Wanakah Country Club

The information for Wanakah Country Club is as of the organization's most recent filing in December '21. This organization is located in Hamburg, NY. It has been in existence for 78 years, following its founding in 1943.

Organization Classification

The IRS classifies organizations according to the National Taxonomy of Exempt Entities (NTEE) system. The NTEE system helps the IRS assign a 3-character code to each organization to describe the organization's activities.

The Wanakah Country Club's NTEE code is N60. The "N" tells us that the organization is classified along with Recreation & Sports. The "60" tells us that the organization is focused on Amateur Sports. The NTEE describes Amateur Sports organizations as those that provide opportunities for people of all ages to learn, become competitive in, and enjoy organized recreational activities, sports, or games of their choice. These programs may be offered by local clubs devoted to a particular activity or sport and provide coaching assistance, instruction, access to equipment and facilities, and uniforms if necessary. They may also sponsor athletes to participate in amateur competitions at the local or regional level and provide officials for games. These events are generally for the enjoyment of the athletes and are not at a high enough competitive level to be considered spectator sports.

Every organization is also governed by a specific section of the Internal Revenue Code. The most common type is a 501(c)(3) organization. However, there are actually 29 different types of organizations that are identified by the Internal Revenue Code. This organization happens to be a 501(c)(7) organization. The IRS describes these organizations as social and recreational clubs.

Perhaps the most accurate way to get a sense of what the organization hopes to achieve is by looking at its mission. The mission of the Wanakah Country Club is to provide athletic and social activities to the members of the club.

Program Areas

Within the auxiliary services program area, the organization aims to provide athletic and social activities for club members, such as golf, tennis, and swimming. Additionally, expenses are incurred to maintain facilities for the use of club members and their guests.

Organization Staffing

Wanakah Country Club is led by Charles A Castiglia, who serves as the President of the organization. The club has a small labor force with only 170 employees, none of whom are paid over $100k per year. Additionally, the organization does not rely on volunteers for support.

Board Governance

The Wanakah Country Club appears to be well-governed based on the information provided. The organization has 12 voting members, all of whom are independent, indicating a diverse and unbiased decision-making process. The absence of potential conflicts of interest further strengthens the organization's governance structure, ensuring that decisions are made in the best interest of the non-profit's mission and beneficiaries. The fact that the organization has not delegated management to an outside firm suggests that the board is actively involved in overseeing the operations and strategic direction of the organization. The documentation of board and committee meetings indicates a commitment to transparency and accountability, allowing for proper record-keeping and the ability to review past discussions and decisions. The presence of a conflict of interest policy, along with the requirement for disclosure of conflicts, demonstrates the organization's commitment to ethical practices and avoiding any potential conflicts that may compromise the non-profit's integrity. The existence of a written whistleblower policy and document retention policy further enhances the governance practices, promoting a culture of accountability, transparency, and compliance. Although the organization does not substantiate and review leadership salaries, the fact that officer's salaries are substantiated and reviewed suggests that there is a level of scrutiny and oversight in place. However, it is worth noting that the organization does not provide copies of the 990 to the board prior to filing, which could limit the board's ability to review and provide input on the organization's financial disclosures. Overall, the Wanakah Country Club appears to have strong governance practices in place, with a focus on transparency, accountability, and ethical conduct. The organization's commitment to documenting meetings, implementing conflict of interest and whistleblower policies, and having a document retention policy reflects a responsible and well-governed non-profit organization.

Organization Growth

The Wanakah Country Club has experienced growth over the given time period. Program service revenue increased from $2.3 million in 2015 to $3.5 million in 2021. Investment income also increased from $4.3 thousand in 2015 to $8.4 thousand in 2021. Other revenue showed growth as well, rising from $1.0 million in 2015 to $1.9 million in 2021. Total revenue increased from $3.4 million in 2015 to $5.4 million in 2021. However, employee salaries decreased slightly from $1.9 million in 2015 to $1.8 million in 2021. Despite this, the total number of employees increased from 153 in 2015 to 170 in 2021. The total number of volunteers decreased from 12 in 2015 to 0 in 2021, but this line item is not meaningful over the given time period. Overall, the Wanakah Country Club has shown growth in various aspects of its operations.