The Beech Mountain Club

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Social and recreational activities for members

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 56-6151827) · Dispute this line
501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
59¢ of each $1 spent went to programs.
$472K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $92K a year · 2% of revenue · last 6 filings
A surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
59%
of spending
59% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$472K
to officers and key staff · 7% of spending
Pay to officers and key staff is 7% of spending.
Part VII, Section A
4.2 mo
of spending, in cash
4.2 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$6.0M
49% of total assets
Liabilities are 49% of assets.
Pt X · Ln 26
Independent board members
9
of 9 voting members
9 of 9 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$7.0M
+9% vs prior year
Spent
$6.8M
To programs
59%
Net assets
$6.3M
By yearFY2020–FY2025
Revenue
$7.0M
FY2025▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.7M
FY2021$4.3M
FY2022$5.3M
FY2023$5.3M
FY2023$623K
FY2024$6.4M
FY2025$7.0M
Expenses
$6.8M
FY2025▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.7M
FY2021$4.3M
FY2022$4.9M
FY2023$5.6M
FY2023$734K
FY2024$6.1M
FY2025$6.8M
Net assets
$6.3M
FY2025▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$5.8M
FY2021$5.8M
FY2022$6.2M
FY2023$5.9M
FY2023$5.8M
FY2024$6.1M
FY2025$6.3M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1985.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

59 cents of each dollar spent went to programs.

Program services 59% · $4.0M

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

12 people listed on the 990; $472K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Chief Operating Officer
$207,282Pt VII · Sec A
Chief Operating Officer
$174,734Pt VII · Sec A
Chief Financial Officer
$89,659Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A

Brian Barnes’s $207K as Chief Operating Officer is at the 85th percentile of top reported officer pay among 1842 $1–10M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2023FY2022FY2021
Brian Barnes$174,734$204,113$58,786$179,598$180,042$186,073
Matt Lavigne———$151,848$146,231$146,923
Jerry Andrieszyn$89,659$82,624$19,615———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See The Beech Mountain Club executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides social and recreational activities for members.

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3 programs · $4.0M · in their own filed words · FY2025
01

Golf

Providing a well maintained 18 hole golf facility and practice facilities for the recreational and social enjoyment of club members and their guests.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 56-6151827) · Dispute this line
$1.9Mprogram expense
02

Food Services

Providing a variety of food and beverage service outlets from fine dining to snack bars with a variety of menus and items intended to satisfy the social needs and desires of club members and their guests.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 56-6151827) · Dispute this line
$1.5Mprogram expense
03

Tennis and Other Services

Providing ten clay courts for the recreational and social enjoyment of club members and their guests.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 56-6151827) · Dispute this line
$700Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$7.0M
Ln 12
Gifts and grantsLn 1h$5.0M
Fees for servicesLn 2g$1.5M
Other incomeLn 4–11$459K
Money outPt IX
$6.8M
Ln 25
Programscol B$4.0M
Owns and owesPt X
$6.3M
net assets · Ln 32
Cash and savingsLn 1–2$2.4M
Total assetsLn 16$12.3M
LiabilitiesLn 26$6.0M
PeoplePt VI, VII
12
listed · VII A
PaidVII A3
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5.0M
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$8K
Other incomeLn 4–11$459K
Gains on assetsLn 7−$98K
Total revenueLn 12$7.0M
Assets in detailPt X, end of year
CashLn 1$2.4M
Cash and savings togetherLn 1–2$2.4M
Accounts receivableLn 4$1.0M
Inventories for sale or useLn 8$122K
Prepaid expenses and deferred chargesLn 9$13K
Land, buildings, equipmentLn 10c$8.7M
Other assetsLn 15$5K
Total assetsLn 16$12.3M
LiabilitiesLn 26$6.0M
Net assetsLn 32$6.3M
OperationsPt I, VI
EmployeesI 5121
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$2.7M$2.4M
Land, buildings, equipmentLn 10c$7.1M$8.7M
Total assetsLn 16$11.2M$12.3M
LiabilitiesLn 26$5.1M$6.0M
Net assetsLn 32$6.1M$6.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$321K
Other salaries and wagesLn 7$2.4M
Payroll taxesLn 10$567K
Accounting feesLn 11c$12K
Other fees for servicesLn 11g$485K
Advertising and promotionLn 12$5K
Office expensesLn 13$111K
TravelLn 17$37K
InterestLn 20$88K
Depreciation, depletion and amortizationLn 22$1.1M
InsuranceLn 23$168K
Other expenses (24a–d)Ln 24$1.1M$1.1M
All other expensesLn 24e$487K
Total functional expensesLn 25$6.8M$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Jun 19, 2026 $7.0M$6.8M$146K$6.3M 990 PDF
FY2024Filed with the IRS Jun 10, 2025 $6.4M$6.1M$293K$6.1M 990 PDF
FY2023Filed with the IRS May 4, 2024 $5.3M$5.6M−$288K$5.9M 990 PDF
FY2022Filed with the IRS Apr 26, 2023 $5.3M$4.9M$414K$6.2M 990 PDF
FY2021Filed with the IRS May 1, 2022 $4.3M$4.3M−$8K$5.8M 990 PDF
FY2020Filed with the IRS May 9, 2021 $3.7M$3.7M−$2K$5.8M 990 PDF

Schedules filed Part IV

D · Assets and endowments J · Pay O · Explanations
See the full FY2025 990
Part I · Summary $6,984,649 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,253,041$5,026,062
I-9 Program service revenuePrior year $1,651,228$1,499,512
I-10 Investment incomePrior year $1,550−$89,457
I-11 Other revenuePrior year $497,546$548,532
I-12 Total revenuePrior year $6,403,365$6,984,649
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $3,204,044$3,290,329
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $2,906,545$3,548,303
I-18 Total expensesPrior year $6,110,589$6,838,632
I-19 Revenue less expensesPrior year $292,776$146,017
Part VI · Governance 9 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $6,984,649 across 7 lines filed
Lines not itemized here account for $548,532 of total revenue; see the IRS return.
VIII-1b Membership dues$5,026,062
VIII-1h Total contributions, gifts and grants$5,026,062
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,328,473 · Unrelated business $171,039$1,499,512
VIII-3 Investment incomeUnrelated business $8,262$8,262
VIII-7 Net gain or loss on sales of assetsRelated to mission −$97,719−$97,719
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $1,671,938 · Unrelated business $286,649 · Excluded from tax $0$6,984,649
Part IX · Statement of functional expenses $6,838,632 across 13 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)$320,633
IX-7 Other salaries and wages$2,402,283
IX-10 Payroll taxes$567,413
IX-11c Accounting fees$11,800
IX-11g Other fees for services$484,861
IX-12 Advertising and promotion$4,691
IX-13 Office expenses$110,530
IX-17 Travel$37,137
IX-20 Interest$87,568
IX-22 Depreciation, depletion and amortization$1,067,162
IX-23 Insurance$168,380
IX-24 Other expenses (24a–d)Programs $1,089,216$1,089,216
IX-24e All other expenses$486,958
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$6,838,632
Part X · Balance sheet $12,272,717 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $2,722,437$2,380,193
X-4 Accounts receivableStart of year $1,102,233$1,006,365
X-8 Inventories for sale or useStart of year $150,010$122,258
X-9 Prepaid expenses and deferred chargesStart of year $25,707$13,261
X-10c Land, buildings and equipment, netStart of year $7,077,047$8,745,762
X-15 Other assetsStart of year $106,071$4,878
X-16 Total assetsStart of year $11,183,505$12,272,717
X-17 Accounts payable and accrued expensesStart of year $352,985$891,073
X-19 Deferred revenueStart of year $3,521,483$3,537,450
X-23 Secured mortgages and notes payableStart of year $250,000$623,350
X-25 Other liabilitiesStart of year $946,092$961,882
X-26 Total liabilitiesStart of year $5,070,560$6,013,755
X-29 Capital stock or trust principalStart of year $400,000$400,000
X-30 Paid-in or capital surplusStart of year $5,712,945$5,603,355
X-31 Retained earnings or endowment$255,607
X-32 Total net assets or fund balancesStart of year $6,112,945$6,258,962
X-33 Total liabilities and net assetsStart of year $11,183,505$12,272,717
Part XI · Reconciliation of net assets $6,258,962 net assets at year end
XI-1 Total revenue$6,984,649
XI-2 Total expenses$6,838,632
XI-3 Revenue less expenses$146,017
XI-4 Net assets at start of year$6,112,945
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$6,258,962

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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