EMERALD LAKE COUNTRY CLUB (EIN 940457025) - 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

1920

Legal Domicile

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

Organization is based around a small man-made lake. We are a swimming and social club. We are open during the summer months and hire life guards and allow members to swim and use the beach. We also have parties pot lucks BBQs etc. and a few social events with music.

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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 $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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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

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

Highest Compensated

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

EMERALD LAKE COUNTRY CLUB