Madera Golf & Country Club
Nonprofit profile at a glance
- EIN
- 941286632
- IRS 990 coverage
- 2015–2025
- Forms available
- Form 990 2025
- Location
- Madera, CA, USA
- Phone
- 5596741527
- Rating
- 58
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $2,250,803
- Expenses
- $2,611,840
- Assets
- $1,328,010
- Liabilities
- $1,181,244
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
People named in this filing
- WES (CLAYTON)
- JOSE (RODRIGUEZ)
- LARRY (PIETROWSKI)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provides recreational and social benefits to members.
What it reported doing in 2025
Providing members access to golf and country club amenities.
Operating model
- Revenue model
- Earned-program. 100% 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
MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.
Rating breakdown
- Financial Efficiency: 49
- Transparency & Controls: 81
- Accountability: 42
- Sustainability: 19
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58.1%; rating input score 58
- Program expense ratio: 50.1%; rating input score 50
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 5th 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: 0%; rating input score 0; 4th percentile among comparable filings
- Governance controls: 7 of 7 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -16%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 0.51; rating input score 17; 17th percentile among comparable filings
- Liabilities to assets ratio: 0.89; rating input score 5; 5th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 90; 90th percentile among comparable filings
Growth
- Program expense growth: 1.1% per year; rating input score 100; 16th percentile among comparable filings
- Revenue growth: 7% per year; rating input score 100; 51st percentile among comparable filings
- Asset growth: 6.4% per year; rating input score 100; 41st percentile among comparable filings
Details
- Where the money goes: 58.1% of revenue deployed · 50.1% of spending went to programs
- Governance: 0 of 7 board members independent · 7 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 11 of 15 current checks pass · 4 findings to review
- Schedules: 2 filed schedules
- Filing history: 10 filing years from 2015 to 2025
- 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.
- High — Accountability: Independent voting board scored 0/100.
- Review — Financial Efficiency: Mission deployment rate scored 58/100.
- Review — Financial Efficiency: Program expense ratio scored 50/100.
- High — Sustainability: Operating margin scored 6/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesManagement column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 17/100.
- High — Sustainability: Liabilities to assets ratio scored 5/100.