Sahalee Country Club

Nonprofit profile at a glance

EIN
910826728
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Sammamish, WA, USA
Phone
4258688800
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$10,535,647
Expenses
$9,515,111
Assets
$24,559,712
Liabilities
$8,188,964

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

Leadership & pay

14 people listed

Executive titles in this filing

  • NORMAN CHEUK (President)
  • KIM SHEK (Vice President)

Highest reported compensation

  • LESLIE LUDLOW (GENERAL MANAGER): $323,642 total reported compensation
  • CHARLES SCHAUWECKER (COURSE SUPER): $189,116 total reported compensation
  • JEREMY WILSON (CONTROLLER): $136,368 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 provides recreational facilities, including a championship 27-hole golf course and clubhouse for the benefit of its members. It is adminstered by a nine-member board of directors, elected from the general membership.

What it reported doing in 2024

The primary service activity consists of providing recreational facilities for the Club members and their guests, including a 27-hole golf course and clubhouse.

Operating model

Revenue model
Earned-program. 98% 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 reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 77
  • Accountability: 79
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63%; rating input score 63
  • Program expense ratio: 80.7%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.7%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 2.58; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 9.4%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 12.7% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 63% of revenue deployed · 80.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $7.7M in reported program spending
  • Leadership: top reported pay $324K · 14 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 12 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.