Dubuque Golf And Country Club

The information for Dubuque Golf And Country Club is as of the organization's most recent filing in September '22. This organization is located in Dubuque, IA. It has been in existence for 47 years, following its founding in 1975.

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 Dubuque Golf And 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 or make arrangements for athletes to participate in amateur competitions, usually 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. This organization happens to fall under the category of Social and Recreational Clubs, which is designated as section code 7. The IRS describes these organizations as those that offer social and recreational facilities to members.

Perhaps the most accurate way to understand what the organization aims to achieve is by looking at its mission. The mission of the Dubuque Golf And Country Club is to offer social and athletic facilities to its members.

Program Areas

The organization's general fund encompasses various revenue streams, support services, and functional expenses that are not specifically attributed to another fund or program. In this context, the organization offered a range of social and athletic facilities, such as a golf course, tennis courts, swimming pools, and dining/bar facilities, to its members. By the end of the fiscal year, the club had a total of 663 memberships.

Organization Staffing

Dubuque Golf And Country Club has 148 employees, with only one employee being paid over $100k according to the organization's most recent 990 tax filing. Additionally, the club is supported by 27 volunteers.

Board Governance

The Dubuque Golf And Country Club appears to be well-governed based on the provided information. With 14 voting members, all of whom are independent, the organization demonstrates a commitment to ensuring a diverse and unbiased decision-making process. The absence of potential conflicts of interest further enhances the organization's governance practices. The fact that the organization has not delegated management to an outside firm indicates that the board is actively involved in overseeing the operations of the club. The documentation of board and committee meetings suggests a commitment to transparency and accountability. This is further reinforced by the existence of a conflict of interest policy, which requires disclosure of conflicts and promotes ethical decision-making. The presence of a written whistleblower policy and document retention policy demonstrates the organization's commitment to ethical conduct and responsible stewardship of resources. Additionally, the substantiation and review of leadership and officer's salaries indicate a dedication to ensuring fair compensation practices. Furthermore, the organization's practice of providing copies of the 990 to the board prior to filing emphasizes transparency and allows for thorough oversight of financial activities. Overall, the Dubuque Golf And Country Club exhibits strong governance practices with a focus on transparency, accountability, and ethical conduct.

Organization Growth

The Dubuque Golf and Country Club has experienced growth over the given time period. Contributions and grants received increased from $2.3 million in 2014 to $3.2 million in 2021. Program service revenue also increased from $167.2 thousand in 2014 to $319.6 thousand in 2021. Investment income saw a slight increase from $1 in 2014 to $1.3 thousand in 2021. Other revenue increased from $868.7 thousand in 2014 to $1.2 million in 2021. Total revenue grew from $3.3 million in 2014 to $4.7 million in 2021. However, employee salaries decreased from $1.7 million in 2014 to $1.6 million in 2021. Despite this, total expenses increased from $3.2 million in 2014 to $4.4 million in 2021. The organization also saw a slight increase in total employees, from 146 in 2014 to 148 in 2021. However, the number of volunteers decreased from 50 in 2014 to 27 in 2021. Overall, the Dubuque Golf and Country Club has shown growth in various areas, including revenue and total employees, despite a decrease in volunteer numbers.