We read every
Form 990. Nothing
is invented.
Country clubs in the United States are private membership organizations, but the overwhelming majority are tax-exempt 501(c)(7) nonprofits — and therefore legally obliged to publish a Form 990 each year. That filing carries a remarkable amount of operational detail: revenue, expenses, the balance sheet, aggregate compensation, initiation fees. We read all of it.
The only database that turns IRS filings into actionable intelligence for the country club industry.
Three principles
We read every 990 so
you don’t have to.
Twice a quarter we send the people who run private clubs the parts worth knowing — new filings, compensation movement, and the occasional eyebrow-raiser — drawn straight from the public record, with citations.
The dictionary
Every number we publish maps back to a named line in a named filing. Where a value is missing from the source data, it is shown as a dash in muted gold — never as a zero, never as an estimate.
Annual filings lag reality. A FY2024 990 may not be posted until late 2025, and a minority of clubs file as taxable entities rather than 501(c)(7)s — those file no 990 at all. We document these coverage gaps and do not attempt to bridge them.
Coverage by source
Several of our signals come from records only some clubs file. We publish the coverage rate for each so a gap reads as a gap — not as a zero. All are a share of the 2,256 clubs we identify.