Beach Club

The information for Beach Club is as of the organization's most recent filing in December 2020. This organization is located in Swampscott, MA. It has been in existence for 76 years, following its founding in 1944.

Organization Classification

The IRS classifies organizations according to the National Taxonomy of Exempt Entities (NTEE) system. The NTEE system helps the IRS assign a 3-character code to each organization to describe the organization's activities.

The Beach Club's NTEE code is N50. The "N" tells us that the organization is classified along with Recreational Clubs. The "50" tells us that the organization is a Recreation & Sports organization. The NTEE describes Recreation & Sports organizations as organizations that make available to members and their guests and facilities for recreational activities, sports and games, as well as social clubs that provide opportunities for people to meet and socialize with their peers at dances, parties, picnics, barbecues and other companionable events.

Every organization is also governed by a specific section of the Internal Revenue Code. The most common type is a 501(c)(3) organization. However, there are actually 29 different types of organizations that are identified by the Internal Revenue Code. This organization happens to be a 501(c)(7) organization. The IRS describes these organizations as Social and Recreational Clubs.

Perhaps the most accurate way to get a sense of what the organization hopes to achieve is by looking at its mission. The mission of the Beach Club is to provide social and recreational activities for its members and families. This includes swimming and tennis lessons, tournaments, and other social events.

Program Areas

Program Area 1: The Beach Club provides its members with a tennis facility and pool, as well as lessons and other activities, including tournaments. The club also hosts various social events throughout the year and sells food and drinks to members and their guests.

Program Area 2: The Beach Club provides a tennis facility and pool and offers lessons and other activities, including tournaments, to its members. Additionally, the Beach Club hosts various social events throughout the year and sells food and drinks to members and their guests.

Organization Staffing

Beach Club has 51 employees, none of whom were paid more than $100k according to the organization's most recent 990 tax filing. Supporting the paid staff are 12 volunteers.

Board Governance

The Beach Club is a non-profit organization with 42 voting members and 41 independent members. The organization has delegated management to an outside firm, and board meetings are documented. Unfortunately, the organization does not have a conflict of interest policy, does not require disclosure of conflicts, does not have a written whistleblower policy, does not have a document retention policy, does not substantiate and review leadership salary, does not substantiate and review officer's salaries, and does not provide copies of the 990 to the board prior to filing. This raises concerns about the governance of the Beach Club and potential conflicts of interest that may exist. It is important for the organization to have clear policies and procedures in place to ensure that the organization is well-governed and that any potential conflicts of interest are addressed.

Organization Growth

Overall, Beach Club has seen mixed results in terms of growth over the given time period. The program service revenue and total revenue both decreased, while investment income, other revenue, employee salaries, and total employees all increased. The number of volunteers was not meaningful over this time period.