Industry · revenue mix

Where the money comes from.

Country clubs report each revenue line individually on Form 990 — dues, greens fees, dining, lessons, events, lodging. Aggregating those lines across the corpus shows the shape of a member-club’s business: how much of the top line is recurring dues versus operational revenue from golf, food, and racquets.

Clubs reporting
1,748
Line items
6,699
Combined
$7.4B

National revenue mix

latest filing per club
Dues & member assessments
$5.9B
79.9%
Golf operations
$791.8M
10.7%
Other program revenue
$419.0M
5.7%
Food & beverage
$167.3M
2.3%
Tennis, paddle & racquets
$56.5M
0.8%
Fitness & spa
$31.0M
0.4%
Events & weddings
$12.6M
0.2%
Pool & aquatics
$10.7M
0.1%
Rooms & lodging
$238K
0.0%

Top revenue source by state

states with ≥ 5 reported lines
StateLargest sourceShareTotal reportedLines
CADues & member assessments82.6%$842.4M442
FLDues & member assessments80.5%$786.7M354
NYDues & member assessments90.6%$591.5M384
ILDues & member assessments78.9%$398.2M418
TXDues & member assessments72.2%$389.7M294
PADues & member assessments76.8%$371.3M404
NJDues & member assessments93.8%$359.5M200
NCDues & member assessments75.3%$355.1M271
CTDues & member assessments88.5%$275.9M205
MADues & member assessments82.3%$273.0M237
VADues & member assessments80.0%$257.2M196
OHDues & member assessments76.5%$232.3M283
MIDues & member assessments72.8%$199.5M265
GADues & member assessments78.7%$171.9M120
MDDues & member assessments75.2%$142.0M61
WADues & member assessments81.8%$134.3M137
CODues & member assessments74.8%$124.5M76
AZDues & member assessments81.3%$119.8M67
TNDues & member assessments77.1%$119.6M126
MODues & member assessments81.1%$116.6M141

Revenue lines on Form 990 are free-text and inconsistently named across clubs (“Greens Fees”, “Green Fees”, “Cart rental and green fees”). We bucket each line into a category by keyword match. Lines that don’t match any pattern fall into “Other program revenue”.

← Industry overview
IRS FORM 990
PART VII · NAMED OFFICERS
PART IX · COMPENSATION
SCHEDULE · INITIATION FEES
PUBLIC RECORD
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