Tucson Country Club

Nonprofit profile at a glance

EIN
860082521
IRS 990 coverage
2009–2025
Forms available
Form 990 2025
Location
Tucson, AZ, USA
Phone
5202982381
Rating confidence
Limited

Reported finances

Revenue
$10,762,052
Expenses
$11,251,103
Assets
$12,348,703
Liabilities
$7,749,384

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • TOM GHANEY (PRESIDENT)
  • BOB SULLIVAN (VICE PRESIDENT)

Highest reported compensation

  • KENT MCCUTCHEON (GOLF COURSE SUPERINTENDENT): $325,866 total reported compensation
  • WILLIAM O'CONNOR (GM & COO): $315,090 total reported compensation
  • STEVEN GROVE (GOLF PROFESSIONAL): $191,880 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of tucson country club is to enrich the lives of its members by providing a unique golfing experience with other exceptional recreational and social activities within a private, member-owned setting.

What it reported doing in 2025

The club provides both a la carte and banquet dining facilities to its members. Members enjoy dining at the club because they are with friends. It is also easier to get reservations than at a popular public restaurant. The members also hold parties at the club for birthdays and other special events in facilities not available to the general public.

Operating model

Revenue model
Earned-program. 99% 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

- 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: 66
  • Accountability: 84
  • Sustainability: 19
  • Growth: 60

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; 64th 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; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.5%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 1.1; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.63; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 10.3%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 3.1% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 8th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $326K · 14 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 2025
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.