About

Financial intelligence for the private club industry.

The Club Report aggregates and analyzes Form 990 tax filings from private golf and country clubs across the United States. Our database covers 2,470+ clubs with detailed financial metrics, health scores, and historical trends.

Our Data

Private clubs organized as 501(c)(7) social clubs must file annual Form 990 returns with the IRS. These public documents reveal:

• Revenue — Total income, membership dues, F&B operations
• Expenses — Operating costs, compensation, maintenance
• Assets & Liabilities — Net worth, debt levels, reserves
• Compensation — GM/CEO salary, top employees
• Historical Trends — Up to 10 years of data

Health Scores

We calculate a proprietary Health Score (0-100) for each club based on:

• Operating margin and profitability
• Debt-to-asset ratio
• Revenue growth trends
• Reserve adequacy
• Compensation efficiency

This score helps quickly identify financially strong clubs versus those that may be struggling.

Who Uses This Data

• Private equity firms evaluating acquisition targets
• Club consultants benchmarking client performance
• Appraisers finding comparable clubs
• Club boards understanding peer positioning
• Journalists researching the industry

Data Sources

All financial data comes from Form 990 filings available through the IRS and ProPublica's Nonprofit Explorer. Golf Digest rankings are used for course quality context. We do not have access to private club membership lists, internal financials, or non-public information.