NATIONAL GOLF LINKS OF AMERICA (EIN 111116840) - 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

1908

Legal Domicile

Principal Officer

GERARD L SMITH

Phone

6312830410

Tax Period

2024-11-01 to 2025-10-31

NATIONAL GOLF LINKS OF AMERICA, founded in 1908, is a mid-sized nonprofit that reported $15.5M in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $13.7M left a modest 12% surplus.

Mission

THE CLUB PROVIDES GOLF FACILITIES FOR ITS MEMBERS AND MAINTAINS A CLUBHOUSE, WHICH INCLUDES LODGING AND DINING FACILITIES FOR THE USE AND ENJOYMENT OF ITS MEMBERS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $7,731,500

Investment Income $266,483

Other Revenue $7,495,310

TOTAL REVENUE $15,493,293

Expense Breakdown

Grants Paid $0

Salaries & Benefits $8,009,507

Fundraising Expenses $0

Other Expenses $5,668,443

TOTAL EXPENSES $13,677,950

Year-over-Year Comparison

	2024	2023	Change
Revenue	$15,493,293	$14,232,377	+0.1%
Expenses	$13,677,950	$12,449,427	+0.1%
Net Income	$1,815,343	$1,782,950	+0.0%

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

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

$861,718

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL X MCBRIDE	PRESIDENT	3.00	Officer Director	$0	$0	$0
R KELLY DOHERTY	VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
WILLIAM R ARASKOG	VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
GEOFFREY HORN	SECRETARY	3.00	Officer Director	$0	$0	$0
GERARD L SMITH	TREASURER	3.00	Officer Director	$0	$0	$0
ALEXANDER ACQUAVELLA	DIRECTOR	3.00	Director	$0	$0	$0
ROBERT F CUMMINGS JR	DIRECTOR	3.00	Director	$0	$0	$0
JULIE D FRIST	DIRECTOR	3.00	Director	$0	$0	$0
WINSTON W HUTCHINS	DIRECTOR	3.00	Director	$0	$0	$0
BART A JOHNSTON	DIRECTOR	3.00	Director	$0	$0	$0
J KEVIN KENNY JR	DIRECTOR	3.00	Director	$0	$0	$0
JAMES T LILLY JR	DIRECTOR	3.00	Director	$0	$0	$0
WILLIAM B TYREE	DIRECTOR	3.00	Director	$0	$0	$0
GEORGE H WALKER	DIRECTOR	3.00	Director	$0	$0	$0
HENRY A WILMERDING III	DIRECTOR	3.00	Director	$0	$0	$0
WILLIAM B SALINETTI III	SUPERINTENDENT	60.00	Key Emp	$397,308	$149,487	$546,795
GERARD GAGLIARDO	MANAGER	40.00	Key Emp	$268,708	$46,215	$314,923
ELLIOTT JOHNSON	HEAD PRO	40.00	Highest	$388,190	$37,771	$425,961
GEORGE KAST	ASST MANAGER	40.00	Highest	$263,595	$56,826	$320,421
LORETA BUDRAITYTE	CONTROLLER	30.00	Highest	$209,566	$40,293	$249,859
CHRISTOPHER MAYSON	DIRECTOR OF INSTRUCTION	40.00	Highest	$173,400	$109,521	$282,921
BRIAN ROMANOWSKI	CHEF	40.00	Highest	$174,350	$27,987	$202,337

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
2025	$15,493,293	$13,677,950	$15,987,208	$1,815,343
2024	$14,232,377	$12,449,427	$13,827,922	$1,782,950
2023	$13,833,737	$12,474,558	$12,228,317	$1,359,179
2022	$12,111,823	$10,404,380	$9,771,908	$1,707,443
2021	$12,628,372	$11,639,274	$9,362,693	$989,098
2020	$8,476,839	$9,174,388	$6,289,380	$-697,549
2019	$9,969,676	$10,652,980	$6,874,237	$-683,304
2018	$10,100,537	$10,167,546	$7,118,188	$-67,009

NATIONAL GOLF LINKS OF AMERICA