THE HUDSON NATIONAL GOLF CLUB INC (EIN 061387887) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1993

Legal Domicile

Principal Officer

JOEL LIFFMANN

Phone

9142717600

Tax Period

2023-01-01 to 2023-12-31

THE HUDSON NATIONAL GOLF CLUB INC, founded in 1993, is a mid-sized nonprofit in the Recreation & Sports sector that reported $12.1M in total revenue in fiscal year 2023. Revenue decreased 10% compared to the prior year. Expenses of $11.6M left a modest 4% surplus.

Mission

FOR CONVENIENCE OF THE CLUB, AND TO PROVIDE EMERGENCY SERVICES IF NEED BE, HOUSING IS BEING PROVIDED TO THE SUPERINTENDENT.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $9,599,477

Investment Income $113,007

Other Revenue $2,436,987

TOTAL REVENUE $12,149,471

Expense Breakdown

Grants Paid $0

Salaries & Benefits $5,823,198

Fundraising Expenses $0

Other Expenses $5,794,666

TOTAL EXPENSES $11,617,864

Year-over-Year Comparison

	2023	2022	Change
Revenue	$12,149,471	$13,521,275	-0.1%
Expenses	$11,617,864	$12,779,275	-0.1%
Net Income	$531,607	$742,000	-0.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

175

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

$891,980

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PHILIP MOYLES	PRESIDENT	10.00	Officer Director	$0	$0	$0
PETER GLASER	VICE PRESIDENT	10.00	Officer Director	$0	$0	$0
JOEL LIFFMANN	TREASURER	10.00	Officer Director	$0	$0	$0
JULIAN WISE	SECRETARY	10.00	Officer Director	$0	$0	$0
DAVID LITT	BOARD MEMBER	10.00	Director	$0	$0	$0
JAMES MCHALE	BOARD MEMBER	10.00	Director	$0	$0	$0
MATTHEW MINERVA	BOARD MEMBER	10.00	Director	$0	$0	$0
CHRISTOPHER PAPPAS	BOARD MEMBER	10.00	Director	$0	$0	$0
WILLLIAM GEORGES	BOARD MEMBER	10.00	Director	$0	$0	$0
THERON HARVEY	DIRECTOR OF CLUB OPERATIONS	40.00	Key Emp	$457,898	$63,080	$520,978
BRETT WILLIAM SCALES	SUPERINTENDENT	40.00	Key Emp	$309,616	$61,386	$371,002
LAUREN LOPANO	CLUBHOUSE MANAGER	40.00	Highest	$159,808	$24,229	$184,037
WILLIAM OLIVA	EXECUTIVE CHEF	40.00	Highest	$209,615	$58,265	$267,880
DEL PONCHOCK	DIRECTOR OF INSTRUCTION	40.00	Highest	$210,000	$54,080	$264,080
TRACY PRITCHARD	MEMBERSHIP DIRECTOR	40.00	Highest	$160,633	$6,425	$167,058
DUSTIN WADE	CHIEF BUSINESS OFFICER	40.00	Highest	$220,000	$21,968	$241,968

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$12,149,471	$11,617,864	$55,808,148	$531,607
2022	$13,521,275	$12,779,275	$52,451,551	$742,000
2021	$12,086,027	$11,791,543	$51,687,185	$294,484
2020	$10,022,741	$9,505,635	$51,604,607	$517,106
2019	$10,502,559	$11,303,337	$52,495,510	$-800,778
2018	$10,047,365	$10,662,107	$52,157,672	$-614,742

THE HUDSON NATIONAL GOLF CLUB INC