Civic Intelligence

The Beech Mountain Club

990 • Fiscal year 2014 • EIN 56-6151827

Nov 01, 2013 to Oct 31, 2014 • Filed on Mar 15, 2015

103 Lakeledge Road28604

(828) 387-4208

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

7th percentile

0.06x

Higher debt load relative to assets than 7% of similar nonprofits.

2014 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

7th percentile

0.11x

Higher debt load relative to revenue than 7% of similar nonprofits.

2014 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2014

Net Margin

38th percentile

-1.7%

Higher net margin than 38% of similar nonprofits.

2014 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

77th percentile

$177,108

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2014 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2014

Asset Growth

48th percentile

-0.6%

Faster asset growth than 48% of similar nonprofits.

2014 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

52nd percentile

2.2%

Faster revenue growth than 52% of similar nonprofits.

2014 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Down

$6,595,363

Down $41,434 (-0.6%) from 2013

Net Assets

Down

$6,218,639

Down $56,593 (-0.9%) from 2013

Liabilities

Up

$376,724

Up $15,159 (+4.2%) from 2013

Revenue

Up

$3,385,886

Up $72,941 (+2.2%) from 2013

Expenses

Up

$3,442,479

Up $133,852 (+4.0%) from 2013

Net Income

Down

-$56,593

Down $60,911 (-1411%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $6,506,266Liabilities 2011: $159,821Net Assets 2011: $6,346,4452011Assets 2012: $6,481,666Liabilities 2012: $210,752Net Assets 2012: $6,270,9142012Assets 2013: $6,636,797Liabilities 2013: $361,565Net Assets 2013: $6,275,2322013Assets 2014: $6,595,363Liabilities 2014: $376,724Net Assets 2014: $6,218,6392014Assets 2015: $6,580,808Liabilities 2015: $408,873Net Assets 2015: $6,171,9352015Assets 2016: $6,551,965Liabilities 2016: $342,715Net Assets 2016: $6,209,2502016Assets 2017: $6,305,324Liabilities 2017: $246,460Net Assets 2017: $6,058,8642017Assets 2018: $6,015,704Liabilities 2018: $178,100Net Assets 2018: $5,837,6042018Assets 2019: $6,004,141Liabilities 2019: $189,609Net Assets 2019: $5,814,5322019Assets 2020: $6,470,872Liabilities 2020: $658,098Net Assets 2020: $5,812,7742020Assets 2021: $6,055,245Liabilities 2021: $250,759Net Assets 2021: $5,804,4862021Assets 2022: $6,730,197Liabilities 2022: $512,163Net Assets 2022: $6,218,0342022Assets 2023: $9,055,197Liabilities 2023: $3,235,027Net Assets 2023: $5,820,1702023Assets 2024: $11,183,505Liabilities 2024: $5,070,560Net Assets 2024: $6,112,9452024

Highlighted filing

2014

Assets$6,595,363
Liabilities$376,724
Net Assets$6,218,639

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,323,876Expenses 2011: $3,124,958Net Income 2011: $198,9182011Revenue 2012: $3,147,919Expenses 2012: $3,223,450Net Income 2012: -$75,5312012Revenue 2013: $3,312,945Expenses 2013: $3,308,627Net Income 2013: $4,3182013Revenue 2014: $3,385,886Expenses 2014: $3,442,479Net Income 2014: -$56,5932014Revenue 2015: $3,438,938Expenses 2015: $3,485,642Net Income 2015: -$46,7042015Revenue 2016: $3,615,213Expenses 2016: $3,577,898Net Income 2016: $37,3152016Revenue 2017: $3,493,035Expenses 2017: $3,642,707Net Income 2017: -$149,6722017Revenue 2018: $3,539,826Expenses 2018: $3,761,086Net Income 2018: -$221,2602018Revenue 2019: $3,875,024Expenses 2019: $3,898,096Net Income 2019: -$23,0722019Revenue 2020: $3,678,427Expenses 2020: $3,680,185Net Income 2020: -$1,7582020Revenue 2021: $4,326,495Expenses 2021: $4,334,783Net Income 2021: -$8,2882021Revenue 2022: $5,333,519Expenses 2022: $4,919,971Net Income 2022: $413,5482022Revenue 2023: $623,477Expenses 2023: $733,545Net Income 2023: -$110,0682023Revenue 2024: $6,403,365Expenses 2024: $6,110,589Net Income 2024: $292,7762024

Highlighted filing

2014

Revenue$3,385,886
Expenses$3,442,479
Net Income-$56,593
Jump To
Filing Snapshot
Filing Period
Nov 1, 2013 to Oct 31, 2014
Signed
Mar 15, 2015
Return Version
2013v4.0
Gross Receipts
$3,567,689
Mission and Program Overview

Mission

Social and recreational activities for members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,943,830$6,238,810▲ $294,980
Rtn Earn Endowment Incm Other Fnds$5,875,232$5,818,639▼ $56,593
Pd in Cap Srpls Land Bldg Eqp Fund$400,000$400,000→ $0
Cash and Non-Interest-Bearing Accounts$513,448$156,309▼ $357,139
Accounts Receivable$76,598$106,364▲ $29,766
Inventories for Sale or Use$36,982$50,600▲ $13,618
Prepaid Expenses and Deferred Charges$54,062$43,280▼ $10,782
Total Assets$6,636,797$6,595,363▼ $41,434
Other Assets Total$11,877--
Liabilities
Accounts Payable and Accrued Expenses$330,998$376,724▲ $45,726
Mortgage Notes Payable Secured by Investment Property$30,567--
Total Liabilities$361,565$376,724▲ $15,159
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,275,232$6,218,639▼ $56,593
Total Liabilities and Net Assets / Fund Balance$6,636,797$6,595,363▼ $41,434

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,016,771$2,627,216$5,643,987
Buildings$2,229,432$1,697,243$3,926,675
Equipment$281,390$914,014$1,195,404
Land$711,217-$711,217
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brian BarnesChief Operating OfficerFT$177,108$177,108
Matt LavigneChief Financial OfficerFT$122,085$122,085

Board Members and Trustees

NameTitle
Craig HunterPresident
Carole GattoVice President
Connie BowenDirector
Craig ReitanDirector
John VogtDirector
Mikey OnealDirector
Barbara HessMember at Large
Barbara BermanSecretary
Ron HaynesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,442,393
Program Service Revenue
$616,895
Investment Income
$37,192
Other Revenue
$289,406
Change in Net Assets
$-56,593

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,385,886
Total Revenue per Audited Statements
$3,385,886
Total Revenue per Form 990
$3,385,886
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,830,245
Salaries, Compensation, and Employee Benefits$1,612,234
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,050,882
Depreciation Depletion---$491,977
Fees for Services Other---$301,158
Current Officers, Directors, Trustees, and Key Employees---$299,193
All Other Expenses---$272,434
Payroll Taxes---$262,159
Other Expenses$110,209--$110,209
Insurance---$76,775
Office Expenses---$41,619
Fees for Services Legal---$22,545
Travel---$7,610
Fees for Services Accounting---$7,300
Interest---$1,332
Total Functional Expenses$0$0$0$3,442,479

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,442,479
Total Expenses per Audited Statements$3,442,479
Total Expenses per Form 990$3,442,479
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The Organization has members that vote.

Member election for additional members Part VI line 7A

The Organization's members vote on the Board of Directors

Governing body decisions Part VI line 7B

The Organization's members vote on changes to the bylaws.

Form 990 governing body review Part VI line 11

The Board of Directors reveive a copy of the 990 to review and approve.

Governing documents etc available to public Part VI line 19

The Oraganization makes the governing documents and financial statements available upon request.

Filing and Contact Details

Filer

EIN
56-6151827

Signing Officer

Name
Brian Barnes
Title
Chief Operating
Phone
8283874208
Signed
2015-03-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Brian Barnes
Formed
1983
Legal Domicile
Nc
Voting Board Members
9
Independent Board Members
9
Employees
96

Preparer

Preparer
Misty Watson
Phone
8282631100
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IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/BusinessCd3713990
IRS990/ProgramServiceRevenueGrp/Desc0GOLF
IRS990/ProgramServiceRevenueGrp/Desc1TENNIS & OTHER PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc2NEW MEMBER FEES
IRS990/ProgramServiceRevenueGrp/Desc3OTHER REVENUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0344814
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt191689
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt255973
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31656
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0434865
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1114177
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt255973
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt311880
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt090051
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt122488
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt210224
IRS990/ProgSrvcAccomActy2Grp/Desc0GOLF: PROVIDING A WELL MAINTAINED 18 HOLE GOLF FACILITY AND PRACTICE FACILITIES FOR THE RECREATIONAL AND SOCIAL ENJOYMENT OF CLUB MEMBERS AND THEIR GUESTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01072710
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0434865
IRS990/ProgSrvcAccomActy3Grp/Desc0FOOD SERVICES: PROVIDING A VARIETY OF FOOD AND BEVERAGE SERVICE OUTLETS FROM FINE DINING TO SNACK BARS WITH A VARIETY OF MENUS AND ITEMS INTENDED TO SATISFY THE SOCIAL NEEDS AND DESIRES OF CLUB MEMBERS AND THEIR GUESTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0688048
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0471209
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02358880
IRS990/PYInvestmentIncomeAmt085095
IRS990/PYOtherExpensesAmt01685678
IRS990/PYOtherRevenueAmt0251162
IRS990/PYProgramServiceRevenueAmt0617808
IRS990/PYRevenuesLessExpensesAmt04318
IRS990/PYSalariesCompEmpBnftPaidAmt01622949
IRS990/PYTotalExpensesAmt03308627
IRS990/PYTotalRevenueAmt03312945
IRS990/ReconcilationRevenueExpnssAmt0-56593
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0114177
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt05875232
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt05818639
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02229432
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01697243
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03926675
IRS990ScheduleD/EquipmentGrp/BookValueAmt0281390
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0914014
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01195404
IRS990ScheduleD/ExpensesSubtotalAmt03442479
IRS990ScheduleD/LandGrp/BookValueAmt0711217
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0711217
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03016771
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02627216
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05643987
IRS990ScheduleD/RevenueSubtotalAmt03385886
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06238810
IRS990ScheduleD/TotalExpensesPerForm990Amt03442479
IRS990ScheduleD/TotalRevenuePerForm990Amt03385886
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03385886
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03442479
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0177108
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRIAN BARNES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF OPERATING OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0177108
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization has members that vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization's members vote on the Board of Directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization's members vote on changes to the bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Directors reveive a copy of the 990 to review and approve.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Oraganization makes the governing documents and financial statements available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NC
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06636797
IRS990/TotalAssetsEOYAmt06595363
IRS990/TotalAssetsGrp/BOYAmt06636797
IRS990/TotalAssetsGrp/EOYAmt06595363
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt02442393
IRS990/TotalEmployeeCnt096
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt03442479
IRS990/TotalGrossUBIAmt0163533
IRS990/TotalLiabilitiesBOYAmt0361565
IRS990/TotalLiabilitiesEOYAmt0376724
IRS990/TotalLiabilitiesGrp/BOYAmt0361565
IRS990/TotalLiabilitiesGrp/EOYAmt0376724
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06275232
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06218639
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02151375
IRS990/TotalProgramServiceRevenueAmt0616895
IRS990/TotalReportableCompFromOrgAmt0299193
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0779960
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03385886
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0163533
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06636797
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06595363
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt07610
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.BEECHMTNCLUB.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN BARNES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF OPERATING
ReturnHeader/BusinessOfficerGrp/PhoneNum08283874208
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10THE BEECH MOUNTAIN CLUB
ReturnHeader/Filer/BusinessNameControlTxt0BEEC
ReturnHeader/Filer/EIN0566151827
ReturnHeader/Filer/USAddress/AddressLine10103 LAKELEDGE ROAD
ReturnHeader/Filer/USAddress/City0BEECH MOUNTAIN
ReturnHeader/Filer/USAddress/State0NC
ReturnHeader/Filer/USAddress/ZIPCode028604

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$5.07$6.11$6.40$6.11$0.29
2023Summary only. Only limited summary data is available for this year.$9.06$3.24$5.82$0.62$0.73$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.73$0.51$6.22$5.33$4.92$0.41
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.06$0.25$5.80$4.33$4.33$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.47$0.66$5.81$3.68$3.68$0.00
2019Summary only. Only limited summary data is available for this year.$6.00$0.19$5.81$3.88$3.90$0.02
2018Summary only. Only limited summary data is available for this year.$6.02$0.18$5.84$3.54$3.76$0.22
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.31$0.25$6.06$3.49$3.64$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.55$0.34$6.21$3.62$3.58$0.04
2015Detailed filing. Detailed filing data is available for this year.$6.58$0.41$6.17$3.44$3.49$0.05
2014Detailed filing. Detailed filing data is available for this year.$6.60$0.38$6.22$3.39$3.44$0.06
2013Summary only. Only limited summary data is available for this year.$6.64$0.36$6.28$3.31$3.31$0.00
2012Summary only. Only limited summary data is available for this year.$6.48$0.21$6.27$3.15$3.22$0.08
2011Summary only. Only limited summary data is available for this year.$6.51$0.16$6.35$3.32$3.12$0.20
Peer Organizations

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