PROFESSIONAL GROUNDS MANAGEMENT SOCIETY (EIN 111720821) - 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

1911

Legal Domicile

Principal Officer

ELIZABETH FRANKS

Phone

4436401059

Tax Period

2024-01-01 to 2024-12-31

PROFESSIONAL GROUNDS MANAGEMENT SOCIETY, founded in 1911, is a small nonprofit that reported $763K in total revenue in fiscal year 2024. Net assets of $2.0M represent 32 months of operating reserves.

Mission

EMPOWERING GROUNDS PROFESSIONALS AND DEVELOPING LEADERS THROUGH: -TRANSFORMATIVE EDUCATION - INNOVATIVE AND COLLABORATIVE PARTNERSHIPS - PROMOTION AND CELEBRATION OF EXCELLENCE - CULTIVATING COMMUNITY AND PEER ENGAGEMENT.

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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 $625,129

Investment Income $90,419

Other Revenue $47,215

TOTAL REVENUE $762,763

Expense Breakdown

Grants Paid $9,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $641,039

Other Expenses $817,854

TOTAL EXPENSES $826,854

Year-over-Year Comparison

	2024	2023	Change
Revenue	$762,763	$792,724	0.0%
Expenses	$826,854	$818,926	+0.0%
Net Income	$-64,091	$-26,202	+1.4%

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

N/A

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

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROGER CONNER	PRESIDENT	1.00	Officer Director	$0	$0	$0
MICHAEL GILDEA	PRESIDENT-ELECT	1.00	Officer Director	$0	$0	$0
DONALD BOTTGER	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
VINCE JAGODZINSKI	TREASURER	1.00	Officer Director	$0	$0	$0
BRUCE DE VROU	PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
BRANDON HALEY	DIRECTOR	1.00	Director	$0	$0	$0
BEDIA COLLINS	DIRECTOR	1.00	Director	$0	$0	$0
BILL QUADE	DIRECTOR	1.00	Director	$0	$0	$0
DALLAS COTT	REGIONAL DIRECTOR	1.00	Director	$0	$0	$0
PHIL RICHEY	REGIONAL DIRECTOR	1.00	Director	$0	$0	$0
CHRISTOPHER HALL	REGIONAL DIRECTOR	1.00	Director	$0	$0	$0
JIMMY VIARS	REGIONAL DIRECTOR	1.00	Director	$0	$0	$0
AARON MARTINEZ	REGIONAL DIRECTOR	1.00	Director	$0	$0	$0
SANDRA OBENOUR-DOWD	REGIONAL DIRECTOR	1.00	Director	$0	$0	$0
ROGER PHELPS	SUPPLIER REPRESENTATIVES	1.00	Director	$0	$0	$0
JOEL SPIES	SUPPLIER REPRESENTATIVES	1.00	Director	$0	$0	$0
KELLY KOPP	EDUCATOR MEMBER	1.00	Director	$0	$0	$0
ELIZABETH FRANKS	EXECUTIVE DIRECTOR	20.00	Officer	$0	$0	$0

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	$762,763	$826,854	$2,148,105	$-64,091
2023	$792,724	$818,926	$2,158,861	$-26,202
2022	$814,298	$743,961	$2,122,945	$70,337
2021	$492,051	$500,351	$2,334,145	$-8,300
2020	$527,921	$440,250	$2,073,103	$87,671
2019	$746,974	$588,533	$2,041,368	$158,441
2018	$708,249	$528,397	$1,795,706	$179,852

PROFESSIONAL GROUNDS MANAGEMENT SOCIETY