EMERALD LAKE COUNTRY CLUB

EIN: 940457025

REDWOOD CITY, CA

Total Revenue
$236,781
Total Expenses
$171,173
Total Assets
$103,176
Net Assets
$45,097
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1920
Legal Domicile
CA
Principal Officer
Neil MacAvoy
Phone
6504544315
Tax Period
2025-01-01 to 2025-12-31

EMERALD LAKE COUNTRY CLUB, founded in 1920, is a small nonprofit that reported $237K in total revenue in fiscal year 2025. Revenue grew 8% year-over-year, indicating healthy expansion. The organization ran a surplus of $66K, a strong 28% operating margin.

Mission

We are a seasonal swimming club operating from Memorial Day through just after Labor Day. Members join for the summer and are allowed to use the facilities for swimming and socializing. The main expenses related to the club are for maintenance and paying lifeguards. On Dec 30-31 2022 our lake sustained huge damage as a result of flooding. As a result of this event which was declared a disaster we had to complete a very costly repair program to restore the lake and beaches to usability.

Program Service Accomplishments

Program 1
Expenses: $77,948 Revenue: $0

Allowing members to swim safely. We hire lifeguards for the summer. There is no specific revenue associated with this it is included with membership.

Program 2
Expenses: $37,488 Revenue: $0

Allowing members to enjoy the lakeside beach. Much of the maintenance is related to the beach. The lake is a natural dam and during rainy winters the creeks overflow and damage our facilities. The...

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Allowing members to enjoy the lakeside beach. Much of the maintenance is related to the beach. The lake is a natural dam and during rainy winters the creeks overflow and damage our facilities. The winter of 2022-2023 was devastating and required a huge expense to repair. There is no revenue associated use of the beach is included with membership.

Program 3
Expenses: $9,043 Revenue: $13,778

Holding social events at the lake for benefit of our members. We have a Fathers Day brunch July 4th BBQ and usually a music night. Our social events are primarily for the members who pay use fees to...

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Holding social events at the lake for benefit of our members. We have a Fathers Day brunch July 4th BBQ and usually a music night. Our social events are primarily for the members who pay use fees to attend. We do allow members of the public to attend some of our events and count that revenue separately. In 2024 the revenue from non-members at our social events was less than 500

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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%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $212,893
Program Service Revenue $19,053
Investment Income $3,837
Other Revenue $998
TOTAL REVENUE $236,781

Expense Breakdown

Grants Paid $0
Salaries & Benefits $72,288
Fundraising Expenses $0
Program Expenses $124,479
Other Expenses $98,885
TOTAL EXPENSES $171,173

Year-over-Year Comparison

2025 2024 Change
Revenue $236,781 $218,694 +0.1%
Expenses $171,173 $174,177 0.0%
Net Income $65,608 $44,517 +0.5%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
9
Independent Members
9
Employees
13
Volunteers
50

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
4
$0
Total Directors
9
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Alisa MacAvoy President 4.00
Officer Director
$0 $0 $0
Laurie Coe Vice President 1.00
Officer Director
$0 $0 $0
Neil MacAvoy Treasurer 4.00
Officer Director
$0 $0 $0
Ann Berljafa Secretary 2.00
Officer Director
$0 $0 $0
Ellen Spector Social Chair 2.00
Director
$0 $0 $0
Craig Michaels Lifeguard Manager 2.00
Director
$0 $0 $0
Erin Macartney Communications 1.00
Director
$0 $0 $0
Nick Rose Membership Chair 4.00
Director
$0 $0 $0
Rob Weiss Immediate Past President 1.00
Director
$0 $0 $0
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 $236,781 $171,173 $103,176 $65,608
2024 $218,694 $174,177 $53,518 $44,517
2023 $218,610 $349,094 $39,503 $-130,484
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