White Rock Club

Nonprofit profile at a glance

EIN
946173390
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-EZ 2015
Location
Carmel, CA, USA
Rating
53
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$299,428
Expenses
$128,741
Assets
$768,387
Liabilities
$1,750

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Sandy Hillman (Vice President)
  • Calvin Robert Carswell (President)

People named in this filing

  • Ann Quamen (Treasurer)
  • Sandy Hillman (Vice President)
  • Russ Fletcher (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Owner's Association

What it reported doing in 2025

Stock Lake, General Upkeep & Maintenance of Property. Fire Prevention Maintenance.

Operating model

Revenue model
Membership-supported. 90% of the money available for current operations came from membership dues.
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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 82
  • Accountability: 0
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37%; rating input score 37
  • Program expense ratio: 86.1%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 57%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 5.97; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 9.5% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 6.1% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 37% of revenue deployed · 86.1% of spending went to programs
  • Governance: 0 of 7 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $115K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2010 to 2025
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.