Liabilities / Assets
12th percentile
Higher debt load relative to assets than 12% of similar nonprofits.
EIN 01-0145135 • 501(c)7 • Scarborough, ME
Profile
The country club provides a social organization for its members to play golf and tennis.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
12th percentile
Higher debt load relative to assets than 12% of similar nonprofits.
Liabilities / Revenue
13th percentile
Higher debt load relative to revenue than 13% of similar nonprofits.
Net Margin
59th percentile
Higher net margin than 59% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
61st percentile
Faster asset growth than 61% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Assets
Up$5,446,871
Up $228,861 (+4.4%) from 2023
Liabilities
Down$304,484
Down $8,488 (-2.7%) from 2023
Net Assets
Up$5,142,387
Up $237,349 (+4.8%) from 2023
Revenue
Up$3,143,315
Up $110,755 (+3.7%) from 2023
Expenses
Up$2,905,966
Up $397,160 (+16%) from 2023
Net Income
Down$237,349
Down $286,405 (-55%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The country club provides a social organization for its members to play golf and tennis.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $3,240,029 | $3,015,002 | ▼ $225,027 |
| Land, Buildings, and Equipment, Net | $1,698,394 | $2,070,658 | ▲ $372,264 |
| Accounts Receivable | $237,234 | $296,178 | ▲ $58,944 |
| Prepaid Expenses and Deferred Charges | $42,353 | $65,033 | ▲ $22,680 |
| Total Assets | $5,218,010 | $5,446,871 | ▲ $228,861 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $237,783 | $185,177 | ▼ $52,606 |
| Accounts Payable and Accrued Expenses | $75,189 | $119,307 | ▲ $44,118 |
| Total Liabilities | $312,972 | $304,484 | ▼ $8,488 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $4,905,038 | $5,142,387 | ▲ $237,349 |
| Total Net Assets Fund Balance | $4,905,038 | $5,142,387 | ▲ $237,349 |
| Total Liabilities and Net Assets / Fund Balance | $5,218,010 | $5,446,871 | ▲ $228,861 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,655,559 | $2,460,159 | $4,115,718 |
| Equipment | $264,413 | $1,456,738 | $1,721,151 |
| Land | $150,686 | - | $150,686 |
| Name | Title |
|---|---|
| Kerry Stevens | President |
| Christian Sampson | Vice President |
| Alan Macdonald | Director |
| Ann Stewart | Director |
| Charles C Lee Iii | Director |
| Julie Bostwick | Director |
| Leslie Rylee | Director |
| Linda Mccammond | Director |
| Victoria Philip | Director |
| Gerard Daly | Secretary |
| Jonathan Shepherd | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,472,672 |
| Other Expenses | $1,433,294 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $1,297,520 |
| Depreciation Depletion | - | - | - | $247,650 |
| Other Expenses | - | - | - | $117,547 |
| All Other Expenses | - | - | - | $109,026 |
| Payroll Taxes | - | - | - | $103,154 |
| Fees for Services Other | - | - | - | $77,862 |
| Other Employee Benefits | - | - | - | $71,998 |
| Insurance | - | - | - | $70,854 |
| Office Expenses | - | - | - | $61,115 |
| Occupancy | - | - | - | $60,285 |
| Information Technology | - | - | - | $53,809 |
| Conferences and Meetings | - | - | - | $29,151 |
| Interest | - | - | - | $14,664 |
| Total Functional Expenses | $0 | $0 | $0 | $2,905,966 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,927,090 |
| Expenses per Audited Statements | $2,905,966 |
| Total Expenses per Form 990 | $2,905,966 |
| Expenses Not Reported on Form 990 | $21,124 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Line 6 explanation - certain members of the club own shares of the club which allows them to vote on certain club matters. Shares are $50 per share and are repurchased for $50 per share at the time the shareholder is no longer associated with the club.”
“Line 7a explanation - the shareholders of the club elect the board members.”
“Line 7b explanation - shareholders of the club vote on transfers of real property and election of board members.”
“The form 990 is reviewed by the club's treasurer prior to filing each year.”
“No governing documents are disclosed to the public. Members are provided copies of the policies and financial statements.”
“RENTAL EXPENSE 21,124.”
“RENTAL EXPENSE 21,124.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 296178 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE COUNTRY CLUB PROVIDES A SOCIAL ORGANIZATION FOR ITS MEMBERS TO PLAY GOLF AND TENNIS. |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 109026 |
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| IRS990/Desc | 0 | OPERATED THE PRIVATE CLUB OFFERING GOLF AND TENNIS AND SOCIAL ACTIVITIES FOR APPROXIMATELY 500 MEMBERS. |
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| IRS990/ForeignOfficeInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 24.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CHARLES C LEE III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ALAN MACDONALD |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | SECRETARY |
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| IRS990/FormationYr | 0 | 1907 |
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| IRS990/GrossReceiptsForPublicUseAmt | 0 | 129351 |
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| IRS990/InitiationFeesAndCapContriAmt | 0 | 170394 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 70854 |
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| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 152695 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2070658 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5987555 |
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| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE COUNTRY CLUB PROVIDES A SOCIAL ORGANIZATION FOR ITS MEMBERS TO PLAY GOLF AND TENNIS. |
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| IRS990/OtherExpensesGrp/Desc | 0 | INCOME TAX |
| IRS990/OtherExpensesGrp/Desc | 1 | GOLF COURSE MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | REAL ESTATE TAX |
| IRS990/OtherExpensesGrp/Desc | 3 | EQUIPMENT RENTAL & MAIN |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 383285 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 128596 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 117547 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 103154 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 65033 |
| IRS990/PrincipalOfficerNm | 0 | KERRY STEVENS |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 721000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBER DUES & ASSESSME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | GOLF & TENNIS FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | TOURNAMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | CLUBHOUSE RENTAL MEMBE |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2634084 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 166496 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 94488 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 19405 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 166496 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 94488 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 19405 |
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| IRS990/PYProgramServiceRevenueAmt | 0 | 2965651 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | 237349 |
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| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | -7431 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3240029 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3015002 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1655559 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2460159 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4115718 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 264413 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1456738 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1721151 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 21124 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2905966 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 150686 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 150686 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 21124 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 21124 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 21124 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3143315 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | RENTAL EXPENSE 21,124. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | RENTAL EXPENSE 21,124. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2070658 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2905966 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3143315 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3164439 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2927090 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LINE 6 EXPLANATION - CERTAIN MEMBERS OF THE CLUB OWN SHARES OF THE CLUB WHICH ALLOWS THEM TO VOTE ON CERTAIN CLUB MATTERS. SHARES ARE $50 PER SHARE AND ARE REPURCHASED FOR $50 PER SHARE AT THE TIME THE SHAREHOLDER IS NO LONGER ASSOCIATED WITH THE CLUB. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | LINE 7A EXPLANATION - THE SHAREHOLDERS OF THE CLUB ELECT THE BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | LINE 7B EXPLANATION - SHAREHOLDERS OF THE CLUB VOTE ON TRANSFERS OF REAL PROPERTY AND ELECTION OF BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS REVIEWED BY THE CLUB'S TREASURER PRIOR TO FILING EACH YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | NO GOVERNING DOCUMENTS ARE DISCLOSED TO THE PUBLIC. MEMBERS ARE PROVIDED COPIES OF THE POLICIES AND FINANCIAL STATEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 5218010 |
| IRS990/TotalAssetsEOYAmt | 0 | 5446871 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 5218010 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 5446871 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 71 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2905966 |
| IRS990/TotalGrossUBIAmt | 0 | 152283 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 312972 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 304484 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 312972 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 304484 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 4905038 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 5142387 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2914473 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 73242 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2917790 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3143315 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 152283 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 5218010 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 5446871 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 499 BLACK POINT ROAD |
| IRS990/USAddress/CityNm | 0 | SCARBOROUGH |
| IRS990/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990/USAddress/ZIPCd | 0 | 04074 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 12 |
| IRS990/VotingMembersIndependentCnt | 0 | 12 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GERARD DALY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | GENERAL MANAGER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2078832844 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PROUTS NECK COUNTRY CLUB |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PROU |
| ReturnHeader/Filer/EIN | 0 | 010145135 |
| ReturnHeader/Filer/PhoneNum | 0 | 2078832844 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 499 BLACK POINT ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SCARBOROUGH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 04074 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 390758449 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WIPFLI LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 30 LONG CREEK DRIVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SOUTH PORTLAND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 041062437 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2077745701 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | PATRICK NICHOLAS CPA |
| ReturnHeader/ReturnTs | 0 | 2025-09-15T08:36:33-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-10-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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