Civic Intelligence

Sparrows Point Country Club Inc

EIN 52-0493130 • 501(c)7 • Baltimore, MD

View Organization Page

Profile

The club is organized and operated exclusively for recreational purposes. The club generates revenue by charging its members dues and assessment fees to cover all costs associated with operating activities. The club's main source of revenue is generated from the members.

919 Wise AvenueBaltimore, MD 21222

www.sparrowspointcc.org

Siviq Scores

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

Liabilities / Assets

97th percentile

1.12x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

90th percentile

2.15x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2020

Net Margin

11th percentile

-14%

Higher net margin than 11% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

92nd percentile

$117,488

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2020

Asset Growth

8th percentile

-13%

Faster asset growth than 8% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

11th percentile

-13%

Faster revenue growth than 11% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$3,884,341

Down $559,645 (-13%) from 2019

Liabilities

Down

$4,366,891

Down $45,642 (-1.0%) from 2019

Net Assets

Down

-$482,550

Down $514,003 (-1634%) from 2019

Operations
Liabilities / Revenue90th percentileNet Margin11th percentile

Revenue

Down

$2,035,734

Down $300,525 (-13%) from 2019

Expenses

Down

$2,312,890

Down $463,237 (-17%) from 2019

Net Income

Up

-$277,156

Up $162,712 (+37%) from 2019

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $5,091,769Liabilities 2010: $3,797,533Net Assets 2010: $1,294,2362010Assets 2011: $5,027,871Liabilities 2011: $3,696,211Net Assets 2011: $1,331,6602011Assets 2012: $5,112,952Liabilities 2012: $3,735,867Net Assets 2012: $1,377,0852012Assets 2013: $5,111,414Liabilities 2013: $3,862,861Net Assets 2013: $1,248,5532013Assets 2014: $5,171,869Liabilities 2014: $4,002,151Net Assets 2014: $1,169,7182014Assets 2015: $4,996,192Liabilities 2015: $3,939,792Net Assets 2015: $1,056,4002015Assets 2016: $5,575,796Liabilities 2016: $4,405,460Net Assets 2016: $1,170,3362016Assets 2017: $5,319,639Liabilities 2017: $4,460,943Net Assets 2017: $858,6962017Assets 2018: $4,749,504Liabilities 2018: $4,256,768Net Assets 2018: $492,7362018Assets 2019: $4,443,986Liabilities 2019: $4,412,533Net Assets 2019: $31,4532019Assets 2020: $3,884,341Liabilities 2020: $4,366,891Net Assets 2020: -$482,5502020

Highlighted filing

2020

Assets$3,884,341
Liabilities$4,366,891
Net Assets-$482,550
Open 2020 Filing

Operations Trend

Revenue Growth11th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,679,0342010Revenue 2011: $3,692,313Expenses 2011: $3,662,182Net Income 2011: $30,1312011Expenses 2012: $3,601,9642012Revenue 2013: $3,509,023Expenses 2013: $3,645,835Net Income 2013: -$136,8122013Revenue 2014: $3,531,703Expenses 2014: $3,613,666Net Income 2014: -$81,9632014Revenue 2015: $3,465,277Expenses 2015: $3,607,695Net Income 2015: -$142,4182015Revenue 2016: $3,668,481Expenses 2016: $3,605,102Net Income 2016: $63,3792016Revenue 2017: $3,713,946Expenses 2017: $4,097,493Net Income 2017: -$383,5472017Revenue 2018: $3,443,682Expenses 2018: $3,829,459Net Income 2018: -$385,7772018Revenue 2019: $2,336,259Expenses 2019: $2,776,127Net Income 2019: -$439,8682019Revenue 2020: $2,035,734Expenses 2020: $2,312,890Net Income 2020: -$277,1562020

Highlighted filing

2020

Revenue$2,035,734
Expenses$2,312,890
Net Income-$277,156
Open 2020 Filing

Filings

Most recent year

2020 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$3,884,341
Liabilities
$4,366,891
Net assets
-$482,550
Revenue
$2,035,734
Expenses
$2,312,890
Net income
-$277,156
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.88$4.37$0.48$2.04$2.31$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.44$4.41$0.03$2.34$2.78$0.44
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.75$4.26$0.49$3.44$3.83$0.39
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.32$4.46$0.86$3.71$4.10$0.38
2016Detailed filing. Detailed filing data is available for this year.$5.58$4.41$1.17$3.67$3.61$0.06
2015Detailed filing. Detailed filing data is available for this year.$5.00$3.94$1.06$3.47$3.61$0.14
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.17$4.00$1.17$3.53$3.61$0.08
2013Detailed filing. Detailed filing data is available for this year.$5.11$3.86$1.25$3.51$3.65$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.11$3.74$1.38$3.60
2011Summary only. Only limited summary data is available for this year.$5.03$3.70$1.33$3.69$3.66$0.03
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.09$3.80$1.29$3.68
Latest Detailed Filing

The latest 2020 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$3,870,609
Mission and Program Overview

Mission

The club is organized and operated exclusively for recreational purposes. The club generates revenue by charging its members dues and assessment fees to cover all costs associated with operating activities. The club's main source of revenue is generated from the members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,259,769$4,071,026▼ $188,743
Accounts Receivable$369,716$147,141▼ $222,575
Cash and Non-Interest-Bearing Accounts$207,438$126,318▼ $81,120
Prepaid Expenses and Deferred Charges$169,259$97,679▼ $71,580
Inventories for Sale or Use$47,895$45,403▼ $2,492
Intangible Assets$9,649--
Total Assets$5,319,639$4,749,504▼ $570,135
Other Assets Total$255,913$261,937▲ $6,024
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,106,954$3,049,168▼ $57,786
Other Liabilities$721,076$543,147▼ $177,929
Accounts Payable and Accrued Expenses$404,703$478,607▲ $73,904
Deferred Revenue$228,210$185,846▼ $42,364
Total Liabilities$4,460,943$4,256,768▼ $204,175
Net Assets / Fund Balance
Unrestricted Net Assets$858,696$492,736▼ $365,960
Total Net Assets Fund Balance$858,696$492,736▼ $365,960
Total Liabilities and Net Assets / Fund Balance$5,319,639$4,749,504▼ $570,135

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,725,787$4,351,059$6,076,846
Land$2,345,239-$2,345,239
Other Assets Org$289--
Compensation and Service Providers
Top Officer Pay92nd percentile

Board Members and Trustees

NameTitle
Ronald BelbotPresident
Bryan BarkGovernor
Danielle RautGovernor
Graham JohnsonGovernor
Kenneth WilliamsGovernor
Nicholas Spinnato SrGovernor
Robert WittstadtGovernor
Brandon BonannoSecretary
Fred RichTreasurer
Jim BassTreasurer
Kent MosmillerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,343,760
Investment Income
$-15,150
Other Revenue
$1,115,072
Change in Net Assets
$-385,777

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,443,682
Total Revenue per Audited Statements
$3,443,682
Total Revenue per Form 990
$3,443,682
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,945,862
Other Expenses$1,883,597
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,639,841--$1,639,841
All Other Expenses$407,775--$407,775
Depreciation Depletion$257,588--$257,588
Interest$212,412--$212,412
Other Expenses$167,571--$167,571
Other Employee Benefits$165,636--$165,636
Payroll Taxes$140,385--$140,385
Insurance$68,235--$68,235
Fees for Services Other$64,916--$64,916
Office Expenses$11,534--$11,534
Total Functional Expenses$3,829,459$0$0$3,829,459

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,829,459
Expenses per Audited Statements$3,813,755
Total Expenses per Audited Statements$3,813,755
Expenses Not Reported on Financial Statements$15,704
Other Expense Adjustments$15,704
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Leases Payable$439,559
Initiation Fees$103,588
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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, Page 6, Part VI, Line 6

“The club is organized with members”

Form 990, Page 6, Part VI, Line 7A

“The members of the club vote the governing body each term.”

Form 990, Page 6, Part VI, Line 7B

“Any major changes to debt or major construction projects are usually voted on by the members.”

Form 990, Page 6, Part VI, Line 11B

“The president and general manager reviews before filing.”

Form 990, Page 6, Part VI, Line 12C

“The board members are required to sign a conflict of interest form each year.”

Form 990, Page 6, Part VI, Line 15A

“The salary and compensation of the general manager is reviewed and approved annually by the board. The compensation is based on performance as well as comparison to compensation levels of similar organizations.”

Form 990, Page 6, Part VI, Line 15B

“The salary and compensation of other key employees is reviewed and approved annually by the board. The compensation is based on performance as well as comparison to compensation levels of similar organizations.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Sparrows Point Country Club Inc
EIN
52-0493130
Phone
4104771500
Address
919 WISE AVENUE, BALTIMORE, MD 21222

Signing Officer

Name
Joseph C Roux
Title
General Manager
Phone
4104771500
Signed
2019-11-14

Organization Details

Principal Officer
Ronald Belbot
Formed
1953
Legal Domicile
Md
Voting Board Members
11
Independent Board Members
11
Employees
135

Preparer

Firm
Benedict Audit & Tax Group LLC
Address
PO BOX 569, ELLICOTT CITY, MD 21041-0569
Preparer
Geoffrey K Benedict
Phone
4435747400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The club is organized and operated exclusively for recreational purposes. The club generates revenue by charging its members dues and assessment fees to cover all costs associated with operating activities. The club's main source of revenue is generated from the members.”

Form 990, Page 2, Part III, Line 4D

“The organization provides sports and recreational activities as well as social functions for its 750+ members.”

Form 990, Part IX, Line 24E

“General & administrative 98,875 0 0 pro shop expenses 66,872 0 0 food & beverage expenses 63,467 0 0 supplies 52,934 0 0 telephone 28,633 0 0 member events 27,093 0 0 bank service fees 18,409 0 0 amortization expense 9,650 0 0 tennis expenses 8,727 0 0 payroll service fees 7,797 0 0 pool expenses 7,186 0 0 membership expenses 4,900 0 0 licenses & permits 3,959 0 0 marina expenses 3,605 0 0 bad debt 2,927 0 0 outside services 2,411 0 0 other state/local taxes 330 0 0 total 407,775 0 0”

Form 990, Part XI, Line 9

“Depreciation book to tax diff 19,817”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

“COST OF GOODS SOLD 0”

Schedule D, Page 4, Part XII, Line 2D

“COST OF GOODS SOLD 0”

Schedule D, Page 4, Part XII, Line 4B

“Book / tax depreciation difference 15,704”

Raw XML AppendixShowing 400 of 434 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
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IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt0135
IRS990/EmploymentTaxReturnsFiledInd0true
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IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt064916
IRS990/FeesForServicesOtherGrp/TotalAmt064916
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
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IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ORGANIZATION PROVIDES SPORTS AND RECREATIONAL ACTIVITIES AS WELL AS SOCIAL FUNCTIONS FOR ITS 750+ MEMBERS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF GOODS SOLD 0
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD 0
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2BOOK / TAX DEPRECIATION DIFFERENCE 15,704
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CLUB IS ORGANIZED AND OPERATED EXCLUSIVELY FOR RECREATIONAL PURPOSES. THE CLUB GENERATES REVENUE BY CHARGING ITS MEMBERS DUES AND ASSESSMENT FEES TO COVER ALL COSTS ASSOCIATED WITH OPERATING ACTIVITIES. THE CLUB'S MAIN SOURCE OF REVENUE IS GENERATED FROM THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION PROVIDES SPORTS AND RECREATIONAL ACTIVITIES AS WELL AS SOCIAL FUNCTIONS FOR ITS 750+ MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CLUB IS ORGANIZED WITH MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MEMBERS OF THE CLUB VOTE THE GOVERNING BODY EACH TERM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANY MAJOR CHANGES TO DEBT OR MAJOR CONSTRUCTION PROJECTS ARE USUALLY VOTED ON BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PRESIDENT AND GENERAL MANAGER REVIEWS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST FORM EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE SALARY AND COMPENSATION OF THE GENERAL MANAGER IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD. THE COMPENSATION IS BASED ON PERFORMANCE AS WELL AS COMPARISON TO COMPENSATION LEVELS OF SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE SALARY AND COMPENSATION OF OTHER KEY EMPLOYEES IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD. THE COMPENSATION IS BASED ON PERFORMANCE AS WELL AS COMPARISON TO COMPENSATION LEVELS OF SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10GENERAL & ADMINISTRATIVE 98,875 0 0 PRO SHOP EXPENSES 66,872 0 0 FOOD & BEVERAGE EXPENSES 63,467 0 0 SUPPLIES 52,934 0 0 TELEPHONE 28,633 0 0 MEMBER EVENTS 27,093 0 0 BANK SERVICE FEES 18,409 0 0 AMORTIZATION EXPENSE 9,650 0 0 TENNIS EXPENSES 8,727 0 0 PAYROLL SERVICE FEES 7,797 0 0 POOL EXPENSES 7,186 0 0 MEMBERSHIP EXPENSES 4,900 0 0 LICENSES & PERMITS 3,959 0 0 MARINA EXPENSES 3,605 0 0 BAD DEBT 2,927 0 0 OUTSIDE SERVICES 2,411 0 0 OTHER STATE/LOCAL TAXES 330 0 0 TOTAL 407,775 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11DEPRECIATION BOOK TO TAX DIFF 19,817
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11FORM 990, PART XI, LINE 9
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