofit profile at a glance

EIN
430381765
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
St Louis, MO, USA
Phone
3149930154
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$2,432,269
Expenses
$2,371,234
Assets
$2,902,809
Liabilities
$271,956

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

Leadership & pay

11 people listed

Executive titles in this filing

  • JOSEPH F IMBS III (PRESIDENT)

Highest reported compensation

  • KELVIN MAULDIN (GENERAL MANAGER): $241,038 total reported compensation
  • WILLIAM NICCUM (EMPLOYEE): $193,199 total reported compensation
  • RENEE GIBBONS (EMPLOYEE): $168,308 total reported compensation

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

Overview

Mission

Recreation and pleasure of members through restaurant, golf and clubhouse services.

What it reported doing in 2025

Operation of restaurant and related clubhouse

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 71
  • Accountability: 74
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.5%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 1.22; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 25.4%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 15th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $2.2M in reported program spending
  • Leadership: top reported pay $241K · 11 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • 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.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.