Tupelo Country Club

The information for Tupelo Country Club is as of the organization's most recent filing in December '21. This organization is located in Belden, MS. It has been in existence for 90 years, following its founding in 1931.

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 Tupelo Country Club's NTEE code is N60. The "N" tells us that the organization is classified along with Recreation & Sports. The "60" tells us that the organization is focused on Amateur Sports. The NTEE describes Amateur Sports organizations as those that provide opportunities for people of all ages to learn, become competitive in, and enjoy organized recreational activities, sports, or games of their choice. These programs may be offered by local clubs devoted to a particular activity or sport and provide coaching assistance, access to equipment and facilities, and uniforms if necessary. They may also sponsor or arrange for athletes to participate in amateur competitions at the local or regional level. The main goal of these events is to provide enjoyment for the athletes and are not at a high enough competitive level to be considered spectator sports.

Every organization is also governed by a specific section of the Internal Revenue Code. The Tupelo Country Club is classified under Section 7, which is for Social and Recreational Clubs. This section includes organizations that provide social and recreational activities for their members.

Perhaps the most accurate way to understand the goals of the Tupelo Country Club is by looking at its mission. The mission of the organization is to provide family recreation opportunities in golf, tennis, swimming, and dining.

Program Areas

Program Area 1: Maintenance and operating expenses related to providing a facility for members for dining, meeting, and special occasions are reported within the general fund.

Program Area 2: This program area focuses on the maintenance and operating expenses associated with providing golf facilities for member usage.

Program Area 3: Maintenance and operating expenses related to providing tennis for member usage.

Program Area 4: Within the maintenance/operating expenses, the organization provides all other services to members as normally provided by a country club, including pool usage and special events.

Organization Staffing

Tupelo Country Club is led by Will West, who holds the position of President. The organization has a small labor force, consisting of 226 employees. Only one employee is paid over $100k per year. Currently, there are no volunteers supporting the organization's operations.

Board Governance

Tupelo Country Club, as a non-profit organization, appears to be well-governed based on the provided information. The organization has a total of 11 voting members, all of whom are independent. This indicates that the decision-making process is likely to be fair and unbiased, as there are no potential conflicts of interest among the board members. Furthermore, the fact that board meetings and committee meetings are documented suggests that the organization values transparency and accountability. Documenting these meetings ensures that important discussions, decisions, and actions are recorded and can be referred to in the future if needed. Although Tupelo Country Club does not have a conflict of interest policy or require disclosure of conflicts, the absence of potential conflicts of interest among its members mitigates this concern to some extent. However, it would be beneficial for the organization to establish these policies in order to further enhance its governance practices. Additionally, the organization does not have written whistleblower, document retention, or leadership salary review policies. While these policies are not mandatory, having them in place would provide additional safeguards and promote good governance practices. Lastly, the fact that the organization does not provide copies of the 990 form to the board prior to filing could be seen as a minor oversight. However, it is important to note that the 990 form is a public document and can be accessed by the board and other stakeholders after it is filed. Overall, Tupelo Country Club demonstrates a solid governance structure with independent members, documented meetings, and no potential conflicts of interest. However, there is room for improvement in terms of establishing certain policies to further enhance transparency and accountability within the organization.

Organization Growth

The Tupelo Country Club has experienced growth over the given time period. Program service revenue increased from $2.4M in 2018 to $2.7M in 2021, investment income increased from $17.7K to $24.0K, and other revenue increased from $732.8K to $892.3K. Additionally, total revenue increased from $3.1M to $3.6M. Employee salaries also increased from $1.5M to $1.6M, and the total number of employees grew from 179 to 226. Although total expenses also increased from $3.2M to $3.3M, the overall trend indicates that the Tupelo Country Club has experienced growth during the given time period.