Civic Intelligence

Selma Country Club

EIN 63-0185430 • 501(c)7 • Selma, AL

Profile

To provide members with a place to play golf, swim and enjoy food and beverage.

103 Dallas Avenue WSelma, AL 36701

www.selmacc.com

Siviq Scores

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

Liabilities / Assets

3rd percentile

0.00x

Higher debt load relative to assets than 3% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

3rd percentile

0.00x

Higher debt load relative to revenue than 3% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Net Margin

95th percentile

43%

Higher net margin than 95% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Asset Growth

92nd percentile

21%

Faster asset growth than 92% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-55%

Faster revenue growth than 1% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,169,372

Up $888,356 (+21%) from 2023

Liabilities

Down

$1,439

Down $12,638 (-90%) from 2023

Net Assets

Up

$5,167,933

Up $900,994 (+21%) from 2023

Revenue

Down

$2,098,386

Down $2,596,554 (-55%) from 2023

Expenses

Down

$1,197,392

Down $664,426 (-36%) from 2023

Net Income

Down

$900,994

Down $1,932,128 (-68%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $832,099Liabilities 2010: $114,026Net Assets 2010: $718,0732010Assets 2011: $808,425Liabilities 2011: $104,223Net Assets 2011: $704,2022011Assets 2012: $966,722Liabilities 2012: $182,961Net Assets 2012: $783,7612012Assets 2013: $920,209Liabilities 2013: $96,024Net Assets 2013: $824,1852013Assets 2014: $984,076Liabilities 2014: $126,811Net Assets 2014: $857,2652014Assets 2015: $1,418,333Liabilities 2015: $505,126Net Assets 2015: $913,2072015Assets 2016: $1,125,620Liabilities 2016: $222,427Net Assets 2016: $903,1932016Assets 2017: $1,142,889Liabilities 2017: $197,580Net Assets 2017: $945,3092017Assets 2018: $1,187,999Liabilities 2018: $172,193Net Assets 2018: $1,015,8062018Assets 2019: $1,279,607Liabilities 2019: $159,064Net Assets 2019: $1,120,5432019Assets 2020: $1,423,110Liabilities 2020: $22,035Net Assets 2020: $1,401,0752020Assets 2021: $1,472,946Liabilities 2021: $23,590Net Assets 2021: $1,449,3562021Assets 2022: $1,468,837Liabilities 2022: $35,020Net Assets 2022: $1,433,8172022Assets 2023: $4,281,016Liabilities 2023: $14,077Net Assets 2023: $4,266,9392023Assets 2024: $5,169,372Liabilities 2024: $1,439Net Assets 2024: $5,167,9332024

Highlighted filing

2024

Assets$5,169,372
Liabilities$1,439
Net Assets$5,167,933

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $1,590,301Expenses 2010: $1,437,074Net Income 2010: $153,2272010Revenue 2011: $1,518,737Expenses 2011: $1,532,608Net Income 2011: -$13,8712011Revenue 2012: $1,542,502Expenses 2012: $1,462,945Net Income 2012: $79,5572012Revenue 2013: $1,555,418Expenses 2013: $1,451,578Net Income 2013: $103,8402013Revenue 2014: $1,502,421Expenses 2014: $1,469,341Net Income 2014: $33,0802014Revenue 2015: $1,485,133Expenses 2015: $1,429,191Net Income 2015: $55,9422015Revenue 2016: $1,433,740Expenses 2016: $1,443,754Net Income 2016: -$10,0142016Revenue 2017: $1,453,743Expenses 2017: $1,411,627Net Income 2017: $42,1162017Revenue 2018: $1,381,847Expenses 2018: $1,311,350Net Income 2018: $70,4972018Revenue 2019: $1,446,331Expenses 2019: $1,341,594Net Income 2019: $104,7372019Revenue 2020: $1,477,007Expenses 2020: $1,261,956Net Income 2020: $215,0512020Revenue 2021: $1,472,725Expenses 2021: $1,424,444Net Income 2021: $48,2812021Revenue 2022: $1,528,021Expenses 2022: $1,543,560Net Income 2022: -$15,5392022Revenue 2023: $4,694,940Expenses 2023: $1,861,818Net Income 2023: $2,833,1222023Revenue 2024: $2,098,386Expenses 2024: $1,197,392Net Income 2024: $900,9942024

Highlighted filing

2024

Revenue$2,098,386
Expenses$1,197,392
Net Income$900,994

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.17$0.00$5.17$2.10$1.20$0.90
2023Summary only. Only limited summary data is available for this year.$4.28$0.01$4.27$4.69$1.86$2.83
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.04$1.43$1.53$1.54$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.02$1.45$1.47$1.42$0.05
2020Summary only. Only limited summary data is available for this year.$1.42$0.02$1.40$1.48$1.26$0.22
2019Summary only. Only limited summary data is available for this year.$1.28$0.16$1.12$1.45$1.34$0.10
2018Summary only. Only limited summary data is available for this year.$1.19$0.17$1.02$1.38$1.31$0.07
2017Summary only. Only limited summary data is available for this year.$1.14$0.20$0.95$1.45$1.41$0.04
2016Summary only. Only limited summary data is available for this year.$1.13$0.22$0.90$1.43$1.44$0.01
2015Summary only. Only limited summary data is available for this year.$1.42$0.51$0.91$1.49$1.43$0.06
2014Summary only. Only limited summary data is available for this year.$0.98$0.13$0.86$1.50$1.47$0.03
2013Summary only. Only limited summary data is available for this year.$0.92$0.10$0.82$1.56$1.45$0.10
2012Summary only. Only limited summary data is available for this year.$0.97$0.18$0.78$1.54$1.46$0.08
2011Summary only. Only limited summary data is available for this year.$0.81$0.10$0.70$1.52$1.53$0.01
2010Summary only. Only limited summary data is available for this year.$0.83$0.11$0.72$1.59$1.44$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.2
Gross Receipts
$2,292,641
Mission and Program Overview

Mission

To provide members with a place to play golf, swim and enjoy food and beverage.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,266,939$5,167,933▲ $900,994
Land, Buildings, and Equipment, Net$1,537,691$4,205,478▲ $2,667,787
Savings and Temporary Cash Investments$2,424,560$631,002▼ $1,793,558
Cash and Non-Interest-Bearing Accounts$161,902$180,106▲ $18,204
Accounts Receivable$131,136$123,641▼ $7,495
Inventories for Sale or Use$25,075$29,145▲ $4,070
Prepaid Expenses and Deferred Charges$652--
Total Assets$4,281,016$5,169,372▲ $888,356
Liabilities
Accounts Payable and Accrued Expenses$14,077$1,439▼ $12,638
Total Liabilities$14,077$1,439▼ $12,638
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,266,939$5,167,933▲ $900,994
Total Liabilities and Net Assets / Fund Balance$4,281,016$5,169,372▲ $888,356

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,034,052-$3,034,052
Equipment$771,396$707,233$1,478,629
Leasehold Improvements$400,030$119,687$519,717
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matthew OaksPresident
David CothranVice-President
Andy StewartBoard Member
Brennan NedleyBoard Member
Burt OdomBoard Member
Caleb MorrisBoard Member
Jeffrey HowellBoard Member
Jeremy SmithBoard member
Kory TaylorBoard Member
Reid BusterBoard Member
Tad LightfootBoard Member
Van CarterBoard Member
Web MandersonBoard Member
Gus ColvinSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,401,978
Program Service Revenue
$0
Investment Income
$91,613
Other Revenue
$604,795
All Other Contributions
$556,670
Change in Net Assets
$900,994
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$601,952
Other Expenses$595,440
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$523,424-$523,424
All Other Expenses-$324,340-$324,340
Occupancy-$148,937-$148,937
Depreciation Depletion-$83,513-$83,513
Payroll Taxes-$49,101-$49,101
Other Employee Benefits-$29,427-$29,427
Other Expenses-$19,835-$19,835
Office Expenses-$8,801-$8,801
Insurance-$5,872-$5,872
Fees for Services Accounting-$4,142-$4,142
Total Functional Expenses$0$1,197,392$0$1,197,392
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
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

No review was or will be conducted.

Governing documents etc available to public Part VI line 19

Documents are made available to the public upon request.

Statement of Revenue Part VIII

The Selma Country Club clubhouse and golf course was severely damaged on January 12, 2023 by a tornado(FEMA-4684-DR Alabama 01/12/23). Insurance proceeds have been received and construction of a new clubhouse began in April of 2024 and repairs have been made to the golf course.

Filing and Contact Details

Filer

Filer Name
Selma Country Club
EIN
63-0185430
In Care Of
% Matthew R Oaks
Phone
3348748256
Address
103 Dallas Avenue W, Selma, AL 36701

Signing Officer

Name
Matthew R Oaks
Title
President
Phone
3348720178
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Formed
1923
Legal Domicile
Al
Voting Board Members
14
Independent Board Members
14
Employees
35

Preparer

Firm
Matthew R Oaks CPA PC
Address
PO Box 344, Selma, AL 36702-0344
Preparer
Matthew R Oaks
Phone
3348720178
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

See list of other expenses on overflow statement.

Raw XML Appendix390 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.

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IRS990/LandBldgEquipBasisNetGrp/EOYAmt04205478
IRS990/LandBldgEquipCostOrOtherBssAmt05032398
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0845308
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt0182474
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0182474
IRS990/MissionDesc0To provide members with a place to play golf, swim and enjoy food and beverage.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04266939
IRS990/NetAssetsOrFundBalancesEOYAmt05167933
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IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0268680
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0268680
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IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0148937
IRS990/OccupancyGrp/TotalAmt0148937
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08801
IRS990/OfficeExpensesGrp/TotalAmt08801
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt029427
IRS990/OtherEmployeeBenefitsGrp/TotalAmt029427
IRS990/OtherExpensesGrp/Desc0Fuel & Lubricants
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt019835
IRS990/OtherExpensesGrp/TotalAmt019835
IRS990/OtherRevenueMiscGrp/BusinessCd0713910
IRS990/OtherRevenueMiscGrp/BusinessCd1713910
IRS990/OtherRevenueMiscGrp/BusinessCd2713910
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/Desc1Golf
IRS990/OtherRevenueMiscGrp/Desc2Late Fees
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01824
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1142960
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt28857
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01824
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1142960
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt28857
IRS990/OtherRevenueTotalAmt0336115
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0523424
IRS990/OtherSalariesAndWagesGrp/TotalAmt0523424
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt049101
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0707233
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01478629
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03034052
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04205478
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Documents are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Selma Country Club clubhouse and golf course was severely damaged on January 12, 2023 by a tornado(FEMA-4684-DR Alabama 01/12/23). Insurance proceeds have been received and construction of a new clubhouse began in April of 2024 and repairs have been made to the golf course.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3See list of other expenses on overflow statement.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Statement of Revenue Part VIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
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IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt05169372
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01197392
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014077
IRS990/TotalLiabilitiesEOYAmt01439
IRS990/TotalLiabilitiesGrp/BOYAmt014077
IRS990/TotalLiabilitiesGrp/EOYAmt01439
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04266939
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05167933
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0696408
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02098386
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04281016
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05169372
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0www.selmacc.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MATTHEW R OAKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03348720178
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Selma Country Club
ReturnHeader/Filer/BusinessNameControlTxt0SELM
ReturnHeader/Filer/EIN0630185430
ReturnHeader/Filer/InCareOfNm0% Matthew R Oaks
ReturnHeader/Filer/PhoneNum03348748256
ReturnHeader/Filer/USAddress/AddressLine1Txt0103 Dallas Avenue W
ReturnHeader/Filer/USAddress/CityNm0Selma
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd036701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0631149949
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Matthew R Oaks CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 344
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Selma
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0367020344
ReturnHeader/PreparerPersonGrp/PhoneNum03348720178
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW R OAKS
ReturnHeader/ReturnTs02025-11-12T10:15:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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