The Spirit Golf Association

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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

1999

Legal Domicile

Principal Officer

Robert C Sturdivant

Phone

2812982610

Tax Period

2023-01-01 to 2023-12-31

The Spirit Golf Association, founded in 1999, is a community nonprofit in the Recreation & Sports sector that reported $9.4M in total revenue in fiscal year 2023. Revenue surged 23% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.7M, a strong 18% operating margin.

Mission

We promote amateur sports through our international amateur golf championship, provide facilities and support for other amateur golf events, and support amateur athletes for golf competitions, all as a qualified amateur sports organization under section 501(j)(2).

Program Service Accomplishments

Program 1

Expenses: $6,998,975 Revenue: $4,541,243

The Spirit Golf Association ("SGA") promotes golf activities at Whispering Pines Golf Club near Houston, Texas, through its Membership Program. The sport of golf provides physical & health benefits. Association membership consists of individuals, corporations, and charitable partners who make annual charitable contributions to support the organization's philanthropic missions.

Program 2

Expenses: $74,279 Revenue: $397,125

The Spirit International Amateur Golf Championship is a biennial event showcasing the world's best amateur golfers from around the globe. The Texas Golf Association governs the competition.

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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 $4,502,465

Program Service Revenue $4,938,368

Investment Income $0

Other Revenue $0

TOTAL REVENUE $9,440,833

Expense Breakdown

Grants Paid $110,000

Salaries & Benefits $475,221

Fundraising Expenses $69,530

Program Expenses $7,073,254

Other Expenses $7,133,367

TOTAL EXPENSES $7,718,588

Year-over-Year Comparison

	2023	2022	Change
Revenue	$9,440,833	$7,658,623	+0.2%
Expenses	$7,718,588	$7,354,105	+0.0%
Net Income	$1,722,245	$304,518	+4.7%

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

$98,409

Total Directors

Key Employees

$190,252

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Corbin Robertson Jr	Chairman	1.00	Officer Director	$0	$0	$0
Will Robertson	Vice Chairman	1.00	Officer Director	$0	$0	$0
Robert Sturdivant	Treasurer	1.00	Officer Director	$0	$0	$0
Robert Addington	Director	1.00	Director	$0	$0	$0
Willie J Alexander	Director	1.00	Director	$0	$0	$0
Doug Aron	Director	1.00	Director	$0	$0	$0
Jim Baker	Director	1.00	Director	$0	$0	$0
Dennis Barnes	Director	1.00	Director	$0	$0	$0
Duke Butler	Director	1.00	Director	$0	$0	$0
John Carver	Director	1.00	Director	$0	$0	$0
Stacy Dennis	Director	1.00	Director	$0	$0	$0
Charlie Epps	Director	1.00	Director	$0	$0	$0
Greg Hammer	Director	1.00	Director	$0	$0	$0
Allison Jarrett	Director	1.00	Director	$0	$0	$0
Stacy Lewis	Director	1.00	Director	$0	$0	$0
Richard J Martin	Director	1.00	Director	$0	$0	$0
Shea Morenz	Director	1.00	Director	$0	$0	$0
Michael J ODonnel	Director	1.00	Director	$0	$0	$0
Hewitt Pate	Director	1.00	Director	$0	$0	$0
Reid Ryan	Director	1.00	Director	$0	$0	$0
Loren Singletary	Director	1.00	Director	$0	$0	$0
Jason Manley	Chief Financial Officer	40.00	Officer	$95,950	$2,459	$98,409
Bettiann Barnard	Membership Director	40.00	Key Emp	$182,752	$7,500	$190,252

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	$9,440,833	$7,718,588	$13,594,736	$1,722,245
2022	$7,658,623	$7,354,105	$12,927,088	$304,518
2021	$7,337,039	$8,650,898	$13,402,948	$-1,313,859
2020	$6,189,650	$6,188,056	$14,789,665	$1,594
2019	$7,460,370	$7,346,558	$3,435,631	$113,812
2018	$5,466,497	$5,062,977	$1,878,839	$403,520