Moon Brook Country Club Inc
Moon Brook Country Club Inc. frequently operates with expenses exceeding revenue, showing a decline in assets over the last decade.
EIN: 160558477 · Jamestown, NY · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $3.1M |
| Total Expenses | $1.8M |
| Program Spending | 80% |
| Net Assets | $1.5M |
| Transparency Score | 65/100 |
Is Moon Brook Country Club Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Moon Brook Country Club Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Moon Brook Country Club Inc
Moon Brook Country Club Inc (EIN: 160558477) is a nonprofit organization based in Jamestown, NY. The organization reported total revenue of $3.1M and total assets of $2.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Moon Brook Country Club Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Moon Brook Country Club Inc is a mid-size nonprofit that has been operating for 84 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 0.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.8M |
| Total Expenses | $1.8M |
| Surplus / Deficit | $-66,956 |
| Total Assets | $1.6M |
| Total Liabilities | $106K |
| Net Assets | $1.5M |
| Operating Margin | -3.8% |
| Debt-to-Asset Ratio | 6.6% |
| Months of Reserves | 10.4 months |
Financial Health Grade: B
In 2023, Moon Brook Country Club Inc reported a deficit of $67K with expenses exceeding revenue, holds 10.4 months of operating reserves (strong position), has a debt-to-asset ratio of 6.6% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Moon Brook Country Club Inc's revenue has grown at a compound annual growth rate (CAGR) of 0.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +2.2% | +25.4% | -5.8% |
| 2022 | -10.0% | -13.6% | +16.1% |
| 2021 | +47.2% | +24.6% | -2.2% |
| 2020 | -22.0% | -25.1% | -9.0% |
| 2019 | +0.9% | +1.5% | -7.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1942 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Moon Brook Country Club Inc with a Mission Score of 65 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: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Moon Brook Country Club Inc allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $67K, with expenses exceeding revenue.
- Debt-to-asset ratio: 6.6%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, suggesting that executive leadership may be volunteer-based or compensated through non-officer channels, which is unusual for an organization of its revenue size.
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 Moon Brook Country Club Inc's IRS 990 filings:
- Frequent operational deficits where expenses exceed revenue (e.g., 2023, 2020, 2019, 2018, 2017, 2016, 2015, 2014).
- Declining asset base over the past decade, from $2,491,042 in 2014 to $1,592,941 in 2023.
- Consistent 0% officer compensation, which may obscure how leadership is truly compensated or indicate a reliance on unpaid leadership for a significant operation.
Strengths
The following positive indicators were identified for Moon Brook Country Club Inc:
- Relatively low liabilities compared to assets, indicating a stable balance sheet despite operational fluctuations.
- Consistent filing of IRS 990 forms, demonstrating a commitment to transparency in financial reporting.
- Stable revenue generation, consistently above $1.3 million annually, indicating a solid member or customer base.
Frequently Asked Questions about Moon Brook Country Club Inc
Is Moon Brook Country Club Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Moon Brook Country Club Inc (EIN: 160558477) some concerns. Mission Score: 65/100. 3 red flags identified, 3 strengths noted.
How does Moon Brook Country Club Inc spend its money?
Moon Brook Country Club Inc directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Moon Brook Country Club Inc tax-deductible?
Moon Brook Country Club Inc is registered as a tax-exempt nonprofit (EIN: 160558477). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Moon Brook Country Club Inc's spending goes to programs?
Moon Brook Country Club Inc directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Moon Brook Country Club Inc located?
Moon Brook Country Club Inc is headquartered in Jamestown, New York and files with the IRS under EIN 160558477.
How many years of IRS 990 filings does Moon Brook Country Club Inc have?
Moon Brook Country Club Inc has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $3.1M in total revenue.
What is the primary source of Moon Brook Country Club Inc.'s revenue?
Based on the nature of a country club, the primary revenue sources are likely membership dues, event fees, and sales from services like dining and golf.
How does Moon Brook Country Club Inc. cover its operational deficits when expenses exceed revenue?
The organization likely covers operational deficits by drawing from its accumulated assets, as seen in the declining asset trend from $2,491,042 in 2014 to $1,592,941 in 2023, or through other non-operating income sources not detailed in the summary.
Is the 0% officer compensation sustainable for an organization of this size?
While it indicates a potentially volunteer-driven leadership, it's unusual for an organization with annual revenues exceeding $1.5 million. This could imply that key personnel are compensated as regular employees rather than officers, or that the organization relies heavily on volunteer efforts for its top management.
What is the long-term strategy for addressing the trend of declining assets?
The declining asset trend, from $2,491,042 in 2014 to $1,592,941 in 2023, suggests a need for a strategic review of financial management to ensure long-term sustainability, potentially through increased revenue generation or expense reduction.
Filing History
IRS 990 filing history for Moon Brook Country Club Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Moon Brook Country Club Inc's revenue has grown by 0.2%, moving from $1.8M to $1.8M. Total assets decreased by 34.8% over the same period, from $2.4M to $1.6M. Total functional expenses fell by 1.8%, from $1.9M to $1.8M. In its most recent filing year (2023), Moon Brook Country Club Inc reported a deficit of $67K, with expenses exceeding revenue. The organization holds $106K in liabilities against $1.6M in assets (debt-to-asset ratio: 6.6%), resulting in net assets of $1.5M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.8M | $1.8M | $1.6M | $106K | — | View 990 |
| 2022 | $1.7M | $1.5M | $1.7M | $137K | — | View 990 |
| 2021 | $1.9M | $1.7M | $1.5M | $170K | — | — |
| 2020 | $1.3M | $1.4M | $1.5M | $431K | — | — |
| 2019 | $1.7M | $1.8M | $1.6M | $525K | — | View 990 |
| 2018 | $1.7M | $1.8M | $1.8M | $519K | — | View 990 |
| 2017 | $1.5M | $1.7M | $1.8M | $437K | — | View 990 |
| 2016 | $1.5M | $1.8M | $1.9M | $370K | — | View 990 |
| 2015 | $1.6M | $1.7M | $2.3M | $324K | — | View 990 |
| 2014 | $1.6M | $1.9M | $2.5M | $370K | — | View 990 |
| 2013 | $1.8M | $1.8M | $2.4M | $30K | — | View 990 |
| 2012 | $1.8M | $1.8M | $2.4M | $70K | — | View 990 |
| 2011 | $1.8M | $1.9M | $2.4M | $109K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.8M, expenses of $1.8M, and assets of $1.6M (revenue +2.2% year-over-year).
- 2022: Revenue of $1.7M, expenses of $1.5M, and assets of $1.7M (revenue -10.0% year-over-year).
- 2021: Revenue of $1.9M, expenses of $1.7M, and assets of $1.5M (revenue +47.2% year-over-year).
- 2020: Revenue of $1.3M, expenses of $1.4M, and assets of $1.5M (revenue -22.0% year-over-year).
- 2019: Revenue of $1.7M, expenses of $1.8M, and assets of $1.6M (revenue +0.9% year-over-year).
- 2018: Revenue of $1.7M, expenses of $1.8M, and assets of $1.8M (revenue +7.8% year-over-year).
- 2017: Revenue of $1.5M, expenses of $1.7M, and assets of $1.8M (revenue -0.3% year-over-year).
- 2016: Revenue of $1.5M, expenses of $1.8M, and assets of $1.9M (revenue -2.2% year-over-year).
- 2015: Revenue of $1.6M, expenses of $1.7M, and assets of $2.3M (revenue -3.6% year-over-year).
- 2014: Revenue of $1.6M, expenses of $1.9M, and assets of $2.5M (revenue -8.4% year-over-year).
- 2013: Revenue of $1.8M, expenses of $1.8M, and assets of $2.4M (revenue +0.7% year-over-year).
- 2012: Revenue of $1.8M, expenses of $1.8M, and assets of $2.4M (revenue +0.7% year-over-year).
- 2011: Revenue of $1.8M, expenses of $1.9M, and assets of $2.4M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Moon Brook Country Club Inc:
Data Sources and Methodology
This transparency report for Moon Brook Country 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.