The Forest Club

Nonprofit profile at a glance

EIN
741044007
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Houston, TX, USA
Phone
7136863728
Rating confidence
Limited

Reported finances

Revenue
$8,081,638
Expenses
$7,398,003
Assets
$8,486,316
Liabilities
$1,184,606

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

Leadership & pay

22 people listed

Executive titles in this filing

  • ALLISON MARTIN (RACQUETS AND ATHLETIC/DIRECTOR (TERM NOV 2024), VICE PRESIDENT)
  • CHRIS DODSON (VICE PRESIDENT (TERM NOV 2024), PRESIDENT (AS OF NOV 2024))
  • NEIL POTTER (PRESIDENT (TERM NOV 2024), PAST PRESIDENT EX-OFFICIO (AS OF NOV 2024))
  • PATRICK CONROY (PRESIDENT EX-OFFICIO (TERM NOV 2024))
  • BETH JACKSON (LADIES COMMITTEE PRESIDENT/DIRECTOR (AS OF NOV 2024))
  • CALLIE JOHNSON (LADIES COMMITTEE PRESIDENT/DIRECTOR (TERM NOV 2024))

Highest reported compensation

  • SAMANTHA JEANNE VAN VEEN (GENERAL MANAGER): $234,295 total reported compensation
  • MORGAN HOPSON (DIRECTOR OF RACQUETS SPORTS): $208,327 total reported compensation
  • LUCY CARREON (BUSINESS MANAGER): $151,342 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 purposes of the club shall be recreational, social and educational, and in furtherance of such purposes, the club shall provide a clubhouse, swimming pool, tennis courts and rural setting for the use and pleasure of its members, their children and guests on a non profit basis.

What it reported doing in 2024

The forest club has one large unheated swimming pool which is open all year. The pool is most actively used for the period may through september. The forest club has a swim team that competes with other private clubs in houston. At least 50% of the members and their families use the pool.

Operating model

Revenue model
Other-operating. 100% 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 verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 70
  • Accountability: 69
  • Sustainability: 49
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.5%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 1.15; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 13.1%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 6.8% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: -0.5% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 12 of 12 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $234K · 22 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 10 of 10 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 13 filing years from 2012 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.

Key Signals

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

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.