AMERICAN SOCIETY OF GOLF COURSE AR… - Form 990 Financial Data

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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

Principal Officer

HUNKI YUN

Phone

2627865960

Tax Period

2025-01-01 to 2025-12-31

AMERICAN SOCIETY OF GOLF COURSE ARCHITECTS FOUNDATION is a small nonprofit in the Recreation & Sports sector that reported $245K in total revenue in fiscal year 2025. Revenue decreased 16% compared to the prior year. The organization ran a surplus of $93K, a strong 38% operating margin.

Mission

PRODUCTION/DISTRIBUTION OF BROCHURES FOR THE DEVELOPMENT AND ENVIRONMENTAL BENEFITS OF GOLF COURSES.

Program Service Accomplishments

Program 1

Expenses: $14,785

PRODUCTION/DISTRIBUTION OF BROCHURES FOR THE DEVELOPMENT AND ENVIRONMENTAL BENEFITS OF GOLF COURSES.

Program 2

Expenses: $39,269

ARCHITECT BOOT CAMP - STUDENTS ARE IMMERSED IN GOLF COURSE DESIGN EXPLORATION, UNDER THE TUTELAGE OF SEASONED GOLF COURSE ARCHITECTS.

Program 3

Expenses: $26,197

SCHOLARSHIPS AND SOCIAL INITIATIVES.

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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 (2025)

Revenue Breakdown

Contributions & Grants $106,044

Program Service Revenue $110,000

Investment Income $18,312

Other Revenue $10,401

TOTAL REVENUE $244,757

Expense Breakdown

Grants Paid $10,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $127,582

Other Expenses $142,113

TOTAL EXPENSES $152,113

Year-over-Year Comparison

	2025	2024	Change
Revenue	$244,757	$289,841	-0.2%
Expenses	$152,113	$201,017	-0.2%
Net Income	$92,644	$88,824	+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

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
JEFF BLUME	PRESIDENT	8.00	Officer Director	$0	$0	$0
JAN BEL JAN	VICE PRESIDE	4.00	Officer Director	$0	$0	$0
ERIK LARSEN	SECRETARY/TR	4.00	Officer Director	$0	$0	$0
TOM MARZOLF	PAST PRESIDE	2.00	Director	$0	$0	$0
HUNKI YUN	DIRECTOR	6.00	Officer 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
2025	$244,757	$152,113	$724,163	$92,644
2024	No data	No data	No data	No data
2023	$88,147	$70,165	$453,798	$17,982
2022	$82,484	$23,295	$393,486	$59,189

AMERICAN SOCIETY OF GOLF COURSE ARCHITECTS FOUNDATION