Mountain Brook Club

Not tax-deductible

Mountain Brook, AL501(c)(7)Since 1927EIN 63-0147650

To maintain and operate a country club and the physical and recreational facilities appurtenant thereto for the social betterment of its members.

90¢ of each $1 spent went to programs.
Run by 25 volunteers and 395 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

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
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $1.4M a year · 10% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$2.0M
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.0 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$8.4M
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Independent board members
25
of 25 voting members
Looks good: 25 of 25 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$15.4M
+3% vs prior year
Spent
$15.1M
To programs
90%
Net assets
$24.9M
By yearFY2020–FY2025
Revenue
$15.4M
FY2025▲ +3%
Revenue by fiscal year
FY2020$9.7M
FY2021$11.6M
FY2022$17.1M
FY2023$14.4M
FY2024$15.0M
FY2025$15.4M
Expenses
$15.1M
FY2025▲ +6%
Expenses by fiscal year
FY2020$9.8M
FY2021$10.5M
FY2022$11.5M
FY2023$13.8M
FY2024$14.3M
FY2025$15.1M
Net assets
$24.9M
FY2025▲ +1%
Net assets by fiscal year
FY2020$16.4M
FY2021$17.5M
FY2022$23.1M
FY2023$23.8M
FY2024$24.6M
FY2025$24.9M

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

Status and standing

Is it real, and can you give to it?

Tax-deductible?
No
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Yes — filed FY2025
Legal name (IRS)Hdr · item CMountain Brook Club
EINHdr · item D63-0147650
Exempt statusHdr · item I501(c)(7) · active
Ruling yearIRS BMFFeb 1949
Year of formationHdr · item L1927
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CMountain Brook, AL
NTEE classificationIRS BMFNonprofit

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.90 Management & general $0.10
Program services90%$13.6M
Management & general10%$1.6M
Total functional expensesLn 25$15.1M

Finances

Money in and out, what it owns and owes

Surplus or deficit
+2%
as % of revenue, this year▼ -62% vs prior filing year
Program spending
90%
of expenses reach programs▲ +2% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$33.3M
FY2025▼ -2%
Total assets by fiscal year
FY2020$17.8M
FY2021$31.3M
FY2022$38.8M
FY2023$36.6M
FY2024$34.0M
FY2025$33.3M
Total liabilities
$8.4M
FY2025▼ -11%
Total liabilities by fiscal year
FY2020$1.5M
FY2021$13.8M
FY2022$15.7M
FY2023$12.7M
FY2024$9.4M
FY2025$8.4M
Revenue less expensesPt I · Ln 19$300K
Total assetsPt X · Ln 16$33.3M
Spent on programsPt IX · col B90%
Voting members of governing bodyPt I · Ln 325
Independent voting membersPt I · Ln 425

Balance Sheet

Part X · end of year
CashLn 1$19K
Total assetsLn 16$33.3M
Total liabilitiesLn 26$8.4M
Total net assetsLn 32$24.9M
Months of cash on handcomputed0.0

Statement of Revenue

Part VIII
Program service revenue$12.8M · 83%
Other revenue$2.6M · 17%
Program service revenue83%$12.8M
Other revenue17%$2.6M
Investment income$2K
Total revenueLn 12$15.4M

Money in detail

Form 990 · FY2025 · each figure shown with the dollars behind it
Cash and giving out
Months of spending covered by cash
Cash and easy-to-sell investments $19K · Operating expenses/yr $15.1M
0.0 months
Where the money goes
Program services
Program services $13.6M · Total expenses $15.1M
90%
Management & General
Management & general $1.6M · Total expenses $15.1M
10%
Fundraising
Fundraising $0 · Total expenses $15.1M
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $15.4M
0%
Government reliance
Government grants — · Total revenue $15.4M
—
Earned-income share
Program service revenue $12.8M · Total revenue $15.4M
83%
Investment reliance
Investment income $2K · Total revenue $15.4M
+0.01%
Program self-sufficiency
Program service revenue $12.8M · Total expenses $15.1M
85%
Growth & trend
Revenue change from last year
This year $15.4M · Prior year $15.0M
+3%
Revenue, average yearly change over 5 years
FY2020 $9.7M · FY2025 $15.4M
+10%
Net assets change over the year
End of year $24.9M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus or deficit, as % of revenue
Revenue $15.4M · Expenses $15.1M
+2%
Debts compared to what it owns
Total liabilities — · Total assets $33.3M
—
Net assets compared to what it owns
Net assets $24.9M · Total assets $33.3M
75%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $33.3M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Mark Lockridge · Reported title GENERAL MANAGER · Highest reported compensation $328K · Total expenses $15.1M
2%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $8.8M · Total expenses $15.1M
58%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Spent on programs 90%——
Spent on management, % of spending 10%——
Revenue growth 3%——

Straight from the Form 990 — descriptive, not an evaluation. A share is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
General Manager
$328,313Pt VII · Sec A
$315,273Pt VII · Sec A
Course and Grounds
$215,701Pt VII · Sec A
Tennis Pro
$180,011Pt VII · Sec A
Executive Chef
$177,144Pt VII · Sec A
Assistant Golf Pro
$171,117Pt VII · Sec A
Food and Beverage D
$153,108Pt VII · Sec A
Controller
$150,650Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Mark Lockridge$328,313$326,769$280,500$280,500$217,771$310,419
Jeffrey Jordan$315,273$319,790$269,362$269,362$255,089$248,730
Matthew Bryan$215,701$214,744$184,779$184,779$180,412$175,196
Paul Rosner$180,011$176,125$154,519$154,519$157,497$146,265
Jay Christmas$177,144$169,750————
Susan Zappin$171,117$158,232$120,388$120,388——
Xavier Gomez——$164,062$164,062——
Jeffrey Mayfield$153,108$149,231————

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.

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Governance & Policies

Part VI
  • 25Voting board membersPt VI · Ln 1a
  • 25Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aNo
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14Yes
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2Yes

Mission and programs

What it does.

Offers food, drinks, merchandise, and social/recreational benefits to private members.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

1 program service account for $13.6M of program spending, described in the organization's own filed words · FY2025.
01

To provide social and recreational benefits and offer food and beverages to its members

$13.6Mprogram expense

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Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest Viewing $15.4M$15.1M+3% 990 PDF
FY2024 $15.0M$14.3M+4% 990 PDF
FY2023 $14.4M$13.8M-16% 990 PDF
FY2022 $17.1M$11.5M+48% 990 PDF
FY2021 $11.6M$10.5M+19% 990 PDF
FY2020 $9.7M$9.8M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Full filing: Form 990 for FY2025

Every line we hold from the return, cited to its Part and line.
Part VIII · Statement of revenue $15,408,206 across 4 lines filed
Lines not itemized here account for $2,823,655 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $12,570,320$12,570,320
VIII-7 Net gain or loss on sales of assetsExcluded from tax $2,291$2,291
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $11,940$11,940
VIII-12 Total revenueRelated to mission $15,405,915 · Unrelated business $0 · Excluded from tax $2,291$15,408,206
Part IX · Statement of functional expenses $15,107,726 across 13 lines filed
IX-7 Other salaries and wagesPrograms $6,899,115 · Management $511,857$7,410,972
IX-8 Pension plan contributionsPrograms $46,527 · Management $38,223$84,750
IX-9 Other employee benefitsPrograms $612,091 · Management $123,942$736,033
IX-10 Payroll taxesPrograms $551,894 · Management $39,562$591,456
IX-11b Legal feesManagement $2,000$2,000
IX-11c Accounting feesPrograms $20,933 · Management $15,198$36,131
IX-13 Office expensesPrograms $26,195 · Management $13,049$39,244
IX-16 OccupancyPrograms $716,917$716,917
IX-20 InterestManagement $262,061$262,061
IX-22 Depreciation, depletion and amortizationPrograms $1,994,835 · Management $22,037$2,016,872
IX-23 InsurancePrograms $182,174 · Management $181,160$363,334
IX-24 Other expenses (24a–d)Programs $1,611,486 · Management $186,084$1,797,570
IX-24e All other expensesPrograms $895,087 · Management $155,299$1,050,386
IX-25 Total functional expensesPrograms $13,557,254 · Management $1,550,472 · Fundraising $0$15,107,726
Part X · Balance sheet $33,257,400 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $6,000$6,000
X-2 Savings and temporary cash investmentsStart of year $28,153$12,508
X-4 Accounts receivableStart of year $3,649,595$2,935,750
X-8 Inventories for sale or useStart of year $424,553$478,076
X-9 Prepaid expenses and deferred chargesStart of year $204,141$260,237
X-10c Land, buildings and equipment, netStart of year $29,588,733$28,700,258
X-15 Other assetsStart of year $67,867$864,571
X-16 Total assetsStart of year $33,969,042$33,257,400
X-17 Accounts payable and accrued expensesStart of year $852,872$939,868
X-19 Deferred revenueStart of year $2,402,777$1,769,164
X-24 Unsecured notes and loans payableStart of year $6,045,383$4,754,970
X-25 Other liabilitiesStart of year $67,818$892,726
X-26 Total liabilitiesStart of year $9,368,850$8,356,728
X-27 Net assets without donor restrictionsStart of year $24,600,192$24,900,672
X-32 Total net assets or fund balancesStart of year $24,600,192$24,900,672
X-33 Total liabilities and net assetsStart of year $33,969,042$33,257,400
Part XI · Reconciliation of net assets $24,900,672 net assets at year end
XI-1 Total revenue$15,408,206
XI-2 Total expenses$15,107,726
XI-3 Revenue less expenses$300,480
XI-4 Net assets at start of year$24,600,192
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$24,900,672

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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