Birmingham Country Club

The information for Birmingham Country Club is as of the organization's most recent filing in September '21. This organization is located in Birmingham, MI. It has been in existence for 76 years, following its founding in 1945.

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 Birmingham 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 involved in 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, 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, with events generally for the enjoyment of the athletes rather than being considered spectator sports.

Every organization is also governed by a specific section of the Internal Revenue Code. This organization happens to fall under the category of Social and Recreational Clubs, identified by the C Section Code 7. The IRS describes these organizations as those that provide pleasure and recreation to their members.

Perhaps the most accurate way to understand the organization's goals is by looking at its mission. The mission of the Birmingham Country Club is to provide pleasure and recreation to all its members.

Program Areas

All expenses within this program area are incurred with the purpose of providing pleasure and recreation to all members.

Organization Staffing

Birmingham Country Club is run by Carol Friesen, who is the President. The organization has 205 employees, of whom 5 are paid more than $100k per year. Supporting the paid staff are 16 volunteers.

Board Governance

The Birmingham Country Club appears to be well-governed based on the information provided. The organization has a total of 12 voting members, all of whom are independent, indicating a fair and unbiased decision-making process. The absence of potential conflicts of interest further enhances the organization's governance, ensuring that decisions are made in the best interest of the non-profit and its mission. The fact that the organization has not delegated management to an outside firm suggests that the board maintains direct control and oversight of the organization's operations. This allows for better accountability and transparency within the organization. Additionally, the documentation of board and committee meetings indicates a commitment to record-keeping and transparency in decision-making processes. The presence of a conflict of interest policy, disclosure requirements, whistleblower policy, and document retention policy further demonstrates the organization's commitment to ethical governance practices. These policies ensure that any potential conflicts are addressed, disclosures are made, and whistleblowers are protected. The substantiation and review of leadership and officer salaries indicate that the organization is mindful of financial accountability, ensuring that compensation is reasonable and justified. While the organization does not provide copies of the 990 to the board prior to filing, this may be a minor oversight that can be easily addressed. Overall, the Birmingham Country Club exhibits strong governance practices, ensuring that it operates in a responsible and ethical manner.

Organization Growth

The Birmingham Country Club has experienced growth over the given time period. Program service revenue increased from $6.0M in 2014 to $8.7M in 2020, and other revenue increased from $-408,376 in 2014 to $2.1M in 2020. Additionally, total revenue increased from $5.6M in 2014 to $10.9M in 2020. Employee salaries also increased from $2.4M in 2014 to $4.3M in 2020. The total number of employees and volunteers also saw an increase, with the number of employees rising from 187 in 2014 to 205 in 2020, and the number of volunteers increasing from 12 in 2014 to 16 in 2020. However, it is important to note that total expenses also increased from $5.9M in 2014 to $6.9M in 2020, indicating potential challenges in managing the growth.