ELDORADO COUNTRY 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

1957

Legal Domicile

Principal Officer

MARK MILLER

Phone

7603468081

Tax Period

2024-10-01 to 2025-09-30

ELDORADO COUNTRY CLUB, founded in 1957, is a mid-sized nonprofit that reported $24.4M in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $21.9M left a modest 10% surplus.

Mission

ELDORADO COUNTRY CLUB LOCATED IN INDIAN WELLS, CALIFORNIA, IS A CALIFORNIA NONPROFIT CORPORATION. THE CLUB IS A PRIVATE COUNTRY CLUB OWNED BY ITS REGULAR GOLF MEMBERS AND PROMOTES FELLOWSHIP, RECREATION, AND PLEASURE AMONG ITS MEMBERS. THE CLUB OWNS AND OPERATES AN 18-HOLE GOLF COURSE AND A CLUBHOUSE FACILITY THAT INCLUDES FOOD AND BEVERAGE OPERATIONS. MEMBERSHIP CLASSIFICATIONS INCLUDE LIFETIME, REGULAR GOLF, PROGRESSIVE GOLF, SOCIAL AND HONORARY.

Program Service Accomplishments

Program 1

Expenses: $21,919,813 Revenue: $24,439,434

PROGRAM SERVICE ACTIVITIES ARE ORGANIZED AND OPERATED FOR THE PLEASURE, RECREATION, AND SOCIAL BENEFIT OF 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 (2024)

Revenue Breakdown

Contributions & Grants $17,615,028

Program Service Revenue $5,216,189

Investment Income $180,420

Other Revenue $1,427,797

TOTAL REVENUE $24,439,434

Expense Breakdown

Grants Paid $0

Salaries & Benefits $12,292,019

Fundraising Expenses $0

Program Expenses $21,919,813

Other Expenses $9,627,794

TOTAL EXPENSES $21,919,813

Year-over-Year Comparison

	2024	2023	Change
Revenue	$24,439,434	$22,476,272	+0.1%
Expenses	$21,919,813	$19,589,523	+0.1%
Net Income	$2,519,621	$2,886,749	-0.1%

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

342

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

$843,619

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARK MILLER	GM/COO - ASS	40.00	Officer	$592,398	$25,471	$617,869
PAMELA JAYMES	CFO/CONTROLL	40.00	Officer	$213,898	$11,852	$225,750
CRAIG ELLIS	DIR, OF AGRO	40.00	Highest	$431,826	$19,030	$450,856
MARK RIGANO	EXECUTIVE CH	40.00	Highest	$289,501	$12,089	$301,590
TERRY BEARDSLEY	DIR.OF GOLF	40.00	Highest	$190,003	$24,829	$214,832
WADE MILLER	DEPT.HEAD SP	40.00	Highest	$146,624	$18,873	$165,497
AMY SPITTLE	DIR.OFMEMBER	40.00	Highest	$172,530	$6,035	$178,565
KEVIN KNEE	PRESIDENT	1.00	Officer Director	$0	$0	$0
JOHN MACCOLL	SECRETARY	1.00	Director	$0	$0	$0
STUART FITTS	CO-TREASURER	1.00	Officer Director	$0	$0	$0
JAMES LANDEN	CO-TREASURER	1.00	Officer Director	$0	$0	$0
CHRIS ALCORN	ASST. TREASU	1.00	Officer 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	$24,439,434	$21,919,813	$71,803,845	$2,519,621
2024	$22,476,272	$19,589,523	$60,083,656	$2,886,749
2023	$25,744,172	$18,762,036	$51,445,739	$6,982,136
2022	$18,170,181	$17,213,568	$45,757,738	$956,613
2021	$17,772,656	$15,529,959	$35,551,250	$2,242,697
2020	$14,358,766	$14,099,781	$42,278,533	$258,985
2019	$15,435,939	$13,655,289	$39,448,299	$1,780,650
2018	$14,465,635	$13,568,533	$38,021,454	$897,102