摘要：This study uses survey research to examine the financial performance of the U.S. club industry for 2012. One hundred and ten clubs submitted financial data to this study. 24 financial ratios, together with median key financial data from the balance sheet and the statement of activities were calculated for the sample. Results provide a better understanding of the key financial characteristics of top- and low-performing clubs in 2012. Results further show that regardless of the slight upturn in the U.S. economy in 2012, the financial results for the club industry in 2012 were mixed.
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