THE SALEM COUNTRY CLUB INCORPORATED (EIN 041802730) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1925

Legal Domicile

Principal Officer

WAYNE GUYER

Phone

9785385400

Tax Period

2025-01-01 to 2025-12-31

THE SALEM COUNTRY CLUB INCORPORATED, founded in 1925, is a community nonprofit that reported $8.3M in total revenue in fiscal year 2025. Revenue grew 8% year-over-year, indicating healthy expansion. Expenses of $8.0M left a modest 4% surplus.

Mission

A PRIVATE, MEMBER-OWNED COUNTRY CLUB, FOCUSED ON ESTABLISHING A SOCIAL ENVIRONMENT TO ENCOURAGE PARTICIPATION IN AND ENJOYMENT OF VARIOUS PHYSICAL EXERCISES AND ATHLETIC ACTIVITIES THROUGH THE OFFERING OF 18-HOLE GOLF, FOOD AND BEVERAGE FACILITIES, A POOL AND TENNIS TO IT'S MEMBERS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $8,698,470

Investment Income $352,579

Other Revenue $-704,455

TOTAL REVENUE $8,346,594

Expense Breakdown

Grants Paid $14,049

Salaries & Benefits $4,074,198

Fundraising Expenses $0

Other Expenses $3,931,196

TOTAL EXPENSES $8,019,443

Year-over-Year Comparison

	2025	2024	Change
Revenue	$8,346,594	$7,726,576	+0.1%
Expenses	$8,019,443	$8,028,219	0.0%
Net Income	$327,151	$-301,643	-2.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

206

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

$808,932

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
WAYNE GUYER	PRESIDENT	3.00	Officer Director	$0	$0	$0
GREGORY BADGER	VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
CHRISTOPHER MELLEN	TREASURER	3.00	Officer Director	$0	$0	$0
ALEX TATUM	SECRETARY	3.00	Officer Director	$0	$0	$0
DAVID DEBIASE	GOVERNOR	3.00	Director	$0	$0	$0
JAMES HEALY	GOVERNOR	3.00	Director	$0	$0	$0
NEIL MACK	GOVERNOR	3.00	Director	$0	$0	$0
CHARLES MACE	GOVERNOR	3.00	Director	$0	$0	$0
DAVID SACCO	GOVERNOR	3.00	Director	$0	$0	$0
JOHN NIKODEMUS	GOVERNOR	3.00	Director	$0	$0	$0
DAVID GARFINKEL	GENERAL MANAGER & COO	50.00	Key Emp	$253,585	$30,685	$284,270
JOHN BOULWARE	CONTROLLER	50.00	Key Emp	$191,114	$25,710	$216,824
WILLIAM ROCCO	GROUNDS SUPERINTENDENT	50.00	Key Emp	$288,463	$19,375	$307,838
KEVIN WOOD	PGA PROFESSIONAL	50.00	Highest	$129,534	$11,642	$141,176
PATRICIA MAILLET	CLUB MANAGER	50.00	Highest	$146,617	$23,983	$170,600
BRENDEN CROCKER	EXECUTIVE CHEF	50.00	Highest	$185,967	$11,179	$197,146

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$8,346,594	$8,019,443	$17,803,163	$327,151
2024	$7,726,576	$8,028,219	$18,281,247	$-301,643
2023	$7,376,287	$8,053,862	$18,287,185	$-677,575
2022	$6,139,235	$7,672,902	$19,492,471	$-1,533,667
2021	$7,009,557	$6,606,123	$20,759,857	$403,434
2020	$5,671,085	$5,813,740	$18,261,133	$-142,655
2019	$8,048,048	$8,227,263	$17,681,952	$-179,215
2018	$5,694,750	$5,673,318	$16,814,334	$21,432

THE SALEM COUNTRY CLUB INCORPORATED