PENFIELD COUNTRY CLUB INC

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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

1958

Legal Domicile

Principal Officer

DAVID SEMRAU

Phone

5857504846

Tax Period

2023-01-01 to 2023-12-31

PENFIELD COUNTRY CLUB INC, founded in 1958, is a community nonprofit that reported $4.4M in total revenue in fiscal year 2023.

Mission

PENFIELD COUNTRY CLUB IS A MEMBER OWNED COUNTRY CLUB WHOSE MISSION IS TO PROVIDE PREMIER SERVICES AND FACILITIES TO ITS MEMBERS, THEIR FAMILIES, AND GUESTS, BY DEVELOPING RELATIONSHIPS AND CREATING A SENSE OF CAMARADERIE THROUGH THE DELIVERY OF QUALITY PRODUCTS, PROGRAMS, AND SERVICES FOR THE ENJOYMENT OF THE FINEST TRADITIONS OF GOLF, SWIM, TENNIS, AND DINING, WHILE MAXIMIZING MEMBERSHIP VALUE FOR THE WHOLE FAMILY.

Program Service Accomplishments

Program 1

PROVIDING PREMIER SERVICES AND FACILITIES TO MEMBERS, THEIR FAMILIES, AND GUESTS, BY DEVELOPING RELATIONSHIPS AND CREATING A SENSE OF CAMARADERIE THROUGH THE DELIVERY OF QUALITY PRODUCTS, PROGRAMS...

PROVIDING PREMIER SERVICES AND FACILITIES TO MEMBERS, THEIR FAMILIES, AND GUESTS, BY DEVELOPING RELATIONSHIPS AND CREATING A SENSE OF CAMARADERIE THROUGH THE DELIVERY OF QUALITY PRODUCTS, PROGRAMS AND SERVICES FOR THE ENJOYMENT OF THE FINEST TRADITIONS OF GOLF, SWIM, TENNIS, AND DINING, WHILE MAXIMIZING MEMBERSHIP VALUE FOR THE WHOLE FAMILY.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $3,420,807

Investment Income $15,812

Other Revenue $931,177

TOTAL REVENUE $4,367,796

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,388,521

Fundraising Expenses $0

Other Expenses $2,080,101

TOTAL EXPENSES $4,468,622

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,367,796	$4,196,683	+0.0%
Expenses	$4,468,622	$3,933,344	+0.1%
Net Income	$-100,826	$263,339	-1.4%

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

149

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

$148,563

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHIP YATTEAU	BOARD OF DIRECTORS	1.00	Director	$0	$0	$0
ROBERT BOLTON	BOARD OF DIRECTORS	1.00	Director	$0	$0	$0
BRAD PRESTON	BOARD OF DIRECTORS	1.00	Director	$0	$0	$0
MICHAEL BRANDOW	FIRST VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
DWIGHT BATTLES	BOARD OF DIRECTORS	1.00	Director	$0	$0	$0
ERIC ALLEN	BOARD OF DIRECTORS	1.00	Director	$0	$0	$0
ROBERT FISHBACK	TREASURER	1.00	Officer Director	$0	$0	$0
TOM CARTER	SECOND VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
DAVID SEMRAU	PRESIDENT	1.00	Officer Director	$0	$0	$0
DAVE IGOE	SECRETARY	1.00	Officer Director	$0	$0	$0
ROY LOTZAR	BOARD OF DIRECTORS	1.00	Director	$0	$0	$0
JASON STOLER	BOARD OF DIRECTORS	1.00	Director	$0	$0	$0
LEE CASTRO	COO	40.00	Officer	$148,563	$0	$148,563

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
2024	No data	No data	No data	No data
2023	$4,367,796	$4,468,622	$5,140,846	$-100,826
2022	$4,196,683	$3,933,344	$5,321,438	$263,339
2021	$4,345,745	$3,562,871	$5,011,773	$782,874
2020	$3,336,652	$3,184,409	$4,178,575	$152,243
2019	$3,353,313	$3,238,582	$3,984,709	$114,731
2018	$3,099,034	$3,136,949	$3,595,506	$-37,915