Civic Intelligence

San Joaquin Country Club

EIN 94-1491316 • 501(c)7 • Fresno, CA

Profile

Non-discriminating, nonprofit private corporation established as a social and recreation club, primarily for the purpose of golf.

3484 West Bluff AvenueFresno, CA 93711

www.sjcc.cc

Siviq Scores

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

Liabilities / Assets

7th percentile

0.07x

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

501(c)7 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

12th percentile

0.18x

Higher debt load relative to revenue than 12% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2025

Net Margin

37th percentile

2.7%

Higher net margin than 37% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

38th percentile

$200,928

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)7 • $10M-$25M nonprofits • Source year 2025

Asset Growth

17th percentile

-2.1%

Faster asset growth than 17% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

29th percentile

1.8%

Faster revenue growth than 29% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets7th percentile

Assets

Down

$13,204,657

Down $290,136 (-2.1%) from 2024

Liabilities

Down

$858,951

Down $457,421 (-35%) from 2024

Net Assets

Up

$12,345,706

Up $167,285 (+1.4%) from 2024

Operations
Liabilities / Revenue12th percentileNet Margin37th percentile

Revenue

Up

$4,893,396

Up $84,286 (+1.8%) from 2024

Expenses

Up

$4,761,544

Up $176,892 (+3.9%) from 2024

Net Income

Down

$131,852

Down $92,606 (-41%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

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

$15M$10M$5.0M$0Assets 2011: $5,449,657Liabilities 2011: $2,496,184Net Assets 2011: $2,953,4732011Assets 2012: $5,207,727Liabilities 2012: $2,294,463Net Assets 2012: $2,913,2642012Assets 2013: $5,094,275Liabilities 2013: $2,048,512Net Assets 2013: $3,045,7632013Assets 2014: $5,246,801Liabilities 2014: $1,955,487Net Assets 2014: $3,291,3142014Assets 2015: $5,099,791Liabilities 2015: $1,785,550Net Assets 2015: $3,314,2412015Assets 2016: $5,034,103Liabilities 2016: $1,647,787Net Assets 2016: $3,386,3162016Assets 2017: $4,749,083Liabilities 2017: $1,535,588Net Assets 2017: $3,213,4952017Assets 2018: $4,745,417Liabilities 2018: $1,347,986Net Assets 2018: $3,397,4312018Assets 2019: $4,821,396Liabilities 2019: $1,185,323Net Assets 2019: $3,636,0732019Assets 2020: $6,243,409Liabilities 2020: $1,025,780Net Assets 2020: $5,217,6292020Assets 2021: $7,810,844Liabilities 2021: $1,172,447Net Assets 2021: $6,638,3972021Assets 2022: $13,372,915Liabilities 2022: $1,144,105Net Assets 2022: $12,228,8102022Assets 2023: $13,178,670Liabilities 2023: $1,224,707Net Assets 2023: $11,953,9632023Assets 2024: $13,494,793Liabilities 2024: $1,316,372Net Assets 2024: $12,178,4212024Assets 2025: $13,204,657Liabilities 2025: $858,951Net Assets 2025: $12,345,7062025

Highlighted filing

2025

Assets$13,204,657
Liabilities$858,951
Net Assets$12,345,706
Open 2025 Filing

Operations Trend

Revenue Growth29th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $2,589,609Expenses 2011: $2,551,495Net Income 2011: $38,1142011Revenue 2012: $2,809,708Expenses 2012: $2,849,917Net Income 2012: -$40,2092012Revenue 2013: $2,868,925Expenses 2013: $2,808,326Net Income 2013: $60,5992013Revenue 2014: $2,990,196Expenses 2014: $2,744,645Net Income 2014: $245,5512014Revenue 2015: $3,013,809Expenses 2015: $2,990,882Net Income 2015: $22,9272015Revenue 2016: $3,061,282Expenses 2016: $2,989,207Net Income 2016: $72,0752016Revenue 2017: $3,095,962Expenses 2017: $3,268,783Net Income 2017: -$172,8212017Revenue 2018: $3,634,354Expenses 2018: $3,450,418Net Income 2018: $183,9362018Revenue 2019: $3,822,858Expenses 2019: $3,584,216Net Income 2019: $238,6422019Revenue 2020: $5,024,526Expenses 2020: $3,442,970Net Income 2020: $1,581,5562020Revenue 2021: $5,214,461Expenses 2021: $3,793,693Net Income 2021: $1,420,7682021Revenue 2022: $10,051,758Expenses 2022: $4,461,345Net Income 2022: $5,590,4132022Revenue 2023: $4,198,654Expenses 2023: $4,473,501Net Income 2023: -$274,8472023Revenue 2024: $4,809,110Expenses 2024: $4,584,652Net Income 2024: $224,4582024Revenue 2025: $4,893,396Expenses 2025: $4,761,544Net Income 2025: $131,8522025

Highlighted filing

2025

Revenue$4,893,396
Expenses$4,761,544
Net Income$131,852
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,204,657
Liabilities
$858,951
Net assets
$12,345,706
Revenue
$4,893,396
Expenses
$4,761,544
Net income
$131,852
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$13.2$0.86$12.3$4.89$4.76$0.13
2024Detailed filing. Detailed filing data is available for this year.$13.5$1.32$12.2$4.81$4.58$0.22
2023Detailed filing. Detailed filing data is available for this year.$13.2$1.22$12.0$4.20$4.47$0.27
2022Detailed filing. Detailed filing data is available for this year.$13.4$1.14$12.2$10.1$4.46$5.59
2021Detailed filing. Detailed filing data is available for this year.$7.81$1.17$6.64$5.21$3.79$1.42
2020Detailed filing. Detailed filing data is available for this year.$6.24$1.03$5.22$5.02$3.44$1.58
2019Detailed filing. Detailed filing data is available for this year.$4.82$1.19$3.64$3.82$3.58$0.24
2018Detailed filing. Detailed filing data is available for this year.$4.75$1.35$3.40$3.63$3.45$0.18
2017Detailed filing. Detailed filing data is available for this year.$4.75$1.54$3.21$3.10$3.27$0.17
2016Detailed filing. Detailed filing data is available for this year.$5.03$1.65$3.39$3.06$2.99$0.07
2015Summary only. Only limited summary data is available for this year.$5.10$1.79$3.31$3.01$2.99$0.02
2014Summary only. Only limited summary data is available for this year.$5.25$1.96$3.29$2.99$2.74$0.25
2013Summary only. Only limited summary data is available for this year.$5.09$2.05$3.05$2.87$2.81$0.06
2012Summary only. Only limited summary data is available for this year.$5.21$2.29$2.91$2.81$2.85$0.04
2011Summary only. Only limited summary data is available for this year.$5.45$2.50$2.95$2.59$2.55$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Jan 16, 2026
Return Version
2024v5.0
Gross Receipts
$6,082,143
Mission and Program Overview

Mission

Non-discriminating, nonprofit private corporation established as a social and recreation club, primarily for the purpose of golf.

Social and recreational club - primarily golf

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$12,178,421$12,345,706▲ $167,285
Land, Buildings, and Equipment, Net$7,988,105$9,385,735▲ $1,397,630
Cash and Non-Interest-Bearing Accounts$4,521,900$3,161,244▼ $1,360,656
Accounts Receivable$685,668$380,822▼ $304,846
Inventories for Sale or Use$265,202$270,386▲ $5,184
Prepaid Expenses and Deferred Charges$33,918$6,470▼ $27,448
Total Assets$13,494,793$13,204,657▼ $290,136
Liabilities
Other Liabilities$815,117$416,527▼ $398,590
Accounts Payable and Accrued Expenses$446,606$412,414▼ $34,192
Mortgage Notes Payable Secured by Investment Property$54,649$30,010▼ $24,639
Total Liabilities$1,316,372$858,951▼ $457,421
Net Assets / Fund Balance
Total Net Assets Fund Balance$12,178,421$12,345,706▲ $167,285
Total Liabilities and Net Assets / Fund Balance$13,494,793$13,204,657▼ $290,136

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,391,052$4,048,579$6,439,631
Other Land Buildings$5,398,446$183,423$5,581,869
Buildings$532,897$4,212,557$4,745,454
Equipment$730,875$2,569,695$3,300,570
Land$332,465-$332,465
Compensation and Service Providers
Top Officer Pay38th percentile

Employees

NameTitleBaseOtherTotal
Joe SpellmanGeneral Mana$186,137$14,791$200,928
Joe SpellmanGeneral Manager$186,137$14,791$200,928
Dario OlivaresDept Mgr - C$118,565$12,977$131,542

Board Members and Trustees

NameTitle
Adam StirrupPresident
Allen GrubbDirector
Bryan AmbrosiniDirector
Earlene FontanaDirector
Jason DeesDirector
Michael CourtrightDirector
Paul RatchfordDirector
Thomas TeixeiraDirector
Adam HoltSecretary
Brian EkmanianTreasurer
Allen BennettVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Mark Wilson Construction INCConstruction5799 E CLINTON AVE, Fresno, CA 93727$2,500,719
Paul Halajian Architects INCArchitectural S389 CLOVIS AVE, Clovis, CA 93612$291,921
Core Business InteriorsInterior Design7761 N INGRAM AVE STE 109, Fresno, CA 93711$107,632
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,004,927
Investment Income
$168
Other Revenue
$-111,699
Change in Net Assets
$131,852
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,761,544
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$481,848
Other Expenses---$388,689
Interest---$4,335
Total Functional Expenses$0$0$0$4,761,544
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
Right-of-use Lease Liabilities$416,527
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
No
Other officer compensation reviewed
No
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 7A

“The board of directors are by secret ballot.”

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

“An attendant records the minutes of each meeting. The minutes are available for all members to review.”

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

“The board of directors reviews the form 990, then approves it by a formal vote of acceptance.”

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

“The club requires covered persons (board and committee members) to complete a conflict of interest disclosure form annually.”

Form 990, Page 6, Part VI, Line 18

“Forms 1023, 990, and 990-t are available upon request at the club's office.”

Form 990, Page 6, Part VI, Line 19

“The governing documents, financial statements and tax returns are available for review by the public in the club's office.”

Filing and Contact Details

Filer

Filer Name
San Joaquin Country Club
EIN
94-1491316
Phone
5594393483
Address
3484 WEST BLUFF AVENUE, FRESNO, CA 93711

Signing Officer

Name
Michael Courtright
Title
Director
Phone
5594393483
Signed
2026-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adam Stirrup
Formed
1959
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
89
Volunteers
60

Preparer

Firm
W CPA Group Llp
Address
918 NORTH TEMPERANCE AVE, CLOVIS, CA 93611
Preparer
Nicolas Giosa CPA
Phone
5592565600
Supplemental Narrative

Additional Explanations

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

“Social and recreational club - primarily golf”

Raw XML AppendixShowing 400 of 403 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/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04048579
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0416527
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RIGHT-OF-USE LEASE LIABILITIES
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IRS990ScheduleD/TotalLiabilityAmt0416527
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOE SPELLMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL MANAGER
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE GENERAL MANAGER'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE BOARD CONSIDERS COMPARABILITY DATA FROM SIMILAR ORGANIZATIONS AND DOCUMENTS ITS DECISION IN THE MEETING MINUTES.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PAGE 1, PART I, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SOCIAL AND RECREATIONAL CLUB - PRIMARILY GOLF
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ARE BY SECRET BALLOT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN ATTENDANT RECORDS THE MINUTES OF EACH MEETING. THE MINUTES ARE AVAILABLE FOR ALL MEMBERS TO REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS THE FORM 990, THEN APPROVES IT BY A FORMAL VOTE OF ACCEPTANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CLUB REQUIRES COVERED PERSONS (BOARD AND COMMITTEE MEMBERS) TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORMS 1023, 990, AND 990-T ARE AVAILABLE UPON REQUEST AT THE CLUB'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE FOR REVIEW BY THE PUBLIC IN THE CLUB'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/WebsiteAddressTxt0WWW.SJCC.CC
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL COURTRIGHT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05594393483
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAN JOAQUIN COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0SANJ
ReturnHeader/Filer/EIN0941491316
ReturnHeader/Filer/PhoneNum05594393483
ReturnHeader/Filer/USAddress/AddressLine1Txt03484 WEST BLUFF AVENUE
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770256914
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0W CPA GROUP LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0918 NORTH TEMPERANCE AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLOVIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093611
ReturnHeader/PreparerPersonGrp/PhoneNum05592565600
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICOLAS GIOSA CPA
ReturnHeader/ReturnTs02026-01-16T11:11:19-05:00
ReturnHeader/ReturnTypeCd0990

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