Page 1

2 0 1 1

Compensation and Benefits Report

Powered By


Table of Contents Table of Contents ....................................................................................... 2 Section I – List of Tables and Figures ......................................................... 4 Section II – Comments on Survey and Report Methodology ....................... 6 Section III – Introduction to Club Benchmarking ......................................... 9 The Need ..................................................................................................................... 9 Current Situation .......................................................................................................... 9 Club Benchmarking Fills the Need ............................................................................... 9

Section IV – Executive Summary .............................................................. 12 Section V – Observations Regarding the Head of Club (HOC) ................. 14 Section VI – Operational Analysis Regarding Staffing Compensation and Expenses .................................................................................................. 20 Section VII – Health Insurance Analysis ................................................... 30 Section VIII – Executive Position Data ...................................................... 36 CEO/General Manager .............................................................................................. 37 COO/General Manager .............................................................................................. 39 General Manager ....................................................................................................... 41 Chief Financial Officer ................................................................................................ 43 Executive Chef ........................................................................................................... 45 Golf Course Superintendent....................................................................................... 47 Director of Golf ........................................................................................................... 49 Head Golf Professional .............................................................................................. 51 Head Tennis Professional .......................................................................................... 53

Section IX – Salaried Staff Data................................................................ 55 Assistant General Manager........................................................................................ 56 Clubhouse Manager ................................................................................................... 58 Food and Beverage Director ...................................................................................... 60 Catering Manager ...................................................................................................... 62 Director of Technology ............................................................................................... 64 Human Resources Director ........................................................................................ 66 Controller ................................................................................................................... 68 1st Assistant Superintendent ...................................................................................... 70

Page 2


1st Assistant Golf Professional ................................................................................... 72 1st Assistant Tennis Professional ............................................................................... 74 Membership/Marketing Director ................................................................................. 76 Head of Building Maintenance ................................................................................... 78 Health and Fitness Director........................................................................................ 80 Head Swim Professional ............................................................................................ 82 Bar Manager/Head Bartender .................................................................................... 84 Secretary/Administrative Assistant ............................................................................. 86 Harbor Master ............................................................................................................ 88

Section X – Hourly Staff Data ................................................................... 90 Appendix I – Regional Breakdowns .......................................................... 91 Appendix II – Available Cash White Paper ................................................ 92

Page 3


Section I – List of Tables and Figures Tables Table 1 – Average Base Salary Data ........................................................ 16 Table 2 – Average Base Salary Data by Revenue Market Segment – Clubs With Golf ................................................................................................... 17 Table 3 – Average Base Salary Data by Revenue Market Segment – Clubs Without Golf .............................................................................................. 17 Table 4 – Median Base Salary Data for Head of Club by Geographic Region ...................................................................................................... 18 Table 5 – Median Base Salary Data for Head of Club by Geographic Region ...................................................................................................... 19 Table 6 – Payroll to Operating Revenue Ratio and the Bottom Line ......... 27 Table 7 – Various Criteria Related to the Payroll to Revenue Ratio .......... 28 Table 8 – Type of Health Plan................................................................... 30 Table 9 – Services Covered By Plan......................................................... 30 Table 10 – Hourly Staff Wage Distribution ................................................ 90 Figures Figure 1 – Payroll as a Percentage of Operating Revenue – All Clubs ..... 21 Figure 2 – Payroll as a Percentage of Operating Revenue – Clubs With Golf ........................................................................................................... 21 Figure 3 – Payroll as a Percentage of Operating Revenue – Clubs Without Golf ........................................................................................................... 22 Figure 4 – Payroll as a Percentage of Operating Revenue – Clubs With Golf and Less Than $3.5 Million in Revenue ............................................. 22 Figure 5 – Payroll as a Percentage of Operating Revenue – Clubs With Golf and More Than $9.0 Million in Revenue ............................................ 23 Figure 6 – Total Payroll as a Percentage of Operating Revenue – Clubs Without Golf and Less Than $3.5 Million in Revenue ................................ 24 Figure 7 – Total Payroll as a Percentage of Operating Revenue – Clubs Without Golf and More Than $9.0 Million in Revenue ............................... 25 Figure 8 – Total Payroll as a Percentage of Operating Revenue – Clubs With Less Than 500 members .................................................................. 26 Figure 9 – Total Payroll as a Percentage of Operating Revenue – Clubs With More Than 1,000 members ............................................................... 27

Page 4


Figure 10 – Salary and Wages and Payroll Taxes and Benefits as a Percentage of Total Payroll ....................................................................... 29 Figure 11 – Healthcare Expense as a Percentage of Total Salary and Wages ...................................................................................................... 31 Figure 12– Healthcare Expense per Full Time Equivalent (FTE) .............. 32

Page 5


Section II – Comments on Survey and Report Methodology This report represents the results of the 2011 Compensation and Benefits Survey conducted in collaboration between Club Benchmarking (CB) and Club Managers Association of America (CMAA). The questions comprising the Compensation and Benefits survey and the Club Benchmarking Compensation and Benefits benchmark were developed by Club Benchmarking and CMAA national staff. The data was collected from survey participants between August 9, 2011, and September 26, 2011. A total of 493 CMAA clubs participated in the 2011 survey. As in the past, every respondent did not reply to every question on the survey. Therefore, the findings in this report are based on the responses received for each individual question. Past Compensation and Benefits surveys have centered on the CMAA member. This survey is more comprehensive by collecting data across the club. While the amount of data collected for the CMAA member in this survey is as comprehensive as years past, an equally comprehensive, club-wide view of Compensation and Benefits is also presented. Club Benchmarking and CMAA have exercised best effort in preparation of the information contained herein for accuracy. However, Club Benchmarking and CMAA disclaim all implied warranties, including, without limitation, warranties of merchantability or fitness for a particular purpose. Club Benchmarking and CMAA shall have no liability for any direct, incidental, special or consequential damages or lost profits. Club Benchmarking is the largest accessible club database available to General Managers and other people in the club management world. Club Benchmarking subscribers enter data once per year and are able to access a wide range of data needed for budgeting, planning, responding to board and committee questions, or just assessing areas of opportunity for their clubs. Once a club has access to the database, it becomes an invaluable resource and a staple for club managers. The report relies heavily on the concept of percentiles and quartiles. Percentiles and quartiles are easy to understand and offer an excellent view into the statistical distribution of a set of data. Certain percentile points characterize quartiles – namely the 25th percentile (lower quartile), 50th percentile (median) and 75th percentile (upper quartile). Twenty-five percent of all respondents fall in the lower quartile, 25 percent fall between the 25th percentile and the median, 25 percent fall between the median and the 75th percentile and 25 percent of all respondents fall in the upper quartile. The median bisects the distribution - half of the respondents lie below the median while half lie above it. A sample Statistical Icon is shown below using total member count. Half of the responding clubs had a total member count below 634 and half had a member count

Page 6


above. Twenty-five percent of clubs had a member count below 441 while 75 percent had a member count above 441 and finally, 75 percent of clubs had a member count below 980 while 25 percent had a member count above 980. Sample Statistical Icon - Total Member Count 25th Percentile

441

75th Percentile Median

980

634

Another example of a graphic used to communicate results throughout the report, and throughout Club Benchmarking’s online service, is shown below. The noted graphic is referred to as a scatter plot and shows a curve connecting every single response for the given data point (also referred to as a metric). The 25th, 50th and 75th percentiles are also shown on the curve. In this example, the 25th percentile is $6,116, the 50th percentile (median) is $9,130 and the 75th percentile is $12,772. As you read the report and come across scatter plots such as that below, you should be focusing on the curve between the 25th and 75th percentiles between which 50 percent of all clubs fall. As can be seen in the example, as you reach the ends of the curve, you see what are termed “outliers” – those clubs that for whatever reason form the anomalies for the given metric.

Page 7


Club Benchmarking’s online platform shows you exactly where your club’s position falls on a scatter plot or into exactly which percentile your club falls. You can see this for every data point to which your club responded by joining Club Benchmarking. If you need help in this regard, please see the contacts below. Both the data collection for the survey and the Club Benchmarking platform organize financial information in accordance with the Uniform System of Financial Reporting for Clubs. Copyright® 2011 by Club Managers Association of America. All rights reserved. Printed in the United States. No part of the publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written permission of the Club Managers Association of America. Club Benchmarking www.clubbenchmarking.com East Hampstead, NH 03826 Detailed questions or comments regarding the survey or the report should be addressed to either Ray Cronin (rcronin@clubbenchmarking.com) or Russ Conde (rconde@clubbenchmarking.com) at Club Benchmarking or to Josh Feuerstein at CMAA (josh.feuerstein@cmaa.org).

Page 8


Section III – Introduction to Club Benchmarking The Need General managers and executives of clubs are often tasked with supplying data comparing their club to peer clubs, hence reports such as this. Given some of the unique attributes of the club industry (revolving boards and committees, member ownership models, correlation to economic conditions) having reliable and readily available comparison data is especially important. Without accurate, standardized data, clubs often endure lengthy board and committee discussions where opinions are treated as fact, and a general lack of alignment on strategy or direction often persists. Current Situation For decades clubs have relied on certain and familiar methods to support the need for comparison data. Industry level surveys resulting in static reports, multiple club-to-club surveys which are typically redundant and lack standardization, and of course picking up the phone and calling fellow general managers and controllers (often termed shadow benchmarking). Not only are these methods highly redundant and reactionary, often driven by questions at the last board meeting, but the data often has a very short life span and is not available or useful to the industry at large. The data does not live beyond its reactionary goal. Club Benchmarking Fills the Need  The club industry will benefit immensely from a centralized, standardized, online data sharing platform containing complete finance, operations and compensation information. Such a platform is accessible to the entire industry, at any time, right from your desktop.  A single national, standardized (apples-to-apples) database, with user defined peer sets [Click to Enlarge Club Map]  Significant reduction in, or elimination of, the endless stream of surveys  Supports all club types (golf, country, yacht, city, other clubs)  Covering finance and operations, compensation and benefits and policies and procedures.  A dynamic database, constantly growing with historical data always accessible  Web-based, 24/7 access from anywhere

Page 9


The Club Industry’s Single, Centralized, Data Sharing Platform General Managers are often tasked with supplying data comparing their club to peer clubs. Without accurate data, boards often treat opinion as fact and discussions become tactical rather than strategic. CB’s national private club database gives you 24/7 access to financial, operational, compensation, and health plan information for strategic planning, budgeting, working with boards and committees, or analyzing opportunities to increase revenue or curb expenses. CB’s Available Cash Key Performance Indicators analyze your club for sources of cash, uses of cash and highlights where departmental misalignments or business model issues may exist. CB turns traditional surveying on its head by putting you in control with apples-to-apples data, real-time analysis, reports, and powerful peer filtering.

How Does It Work? Club Benchmarking (CB) is an online benchmarking tool for Country, City, Yacht, and other clubs. Financial, operational, and compensation data is entered by each club into the CB database through an easy to use online interface. Within seconds you can compare your key metrics to all clubs in the database or to a group of clubs you define using an intuitive filtering mechanism. Club Benchmarking features include: 

Metrics organized by department for data input and comparison

Filters that allow you to create peer groups “on-the-fly” for multiple peer comparison sets

Graphical Reports for summarizing and communicating meaningful data

Club Benchmarking gives you insight into your finances, operation, & compensation 

A standardized approach based on USFRC

Centralized data source eliminates redundancy of constant surveying

Comprehensive data across all club types

Highly secure and anonymous resource with 24/7 availability

Institutional memory and multi-year trend visibility

CLEAR AND EASY INTERFACE The dashboard organizes information into standard departmental groups. This screenshot illustrates the Club Benchmarking navigation dashboard.

Club Benchmarking and You Club Benchmarking (CB) is a member-based service for your club. CB is the club industry’s centralized, data-sharing platform giving 24/7 access to a national database of financial, operational, and compensation data. CB’s platform renders a systematic, industry wide approach to true “applesto-apples” comparisons nearly eliminating the time consuming ad-hoc surveys that run rampant. You can feel confident in having factual data at your fingertips without having to take weeks to create your own survey, email it to your peers and then collate the answers. Your data is always anonymous and secure. CB’s aggregation process assures that no other club can ever see your individual data.

www.clubbenchmarking.com  info@clubbenchmarking.com  617-803-0676


Real Time Data Removes the Guesswork and Increases Effectiveness Benchmarking is a proven business process used by successful businesses to assess and improve performance. Using web-based data collection and information delivery, CB provides immediate information to easily spot opportunities for improvement and highlight areas of excellent performance. If your club is like most clubs, too much time is spent in discussions based on opinion and anecdote. The effect of bringing real and relevant data into board, committee and staff meetings is immediate and powerful. CB is an education and decision-making tool that benefits club managers, board members, and inevitably the entire club membership. FINANCIAL, OPERATIONAL, AND COMPENSATION BENCHMARKING Club managers often tell us “I know the right thing to do for my club but I can’t convince my board. I just don’t have the data I need to back up my case.” Club Benchmarking arms you with real “apples-to-apples” information, allowing you to form and back up key club decisions. CB Members can generate reports that graphically display data as shown in the bottom screenshot. CB’s standard PowerPoint charts show you the distribution of data across your selected peer set, and exactly where your club sits on the curve.

POWERPOINT REPORTS WITH A SINGLE CLICK Reports graphically display key performance indicators as a curve with your position highlighted. The reports are in standard PowerPoint format allowing you to add or delete slides, add your own comments and information, and print or email like any PowerPoint file.

Find out how you can use Club Benchmarking to revolutionize your clubs’ financial and operational performance. Visit http://www.clubbenchmarking.com or call us at 617-803-0676 or 603-553-8958 to learn more.

www.clubbenchmarking.com  info@clubbenchmarking.com  617-803-0676


Section IV – Executive Summary The club industry is on the cusp of a critical stage of evolution regarding data sharing as this survey is the second to be completed using Dynamic BenchmarkingTM technology. Club Benchmarking’s Dynamic Benchmarking technology allows the data that has been input by survey participants to “live on” beyond the report itself – the data is accessible online 24/7. Participants can instantly refine the comparison data to their particular region, revenue range, club type, member count, etc. Participants can also see their data exactly as it appears in comparison to the user defined background data. This report presents a wealth of Compensation and Benefits data. A key change in this report relative to years past is the club-wide view. While past reports centered on the CMAA member, this report goes into detail concerning compensation and benefits for all of the key positions in clubs. Additionally, there is in depth analysis and reporting on Health Insurance expenses and plans which is a key concern for employers across the country. While there is a wealth of data presented statically in this report, readers of reports such as this are always wishing to “dig deeper” and to “dynamically” zero in more closely on their own particular situation. If you have a nagging desire to dig in and understand how all of this data and information pertains specifically to you and you club that is entirely possible given the collaboration between CMAA and Club Benchmarking. Compensation and Benefits surveys by their nature tend to present a micro view mainly centering on position by position compensation and benefits details. While this report certainly does that, it also rises above the micro to the macro and strategic view by presenting analysis and data from the club’s perspective considering key ratios resulting from expenses related to the most important asset in any club – its staff. If you seek a strategic view of staffing expenses, Section VI will be of great interest. Care and effort has been taken throughout the analysis in this report to make the analysis and data as relevant as possible for every reader. Attempts have been made to break new ground by presenting logical and detailed analysis based on the business results of the club. Every reader should find highly relevant benchmarks in the report, which can be further supplemented by accessing the Club Benchmarking online platform. Significant effort has been made in the data analysis to illuminate variations in results. There is more meaning in understanding what drives the variation in data than in focusing on any one data point. The precise comparison of your operation to the industry or peers requires your data to be present – which of course can’t be accomplished in this report – but can be accomplished if you become a subscriber to Club Benchmarking.

Page 12


Readers will likely find this report to be more graphical and less textual than prior reports. Conclusions are drawn in many places – in others the statistical distribution of data is presented and the conclusions are left to the reader. Key Overall Conclusions There is significant variation in the compensation of the Head of the Club. The data clearly indicates the main factor affecting compensation is the size of club. A key performance indicator of a club’s financial health is the ratio of Total Payroll Cost to Operating Revenue. Significant analysis of this ratio by club type and size is presented. Data is also presented indicating clubs with a ratio of Total Payroll Cost to Operating Revenue (excluding Initiation Fees and Capital Income) greater than 58 percent are likely to be generating operating deficits. Health care expense as a percentage of salaries and wages is 9 percent at the median which equates to half of the payroll tax and benefits burden of 18 percent at the median. Detailed compensation, benefits and demographic data is presented for nearly every position in the club in a standard comprehensive template. The report can become a club wide resource as a result. To access the full Club Benchmarking online database, join online at www.clubbenchmarking.com. You can filter the data with a range of club attributes. This provides you with a precise view of your clubs position-byposition compensation and benefits vs. your selected peers.

Page 13


Section V – Observations Regarding the Head of Club (HOC) While this year’s survey resulted in detailed compensation and benefits profiles across the entire club there is also a significant amount of data targeted directly at the Head of the Club. The Head of Club (HOC) position is defined as the person in the club holding the highest of the four titles; CEO/GM, COO/GM, GM or Clubhouse Manager. The Percentage of Respondents defined as Head of Club hold the following titles: CEO/GM – 47 percent COO/GM – 42 percent GM – 8 percent Clubhouse Manager – 3 percent Ninety-two percent (92%) of the Head of Club respondents were Male and eight percent (8%) were Female. HOC respondents reported the highest level of educational achievement as follows: Technical/Professional School (1 percent) High school graduate (4 percent) One to three years of college (13 percent) College Graduate two year degree (10 percent) College Graduate four-year degree (57 percent) Graduate work or degree (13 percent) Other (1 percent) HOC respondents reported having attained the following professional certifications: CCM (80 percent) CCE (15 percent) MCM (0 percent) CHAE (0 percent) CHTP (0 percent) ACF (chef) (1 percent) USPTA/PTR (tennis) (1 percent) CGCS (3 percent) PGA Certified (9 percent) Other (9 percent) Statistical Icons 1 through 4 show the distribution of responses for various other factors related to the HOC position.

Page 14


SI 1 Head of Club - Age 25th Percentile

75th Percentile Median

45

56

51 SI 2 Head of Club – Years in Club Management Profession 25th Percentile

75th Percentile Median

12

25

20 SI 3 Head of Club – Years as Head of Current Club th

75th Percentile

25 Percentile Median

3

9

5

25th Percentile

3

SI 4 Head of Club – Years at Current Club

75th Percentile

Median

11

6

Sixty-eight percent of HOCs indicated they received a written performance evaluation with the following responses as to who performed the evaluation: Club President – 37 percent Board/Executive Committee – 50 percent Management Company – 7 percent Other – 6 percent

Page 15


Forty-seven percent of respondents indicated they are under contract with the distribution of contract duration as shown in Statistical Icon 5 below. SI 5 Head of Club – Contract Length in Years 25th Percentile

75th Percentile Median

1

5

3

Compensation In addition to the Head of Club, Table 1 presents average base salary compensation data for the Clubhouse Manager and Assistant General Manager positions. None of the respondents indicating Assistant GM as their title were Head of Club while 9 percent of Clubhouse Managers reporting were HOCs. The base salary average for HOCs with the title Clubhouse Manager was actually less than the overall category of Clubhouse Manager so the data is not broken out based on HOC status. Table 1 – Average Base Salary Data Title

% Head of Club

All Respondents

Respondents from Clubs with Golf

Respondents from Clubs without Golf

CEO/GM or COO/GM

100%

$169,388

$171,982

$151,522

General Manager

100%

$136,779

$140,460

$124,688

Assistant General Mgr.

0%

$85,586

$90,141

$70,404

Clubhouse Mgr.

9%

$74,273

$75,292

$66,515

Tables 2 and 3 present average base salary compensation data by revenue market segment for clubs with and without golf respectively (Please see the 2011 Finance and Operations Report for an in depth analysis and discussion of the club industry’s market segmentation based on revenue).

Page 16


Table 2 – Average Base Salary Data by Revenue Market Segment – Clubs With Golf

Small Market Segment Less Than $3.5 Million Lower-Mid Market Segment $3.5 – 6.0 Million Upper MidMarket Segment $6.0 – $9.0 Million Large Market Segment More Than $9.0 Million

CEO/GM

COO/GM

General Mgr.

Assistant GM/ Clubhouse Mgr.

$107,000

$104,579

$91,598

$51,571

$156,947

$145,023

$131,538

$63,320

$159,000

$176,303

$162,167

$80,920

$273,272

$235,979

$209,657

$100,205

Table 3 – Average Base Salary Data by Revenue Market Segment – Clubs Without Golf CEO/GM

Small Market Segment More Than $3.5 Million Lower-Mid Market Segment $3.5 – 6.0 Million Upper MidMarket Segment $6.0 – $9.0 Million Large Market Segment Less Than $9.0 Million

COO/GM

General Mgr.

Assistant GM/ Clubhouse Mgr.

$99,433

$103,338

$65,690

$137,500

$130,667

$62,209

$200,041

$164,556

$71,174

$223,935

$172,187

$83,125

Not enough responses

Page 17


Table 4 presents median base salary compensation data for the Head of Club only by geographic location. The data presented is independent of Head of Club title. The regional groupings are detailed in Appendix I. Table 4 – Median Base Salary Data for Head of Club by Geographic Region

Region Mid-Atlantic Midwest New England South West All Clubs

Base Salary

Cash Bonus

Median All other Benefits

$150,000 $130,000 $157,000 $140,000 $170,000 $142,500

$18,000 $13,000 $19,000 $15,000 $20,000 $15,000

$14,737 $11,000 $18,231 $13,550 $14,056 $14,100

*Appendix 1 includes regional breakdowns

Page 18

Full Time Equivalents at Club 50 50 47 71 68 60

Club Revenue $5,200,000 $4,111,396 $4,651,000 $6,000,000 $6,204,000 $5,271,329


Table 5 presents median base salary and total compensation data for the Head of Club based on a variety of factors that tend to influence the Head of Club’s compensation. Total Compensation includes base salary, cash bonus and all other benefits. Section VIII of this report presents detailed compensation data by for all Head of Club titles and for nearly all salaried positions within the club. Table 5 – Median Base Salary Data for Head of Club by Geographic Region Factor

Tenure in Profession

Member Count

Revenue

Annual Dues

Criteria < 10 years 10 – 20 years > 20 years < 500 500 – 1000 > 1000 < $3.5 MM $3.5 – $9.0 MM > $9.0 MM < $4,000 $4,000 – $8,000 > $8,000 < 50

FTE

50 – 100 > 100

GM

Title Distribution GM/COO GM/CEO

Base Salary

Total Compensation

69%

24%

6%

$113,000

$135,000

47%

47%

6%

$130,811

$162,100

39%

49%

12%

$160,800

$200,200

56%

37%

7%

$130,000

$149,850

46%

44%

10%

$140,500

$179,980

34%

55%

11%

$185,000

$237,250

67%

26%

6%

$100,000

$116,000

43%

50%

7%

$147,500

$185,900

29%

51%

20%

$220,000

$291,837

50%

42%

8%

$119,100

$148,410

45%

45%

10%

$145,000

$171,200

49%

46%

5%

$183,000

$216,925

59%

36%

5%

$110,000

$134,555

38%

57%

5%

$153,000

$190,800

32%

44%

24%

$215,000

$259,029

Page 19


Section VI – Operational Analysis Regarding Staffing Compensation and Expenses This section is intended to serve as a strategic financial guide focusing on expenses related to staffing throughout the club industry. Space limitations allow for only a few peer comparison sets to be established and analyzed. If you are a subscriber to Club Benchmarking, you can use the following analysis as a framework to complete analysis of your club using your own self-defined, peer comparison sets. Most of the analysis and all of the charts presented in this section are generated automatically using Club Benchmarking. From a management standpoint, staffing costs are one of the most critical predictors of a club’s financial performance. The key staffing cost metric to consider is Total Payroll Cost as a percentage of Total Operating Revenue. Figure 1 presents the distribution of the ratio of Total Payroll Costs including all Taxes and Benefits as a percentage of Operating Revenue for all clubs participating in the survey (Operating Revenue does include Membership Dues revenue but does not include Initiation Fees or any income associated with Capital Dues or Capital Assessments). As can be seen from Figure 1 there is a fairly tight distribution around the median of 53 percent with the 25th and 75th percentiles of 48 percent and 58 percent respectively. Figures 2 through 9 are presented to uncover any variation that may exist due to club type or size. The various figures encompass the variation in the ratio for clubs with and without golf, the small and large revenue market segments and different membership counts. Analysis of the various charts indicates a fairly consistent ratio independent of size or type of club or of membership count. There may be a small but possibly meaningful variation that exists in the Payroll to Revenue ratio between clubs with golf and those without golf. Clubs without golf have a smaller ratio of total payroll cost to operating revenue – with the Median being a ratio of 50 percent versus a Median of 54 percent for those clubs with golf. Further analysis indicates the average club without golf has 45 percent of its operating revenue coming from membership dues whereas the average for clubs with golf is 51 percent - thereby creating more available cash in clubs with golf to subsidize the higher Payroll to Revenue ratio. While there is likely variation due to existence of golf, the effect is only marginal.

Page 20


Figure 1 – Payroll as a Percentage of Operating Revenue – All Clubs

Figure 2 – Payroll as a Percentage of Operating Revenue – Clubs With Golf

Page 21


Figure 3 – Payroll as a Percentage of Operating Revenue – Clubs Without Golf

Figure 4 – Payroll as a Percentage of Operating Revenue – Clubs With Golf and Less Than $3.5 Million in Revenue

Page 22


Figure 5 – Payroll as a Percentage of Operating Revenue – Clubs With Golf and More Than $9.0 Million in Revenue

Page 23


Figure 6 – Total Payroll as a Percentage of Operating Revenue – Clubs Without Golf and Less Than $3.5 Million in Revenue

Page 24


Figure 7 – Total Payroll as a Percentage of Operating Revenue – Clubs Without Golf and More Than $9.0 Million in Revenue

Page 25


Figure 8 – Total Payroll as a Percentage of Operating Revenue – Clubs With Less Than 500 members

Page 26


Figure 9 – Total Payroll as a Percentage of Operating Revenue – Clubs With More Than 1,000 members

Understanding your club’s Payroll to Revenue ratio relative to the industry at large and peer comparison sets is a key performance indicator. Club Benchmarking subscribers can instantly benchmark their Payroll to Revenue ratio with an automatically generated report against both the industry at large and user defined, peer comparison sets. Mission critical analysis is presented in Table 6. Table 6 shows the relationship between the Payroll to Revenue ratio and the “bottom line” income or deficit in a club. Table 6 – Payroll to Operating Revenue Ratio and the Bottom Line Payroll to Operating Revenue Ratio

Average Net Available Cash

Median Net Available Cash

% of Clubs with Negative Net Available Cash

Less Than 48%

$534,682

$198,279

31%

48% – 58%

$50,452

($28,445)

52%

More Than 58%

($256,052)

($172,279)

70%

Page 27


Analysis of hundreds of clubs financial data contained in the Club Benchmarking database led to the development of a key concept which Club Benchmarking has termed the Available Cash Model. Appendix II of this report contains a white paper describing Club Benchmarking’s Available Cash Model. The premise of the Available Cash Model is that the sources and uses of cash to run a club are common throughout the industry. Clubs derive and use cash from the same places and in common proportions. The white paper will describe the exact measure of Available Cash and Net Available Cash but the Net Available Cash is the bottom line surplus or deficit of operating cash after paying for all operating costs and activities at the club. As can be seen in Table 6, there is a very distinct correlation between Net Available Cash and the Payroll to Revenue ratio. Those clubs with higher Payroll to Revenue ratios tend to have more negative Net Available Cash. The correlation is unmistakable. Table 7 is presented in a further effort to unearth performance relationships or indicators related to the Payroll to Revenue ratio. There does not appear to be a correlation to total revenue or membership dues income but there does appear to be a relationship between the F&B Labor to F&B revenue ratio and the Payroll to Revenue ratio. Peak employee count relative to revenue may also be a correlating indicator. Table 7 – Various Criteria Related to the Payroll to Revenue Ratio Payroll to Operating Revenue Ratio

Total Club Revenue (Avg.) $6,594,982

Total Membership Dues Revenue (Avg.) $3,162,984

F&B Labor as Percent of F&B Revenue (Avg.) 57%

Peak Employee Count (Avg.) 91

Less Than 48% 48% – 58% More Than 58%

$7,826,691 $7,785,893

$3,865,230 $3,618,599

65% 73%

130 146

Figure 10 shows the distribution of Salaries and Wages and Payroll Taxes and Benefits as a percentage of Total Payroll for all clubs. There is meaningful variation in the payroll taxes and benefits burden. Section VII dissects the health care component of the payroll taxes and benefits costs.

Page 28


Figure 10 â&#x20AC;&#x201C; Salary and Wages and Payroll Taxes and Benefits as a Percentage of Total Payroll

Page 29


Section VII – Health Insurance Analysis This section analyzes the responses to the Health Insurance section of the survey. Club Benchmarking subscribers can filter the data to precisely produce a healthcare benchmark report for clubs similar to their own. The proportion of clubs offering life insurance and disability insurance in addition to health insurance for their employees are 97% and 74% respectively. Table 8 below shows the distribution of responses to the question regarding the types of health plans offered. Table 8 – Type of Health Plan Service

Proportion of Respondents Plans Including 38% 23% 22% 9% 3% 3% 1% 0%

PPO Both HMO and PPO HMO High Deductible Plan POS Other EPO Indemnity

Table 9 below shows the proportion of respondents indicating each of the components cited in their health insurance plan. Table 9 – Services Covered By Plan Service

Proportion of Respondents Plans Including 97% 95% 93% 79% 65% 62% 26%

Major Medical Prescription Drugs Hospitalization Dental Mental Health Vision Care Health Savings Account

Page 30


Cafeteria Plan â&#x20AC;&#x201C; 55 percent of the responding clubs indicated offering a Section 125 plan while 45 percent indicated they do not. Healthcare Plan Expenses Figures 11 and 12 below present the spectrum of responses regarding Health Care expenses in a strategic manner. Figure 11 shows the variation of Total Health Care expense as a Percentage of Salary and Wages across all clubs participating in the survey. The median club spends 9 percent of their salary and wage expense on health care for employees and the variation from the 25th percentile to the 75th percentile is 7 to 12 percent. Figure 11 â&#x20AC;&#x201C; Healthcare Expense as a Percentage of Total Salary and Wages

Page 31


Figure 12 presents the Healthcare expense per Full Time Equivalent (FTE). As can be seen, there is a fairly significant variation from the 25th to 75th percentile. Figure 12â&#x20AC;&#x201C; Healthcare Expense per Full Time Equivalent (FTE)

The variation in health care expenses from one club to the next is directly related to the offerings made to employees on behalf of the club. The most significant driver is the premium expense of the plans offered by the club coupled with the portion of the premium the club pays for both the employee and their family. Statistical Icons 6 - 10 show the variation of these key drivers. SI 6 Total Annual Premium Expense â&#x20AC;&#x201C; Individual Plan 25th Percentile

$3,500

75th Percentile Median

$4,519

Page 32

$5,644


SI 7 Total Annual Premium Expense – Family Plan 25th Percentile

$7,580

75th Percentile Median

$15,283

$12,000 SI 8 Typical Portion of Individual Premium Paid for by Club 25th Percentile

70%

75th Percentile Median

90%

80% SI 9 Typical Portion of Family Premium Paid for by Club – Employee 25th Percentile

41%

75th Percentile Median

85%

70%

SI 10 Typical Portion of Family Premium Paid for by Club – Family Member 25th Percentile

0%

75th Percentile Median

75%

50%

One of the tactics clubs employ to manage their healthcare expenses is to manage the amount of the premium covered for a family plan. This is a common tactic outside the club industry as well. While the average portion of the premium a club covers for an employee on both a family and individual plan is 76 percent, the average portion of the premium covered by the club for the spouse/family is only 43 percent. Clubs that cover more than 70 percent of the premium for the family members of the employee average $5,037 healthcare expense per FTE while those that cover less than 50 percent of the premium average $3,243 per FTE in comparison to an overall expense per FTE of $3,756 for all clubs. Statistical Icons 11 – 19 show the variation for all clubs of the key characteristics of health care insurance plans.

Page 33


SI 11 Annual Maximum Deductible – Individual Plan 25th Percentile

75th Percentile Median

$500

$1,938

$1,000

SI 12 Annual Maximum Deductible – Family Plan 25th Percentile

$1,000

75th Percentile Median

$4,000

$2,600

SI 13 Annual Maximum Out of Pocket – Individual Plan 25th Percentile

$1,500

75th Percentile Median

$3,000

$2,500

SI 14 Annual Maximum Out of Pocket – Family Plan 25th Percentile

$3,000

75th Percentile Median

$7,000

$5,000

SI 15 Co-Pay Doctor Visit 25th Percentile

$20

75th Percentile Median

$25

Page 34

$30


SI 16 Co-Pay Generic Prescriptions 25th Percentile

$10

75th Percentile Median

$15

$10 SI 17 Co-Pay Emergency Room Visit 25th Percentile

$75

75th Percentile Median

$187

$100

SI 18 Co-Pay Hospital Visit 25th Percentile

$0

75th Percentile Median

$350

$100

SI 19 Co-Insurance Hospital Visit 25th Percentile

0%

75th Percentile Median

20%

Page 35

20%


Section VIII – Executive Position Data The survey gathered data for Executive and Salaried positions across the club by using a standardized template to make the data gathering process easier. The presentation of the resulting responses for the standardized template requires two pages for each of the positions. The Executive positions for which the data was gathered include: CEO/General Manager, COO/General Manager, General Manager, Chief Financial Officer, Executive Chef, Golf Course Superintendent, Director of Golf, Head Golf Professional and Head Tennis Professional. Note Well – In certain sections where bonus and benefits are presented you will find that the Total Compensation statistics do not total. Statistically, each of the benefits line items is taken as a standalone so the percentile calculations are only for those receiving the given benefit, meaning they do not take into account the “zeros” for those employees not receiving the benefit. Therefore the totals won’t match the sums of the given column. However, the Total Cash Compensation and the Total Compensation line items accurately reflect the statistical distribution of those two metrics.

The Executive position data follows.

Page 36


CEO/General Manager Cash Compensation 25th Med. Base Salary $133,570 $187,500 Cash Bonus $9,375 $24,900 Total $144,075 $188,500

75th $221,625 $45,500 $277,063

Highest Level of Education % Resp. 3% 0% 11% 14% 54% 11% 6%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 83% ACF 17% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 4% 0% 0% 8% 12%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 17 4 4

Med. 23 8 5

75th 29 12 10

Demographics 25th Med. 75th 48 53 59 94% - Male 6 % - Female

Page 37

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$3,975 $17,500

$5,200 $20,000

$10,000 $90,000

$5,555 $3,713 $28,000 $2,000

$10,000 $7,000 $30,000 $3,000

$13,625 $7,733 $30,000 $3,600

$3,000

$5,000

$7,000

$1,000 $3,750 $0

$2,000 $4,500 $0

$3,750 $10,425 $0

$9,700

$21,783

$39,711

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 60% 46% 49% 9% 29% 69% 43% 89% 0% 9% 54% 74% 0%


Contract and Performance Evaluation % of Respondents under Contract: 42% % of Respondents with Severance: 57% 25th Med. Contract Duration (Mths) 24 36 Months of Severance 4 6

Association Membership and Professional Development 75th 60 8

67% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 53% Board or Executive Committee 41% General Manager 0% Department Committee 0% Department Supervisor 0% Management Company 3% Clubhouse Manager 0% Assistant General Manager 0% Other 3% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 9% Profit 56% Holiday Bonus Fund 18% Increased Membership 32% Member Satisfaction 65% Budget Goals 68% Board Discretion 76% Assistant General Manager 9% Other 3% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 6% 29% 9% 6% 88% 3% 3% 6% 3%

Page 38

To which Associations does the Employee belong? % Resp. CMAA 100% HFTP 3% GCSAA 0% PGA 6% USPTA 0% IFMA 0% ACF 3% Other 21% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 100% Annual Conference - Employee 88% Annual Conference - Spouse 38% Workshop Expenses 65% BMI Programs 35% Other 1 Week Education Programs 24% Chapter Meeting Expenses – 82% Employee Chapter Meeting Expenses – Spouse 32% CMAA Leadership & Legislative 41% Conference CMAA Wine Society Dues 18% Professional Magazines 71% Trade Show Attendance 47% Premier Club Services Subscription 41% CMAA Bookmart Resources 44% Assistant Managers Conference 6% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $3,000 $6,000

75th $10,000


COO/General Manager Cash Compensation 25th Med. Base Salary $125,000 $156,000 Cash Bonus $12,000 $20,000 Total $139,875 $180,179

75th $190,000 $33,500 $220,000

Highest Level of Education % Resp. 1% 2% 14% 10% 59% 14% 0%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 84% ACF 19% USPTA/PTR 0% CGCS 1% PGA 0% Other

% Resp. 2% 2% 2% 7% 5%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 15 3 3

Med. 20 5 5

75th 25 9 8

Demographics 25th Med. 75th 44 50 56 94% - Male 6 % - Female

Page 39

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$3,928 $5,400

$6,000 $10,400

$8,856 $16,500

$5,000 $5,000 $12,000 $1,000

$9,000 $7,200 $18,000 $2,000

$12,464 $10,000 $24,000 $3,000

$4,000

$5,000

$7,500

$1,000 $1,000 $48,250

$1,900 $2,000 $95,500

$2,500 $5,000 $142,750

$10,353

$19,836

$32,250

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 78% 23% 44% 9% 38% 71% 40% 81% 2% 0% 45% 81% 0%


Contract and Performance Evaluation % of Respondents under Contract: 57% % of Respondents with Severance: 64% 25th Med. Contract Duration (Mths) 12 36 Months of Severance 3 6

Association Membership and Professional Development 75th 60 8

67% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 39% Board or Executive Committee 50% General Manager 1% Department Committee 0% Department Supervisor 0% Management Company 3% Clubhouse Manager 0% Assistant General Manager 0% Other 7% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 10% Profit 47% Holiday Bonus Fund 9% Increased Membership 27% Member Satisfaction 56% Budget Goals 65% Board Discretion 71% Assistant General Manager 9% Other 8% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 11% 13% 2% 3% 83% 10% 0% 0% 4%

Page 40

To which Associations does the Employee belong? % Resp. CMAA 100% HFTP 1% GCSAA 3% PGA 7% USPTA 1% IFMA 0% ACF 3% Other 14% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 99% Annual Conference - Employee 93% Annual Conference - Spouse 44% Workshop Expenses 80% BMI Programs 60% Other 1 Week Education Programs 28% Chapter Meeting Expenses Employee 86% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 27% CMAA Leadership & Legislative 32% Conference CMAA Wine Society Dues 27% Professional Magazines 64% Trade Show Attendance 46% Premier Club Services Subscription 37% CMAA Bookmart Resources 34% Assistant Managers Conference 4% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $4,250 $6,000

75th $9,000


General Manager Cash Compensation 25th Med. Base Salary $99,750 $128,191 Cash Bonus $5,000 $12,000 Total $106,375 $140,000

75th $165,000 $25,000 $188,250

Highest Level of Education % Resp. 1% 6% 13% 10% 56% 12% 2%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 74% ACF 9% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 0% 1% 4% 13% 13%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 10 4 3

Med. 16 7 6

75th 25 13 10

Demographics 25th Med. 75th 45 51 56 90% - Male 10% - Female

Page 41

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

75th

Med.

$3,495 $5,000

$5,101 $8,000

$7,902 $15,730

$3,636 $3,600 $14,550 $600

$7,324 $6,000 $24,000 $1,500

$11,856 $9,700 $35,205 $2,100

$2,500

$3,500

$5,500

$1,000 $1,000 $2,000

$1,500 $2,500 $3,000

$2,400 $3,800 $19,000

$6,875

$15,650

$27,104

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 72% 29% 30% 7% 28% 64% 22% 79% 0% 1% 38% 72% 0%


Contract and Performance Evaluation % of Respondents under Contract: 38% % of Respondents with Severance: 35% 25th Med. Contract Duration (Mths) 12 36 Months of Severance 3 6

Association Membership and Professional Development 75th 36 9

56% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 34% Board or Executive Committee 50% General Manager 0% Department Committee 0% Department Supervisor 0% Management Company 11% Clubhouse Manager 0% Assistant General Manager 0% Other 5% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 7% Profit 38% Holiday Bonus Fund 16% Increased Membership 19% Member Satisfaction 46% Budget Goals 53% Board Discretion 68% Assistant General Manager 12% Other 6% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 17% 14% 9% 5% 71% 6% 1% 2% 7%

Page 42

To which Associations does the Employee belong? % Resp. CMAA 98% HFTP 0% GCSAA 3% PGA 10% USPTA 0% IFMA 1% ACF 1% Other 12% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 97% Annual Conference - Employee 78% Annual Conference - Spouse 25% Workshop Expenses 58% BMI Programs 39% Other 1 Week Education Programs 18% Chapter Meeting Expenses – Employee 77% Chapter Meeting Expenses – Spouse 21% CMAA Leadership & Legislative 21% Conference CMAA Wine Society Dues 20% Professional Magazines 55% Trade Show Attendance 40% Premier Club Services Subscription 26% CMAA Bookmart Resources 26% Assistant Managers Conference 4% Estimated Professional Development Investment on behalf of this Employee: 25th Med.

75th

Amount

$7,150

$2,625

$5,000


Chief Financial Officer Cash Compensation 25th Med. Base Salary $89,375 $112,680 Cash Bonus $5,000 $10,000 Total $100,305 $120,000

75th $129,375 $13,544 $140,519

Highest Level of Education % Resp. 0% 0% 5% 5% 65% 26% 0%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 10% ACF 0% USPTA/PTR 0% CGCS 20% PGA 5% Other

% Resp. 0% 0% 0% 0% 90%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 6 4 3

Med. 10 7 6

75th 16 11 11

Demographics 25th Med. 75th 43 49 55 52% - Male 48% - Female

Page 43

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$4,000 $3,428

$4,960 $4,775

$6,575 $9,668

$3,858 $0 $0 $725

$8,400 $0 $0 $1,250

$11,310 $0 $0 $1,563

$2,125

$3,000

$4,000

$0 $1,800 $0

$0 $3,500 $0

$0 $5,250 $0

$5,978

$11,800

$18,464

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 70% 55% 2% 2% 18% 55% 5% 68% 0% 2% 18% 61% 0%


Contract and Performance Evaluation % of Respondents under Contract: 15% % of Respondents with Severance: 23% 25th Med. Contract Duration (Mths) 24 36 Months of Severance 4 6

Association Membership and Professional Development 75th 48 6

79% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 0% Board or Executive Committee 5% General Manager 93% Department Committee 0% Department Supervisor 0% Management Company 0% Clubhouse Manager 0% Assistant General Manager 0% Other 2% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 12% Profit 31% Holiday Bonus Fund 29% Increased Membership 2% Member Satisfaction 19% Budget Goals 60% Board Discretion 31% Assistant General Manager 57% Other 5% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 2% 7% 7% 5% 93% 16% 0% 0% 2%

Page 44

To which Associations does the Employee belong? % Resp. CMAA HFTP GCSAA PGA USPTA IFMA ACF Other

18% 76% 0% 0% 0% 3% 0% 32%

Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 86% Annual Conference - Employee 78% Annual Conference - Spouse 19% Workshop Expenses 39% BMI Programs 8% Other 1 Week Education Programs 14% Chapter Meeting Expenses Employee 58% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 6% CMAA Leadership & Legislative Conference 6% CMAA Wine Society Dues 3% Professional Magazines 44% Trade Show Attendance 22% Premier Club Services Subscription 3% CMAA Bookmart Resources 0% Assistant Managers Conference 3% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $2,000 $3,000

75th $4,000


Executive Chef Cash Compensation 25th Med. Base Salary $65,000 $82,000 Cash Bonus $1,628 $5,000 Total $69,031 $85,000

75th $100,000 $10,000 $109,340

Highest Level of Education % Resp. 30% 10% 9% 17% 26% 3% 4%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 1% ACF 1% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 79% 0% 0% 0% 21%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 7 3 2

Med. 12 5 4

75th 20 10 8

Demographics 25th Med. 75th 37 44 51 95% - Male 5% - Female

Page 45

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$2,000 $2,631

$3,000 $5,000

$5,000 $6,037

$3,560 $985 $3,375 $500

$6,000 $1,965 $6,300 $1,000

$10,075 $4,250 $7,625 $1,275

$1,000

$2,000

$3,000

$1,000 $875 $0

$1,000 $1,200 $0

$2,000 $2,500 $0

$3,500

$6,970

$12,475

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 62% 65% 4% 3% 24% 45% 26% 67% 0% 0% 8% 44% 0%


Contract and Performance Evaluation % of Respondents under Contract: 12% % of Respondents with Severance: 11% 25th Med. Contract Duration (Mths) 12 24 Months of Severance 3 3

Association Membership and Professional Development 75th 36 3

82% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 0% Board or Executive Committee 2% General Manager 81% Department Committee 0% Department Supervisor 3% Management Company 0% Clubhouse Manager 10% Assistant General Manager 2% Other 2% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 11% Profit 34% Holiday Bonus Fund 34% Increased Membership 2% Member Satisfaction 46% Budget Goals 53% Board Discretion 18% Assistant General Manager 48% Other 6% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 12% 7% 3% 3% 80% 4% 0% 0% 4%

Page 46

To which Associations does the Employee belong? % Resp. CMAA 4% HFTP 0% GCSAA 0% PGA 0% USPTA 0% IFMA 0% ACF 96% Other 5% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 67% Annual Conference - Employee 48% Annual Conference - Spouse 5% Workshop Expenses 36% BMI Programs 5% Other 1 Week Education Programs 17% Chapter Meeting Expenses 26% Employee Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 2% CMAA Leadership & Legislative 2% Conference CMAA Wine Society Dues 3% Professional Magazines 40% Trade Show Attendance 46% Premier Club Services Subscription 3% CMAA Bookmart Resources 2% Assistant Managers Conference 2% Estimated Professional Development Investment on behalf of this Employee: 25th Med. 75th Amount $1000 $2000 $4050


Golf Course Superintendent Cash Compensation 25th Med. Base Salary $84,258 $103,000 Cash Bonus $1,925 $5,000 Total $86,875 $110,000

75th $138,400 $12,500 $145,500

Highest Level of Education % Resp. 4% 4% 2% 13% 74% 3% 1%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 0% ACF 0% USPTA/PTR 1% CGCS 1% PGA 0% Other

% Resp. 0% 0% 80% 1% 20%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 12 5 4

Med. 17 10 8

75th 25 15 15

Demographics 25th Med. 75th 37 45 52 99% - Male 1% - Female

Page 47

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$2,617 $3,750

$3,895 $5,617

$5,975 $9,700

$4,800 $4,800 $8,400 $500

$6,165 $6,000 $12,000 $1,000

$10,000 $8,400 $24,000 $1,200

$2,000

$2,500

$4,000

$0 $1,000 $0

$0 $1,300 $0

$0 $1,900 $0

$6,555

$11,940

$20,157

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 61% 48% 57% 5% 26% 58% 0% 59% 0% 0% 20% 67% 0%


Contract and Performance Evaluation % of Respondents under Contract: 27% % of Respondents with Severance: 22% 25th Med. Contract Duration (Mths) 24 36 Months of Severance 3 5

Association Membership and Professional Development 75th 36 6

82% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 1% Board or Executive Committee 10% General Manager 82% Department Committee 3% Department Supervisor 2% Management Company 1% Clubhouse Manager 1% Assistant General Manager 0% Other 0% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 13% Profit 20% Holiday Bonus Fund 28% Increased Membership 4% Member Satisfaction 40% Budget Goals 49% Board Discretion 30% Assistant General Manager 45% Other 5% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 10% 9% 3% 1% 79% 6% 1% 1% 6%

Page 48

To which Associations does the Employee belong? % Resp. CMAA 0% HFTP 0% GCSAA 96% PGA 1% USPTA 0% IFMA 0% ACF 0% Other 9% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 90% Annual Conference - Employee 85% Annual Conference - Spouse 10% Workshop Expenses 44% BMI Programs 1% Other 1 Week Education Programs 9% Chapter Meeting Expenses – 53% Employee Chapter Meeting Expenses – Spouse 2% CMAA Leadership & Legislative 0% Conference CMAA Wine Society Dues 0% Professional Magazines 34% Trade Show Attendance 46% Premier Club Services Subscription 0% CMAA Bookmart Resources 0% Assistant Managers Conference 1% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $2,000 $3,000

75th $5,000


Director of Golf Cash Compensation 25th Med. Base Salary $76,000 $96,700 Cash Bonus $1,500 $6,000 Total $81,000 $102,000

75th $125,000 $11,125 $136,181

Highest Level of Education % Resp. 1% 0% 4% 6% 81% 1% 6%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 0% ACF 0% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 0% 0% 0% 100% 0%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 15 6 4

Med. 22 11 8

75th 28 18 17

Demographics 25th Med. 75th 42 49 56 99% - Male 1 % - Female

Page 49

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

75th

Med.

$2,600 $4,250

$3,600 $5,692

$5,500 $12,244

$4,744 $3,539 $5,000 $500

$6,754 $6,000 $6,000 $1,000

$10,150 $7,200 $7,000 $2,100

$2,000

$2,750

$4,000

$0 $1,700 $5,250

$0 $5,000 $12,000

$0 $14,500 $20,000

$9,700

$15,000

$29,400

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 61% 47% 4% 1% 43% 67% 0% 72% 0% 0% 35% 79% 0%


Contract and Performance Evaluation % of Respondents under Contract: 22% % of Respondents with Severance: 15% 25th Med. Contract Duration (Mths) 24 36 Months of Severance 3 6

Association Membership and Professional Development 75th 60 6

83% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 3% Board or Executive Committee 1% General Manager 92% Department Committee 1% Department Supervisor 3% Management Company 0% Clubhouse Manager 0% Assistant General Manager 0% Other 0% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 20% Profit 29% Holiday Bonus Fund 23% Increased Membership 9% Member Satisfaction 51% Budget Goals 56% Board Discretion 24% Assistant General Manager 49% Other 1% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 9% 9% 1% 1% 87% 8% 1% 0% 1%

Page 50

To which Associations does the Employee belong? % Resp. CMAA 3% HFTP 0% GCSAA 0% PGA 99% USPTA 0% IFMA 0% ACF 0% Other 3% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 91% Annual Conference - Employee 75% Annual Conference - Spouse 13% Workshop Expenses 46% BMI Programs 3% Other 1 Week Education Programs 12% Chapter Meeting Expenses Employee 37% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 3% CMAA Leadership & Legislative 0% Conference CMAA Wine Society Dues 0% Professional Magazines 43% Trade Show Attendance 58% Premier Club Services Subscription 1% CMAA Bookmart Resources 0% Assistant Managers Conference 0% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $2,500 $3,500

75th $5,000


Head Golf Professional Cash Compensation 25th Med. Base Salary $56,675 $74,280 Cash Bonus $1,000 $4,000 Total $59,913 $80,500

75th $96,182 $8,705 $102,695

Highest Level of Education % Resp. 2% 6% 8% 5% 76% 1% 2%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 1% ACF 0% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 0% 0% 0% 97% 3%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 11 5 3

Med. 17 10 8

75th 25 17 15

Demographics 25th Med. 75th 38 45 53 99% - Male 1% - Female

Page 51

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$2,209 $3,661

$3,368 $5,000

$5,163 $6,592

$3,880 $4,750 $15,900 $500

$6,130 $5,500 $19,800 $1,000

$11,951 $7,400 $23,700 $1,350

$1,113

$2,000

$3,000

$0 $1,000 $5,000

$0 $2,000 $10,000

$0 $8,500 $18,075

$6,000

$13,900

$27,000

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 52% 53% 4% 1% 30% 49% 1% 61% 0% 0% 24% 68% 0%


Contract and Performance Evaluation % of Respondents under Contract: 34% % of Respondents with Severance: 20% 25th Med. Contract Duration (Mths) 12 24 Months of Severance 3 3

Association Membership and Professional Development 75th 36 6

80% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 1% Board or Executive Committee 9% General Manager 70% Department Committee 3% Department Supervisor 12% Management Company 0% Clubhouse Manager 0% Assistant General Manager 1% Other 3% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 17% Profit 29% Holiday Bonus Fund 30% Increased Membership 6% Member Satisfaction 38% Budget Goals 44% Board Discretion 25% Assistant General Manager 41% Other 6% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 11% 8% 3% 2% 80% 4% 0% 1% 7%

Page 52

To which Associations does the Employee belong? % Resp. CMAA 3% HFTP 0% GCSAA 0% PGA 99% USPTA 0% IFMA 0% ACF 0% Other 4% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 85% Annual Conference - Employee 66% Annual Conference - Spouse 8% Workshop Expenses 41% BMI Programs 0% Other 1 Week Education Programs 8% Chapter Meeting Expenses 31% Employee Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 3% CMAA Leadership & Legislative 0% Conference CMAA Wine Society Dues 1% Professional Magazines 38% Trade Show Attendance 59% Premier Club Services Subscription 1% CMAA Bookmart Resources 0% Assistant Managers Conference 0% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $1,000 $2,500

75th $4,375


Head Tennis Professional Cash Compensation 25th Med. Base Salary $30,700 $47,430 Cash Bonus $750 $2,500 Total $31,659 $50,000

75th $64,700 $4,993 $71,100

Highest Level of Education % Resp. 2% 2% 6% 3% 75% 7% 4%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 0% ACF 0% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 0% 90% 0% 0% 12%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 10 5 4

Med. 18 10 9

75th 28 18 15

Demographics 25th Med. 75th 40 49 55 95% - Male 5% - Female

Page 53

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$1,500 $1,571

$2,581 $2,000

$4,610 $4,264

$3,150 $0 $2,800 $813

$5,300 $0 $3,600 $1,000

$8,800 $0 $5,800 $1,150

$1,000

$2,000

$2,625

$0 $1,400 $18,000

$0 $2,000 $38,000

$0 $2,500 $60,000

$18,000

$39,078

$59,826

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 45% 59% 1% 2% 18% 34% 0% 65% 0% 0% 16% 48% 0%


Contract and Performance Evaluation % of Respondents under Contract: 24% % of Respondents with Severance: 12% 25th Med. Contract Duration (Mths) 12 12 Months of Severance 3 3

Association Membership and Professional Development 75th 24 3

73% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 0% Board or Executive Committee 5% General Manager 82% Department Committee 2% Department Supervisor 6% Management Company 0% Clubhouse Manager 1% Assistant General Manager 1% Other 3% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 23% Profit 23% Holiday Bonus Fund 34% Increased Membership 2% Member Satisfaction 38% Budget Goals 44% Board Discretion 10% Assistant General Manager 40% Other 6% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 16% 5% 2% 2% 76% 4% 0% 0% 5%

Page 54

To which Associations does the Employee belong? % Resp. CMAA 0% HFTP 0% GCSAA 0% PGA 0% USPTA 94% IFMA 0% ACF 0% Other 9% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 85% Annual Conference - Employee 67% Annual Conference - Spouse 1% Workshop Expenses 38% BMI Programs 0% Other 1 Week Education Programs 11 Chapter Meeting Expenses 29% Employee Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 0% CMAA Leadership & Legislative 0% Conference CMAA Wine Society Dues 0% Professional Magazines 37% Trade Show Attendance 40% Premier Club Services Subscription 1% CMAA Bookmart Resources 0% Assistant Managers Conference 0% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $1,000 $1,600

75th $2,778


Section IX – Salaried Staff Data The survey gathered data for Executive and Salaried positions across the club by using a standardized template to make the data gathering process easier. The presentation of the resulting responses for the standardized template requires two pages for each of the positions. The Salaried positions for which the data was gathered include: Assistant General Manager, Clubhouse Manager, Food and Beverage Director, Catering Manager, Director of Technology, Human Resources Director, Controller, 1st Assistant Superintendent, 1st Assistant Golf Professional, 1st Assistant Tennis Professional, Membership/Marketing Director, Head of Building Maintenance, Health and Fitness Director, Head Swim Professional, Bar Manager/Head Bartender, Secretary/Admin, Harbor Master, Boat Yard Manager, Race Director. Note Well – In certain sections where bonus and benefits are presented you will find that the Total Compensation statistics do not total. Statistically, each of the benefits line items is taken as a standalone so the percentile calculations are only for those receiving the given benefit, meaning they do not take into account the “zeros” for those employees not receiving the benefit. Therefore the totals won’t match the sums of the given column. However, the Total Cash Compensation and the Total Compensation line items accurately reflect the statistical distribution of those two metrics. The Salaried position data follows.

Page 55


Assistant General Manager Cash Compensation 25th Med. Base Salary $60,500 $80,500 Cash Bonus $3,500 $8,000 Total $68,375 $85,250

75th $111,850 $10,500 $121,319

Highest Level of Education % Resp. 5% 15% 11% 5% 58% 6% 0%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 72% ACF 6% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 11% 0% 6% 0% 11%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 7 4 2

Med. 10 5 4

75th 16 11 6

Demographics 25th Med. 75th 37 42 50 66% - Male 34% - Female

Page 56

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$1,940 $2,300

$3,000 $2,665

$4,493 $5,000

$4,793 $4,375 $0 $500

$7,200 $6,250 $0 $875

$12,114 $8,700 $0 $1,625

$2,125

$3,000

$5,000

$500 $750 $0

$1,000 $900 $0

$2,000 $1,050 $0

$3,500

$6,000

$16,849

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 61% 64% 12% 2% 30% 45% 19% 73% 0% 2% 19% 61% 2%


Contract and Performance Evaluation % of Respondents under Contract: 4% % of Respondents with Severance: 10% 25th Med. Contract Duration (Mths) 24 36 Months of Severance 2 3

Association Membership and Professional Development 75th 48 4

82% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 3% Board or Executive Committee 0% General Manager 94% Department Committee 0% Department Supervisor 0% Management Company 0% Clubhouse Manager 3% Assistant General Manager 0% Other 0% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 3% Profit 36% Holiday Bonus Fund 31% Increased Membership 12% Member Satisfaction 44% Budget Goals 47% Board Discretion 19% Assistant General Manager 61% Other 2% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 5% 6% 6% 9% 94% 8% 2% 0% 2%

Page 57

To which Associations does the Employee belong? % Resp. CMAA 100% HFTP 2% GCSAA 2% PGA 4% USPTA 0% IFMA 0% ACF 4% Other 4% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 93% Annual Conference - Employee 71% Annual Conference - Spouse 5% Workshop Expenses 52% BMI Programs 45% Other 1 Week Education Programs 20% Chapter Meeting Expenses Employee 79% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 9% CMAA Leadership & Legislative Conference 9% CMAA Wine Society Dues 11% Professional Magazines 54% Trade Show Attendance 43% Premier Club Services Subscription 5% CMAA Bookmart Resources 12% Assistant Managers Conference 25% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $2,000 $3,500

75th $5,000


Clubhouse Manager Cash Compensation 25th Med. Base Salary $57,500 $70,000 Cash Bonus $2,696 $5,000 Total $60,394 $73,000

75th $87,638 $8,000 $95,425

Highest Level of Education % Resp. 5% 15% 15% 8% 52% 3% 2%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 81% ACF 0% USPTA/PTR 0% CGCS 0% PGA 2% Other

% Resp. 2% 0% 0% 0% 19%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 6 4 2

Med. 10 6 4

75th 15 12 7

Demographics 25th Med. 75th 33 42 53 73% - Male 27% - Female

Page 58

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$2,000 $1,473

$2,788 $2,000

$5,000 $3,997

$3,575 $1,200 $6,000 $550

$5,561 $1,771 $10,000 $1,000

$10,250 $2,800 $24,000 $2,000

$2,000

$3,000

$5,000

$550 $1,000 $0

$1,000 $1,250 $0

$1,500 $2,000 $0

$3,948

$7,500

$14,568

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 64% 67% 6% 3% 35% 59% 20% 65% 0% 0% 12% 58% 0%


Contract and Performance Evaluation % of Respondents under Contract: 7% % of Respondents with Severance: 8% 25th Med. Contract Duration (Mths) 12 24 Months of Severance 3 4

Association Membership and Professional Development 75th 36 6

56% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 1% Board or Executive Committee 3% General Manager 89% Department Committee 1% Department Supervisor 2% Management Company 0% Clubhouse Manager 0% Assistant General Manager 3% Other 1% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 8% Profit 29% Holiday Bonus Fund 39% Increased Membership 4% Member Satisfaction 48% Budget Goals 51% Board Discretion 19% Assistant General Manager 59% Other 6% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 5% 6% 8% 3% 86% 4% 0% 1% 3%

Page 59

To which Associations does the Employee belong? % Resp. CMAA 97% HFTP 0% GCSAA 0% PGA 1% USPTA 0% IFMA 0% ACF 1% Other 7% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 91% Annual Conference - Employee 63% Annual Conference - Spouse 8% Workshop Expenses 55% BMI Programs 48% Other 1 Week Education Programs 18% Chapter Meeting Expenses Employee 67% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 8% CMAA Leadership & Legislative Conference 13% CMAA Wine Society Dues 19% Professional Magazines 37% Trade Show Attendance 28% Premier Club Services Subscription 8% CMAA Bookmart Resources 13% Assistant Managers Conference 15% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $1,500 $3,125

75th $5,000


Food and Beverage Director Cash Compensation 25th Med. Base Salary $44,000 $55,755 Cash Bonus $1,500 $3,500 Total $46,850 $60,000

75th $68,935 $6,900 $77,695

Highest Level of Education % Resp. 7% 18% 14% 8% 49% 1% 2%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 45% ACF 5% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 15% 0% 0% 0% 40%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 4 2 1

Med. 7 4 3

75th 15 8 5

Demographics 25th Med. 75th 32 42 49 64% - Male 36% - Female

Page 60

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$1,475 $2,152

$1,795 $2,726

$3,000 $4,388

$3,131 $2,258 $0 $720

$5,200 $3,000 $0 $1,000

$9,875 $3,600 $0 $1,200

$1,000

$1,300

$2,500

$450 $525 $0

$880 $1,350 $0

$1,000 $1,575 $0

$1,500

$3,950

$7,976

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 50% 65% 4% 0% 31% 34% 11% 69% 0% 0% 8% 35% 1%


Contract and Performance Evaluation % of Respondents under Contract: 1% % of Respondents with Severance: 4% 25th Med. Contract Duration (Mths) 0 0 Months of Severance 2 3

Association Membership and Professional Development 75th 0 5

87% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 1% Board or Executive Committee 0% General Manager 80% Department Committee 0% Department Supervisor 3% Management Company 1% Clubhouse Manager 10% Assistant General Manager 3% Other 2% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 16% Profit 31% Holiday Bonus Fund 33% Increased Membership 3% Member Satisfaction 39% Budget Goals 47% Board Discretion 9% Assistant General Manager 48% Other 4% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 12% 9% 0% 2% 81% 3% 0% 0% 6%

Page 61

To which Associations does the Employee belong? % Resp. CMAA 88% HFTP 0% GCSAA 0% PGA 0% USPTA 0% IFMA 0% ACF 7% Other 11% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 71% Annual Conference - Employee 38% Annual Conference - Spouse 3% Workshop Expenses 44% BMI Programs 27% Other 1 Week Education Programs 13% Chapter Meeting Expenses Employee 52% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 4% CMAA Leadership & Legislative Conference 4% CMAA Wine Society Dues 14% Professional Magazines 35% Trade Show Attendance 30% Premier Club Services Subscription 2% CMAA Bookmart Resources 4% Assistant Managers Conference 10% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $500 $1,500

75th $3,250


Catering Manager Cash Compensation 25th Med. Base Salary $38,250 $47,500 Cash Bonus $1,500 $4,000 Total $42,668 $50,000

75th $61,500 $10,000 $68,520

Highest Level of Education % Resp. 2% 22% 17% 10% 45% 3% 1%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 20% ACF 0% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 0% 0% 0% 0% 80%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 4 3 2

Med. 8 5 4

75th 15 10 8

Demographics 25th Med. 75th 32 44 52 11% - Male 89 % - Female

Page 62

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$1,344 $1,404

$1,600 $2,470

$3,000 $3,542

$3,858 $0 $0 $525

$5,000 $0 $0 $1,000

$7,550 $0 $0 $1,290

$1,000

$1,500

$2,500

$625 $1,100 $0

$1,000 $1,200 $0

$1,000 $5,000 $0

$1,500

$4,462

$7,500

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 41% 76% 0% 0% 19% 30% 7% 63% 0% 0% 6% 29% 0%


Contract and Performance Evaluation % of Respondents under Contract: 0% % of Respondents with Severance: 3% 25th Med. Contract Duration (Mths) 0 0 Months of Severance 2 2

Association Membership and Professional Development 75th 0 3

85% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 0% Board or Executive Committee 1% General Manager 61% Department Committee 0% Department Supervisor 14% Management Company 0% Clubhouse Manager 16% Assistant General Manager 6% Other 3% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 12% Profit 29% Holiday Bonus Fund 43% Increased Membership 4% Member Satisfaction 32% Budget Goals 49% Board Discretion 9% Assistant General Manager 40% Other 10% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 10% 10% 4% 3% 85% 1% 0% 0% 1%

Page 63

To which Associations does the Employee belong? % Resp. CMAA 56% HFTP 3% GCSAA 0% PGA 0% USPTA 0% IFMA 0% ACF 0% Other 50% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 64% Annual Conference - Employee 36% Annual Conference - Spouse 4% Workshop Expenses 49% BMI Programs 15% Other 1 Week Education Programs 13% Chapter Meeting Expenses Employee 38% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 9% CMAA Leadership & Legislative Conference 2% CMAA Wine Society Dues 5% Professional Magazines 38% Trade Show Attendance 38% Premier Club Services Subscription 2% CMAA Bookmart Resources 4% Assistant Managers Conference 5% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $500 $1,000

75th $2,150


Director of Technology Cash Compensation 25th Med. Base Salary $43,053 $64,000 Cash Bonus $1,000 $2,838 Total $44,103 $67,500

75th $80,000 $5,750 $82,317

Highest Level of Education % Resp. 11% 11% 6% 17% 50% 6% 0%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 0% ACF 0% USPTA/PTR 0% CGCS 25% PGA 0% Other

% Resp. 0% 0% 0% 0% 75%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 3 3 3

Med. 10 9 6

75th 15 14 10

Demographics 25th Med. 75th 30 37 48 76% - Male 24 % - Female

Page 64

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$1,422 $0

$2,120 $0

$3,375 $0

$4,569 $0 $0 $0

$5,150 $0 $0 $0

$12,856 $0 $0 $0

$1,000

$1,000

$2,375

$0 $0 $0

$0 $0 $0

$0 $0 $0

$2,513

$4,500

$9,100

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 50% 80% 0% 0% 0% 50% 0% 70% 0% 0% 10% 35% 0%


Contract and Performance Evaluation % of Respondents under Contract: 0% % of Respondents with Severance: 0% 25th Med. Contract Duration (Mths) 0 0 Months of Severance 0 0

Association Membership and Professional Development 75th 0 0

77% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 0% Board or Executive Committee 10% General Manager 43% Department Committee 0% Department Supervisor 33% Management Company 0% Clubhouse Manager 0% Assistant General Manager 0% Other 14% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 16% Profit 16% Holiday Bonus Fund 37% Increased Membership 0% Member Satisfaction 21% Budget Goals 42% Board Discretion 0% Assistant General Manager 47% Other 11% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 5% 14% 10% 14% 90% 0% 0% 0% 5%

Page 65

To which Associations does the Employee belong? % Resp. CMAA 0% HFTP 80% GCSAA 0% PGA 0% USPTA 0% IFMA 0% ACF 0% Other 20% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 27% Annual Conference - Employee 27% Annual Conference - Spouse 0% Workshop Expenses 45% BMI Programs 0% Other 1 Week Education Programs 36% Chapter Meeting Expenses Employee 0% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 0% CMAA Leadership & Legislative Conference 0% CMAA Wine Society Dues 0% Professional Magazines 18% Trade Show Attendance 36% Premier Club Services Subscription 0% CMAA Bookmart Resources 0% Assistant Managers Conference 0% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $875 $2,000

75th $2,750


Human Resources Director Cash Compensation 25th Med. Base Salary $45,000 $57,950 Cash Bonus $1,000 $2,565 Total $47,925 $61,289

75th $79,013 $5,000 $82,342

Highest Level of Education % Resp. 3% 10% 19% 10% 46% 13% 0%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 0% ACF 0% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 0% 0% 0% 0% 100%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 6 4 3

Med. 8 6 6

75th 14 12 10

Demographics 25th Med. 75th 42 47 55 9% - Male 91% - Female

Page 66

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$1,500 $1,489

$2,760 $1,790

$3,443 $2,764

$3,000 $0 $0 $900

$5,000 $0 $0 $1,000

$7,350 $0 $0 $1,250

$1,000

$2,000

$2,875

$0 $700 $0

$0 $1,000 $0

$0 $1,525 $0

$2,000

$4,490

$8,858

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 52% 75% 2% 0% 11% 43% 2% 68% 0% 0% 8% 46% 0%


Contract and Performance Evaluation % of Respondents under Contract: 3% % of Respondents with Severance: 3% 25th Med. Contract Duration (Mths) 12 12 Months of Severance 5 5

Association Membership and Professional Development 75th 12 6

90% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 2% Board or Executive Committee 0% General Manager 70% Department Committee 0% Department Supervisor 14% Management Company 0% Clubhouse Manager 0% Assistant General Manager 3% Other 11% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 12% Profit 13% Holiday Bonus Fund 42% Increased Membership 2% Member Satisfaction 8% Budget Goals 27% Board Discretion 10% Assistant General Manager 57% Other 12% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 3% 11% 5% 3% 92% 0% 0% 0% 3%

Page 67

To which Associations does the Employee belong? % Resp. CMAA 3% HFTP 3% GCSAA 0% PGA 0% USPTA 0% IFMA 0% ACF 0% Other 94% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 81% Annual Conference - Employee 68% Annual Conference - Spouse 3% Workshop Expenses 43% BMI Programs 3% Other 1 Week Education Programs 11% Chapter Meeting Expenses Employee 38% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 3% CMAA Leadership & Legislative Conference 0% CMAA Wine Society Dues 3% Professional Magazines 30% Trade Show Attendance 11% Premier Club Services Subscription 0% CMAA Bookmart Resources 0% Assistant Managers Conference 0% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $550 $1,500

75th $3,000


Controller Cash Compensation 25th Med. Base Salary $58,000 $72,000 Cash Bonus $1,200 $3,982 Total $60,000 $77,000

75th $87,921 $7,050 $94,200

Highest Level of Education % Resp. 1% 4% 6% 8% 63% 15% 2%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 0% ACF 0% USPTA/PTR 0% CGCS 30% PGA 13% Other

% Resp. 0% 0% 0% 0% 68%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 6 4 4

Med. 12 7 7

75th 20 14 12

Demographics 25th Med. 75th 44 50 57 35% - Male 65% - Female

Page 68

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$2,000 $2,000

$2,880 $4,036

$4,006 $5,905

$3,746 $840 $0 $500

$5,939 $2,280 $0 $600

$9,712 $3,750 $0 $1,000

$1,000

$2,000

$3,000

$1,000 $1,100 $0

$1,000 $1,400 $0

$1,000 $1,850 $0

$2,783

$5,500

$10,000

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 52% 64% 3% 0% 10% 31% 1% 58% 0% 0% 11% 40% 0%


Contract and Performance Evaluation % of Respondents under Contract: 4% % of Respondents with Severance: 6% 25th Med. Contract Duration (Mths) 1 1 Months of Severance 2 3

Association Membership and Professional Development 75th 2 4

78% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 1% Board or Executive Committee 2% General Manager 87% Department Committee 1% Department Supervisor 5% Management Company 0% Clubhouse Manager 1% Assistant General Manager 0% Other 1% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 17% Profit 20% Holiday Bonus Fund 38% Increased Membership 2% Member Satisfaction 21% Budget Goals 34% Board Discretion 19% Assistant General Manager 45% Other 6% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 11% 9% 4% 3% 81% 2% 0% 0% 4%

Page 69

To which Associations does the Employee belong? % Resp. CMAA 5% HFTP 83% GCSAA 0% PGA 0% USPTA 0% IFMA 0% ACF 0% Other 25% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 74% Annual Conference - Employee 50% Annual Conference - Spouse 7% Workshop Expenses 42% BMI Programs 2% Other 1 Week Education Programs 7% Chapter Meeting Expenses Employee 32% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 0% CMAA Leadership & Legislative Conference 1% CMAA Wine Society Dues 0% Professional Magazines 28% Trade Show Attendance 18% Premier Club Services Subscription 1% CMAA Bookmart Resources 2% Assistant Managers Conference 0% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $500 $1,000

75th $2,500


1st Assistant Superintendent Cash Compensation 25th Med. Base Salary $38,000 $45,000 Cash Bonus $406 $1,000 Total $38,456 $46,000

75th $51,625 $2,375 $54,038

Highest Level of Education % Resp. 4% 15% 6% 14% 59% 1% 1%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 0% ACF 0% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 0% 0% 55% 3% 41%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 5 3 2

Med. 8 6 4

75th 14 10 8

Demographics 25th Med. 75th 30 34 40 99% - Male 1% - Female

Page 70

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$1,400 $1,120

$1,935 $1,395

$2,500 $2,408

$3,000 $1,800 $12,000 $500

$4,800 $4,000 $14,400 $500

$7,693 $6,600 $17,700 $850

$750

$1,000

$1,875

$0 $1,450 $0

$0 $1,700 $0

$0 $1,850 $0

$2,020

$4,295

$7,550

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 20% 82% 2% 3% 19% 25% 0% 49% 0% 0% 4% 42% 0%


Contract and Performance Evaluation % of Respondents under Contract: 1% % of Respondents with Severance: 1% 25th Med. Contract Duration (Mths) 12 12 Months of Severance 4 4

Association Membership and Professional Development 75th 24 4

80% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 0% Board or Executive Committee 0% General Manager 4% Department Committee 1% Department Supervisor 85% Management Company 0% Clubhouse Manager 0% Assistant General Manager 0% Other 10% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 16% Profit 6% Holiday Bonus Fund 57% Increased Membership 1% Member Satisfaction 16% Budget Goals 16% Board Discretion 7% Assistant General Manager 33% Other 4% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 12% 9% 4% 1% 78% 1% 0% 0% 6%

Page 71

To which Associations does the Employee belong? % Resp. CMAA 0% HFTP 0% GCSAA 93% PGA 1% USPTA 1% IFMA 0% ACF 0% Other 11% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 82% Annual Conference - Employee 40% Annual Conference - Spouse 1% Workshop Expenses 35% BMI Programs 0% Other 1 Week Education Programs 5% Chapter Meeting Expenses Employee 24% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 0% CMAA Leadership & Legislative Conference 0% CMAA Wine Society Dues 0% Professional Magazines 15% Trade Show Attendance 24% Premier Club Services Subscription 0% CMAA Bookmart Resources 0% Assistant Managers Conference 2% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $500 $1,000

75th $2,000


1st Assistant Golf Professional Cash Compensation 25th Med. Base Salary $28,000 $34,000 Cash Bonus $100 $622 Total $28,500 $35,000

75th $40,000 $2,000 $41,044

Highest Level of Education % Resp. 5% 9% 9% 9% 66% 0% 2%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 1% ACF 0% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 0% 0% 0% 96% 5%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 4 3 2

Med. 7 4 4

75th 10 7 5

Demographics 25th Med. 75th 29 32 37 99% - Male 1 % - Female

Page 72

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$986 $1,182

$1,400 $1,595

$2,229 $2,068

$3,000 $0 $0 $500

$4,119 $0 $0 $500

$5,400 $0 $0 $1,000

$1,000

$1,000

$2,000

$0 $875 $3,244

$0 $1,500 $6,750

$0 $2,125 $11,250

$3,610

$7,822

$15,000

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 20% 82% 1% 1% 28% 37% 0% 62% 0% 0% 4% 54% 0%


Contract and Performance Evaluation % of Respondents under Contract: 2% % of Respondents with Severance: 0% 25th Med. Contract Duration (Mths) 12 12 Months of Severance 0 0

Association Membership and Professional Development 75th 24 0

79% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 0% Board or Executive Committee 0% General Manager 5% Department Committee 0% Department Supervisor 82% Management Company 0% Clubhouse Manager 0% Assistant General Manager 0% Other 13% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 26% Profit 10% Holiday Bonus Fund 56% Increased Membership 1% Member Satisfaction 16% Budget Goals 14% Board Discretion 6% Assistant General Manager 26% Other 2% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 15% 6% 1% 1% 79% 0% 0% 0% 4%

Page 73

To which Associations does the Employee belong? % Resp. CMAA 1% HFTP 0% GCSAA 2% PGA 97% USPTA 0% IFMA 0% ACF 0% Other 2% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 88% Annual Conference - Employee 27% Annual Conference - Spouse 1% Workshop Expenses 29% BMI Programs 0% Other 1 Week Education Programs 8% Chapter Meeting Expenses Employee 18% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 0% CMAA Leadership & Legislative Conference 0% CMAA Wine Society Dues 0% Professional Magazines 17% Trade Show Attendance 32% Premier Club Services Subscription 0% CMAA Bookmart Resources 0% Assistant Managers Conference 1% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $500 $1,000

75th $2,000


1st Assistant Tennis Professional Cash Compensation 25th Med. Base Salary $19,175 $25,250 Cash Bonus $459 $630 Total $19,526 $25,780

75th $29,546 $1,138 $30,325

Highest Level of Education % Resp. 2% 2% 12% 2% 79% 0% 2%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 0% ACF 0% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 0% 96% 0% 0% 4%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 4 2 2

Med. 10 4 3

75th 12 8 5

Demographics 25th Med. 75th 29 35 46 74% - Male 26% - Female

Page 74

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$838 $0

$1,484 $0

$2,747 $0

$3,567 $0 $0 $525

$4,850 $0 $0 $800

$8,188 $0 $0 $1,150

$1,000

$1,500

$2,000

$0 $1,500 $19,988

$0 $2,000 $29,414

$0 $2,500 $44,250

$19,201

$30,960

$47,122

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 27% 77% 0% 0% 20% 20% 0% 57% 0% 0% 0% 50% 0%


Contract and Performance Evaluation % of Respondents under Contract: 6% % of Respondents with Severance: 0% 25th Med. Contract Duration (Mths) 12 12 Months of Severance 0 0

Association Membership and Professional Development 75th 24 0

67% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 2% Board or Executive Committee 2% General Manager 12% Department Committee 2% Department Supervisor 79% Management Company 0% Clubhouse Manager 2% Assistant General Manager 2% Other 2% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 0% Profit 2% Holiday Bonus Fund 0% Increased Membership 0% Member Satisfaction 82% Budget Goals 0% Board Discretion 0% Assistant General Manager 0% Other 16% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 13% 7% 0% 4% 78% 2% 0% 0% 7%

Page 75

To which Associations does the Employee belong? % Resp. CMAA 3% HFTP 0% GCSAA 0% PGA 0% USPTA 94% IFMA 0% ACF 0% Other 6% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 91% Annual Conference - Employee 43% Annual Conference - Spouse 0% Workshop Expenses 22% BMI Programs 0% Other 1 Week Education Programs 4% Chapter Meeting Expenses Employee 26% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 4% CMAA Leadership & Legislative Conference 0% CMAA Wine Society Dues 0% Professional Magazines 35% Trade Show Attendance 17% Premier Club Services Subscription 0% CMAA Bookmart Resources 0% Assistant Managers Conference 0% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $500 $1,000

75th $1,375


Membership/Marketing Director Cash Compensation 25th Med. Base Salary $40,000 $50,404 Cash Bonus $2,921 $7,098 Total $48,341 $60,500

75th $65,000 $15,000 $77,880

Highest Level of Education % Resp. 0% 9% 9% 5% 72% 4% 0%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 7% ACF 0% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 0% 0% 0% 0% 93%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 3 2 2

Med. 6 4 3

75th 14 8 6

Demographics 25th Med. 75th 32 42 52 17% - Male 83% - Female

Page 76

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$1,435 $840

$2,350 $1,855

$3,549 $2,020

$3,000 $1,350 $0 $500

$4,800 $2,500 $0 $1,000

$6,000 $3,650 $0 $1,000

$955

$1,200

$2,500

$675 $600 $0

$850 $950 $0

$1,025 $1,300 $0

$2,217

$4,000

$7,044

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 40% 65% 2% 0% 12% 26% 1% 63% 0% 0% 13% 40% 1%


Contract and Performance Evaluation % of Respondents under Contract: 4% % of Respondents with Severance: 1% 25th Med. Contract Duration (Mths) 12 12 Months of Severance 2 3

Association Membership and Professional Development 75th 12 3

69% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 2% Board or Executive Committee 2% General Manager 88% Department Committee 0% Department Supervisor 4% Management Company 0% Clubhouse Manager 2% Assistant General Manager 0% Other 2% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 13% Profit 18% Holiday Bonus Fund 42% Increased Membership 43% Member Satisfaction 26% Budget Goals 41% Board Discretion 11% Assistant General Manager 34% Other 5% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 12% 8% 2% 2% 82% 1% 0% 0% 2%

Page 77

To which Associations does the Employee belong? % Resp. CMAA 15% HFTP 0% GCSAA 0% PGA 0% USPTA 0% IFMA 7% ACF 0% Other 78% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 63% Annual Conference - Employee 60% Annual Conference - Spouse 0% Workshop Expenses 25% BMI Programs 5% Other 1 Week Education Programs 11% Chapter Meeting Expenses Employee 30% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 0% CMAA Leadership & Legislative Conference 9% CMAA Wine Society Dues 4% Professional Magazines 21% Trade Show Attendance 16% Premier Club Services Subscription 4% CMAA Bookmart Resources 4% Assistant Managers Conference 4% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $500 $1,000

75th $1,375


Head of Building Maintenance Cash Compensation 25th Med. Base Salary $45,000 $55,000 Cash Bonus $1,000 $2,500 Total $46,170 $58,144

75th $69,180 $5,450 $72,950

Highest Level of Education % Resp. 19% 38% 9% 10% 17% 3% 5%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 0% ACF 0% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 0% 0% 0% 0% 100%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 5 5 4

Med. 12 10 8

75th 20 15 14

Demographics 25th Med. 75th 45 52 58 99% - Male 1% - Female

Page 78

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$1,613 $1,145

$2,500 $1,500

$3,575 $2,250

$4,000 $2,560 $8,500 $325

$7,793 $3,600 $10,000 $500

$12,455 $4,400 $13,750 $500

$1,000

$1,500

$2,000

$0 $790 $0

$0 $1,200 $0

$0 $1,925 $0

$2,400

$5,750

$12,335

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 42% 71% 16% 3% 18% 18% 0% 60% 0% 1% 6% 6% 0%


Contract and Performance Evaluation % of Respondents under Contract: 1% % of Respondents with Severance: 2% 25th Med. Contract Duration (Mths) 12 12 Months of Severance 3 3

Association Membership and Professional Development 75th 12 3

84% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 1% Board or Executive Committee 0% General Manager 80% Department Committee 1% Department Supervisor 6% Management Company 0% Clubhouse Manager 7% Assistant General Manager 4% Other 2% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 16% Profit 16% Holiday Bonus Fund 44% Increased Membership 3% Member Satisfaction 20% Budget Goals 32% Board Discretion 11% Assistant General Manager 45% Other 7% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 10% 6% 3% 4% 86% 1% 0% 0% 2%

Page 79

To which Associations does the Employee belong? % Resp. CMAA 0% HFTP 0% GCSAA 0% PGA 0% USPTA 0% IFMA 23% ACF 0% Other 81% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 29% Annual Conference - Employee 27% Annual Conference - Spouse 2% Workshop Expenses 65% BMI Programs 0% Other 1 Week Education Programs 14% Chapter Meeting Expenses Employee 8% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 0% CMAA Leadership & Legislative 0% Conference CMAA Wine Society Dues 0% Professional Magazines 31% Trade Show Attendance 22% Premier Club Services Subscription 0% CMAA Bookmart Resources 0% Assistant Managers Conference 0% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $0 $500

75th $2,000


Health and Fitness Director Cash Compensation 25th Med. Base Salary $36,250 $46,517 Cash Bonus $1,000 $3,500 Total $39,812 $50,700

75th $68,000 $5,000 $71,623

Highest Level of Education % Resp. 0% 5% 11% 5% 68% 11% 2%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 0% ACF 0% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 0% 0% 0% 0% 100%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 3 2 2

Med. 9 4 4

75th 17 11 11

Demographics 25th Med. 75th 32 40 49 47% - Male 53% - Female

Page 80

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$1,500 $1,009

$2,800 $2,000

$4,096 $7,605

$2,441 $0 $0 $300

$4,900 $0 $0 $550

$7,411 $0 $0 $1,000

$600

$1,500

$2,500

$0 $750 $9,048

$0 $1,000 $18,000

$0 $1,100 $30,250

$2,611

$9,265

$23,334

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 46% 76% 0% 0% 25% 46% 0% 63% 0% 0% 13% 40% 0%


Contract and Performance Evaluation % of Respondents under Contract: 5% % of Respondents with Severance: 3% 25th Med. Contract Duration (Mths) 24 36 Months of Severance 2 2

Association Membership and Professional Development 75th 48 3

84% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 1% Board or Executive Committee 0% General Manager 85% Department Committee 0% Department Supervisor 6% Management Company 0% Clubhouse Manager 4% Assistant General Manager 4% Other 0% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 46% Profit 76% Holiday Bonus Fund 0% Increased Membership 0% Member Satisfaction 25% Budget Goals 46% Board Discretion 0% Assistant General Manager 63% Other 0% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 3% 13% 3% 4% 92% 0% 0% 0% 0%

Page 81

To which Associations does the Employee belong? % Resp. CMAA 3% HFTP 0% GCSAA 0% PGA 0% USPTA 0% IFMA 6% ACF 0% Other 91% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 38% Annual Conference - Employee 48% Annual Conference - Spouse 5% Workshop Expenses 50% BMI Programs 0% Other 1 Week Education Programs 10% Chapter Meeting Expenses Employee 12% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 0% CMAA Leadership & Legislative Conference 0% CMAA Wine Society Dues 0% Professional Magazines 25% Trade Show Attendance 45% Premier Club Services Subscription 0% CMAA Bookmart Resources 0% Assistant Managers Conference 0% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $550 $1,500

75th $2,250


Head Swim Professional Cash Compensation 25th Med. Base Salary $13,050 $18,350 Cash Bonus $0 $1,000 Total $13,100 $20,000

75th $30,900 $2,100 $32,500

Highest Level of Education % Resp. 0% 2% 6% 4% 69% 19% 0%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 0% ACF 0% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 0% 0% 0% 0% 100%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 3 4 3

Med. 8 6 6

75th 18 15 14

Demographics 25th Med. 75th 30 43 55 71% - Male 29 % - Female

Page 82

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$1,050 $688

$1,450 $1,125

$4,300 $1,563

$10,373 $0 $0 $413

$11,915 $0 $0 $675

$12,000 $0 $0 $938

$1,725

$2,450

$2,875

$0 $0 $1,472

$0 $0 $3,000

$0 $0 $5,543

$1,025

$3,000

$6,895

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 44% 51% 0% 0% 2% 9% 0% 58% 0% 0% 4% 9% 0%


Contract and Performance Evaluation % of Respondents under Contract: 7% % of Respondents with Severance: 0% 25th Med. Contract Duration (Mths) 12 12 Months of Severance 0 0

Association Membership and Professional Development 75th 12 0

66% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 0% Board or Executive Committee 6% General Manager 75% Department Committee 0% Department Supervisor 8% Management Company 0% Clubhouse Manager 6% Assistant General Manager 2% Other 2% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 23% Profit 14% Holiday Bonus Fund 33% Increased Membership 2% Member Satisfaction 35% Budget Goals 26% Board Discretion 9% Assistant General Manager 47% Other 2% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 46% 6% 3% 6% 47% 6% 0% 0% 3%

Page 83

To which Associations does the Employee belong? % Resp. CMAA 0% HFTP 0% GCSAA 0% PGA 0% USPTA 0% IFMA 0% ACF 0% Other 100% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 33% Annual Conference - Employee 44% Annual Conference - Spouse 0% Workshop Expenses 44% BMI Programs 0% Other 1 Week Education Programs 33% Chapter Meeting Expenses Employee 22% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 0% CMAA Leadership & Legislative Conference 0% CMAA Wine Society Dues 0% Professional Magazines 11% Trade Show Attendance 22% Premier Club Services Subscription 0% CMAA Bookmart Resources 0% Assistant Managers Conference 0% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $0 $400

75th $1,000


Bar Manager/Head Bartender Cash Compensation 25th Med. Base Salary $31,600 $39,500 Cash Bonus $925 $1,975 Total $35,000 $40,600

75th $45,000 $3,045 $49,665

Highest Level of Education % Resp. 2% 34% 14% 17% 26% 3% 3%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. ACF USPTA/PTR CGCS PGA Other

% Resp.

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 4 4 2

Med. 10 7 5

75th 20 17 11

Demographics 25th Med. 75th 31 46 55 76% - Male 24% - Female

Page 84

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$1,075 $2,000

$1,700 $2,600

$2,150 $3,000

$3,000 $0 $0 $175

$4,700 $0 $0 $500

$7,000 $0 $0 $813

$1,000

$1,000

$1,500

$0 $1,000 $0

$0 $1,700 $0

$0 $3,000 $0

$1,875

$3,250

$6,188

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 32% 82% 0% 0% 13% 12% 2% 58% 0% 0% 2% 5% 0%


Contract and Performance Evaluation % of Respondents under Contract: 1% % of Respondents with Severance: 0% 25th Med. Contract Duration (Mths) 0 0 Months of Severance 0 0

Association Membership and Professional Development 75th 0 0

80% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 0% Board or Executive Committee 0% General Manager 38% Department Committee 0% Department Supervisor 35% Management Company 0% Clubhouse Manager 15% Assistant General Manager 7% Other 5% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 8% Profit 14% Holiday Bonus Fund 57% Increased Membership 0% Member Satisfaction 37% Budget Goals 29% Board Discretion 10% Assistant General Manager 53% Other 10% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 12% 10% 7% 5% 81% 0% 0% 0% 2%

Page 85

To which Associations does the Employee belong? % Resp. CMAA 62% HFTP 0% GCSAA 0% PGA 0% USPTA 0% IFMA 0% ACF 0% Other 38% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 55% Annual Conference - Employee 18% Annual Conference - Spouse 0% Workshop Expenses 36% BMI Programs 9% Other 1 Week Education Programs 0% Chapter Meeting Expenses Employee 27% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 9% CMAA Leadership & Legislative Conference 0% CMAA Wine Society Dues 18% Professional Magazines 55% Trade Show Attendance 18% Premier Club Services Subscription 0% CMAA Bookmart Resources 0% Assistant Managers Conference 27% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $0 $163

75th $500


Secretary/Administrative Assistant Cash Compensation 25th Med. Base Salary $32,000 $40,000 Cash Bonus $500 $1,471 Total $34,500 $41,050

75th $50,856 $3,369 $52,075

Highest Level of Education % Resp. 6% 26% 10% 11% 44% 1% 2%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 0% ACF 0% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 0% 0% 0% 0% 100%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 3 3 2

Med. 5 5 5

75th 14 13 10

Demographics 25th Med. 75th 36 47 55 2% - Male 98 % - Female

Page 86

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

Med.

75th

$1,074 $1,043

$1,515 $1,453

$2,297 $1,919

$2,350 $1,154 $0 $500

$3,840 $2,257 $0 $900

$6,000 $3,361 $0 $1,350

$500

$500

$800

$0 $1,125 $0

$0 $1,450 $0

$0 $1,775 $0

$1,288

$3,000

$6,616

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 29% 84% 2% 1% 5% 10% 0% 59% 0% 0% 3% 4% 0%


Contract and Performance Evaluation % of Respondents under Contract: 0% % of Respondents with Severance: 1% 25th Med. Contract Duration (Mths) 0 0 Months of Severance 4 5

Association Membership and Professional Development 75th 0 5

83% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 1% Board or Executive Committee 1% General Manager 77% Department Committee 0% Department Supervisor 16% Management Company 0% Clubhouse Manager 2% Assistant General Manager 2% Other 1% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 19% Profit 11% Holiday Bonus Fund 56% Increased Membership 3% Member Satisfaction 17% Budget Goals 13% Board Discretion 8% Assistant General Manager 35% Other 9% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 13% 9% 4% 5% 80% 0% 0% 0% 4%

Page 87

To which Associations does the Employee belong? % Resp. CMAA 0% HFTP 0% GCSAA 0% PGA 0% USPTA 0% IFMA 0% ACF 0% Other 100% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 15% Annual Conference - Employee 10% Annual Conference - Spouse 0% Workshop Expenses 90% BMI Programs 0% Other 1 Week Education Programs 0% Chapter Meeting Expenses Employee 10% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 0% CMAA Leadership & Legislative Conference 0% CMAA Wine Society Dues 0% Professional Magazines 15% Trade Show Attendance 0% Premier Club Services Subscription 5% CMAA Bookmart Resources 5% Assistant Managers Conference 0% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $0 $250

75th $500


Harbor Master Cash Compensation 25th Med. Base Salary $44,142 $45,000 Cash Bonus $1,750 $4,000 Total $48,142 $55,000

75th $52,000 $4,500 $56,650

Highest Level of Education % Resp. 0% 20% 0% 40% 40% 0% 0%

Tech./Prof. School Graduate High School Graduate One to Three Years of College Two Year College Degree Four Year College Degree Graduate Work of Degree Other

CCM CCE MCM CHAE CHTP

Certification % Resp. 0% ACF 0% USPTA/PTR 0% CGCS 0% PGA 0% Other

% Resp. 0% 0% 0% 0% 100%

Tenure Years In Profession Years at Current Club Years in Current Position

Age Gender

25th 3 3 3

Med. 7 4 4

75th 12 10 8

Demographics 25th Med. 75th 38 43 44 75% - Male 25 % - Female

Page 88

Benefits 25th Retirement Contr. Deferred Comp. Insurance Subsidies Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Other Allowances Lesson Revenue Total Benefits Compensation

75th

Med.

$0 $0

$0 $0

$0 $0

$3,293 $0 $0 $0

$5,385 $0 $0 $0

$5,504 $0 $0 $0

$0

$0

$0

$0 $0 $0

$0 $0 $0

$0 $0 $0

$1,050

$4,028

$9,547

Benefits and Remunerations Summary

Annual Bonus Holiday Bonus Auto Allowance Housing Allowance Clothing Allowance Education Allowance Competitive Dining Allowance Meals at Club Child Care Legal Fees Club Membership Association Dues Paid Maternity/Paternity Leave

% Resp. Receiving 50% 62% 0% 0% 0% 0% 0% 50% 0% 0% 0% 25% 0%


Contract and Performance Evaluation % of Respondents under Contract: 0% % of Respondents with Severance: 0% 25th Med. Contract Duration (Mths) 0 0 Months of Severance 0 0

Association Membership and Professional Development 75th 0 0

75% of Resp. Receive Written Evaluation Conducted By % Resp. Club President 0% Board or Executive Committee 0% General Manager 100% Department Committee 0% Department Supervisor 0% Management Company 0% Clubhouse Manager 0% Assistant General Manager 0% Other 0% Which Factors Affect Employees Cash Bonus: % Resp. No Cash Bonus Offered 25% Profit 50% Holiday Bonus Fund 25% Increased Membership 25% Member Satisfaction 50% Budget Goals 50% Board Discretion 12% Assistant General Manager 50% Other 25% Retirement Plan Options No Retirement Plan Offered Defined Cont./Deferred Comp. Defined Benefit Plan Profit Sharing Plan 401K 457B 457F Rabbi Trust Other

% Resp. 0% 12% 0% 0% 88% 0% 0% 0% 0%

Page 89

To which Associations does the Employee belong? % Resp. CMAA 0% HFTP 0% GCSAA 0% PGA 0% USPTA 0% IFMA 0% ACF 0% Other 100% Which of the following expenses are paid for by club on behalf of the Employee? % Resp. Chapter Dues 33% Annual Conference - Employee 0% Annual Conference - Spouse 0% Workshop Expenses 0% BMI Programs 0% Other 1 Week Education Programs 0% Chapter Meeting Expenses Employee 33% Chapter Meeting Expenses â&#x20AC;&#x201C; Spouse 0% CMAA Leadership & Legislative Conference 0% CMAA Wine Society Dues 0% Professional Magazines 100% Trade Show Attendance 67% Premier Club Services Subscription 0% CMAA Bookmart Resources 0% Assistant Managers Conference 0% Estimated Professional Development Investment on behalf of this Employee: 25th Med. Amount $0 $500

75th $1,050


Section X – Hourly Staff Data The survey gathered limited and simple wage data for a variety of positions across the club. The data gathered for the hourly positions included the lowest hourly rate, the highest hourly rate and the typical hourly rate for each of the positions. The Hourly positions for which the wage data was gathered include: Course Maintenance/Grounds Skilled, Course Maintenance/Grounds Laborer, Building Maintenance Staff, Swim Attendant, Bartender, Housekeeping, Wait Staff, Bus Staff and Cooks. The Hourly position data follows in Table 10. Table 10 – Hourly Staff Wage Distribution Position Course Maintenance/Grounds – Skilled Course Maintenance/Grounds – Laborer

Median Across Employees For Lowest Typical Highest Hourly Wage Hourly Wage Hourly Wage $10.93

$13.00

$16.81

$8.50

$10.00

$12.00

Building Maintenance Staff

$11.50

$13.42

$16.53

Head Swim Attendant

$12.00

$12.50

$14.00

Head Bartender

$12.00

$14.00

$15.00

Housekeeping Staff

$9.24

$10.50

$12.00

Wait Staff

$9.31

$12.00

$15.00

Bus Staff

$8.50

$9.00

$10.00

Cooks

$10.00

$12.50

$16.00

Page 90


Appendix I – Regional Breakdowns West – California, Arizona, Nevada, Hawaii, Wyoming, Montana, Idaho, Utah, Oregon, Washington, Alaska, Colorado, and New Mexico Mid-West – North Dakota, South Dakota, Nebraska, Kansas, Missouri, Iowa, Minnesota, Wisconsin, Michigan, Illinois, Indiana and Ohio South – North Carolina, South Carolina, Georgia, Florida, Texas, Oklahoma, Arkansas, Louisiana, Mississippi, Tennessee, Kentucky and Alabama New England – Maine, Vermont, New Hampshire, Massachusetts, Rhode Island and Connecticut Mid-Atlantic – New York, New Jersey, Pennsylvania, West Virginia, Delaware, Maryland, Virginia and the District of Columbia

Page 91


Appendix II â&#x20AC;&#x201C; Available Cash White Paper Following is a Club Benchmarking white paper presenting the Available Cash Model. The White Paper is presented in its original format with internally consistent Table, Figure and Chart numbering which is distinct from the Compensation and Benefits Report.

Page 92


Understanding and Managing Private Clubs using the Available Cash Model Do you have a real grasp of your club’s business model? Every industry has a unique business model and successful enterprises truly understand the prevailing business model and work to refine their own adaptation of it. The private club industry is no different. There is an overarching business model governing our industry and every club in it – the key word being every. Sure, clubs have unique “personalities”, but from a business and operations standpoint every club, regardless of its personality, is subject to the business model of the industry. The following question is a simple test of how well your club grasps the all-important business model. How would you characterize Board level discussion of your Food and Beverage finances? A. Often discussing cost of food, cost of beverage, level of revenue and costs and bottom line in the Board Room. B. Club budget specifies an annual net income/deficit target for Food and Beverage and monitors progress against that target with minimal F&B financial discussion beyond that in the Board Room.

If you chose “A” rest assured your club does not grasp the private club business model and the rest of this white paper will be a game changer for you and your club. If you chose “B” your club may be acting strategically and the rest of this white paper will serve as further evidence to continue in your ways. Our guess is the vast majority (80 percentplus) of clubs, choosing objectively, chose scenario “A.” Unveiling the Private Club Industry Business Model – The Available Cash Model Anybody involved in the club business as a manger, club officer or board member is familiar with the adage “clubs are in the dues business”. This paper moves beyond this simplistic slogan to a tangible financial framework that will change the way private clubs are managed. In this white paper, we focus on the operational business model – we do not dig into capital and balance sheet issues - we will examine those aspects of club finances in the future. Our view of the operational business model excludes initiation fee income which must be considered capital income and separated from operating monies with great intent. Thus, all analysis in this paper excludes consideration of initiation fee income.

Page 93


The key issue in illuminating the operational business model of clubs is – Where does the money to run the club come from and where does it go? No matter how unique your club’s personality is, the sources and uses of cash are common amongst all clubs. Indeed, it is the common sources and uses of cash that frame both the business model and Club Benchmarking’s Available Cash Model. This commonality evolves from “what clubs do” – as opposed to “how they do it”. The “what” is clear – clubs are in business to provide certain amenities to their members. The uniqueness is driven by “how it is done” – some clubs do it with world class service, others with more pedestrian service. Club Benchmarking (CB) has applied the Uniform System of Financial Reporting for Clubs (USFRC) and common sense to develop a logical grouping of functions related to delivering amenities that are both common to every club and shape the private club business model. As intended in the “clubs are in the dues business” slogan, a key component of the club business model is membership dues revenue. Membership dues revenue is unencumbered cash – there is no cost associated with it. On the other hand, Food and Beverage (F&B) revenue is heavily encumbered by the costs associated with delivering F&B goods and service. The stark distinction between membership dues revenue and F&B revenue serves as the key point in the illumination of the Available Cash Model. In a club, not all revenue is created equally. In fact, a significant share of a club’s revenue contributes nothing to the financial health or the monies required to run the club. The Available Cash Model starts with identifying the sources of operating cash. CB has defined a simple, but standardized, calculation to derive the Available Cash. Table 1 shows the calculation for clubs with and without golf.

Clubs without Golf    

Clubs with Golf

Available Cash Equals Membership Dues Revenue F&B Net = (F&B Revenue – F&B Expenses) Rooms Net = (Rooms Revenue – Rooms Expenses) Other Net = (All Other Operating Revenue – All Other Operating Expenses) Sports Revenue = (Racquet Revenue + Fitness Revenue + Aquatics Revenue)

    

Available Cash Equals Membership Dues Revenue F&B Net = (F&B Revenue – F&B Expenses) Rooms Net = (Rooms Revenue – Rooms Expenses) Other Net = (All Other Operating Revenue – All Other Operating Expenses) Sports Revenue = (Racquet Revenue + Fitness Revenue + Aquatics Revenue) Golf Operations Net = (Golf Operations Revenue – Golf Operations Expenses – Golf Operations Labor)

Table 1. Available Cash Calculation

Page 94


The fundamental concept is to isolate the operating cash available to run the club. The cash emanates mainly from membership dues revenue which is increased or decreased by the bottom-line operational results flowing from each of the main departments in the club. F&B net, Rooms net, Yachting net (for yacht clubs) Other net (Other Operating Revenue less Other Operating Expenses), and Rooms net (for clubs with rooms). NonGolf Sports revenue is considered unencumbered available cash as the expense of maintaining those facilities is considered fixed regardless of usage. Therefore revenue generated via those facilities is viewed as unencumbered. A few statistics from the CB database will move the analysis from theory to practice. The median operating revenue total for the 674 clubs in the CB database is $5,200,000 (excluding initiation fee income), while the median Available Cash is $3,060,000 or 58% of the revenue. F&B provides 27% of revenue at the average club accounting for most of the difference between revenue and Available Cash. Operationally, Available Cash is destined to be “used” by only a few departments that are not considered in the net calculation by main department. These few departments are common to every club. Table 2 shows Club Benchmarking’s standardized uses of cash.

Clubs without Golf

Clubs with Golf

General and Administrative Buildings and Maintenance Sports (Racquets, Aquatics, Fitness) Fixed Expenses (Real Estate Taxes, Property and Liability Insurance, Interest Expense)

General and Administrative Buildings and Maintenance Non-Golf Sports (Racquets, Aquatics, Fitness) Fixed Expenses (Real Estate Taxes, Property and Liability Insurance, Interest Expense) Course Maintenance Golf Operations Labor (other Golf Ops expenses are netted in Available Cash calculation)

Table 2. Uses of Available Cash The Common Business Model The business model that unites all clubs is the Available Cash Model. Clubs derive and consume Available Cash in a similar manner regardless of geographic location, type of club, quality of club or size of club. The potential sources and uses are identical. All clubs derive the majority of cash necessary to run the club from dues - the average club in the CB database derives 78% of its Available Cash from dues revenue. The great

Page 95


variation that exists from club to club due to banquet revenue or class of service or club personality (high service, marginal service) is “standardized” in the common business model by adding or subtracting the net income or deficit from F&B from the Available Cash bucket. Every club has a G&A function, buildings and maintenance expenses, fixed expenses (in the form of insurance, real estate taxes and possibly interest expenses) and 97% of all clubs in the CB database have some form of non-golf sports. These are the few, standardized uses of Available Cash at all clubs. The key benchmarking concern in comparing your club’s Available Cash to a peer set is the proportional distribution of sources and uses of cash, and the ratio of Available Cash to the total operating revenue of the club. The best way to describe this is to use real data. As a starting point, please refer to Charts 1 – 4. All charts in this paper Chart 1 and Chart 2 show the proportionate uses of were produced directly Available Cash for clubs with golf and less than from Club Benchmarking. $6,000,000 in total revenue (Chart 1) and more than Users can produce these $6,000,000 in revenue (Chart 2). A couple of variations charts in the Available worth noting are the percentage of Available Cash used Cash report and many for course maintenance and non-golf sports. The others across a range of smaller revenue clubs use a slightly higher portion of reports. their Available Cash to maintain the course and expend a slightly lower portion on supporting non-golf sports. As you can see, the remaining uses of cash are almost identical. Chart 3 and 4 show the same distributions for the sources of Available Cash and they also are almost identical.

Page 96


Chart 1. Average Proportionate Uses of Cash – Clubs < $6.0 Million Revenue

Chart 2. Average Proportionate Uses of Cash – Clubs > $6.0 Million Revenue

Page 97


Chart 3. Average Proportionate Sources of Cash – Clubs < $6.0 Million Revenue

Chart 4. Average Proportionate Sources of Cash – Clubs > $6.0 Million Revenue Charts 5 – 8 show the same information for clubs without golf. As you can see, the proportionate uses do not vary substantially and the sources vary in that the larger clubs

Page 98


without golf tend to have more rooms and a profit from their rooms operation that contributes to Available Cash.

Chart 5. Average Proportionate Uses of Cash â&#x20AC;&#x201C; Clubs < $6.0 Million Revenue (No Golf)

Chart 6. Average Proportionate Uses of Cash â&#x20AC;&#x201C; Clubs > $6.0 Million Revenue (No Golf)

Page 99


Chart 7. Average Proportionate Sources of Cash – Clubs < $6.0 Million Revenue (No Golf)

Chart 8. Average Proportionate Sources of Cash – Clubs > $6.0 Million Revenue (No Golf)

Page 100


Understanding the business model of the industry at large is the first step in gaining strategic control of your club’s finances. Clubs may have different personalities and different scale, but they all have the same simple, business model properly viewed with Club Benchmarking’s Available Cash Model. Club Benchmarking members successfully use CB’s Available Cash Report to easily identify disproportionate uses and sources of cash pointing to anomalies in their club’s business model relative to their peers and the industry at large. Once an anomaly is indicated in your club’s benchmark, department level detailed metrics can be used to diagnose the root cause (e.g. G&A headcount is too high, Member dues is too low, etc.). This process allows for diagnosis at the business model level and correction at department level where actions can be concrete, rapid, and measurable. The Bottom Line In addition to sources and uses of Available Cash it is necessary your club can quantify the amount of its Available Cash and the Net Available Cash. Net Available Cash is the difference between your Available Cash and your total Uses of Cash for operations. The total Uses of Cash = G&A + Non-Golf Sports + Fixed Expenses + Buildings and Maintenance + (Golf Course Maintenance + Golf Operations Labor in clubs with Golf). Chart 9, from Club Benchmarking’s Available Cash report, shows the distribution of Available Cash and Net Available Cash across the spectrum of clubs in CB’s database for the year 2010. As you can see, the median club has a Net Cash result of -$31,024 – meaning a small burn into either capital or reserves. One quarter of the clubs had a significant operating burn of -$322,731 or more (the 25th percentile) while one quarter of the clubs generated more than $317,550 (the 75th percentile). The two circular data points on Chart 9 show one particular club’s Available Cash and Net Available Cash. Clearly, this club has a serious problem with their Net Available Cash as indicated by the -$663,478 burn. The club’s capital assessment and initiation fee income had masked the operational problem that was uncovered in minutes using the CB Available Cash Report. This same club had a modest loss of $50,000 in F&B in 2010 and the board was worked into fervor over the loss. Unfortunately, they were focused on the wrong issue.

Page 101


Chart 9. Available Cash and Net Available Cash – All Clubs Chart 10 shows the distribution of the ratio of F&B Net to Available Cash for the clubs in CB’s database. As can be instantly discerned, the F&B bottom line across the industry is a very small percentage of the Available Cash required to run the club. While you can’t let F&B run amok, it has very little to do with a club’s financial health. Seventy percent of clubs (70%) have an F&B bottom line that that contributes less than +/- 10% to the club’s Available Cash. Clearly, board meeting dialogue concerning F&B is not in balance with this fact.

Page 102


Chart 10. F&B Income/Loss as a % of Available Cash – All Clubs Shifting the Dialogue The primary issue in embarking on a strategic dialogue of your club’s finances is nailing down your Available Cash Sources, Uses and Net Available Cash and benchmarking each of them to the industry at large and certain peer sets. This task is straightforward and immediate if you subscribe to Club Benchmarking. If you chose Answer A to the question at the beginning of this paper, it is strongly suggested you do an Available Cash Analysis, most simply by using CB and its automated Available Cash modeling. If you find your club’s Net Available Cash in a negative position or you find an imbalance in the proportionate uses of your Available Cash you will have done your club and its members a great service. You will have decisions regarding increasing your Available Cash or allocating it in a different manner, but you will have immediately shifted the dialogue from the tactical F&B centric discussion to the strategic Available Cash Sources and Uses discussion. Your club will be on the right track. Author: Raymond P. Cronin Founder and CEO Club Benchmarking rcronin@clubbenchmarking.com 617 803 0676

Page 103


Premier Club ServicesÂŽ provides your entire club with access to more than 30 products and services, including a free electronic copy of each annual survey report!



FREE

Finance and Operations Report (A $135 CMAA Member Value)



FREE

Compensation and Benefits Report (A $135 CMAA Member Value)



FREE

Policies and Procedures Report (A $135 CMAA Member Value)

Contact the PCS staff or visit www.premierclubservices.org to find out how a PCS subscription can benefit your entire club staff and board of directors. Subscription options start as low as $550.

PCS Subscribers also receive a 30 percent discount of Club Benchmarkingâ&#x20AC;&#x2122;s peer comparison service. Visit www.clubbenchmarking.com for more information.

E-mail: pcs@member.cmaa.org Phone: (703) 739-9500 www.premierclubservices.org


Sean Test  

Sean Test publication kljkjlkjlkjlkjlkjlkj

Advertisement
Read more
Read more
Similar to
Popular now
Just for you