Pinecrest Country Club

Nonprofit profile at a glance

EIN
580684226
IRS 990-EZ coverage
2016–2024
Forms available
Form 990 2013, Form 990-EZ 2024
Location
Pelham, GA, USA
Phone
2292948525
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$169,203
Expenses
$130,948
Assets
$91,374
Liabilities
$62,631

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

Leadership & pay

5 people listed

People named in this filing

  • MICHAEL O LEWIS (DIRECTOR)
  • MIKE BRIGGS (DIRECTOR)
  • MARK BRIGGS (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide golf course, club house, and pool for golfers and social functions for approximately 160 members.

What it reported doing in 2024

Provide golf course for approximately 160 members for family recreation

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 82
  • Sustainability: 58
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.5%; rating input score 77
  • Program expense ratio: 95.2%; rating input score 95

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 22.6%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 0.7; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.69; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 3% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: -6.7% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 77.5% of revenue deployed · 95.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $125K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 9 filing years from 2016 to 2024
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.