B&C Golf Club Inc

B&C Golf Club Inc. consistently reports no officer compensation but carries significant liabilities exceeding assets.

EIN: 134039841 · East Hampton, NY · NTEE: N50 · Updated: 2026-03-28

$6.0MRevenue

$3.9MAssets

70/100Mission Score (Good)

N50

About B&C Golf Club Inc

B&C Golf Club Inc (EIN: 134039841) is a nonprofit organization based in East Hampton, NY, classified under NTEE code N50. The organization reported total revenue of $6.0M and total assets of $3.9M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of B&C Golf Club Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

B&C Golf Club Inc. consistently reports no officer compensation, which is a positive indicator for transparency and efficient use of funds, especially for an organization with annual revenues consistently above $3.5 million. However, the organization's liabilities have consistently exceeded its assets, with liabilities reaching $10,221,580 in 2023 against assets of $3,940,186. This significant disparity suggests a reliance on debt or other long-term obligations, which could pose financial risks if not managed effectively. While the organization generally operates with revenues covering expenses, as seen in 2023 where revenue was $4,326,742 against expenses of $4,210,304, there have been periods of deficit spending, such as in 2022 where expenses exceeded revenue by over $700,000.

The NTEE code N50, which typically refers to recreational, leisure, and sports clubs, suggests that the organization's primary activities are likely related to golf club operations. Without a detailed breakdown of expenses, it's challenging to precisely assess spending efficiency in terms of program delivery versus administrative or fundraising costs. However, the consistent reporting of zero officer compensation is a strong point regarding executive financial transparency.

Overall, B&C Golf Club Inc. demonstrates consistent revenue generation and a commitment to not compensating officers, which is commendable. The primary area of concern is the substantial and growing liabilities relative to assets, which warrants closer examination to understand the nature of these obligations and their potential impact on the organization's long-term financial stability.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates B&C Golf Club Inc with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 85%
fundraising: 5%

According to IRS 990 filings, B&C Golf Club Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

B&C Golf Club Inc. consistently reports 0% officer compensation across all available filings, indicating that no salaries or benefits are paid to its officers, which is highly unusual for an organization with annual revenues exceeding $3.5 million.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of B&C Golf Club Inc's IRS 990 filings:

Consistent and significant liabilities far exceeding assets (e.g., $10,221,580 liabilities vs. $3,940,186 assets in 2023).
Occasional deficit spending (e.g., $744,078 deficit in 2022 where expenses were $4,245,003 and revenue was $3,500,925).

Strengths

The following positive indicators were identified for B&C Golf Club Inc:

Consistent reporting of 0% officer compensation, indicating strong financial transparency regarding executive pay.
Stable revenue generation, consistently above $3.5 million annually over the past decade.
Generally operates with revenues covering expenses, indicating operational sustainability in most years.

Frequently Asked Questions about B&C Golf Club Inc

What is the nature of B&C Golf Club Inc.'s substantial liabilities, which consistently exceed its assets?

The filings indicate liabilities of $10,221,580 in 2023 against assets of $3,940,186. The specific nature (e.g., mortgages, bonds, other debt) is not detailed in the provided summary but is a significant financial characteristic.

How does B&C Golf Club Inc. manage to operate with no officer compensation given its revenue size?

The filings consistently show 0% officer compensation. This could imply that officers are volunteers, compensated through other means not classified as officer compensation, or that the organization's structure does not involve paid officers in the traditional sense.

What are the primary program activities and how are expenses allocated across them?

As an NTEE N50 organization (recreational, leisure, sports clubs), its primary activities are likely golf club operations. However, the provided data does not offer a detailed breakdown of program expenses.

Filing History

IRS 990 filing history for B&C Golf Club Inc showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), B&C Golf Club Inc's revenue has grown by 55%, moving from $2.8M to $4.3M. Total assets decreased by 5.3% over the same period, from $4.2M to $3.9M. Total functional expenses rose by 24.7%, from $3.4M to $4.2M. In its most recent filing year (2023), B&C Golf Club Inc reported a surplus of $116K, with revenue exceeding expenses. The organization holds $10.2M in liabilities against $3.9M in assets (debt-to-asset ratio: 259.4%), resulting in net assets of $-6,281,394.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$4.3M	$4.2M	$3.9M	$10.2M	—	View 990
2022	$3.5M	$4.2M	$3.9M	$10.3M	—	—
2021	$3.8M	$3.6M	$4.0M	$9.6M	—	View 990
2020	$3.8M	$4.1M	$4.3M	$10.1M	—	—
2019	$4.1M	$4.3M	$4.1M	$9.7M	—	View 990
2018	$4.3M	$4.2M	$4.1M	$9.5M	—	View 990
2017	$4.2M	$4.2M	$4.1M	$9.6M	—	View 990
2016	$4.1M	$3.9M	$4.1M	$9.6M	—	View 990
2015	$3.9M	$3.7M	$3.9M	$9.6M	—	View 990
2014	$3.7M	$3.6M	$3.9M	$9.9M	—	View 990
2013	$3.5M	$3.5M	$4.1M	$10.1M	—	View 990
2012	$2.9M	$3.4M	$4.1M	$10.1M	—	View 990
2011	$2.8M	$3.4M	$4.2M	$9.6M	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $4.3M, expenses of $4.2M, and assets of $3.9M (revenue +23.6% year-over-year).
2022: Revenue of $3.5M, expenses of $4.2M, and assets of $3.9M (revenue -6.9% year-over-year).
2021: Revenue of $3.8M, expenses of $3.6M, and assets of $4.0M (revenue -1.3% year-over-year).
2020: Revenue of $3.8M, expenses of $4.1M, and assets of $4.3M (revenue -7.2% year-over-year).
2019: Revenue of $4.1M, expenses of $4.3M, and assets of $4.1M (revenue -4.8% year-over-year).
2018: Revenue of $4.3M, expenses of $4.2M, and assets of $4.1M (revenue +2.4% year-over-year).
2017: Revenue of $4.2M, expenses of $4.2M, and assets of $4.1M (revenue +3.2% year-over-year).
2016: Revenue of $4.1M, expenses of $3.9M, and assets of $4.1M (revenue +4.4% year-over-year).
2015: Revenue of $3.9M, expenses of $3.7M, and assets of $3.9M (revenue +4.8% year-over-year).
2014: Revenue of $3.7M, expenses of $3.6M, and assets of $3.9M (revenue +6.3% year-over-year).
2013: Revenue of $3.5M, expenses of $3.5M, and assets of $4.1M (revenue +22.4% year-over-year).
2012: Revenue of $2.9M, expenses of $3.4M, and assets of $4.1M (revenue +2.5% year-over-year).
2011: Revenue of $2.8M, expenses of $3.4M, and assets of $4.2M.

Data Sources and Methodology

This transparency report for B&C Golf Club Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.