El Niguel Country Club

The information for El Niguel Country Club is as of the organization's most recent filing in May '22. This organization is located in Laguna Niguel, CA. It has been in existence for 45 years, following its founding in 1977.

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 El Niguel Country Club's NTEE code is N60. The "N" tells us that the organization is classified under 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, access to equipment and facilities, and may sponsor athletes to participate in amateur competitions. The El Niguel Country Club is a golf course, food and beverage, and social establishment for the enjoyment of its owners/equity and social members.

Program Areas

To provide an enjoyable experience for the members, the organization focuses on creating a program area within the general fund where they report all revenues, support, and functional expenses that are not specifically reported by another fund or program. This ensures transparency and accountability in managing the resources allocated to enhance the members' experience.

Organization Staffing

El Niguel Country Club is run by Ruthie Sheffield, who serves as the President of the organization. The club has a small labor force, with only 154 employees. Out of these employees, only 6 are paid more than $100k per year. Unlike some other organizations, El Niguel Country Club does not rely on volunteers for support.

Board Governance

El Niguel Country Club appears to be a well-governed non-profit organization based on the provided information. The organization has 9 voting members, all of whom are independent, indicating a diverse and unbiased decision-making process. The absence of potential conflicts of interest further enhances the integrity of the organization's governance. The fact that the organization has not delegated management to an outside firm suggests that it retains control over its operations and decision-making processes. This can contribute to a more transparent and accountable governance structure. The documentation of board and committee meetings is a positive sign, as it indicates a commitment to transparency and record-keeping. The presence of a conflict of interest policy and a requirement for the disclosure of conflicts further demonstrates the organization's commitment to ethical practices. The presence of a written whistleblower policy and a document retention policy signifies the organization's dedication to accountability and the protection of stakeholders' interests. Moreover, the organization's practice of substantiating and reviewing leadership and officer's salaries indicates a responsible approach to financial management and ensures that compensation is reasonable and justifiable. Lastly, the organization providing copies of the 990 to the board prior to filing shows a commitment to transparency and ensures that board members have access to relevant financial information. Overall, based on the information provided, El Niguel Country Club appears to have a well-governed structure with robust policies and practices in place to ensure transparency, accountability, and ethical decision-making.

Organization Growth

The El Niguel Country Club, a nonprofit organization, has experienced growth over the given time period. Program Service Revenue increased from $8.4M in 2014 to $9.9M in 2021. Investment Income also saw an increase, from $16.4K in 2014 to $16.9K in 2021. Although Other Revenue decreased from $1.1M in 2014 to $249.1K in 2021, the overall Total Revenue increased from $9.5M in 2014 to $10.1M in 2021. However, Employee Salaries decreased from $4.5M in 2014 to $3.3M in 2021, indicating potential cost-cutting measures. Total Expenses also decreased from $10.0M in 2014 to $9.0M in 2021, suggesting improved financial management. The number of Total Employees increased from 148 in 2014 to 154 in 2021, indicating organizational growth. Overall, considering the increase in revenue, decrease in expenses, and growth in employee count, it can be concluded that the El Niguel Country Club has grown over the given time period.