Civic Intelligence

Greenville Country Club

EIN 51-0096025 • 501(c)7 • Wilmington, DE

Profile

Provide a family club with superior dining, social activities, racquet sports and swimming in first class facilities for the enjoyment of the membership

Owls Nest Road PO Box 3920Wilmington, DE 19807

www.greenvillecc.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

72nd percentile

0.59x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

74th percentile

1.18x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2020

Net Margin

19th percentile

-4.8%

Higher net margin than 19% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

71st percentile

$179,492

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

501(c)7 • $5M-$10M nonprofits • Source year 2020

Asset Growth

7th percentile

-7.4%

Faster asset growth than 7% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

22nd percentile

-2.5%

Faster revenue growth than 22% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Down

$5,474,211

Down $438,911 (-7.4%) from 2019

Liabilities

Down

$3,214,675

Down $308,745 (-8.8%) from 2019

Net Assets

Down

$2,259,536

Down $130,166 (-5.4%) from 2019

Revenue

Down

$2,724,438

Down $69,192 (-2.5%) from 2019

Expenses

Up

$2,854,604

Up $5,807 (+0.2%) from 2019

Net Income

Down

-$130,166

Down $74,999 (-136%) from 2019

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $2,825,674Liabilities 2010: $431,557Net Assets 2010: $2,394,1172010Assets 2011: $2,743,710Liabilities 2011: $470,763Net Assets 2011: $2,272,9472011Assets 2012: $2,628,195Liabilities 2012: $394,046Net Assets 2012: $2,234,1492012Assets 2013: $2,782,116Liabilities 2013: $451,081Net Assets 2013: $2,331,0352013Assets 2014: $2,710,705Liabilities 2014: $406,174Net Assets 2014: $2,304,5312014Assets 2015: $3,058,970Liabilities 2015: $569,382Net Assets 2015: $2,489,5882015Assets 2016: $6,419,064Liabilities 2016: $3,964,681Net Assets 2016: $2,454,3832016Assets 2017: $6,353,616Liabilities 2017: $3,937,563Net Assets 2017: $2,416,0532017Assets 2018: $6,209,247Liabilities 2018: $3,764,378Net Assets 2018: $2,444,8692018Assets 2019: $5,913,122Liabilities 2019: $3,523,420Net Assets 2019: $2,389,7022019Assets 2020: $5,474,211Liabilities 2020: $3,214,675Net Assets 2020: $2,259,5362020

Highlighted filing

2020

Assets$5,474,211
Liabilities$3,214,675
Net Assets$2,259,536

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,133,3812010Expenses 2011: $2,191,9232011Expenses 2012: $2,169,7522012Expenses 2013: $2,152,9842013Revenue 2014: $2,137,526Expenses 2014: $2,164,030Net Income 2014: -$26,5042014Revenue 2015: $2,377,719Expenses 2015: $2,192,662Net Income 2015: $185,0572015Revenue 2016: $2,221,020Expenses 2016: $2,256,225Net Income 2016: -$35,2052016Revenue 2017: $2,433,586Expenses 2017: $2,471,916Net Income 2017: -$38,3302017Revenue 2018: $2,845,085Expenses 2018: $2,816,269Net Income 2018: $28,8162018Revenue 2019: $2,793,630Expenses 2019: $2,848,797Net Income 2019: -$55,1672019Revenue 2020: $2,724,438Expenses 2020: $2,854,604Net Income 2020: -$130,1662020

Highlighted filing

2020

Revenue$2,724,438
Expenses$2,854,604
Net Income-$130,166

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Dec 30, 2020
Return Version
2019v5.1
Gross Receipts
$4,562,815
Mission and Program Overview

Mission

Provide a family club with superior dining, social activities, racquet sports and swimming in first class facilities for the enjoyment of the membership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,707,317$4,519,370▼ $187,947
Cash and Non-Interest-Bearing Accounts$756,308$576,277▼ $180,031
Accounts Receivable$188,587$112,312▼ $76,275
Inventories for Sale or Use$81,697$74,579▼ $7,118
Prepaid Expenses and Deferred Charges$53,213$28,340▼ $24,873
Total Assets$5,913,122$5,474,211▼ $438,911
Other Assets Total$126,000$163,333▲ $37,333
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,967,164$2,797,808▼ $169,356
Deferred Revenue$251,886$215,973▼ $35,913
Accounts Payable and Accrued Expenses$304,370$200,894▼ $103,476
Total Liabilities$3,523,420$3,214,675▼ $308,745
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,389,702$2,259,536▼ $130,166
Total Net Assets Fund Balance$2,389,702$2,259,536▼ $130,166
Total Liabilities and Net Assets / Fund Balance$5,913,122$5,474,211▼ $438,911

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,907,256$4,182,726$8,089,982
Other Land Buildings$241,485$1,149,520$1,391,005
Equipment$262,629$920,925$1,183,554
Land$108,000-$108,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James DavisGeneral ManagerFT$128,834$50,658$179,492
Mark CentrellaTennis ProFT$115,791$37,831$153,622

Board Members and Trustees

NameTitle
Clint WalkerPresident
Linda BoydenVice President
Eric MazieGovernor
Francis JulianGovernor
Ginger WardGovernor
Kevin JornlinGovernor
Michael LeachGovernor
Sally Bittel-thomasGovernor
Fletcher KingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,677,477
Investment Income
$3,041
Other Revenue
$43,920
Change in Net Assets
$-130,166
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,766,283
Salaries, Compensation, and Employee Benefits$1,088,321
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$671,765
Depreciation Depletion---$434,268
All Other Expenses---$187,694
Other Expenses---$156,036
Current Officers, Directors, Trustees, and Key Employees---$150,834
Payroll Taxes---$133,658
Other Employee Benefits---$105,370
Insurance---$94,361
Occupancy---$71,239
Office Expenses---$27,582
Pension Plan Contributions---$26,694
Interest---$2,534
Travel---$2,145
Total Functional Expenses$0$0$0$2,854,604
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The Club has members.

Form 990, Part VI, Section A, line 7A

The Board is elected at the annual meeting.

Form 990, Part VI, Section A, line 7B

Amendments to bylaws are subject to approval by members.

Form 990, Part VI, Section B, line 11B

The form 990 is reviewed by the general manager, controller, and treasurer.

Form 990, Part VI, Section B, line 12C

The conflict of interest policy is monitored and enforced annually by evaluating all transactions at the Club to make sure policy is not broken.

Form 990, Part VI, Section B, line 15

The Club uses national and regional compensation surveys to determine pay scales for all job positions.

Form 990, Part VI, Section C, line 19

The Club documents are not made available to the public.

Filing and Contact Details

Filer

Filer Name
Greenville Country Club
EIN
51-0096025
Phone
3026523255
Address
OWLS NEST ROAD PO BOX 3920, WILMINGTON, DE 19807

Signing Officer

Name
Fletcher King
Title
Treasurer
Phone
3026523255
Signed
2020-12-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fletcher King
Formed
1959
Legal Domicile
De
Voting Board Members
9
Independent Board Members
9
Employees
160
Volunteers
0

Preparer

Firm
Condon O'Meara McGinty & Donnelly LLP
Address
PO Box 524, Valley Forge, PA 19481-0524
Phone
6107835772
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IRS990/PYSalariesCompEmpBnftPaidAmt0960945
IRS990/PYTotalExpensesAmt02848797
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02793630
IRS990/ReconcilationRevenueExpnssAmt0-130166
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03907256
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04182726
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt08089982
IRS990ScheduleD/EquipmentGrp/BookValueAmt0262629
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0920925
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01183554
IRS990ScheduleD/LandGrp/BookValueAmt0108000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0108000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0241485
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01149520
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01391005
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04519370
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0128834
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1115791
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount022000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount110050
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt024612
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt124174
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt04046
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt13607
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JAMES DAVIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MARK CENTRELLA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TENNIS PRO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0179492
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1153622
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Club has members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board is elected at the annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Amendments to bylaws are subject to approval by members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The form 990 is reviewed by the general manager, controller, and treasurer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The conflict of interest policy is monitored and enforced annually by evaluating all transactions at the Club to make sure policy is not broken.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Club uses national and regional compensation surveys to determine pay scales for all job positions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Club documents are not made available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05913122
IRS990/TotalAssetsEOYAmt05474211
IRS990/TotalAssetsGrp/BOYAmt05913122
IRS990/TotalAssetsGrp/EOYAmt05474211
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt0160
IRS990/TotalFunctionalExpensesGrp/TotalAmt02854604
IRS990/TotalGrossUBIAmt0100609
IRS990/TotalLiabilitiesBOYAmt03523420
IRS990/TotalLiabilitiesEOYAmt03214675
IRS990/TotalLiabilitiesGrp/BOYAmt03523420
IRS990/TotalLiabilitiesGrp/EOYAmt03214675
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02389702
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02259536
IRS990/TotalOtherCompensationAmt056439
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt031490
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt031490
IRS990/TotalProgramServiceRevenueAmt02677477
IRS990/TotalReportableCompFromOrgAmt0276675
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02623829
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02724438
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0100609
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05913122
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05474211
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt02145
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0OWLS NEST ROAD PO BOX 3920
IRS990/USAddress/CityNm0WILMINGTON
IRS990/USAddress/StateAbbreviationCd0DE
IRS990/USAddress/ZIPCd019807
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.GREENVILLECC.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02022-02-16 14:24:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0FLETCHER KING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03026523255
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-12-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GREENVILLE COUNTRY CLUB

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