Salisbury Country Club Ltd

Nonprofit profile at a glance

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

15 people listed

EVAN SHERWOOD (GENERAL MANAGER & SECRETAR): $277,660 total reported compensation
MIKE HOTT (GOLF PROFESSIONAL): $240,866 total reported compensation
SCOTT W STEINOUR (TENNIS PROFESSIONAL): $221,902 total reported compensation

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

The purpose and objective of the club is to operate as a private social club for the recreational and social benefit of its members.

Golf course and related facilities; twenty-seven hole golf course and related facilities open to members and their guests.

Revenue model: Other-operating. 99% 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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- 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

Independent voting board: 100%; rating input score 100; 66th 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: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail

Operating margin: 12%; rating input score 71; 71st percentile among comparable filings
Total-asset coverage ratio: 2.14; rating input score 64; 64th percentile among comparable filings
Liabilities to assets ratio: 0.16; rating input score 64; 64th percentile among comparable filings
Officer compensation ratio: 13.8%; rating input score 10; 10th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 5.1% per year; rating input score 100; 44th percentile among comparable filings
Asset growth: 2.2% per year; rating input score 100; 19th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 9 of 9 board members independent · 3 of 8 filing controls reported
Programs: 3 filed program accomplishments
Leadership: top reported pay $278K · 15 people listed · 1 of 6 pay-setting controls reported
Consistency: 13 of 13 current checks pass
Schedules: 3 filed schedules · includes executive pay
Filing history: 16 filing years from 2009 to 2024
Contacts: How to reach this organization
Money network: 6 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.

Signals prioritize questions for review. They are not findings of misconduct.