MINNESOTA GOLF COURSE SUPERINTENDENTS ASSOCIATION INC (EIN 237276253) - 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

1971

Legal Domicile

Principal Officer

CHRIS AUMOCK

Phone

6513248873

Tax Period

2024-01-01 to 2024-12-31

MINNESOTA GOLF COURSE SUPERINTENDENTS ASSOCIATION INC, founded in 1971, is a small nonprofit that reported $349K in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. Expenses of $330K left a modest 6% surplus.

Mission

TO PROVIDE MEMBERS INFORMATION RELATING TO TURF MANAGEMENT.

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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 $55,632

Program Service Revenue $214,619

Investment Income $64,244

Other Revenue $14,975

TOTAL REVENUE $349,470

Expense Breakdown

Grants Paid $112,336

Salaries & Benefits $117,774

Fundraising Expenses $0

Other Expenses $97,622

TOTAL EXPENSES $329,905

Year-over-Year Comparison

	2024	2023	Change
Revenue	$349,470	$317,439	+0.1%
Expenses	$329,905	$319,512	+0.0%
Net Income	$19,565	$-2,073	-10.4%

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

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

$110,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRIS AUMOCK	EXECUTIVE DIRECTOR	40.00	Officer	$100,000	$10,000	$110,000
MARK MICHALSKI	PRESIDENT	1.50	Officer Director	$0	$0	$0
NIKK DICKERSON	VICE-PRESIDENT	1.00	Officer Director	$0	$0	$0
JOHN CAMERON	SECRETARY/TREASURER	1.00	Officer Director	$0	$0	$0
MIKE SONNEK	EX-OFFICIO	1.00	Officer Director	$0	$0	$0
JACOB DIXON	DIRECTOR	1.00	Director	$0	$0	$0
JT HAUSER	DIRECTOR	1.00	Director	$0	$0	$0
JASON SCHARFENCAMP	DIRECTOR	1.00	Director	$0	$0	$0
ADAM LESMEISTER	DIRECTOR	1.00	Director	$0	$0	$0
KYLE STIRN	DIRECTOR	1.00	Director	$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	$349,470	$329,905	$490,010	$19,565
2023	$317,439	$319,512	$488,237	$-2,073
2022	$273,729	$273,148	$459,904	$581
2021	$297,109	$337,400	$509,857	$-40,291
2020	$257,911	$209,187	$486,096	$48,724
2019	$305,258	$289,652	$420,910	$15,606
2018	$289,344	$287,257	$369,399	$2,087

MINNESOTA GOLF COURSE SUPERINTENDENTS ASSOCIATION INC