MOUNTAIN BROOK CLUB

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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

1927

Legal Domicile

Principal Officer

SIMS GARRISON

Phone

2058712116

Tax Period

2025-01-01 to 2025-12-31

MOUNTAIN BROOK CLUB, founded in 1927, is a mid-sized nonprofit that reported $15.4M in total revenue in fiscal year 2025.

Mission

TO MAINTAIN AND OPERATE A COUNTRY CLUB AND THE PHYSICAL AND RECREATIONAL FACILITIES APPURTENANT THERETO FOR THE SOCIAL BETTERMENT OF ITS MEMBERS.

Program Service Accomplishments

Program 1

Expenses: $13,557,254 Revenue: $15,405,915

TO PROVIDE SOCIAL AND RECREATIONAL BENEFITS AND OFFER FOOD AND BEVERAGES TO ITS 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 $12,825,127

Investment Income $2,291

Other Revenue $2,580,788

TOTAL REVENUE $15,408,206

Expense Breakdown

Grants Paid $0

Salaries & Benefits $8,823,211

Fundraising Expenses $0

Program Expenses $13,557,254

Other Expenses $6,284,515

TOTAL EXPENSES $15,107,726

Year-over-Year Comparison

	2025	2024	Change
Revenue	$15,408,206	$15,028,405	+0.0%
Expenses	$15,107,726	$14,255,756	+0.1%
Net Income	$300,480	$772,649	-0.6%

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

395

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

$520,083

Total Directors

Key Employees

$579,986

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN M WILLIAMS	PRESIDENT	5.00	Officer Director	$0	$0	$0
J BAILEY KNIGHT III	PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
JAMES H EMACK JR	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
JOHN PARKER ISRAEL	SECRETARY	1.00	Officer Director	$0	$0	$0
DOUGLAS W SHOOK JR	GOLF CHAIRMAN	1.00	Officer Director	$0	$0	$0
JONATHAN P MULKIN	COURSE CHAIRMAN	1.00	Officer Director	$0	$0	$0
BRANDON STEWART	HOUSE CHAIRMAN	1.00	Officer Director	$0	$0	$0
A SIMS GARRISON	FINANCE CHAIRMAN	1.00	Officer Director	$0	$0	$0
CHRISTOPHER G NICHOLS	TENNIS CHAIRMAN	1.00	Officer Director	$0	$0	$0
DAVID A ELLIOTT	LEGAL ADVISOR	1.00	Officer Director	$0	$0	$0
JACK W ECHOLS III	MEMBERSHIP LAISON	1.00	Officer Director	$0	$0	$0
SCOTT L BERTE	FITNESS CHAIRMAN	1.00	Officer Director	$0	$0	$0
STEPHEN W STILL JR	POOL CHAIRMAN	1.00	Officer Director	$0	$0	$0
M OLIVER BOOTH	FACILITIES MAINTENANCE CHA	1.00	Officer Director	$0	$0	$0
D SCOTT ADAMS	GOVERNOR	1.00	Director	$0	$0	$0
KELLEY RINGLAND CAINE	GOVERNOR	1.00	Director	$0	$0	$0
JAMES M DIXON	GOVERNOR	1.00	Director	$0	$0	$0
OWEN MATTHEWS ELLIOTT	GOVERNOR	1.00	Director	$0	$0	$0
GEORGE H GARZON	GOVERNOR	1.00	Director	$0	$0	$0
WILLIAM JEMISON JONES	GOVERNOR	1.00	Director	$0	$0	$0
CAROLINE LITTLE	GOVERNOR	1.00	Director	$0	$0	$0
C BEELAND NEILSEN JR	GOVERNOR	1.00	Director	$0	$0	$0
WILLIAM SHEPARD NOLEN	GOVERNOR	1.00	Director	$0	$0	$0
R SCOTT PULLIAM	GOVERNOR	1.00	Director	$0	$0	$0
WILLIAM SPENCER RAGLAND	GOVERNOR	1.00	Director	$0	$0	$0
MARK LOCKRIDGE	GENERAL MANAGER	40.00	Officer	$328,313	$18,595	$346,908
TIMOTHY MOYE	CONTROLLER	40.00	Officer	$150,650	$22,525	$173,175
JEFFREY JORDAN	GOLF PRO	40.00	Key Emp	$315,273	$25,506	$340,779
MATTHEW BRYAN	COURSE AND GROUNDS	40.00	Key Emp	$215,701	$23,506	$239,207
PAUL ROSNER	TENNIS PRO	40.00	Highest	$180,011	$23,775	$203,786
SHELLY KLIMP	DIRECTOR OF FITNESS	40.00	Highest	$148,764	$21,439	$170,203
BARRY PARKS	TENNIS ASSISTANT PRO	40.00	Highest	$124,339	$11,156	$135,495
SUSAN ZAPPIN	ASSISTANT GOLF PRO	40.00	Highest	$171,117	$8,953	$180,070
JEFFREY MAYFIELD	FOOD AND BEVERAGE D	40.00	Highest	$153,108	$11,963	$165,071
JAY CHRISTMAS	EXECUTIVE CHEF	40.00	Highest	$177,144	$21,051	$198,195

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	$15,408,206	$15,107,726	$33,257,400	$300,480
2024	$15,028,405	$14,255,756	$33,969,042	$772,649
2023	$14,432,605	$13,815,992	$36,569,305	$616,613
2022	$17,112,058	$11,489,209	$38,813,013	$5,622,849
2021	$11,574,581	$10,474,367	$31,264,948	$1,100,214
2020	$9,686,034	$9,812,559	$17,834,918	$-126,525
2019	$9,926,726	$10,317,587	$18,241,145	$-390,861
2018	$9,987,834	$9,778,937	$18,428,811	$208,897