HI-LO DESERT GOLF COURSE SUPERINTE… - 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

Formation Year

1966

Legal Domicile

Principal Officer

N LEITNER

Phone

7603977944

Tax Period

2024-01-01 to 2024-12-31

HI-LO DESERT GOLF COURSE SUPERINTENDENTS ASSOCIATION, founded in 1966, is a small nonprofit that reported $198K in total revenue in fiscal year 2024.

Mission

TO PROVIDE EDUCATION AND ASSIST WITH STANDARDS FOR SUPERINTENDENTS OF GOLF COURSES.

Program Service Accomplishments

Program 1

PROVIDED EDUCATION TO SUPERINTENDENTS OF GOLF COURSES AND EDUCATIONAL ASSISTANCE.

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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 $93,551

Program Service Revenue $47,698

Investment Income $438

Other Revenue $56,169

TOTAL REVENUE $197,856

Expense Breakdown

Grants Paid $25,735

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $167,338

TOTAL EXPENSES $193,073

Year-over-Year Comparison

	2024	2023	Change
Revenue	$197,856	$207,401	0.0%
Expenses	$193,073	$172,532	+0.1%
Net Income	$4,783	$34,869	-0.9%

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

N/A

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
C BIEN	PRESIDENT	2.00	Director	$0	$0	$0
N GLASER	VP	2.00	Director	$0	$0	$0
N LEITNER	TREASURER/SECR	2.00	Director	$0	$0	$0
J HECK	DIR	2.00	Director	$0	$0	$0
M LOPEZ	DIR	2.00	Director	$0	$0	$0
A MEANS	DIR	2.00	Director	$0	$0	$0
J SCHMID	DIR	2.00	Director	$0	$0	$0
J STEPHENSON	DIR	2.00	Director	$0	$0	$0
M DUVALL	DIR	2.00	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	$197,856	$193,073	$245,962	$4,783
2023	$207,401	$172,532	$241,179	$34,869
2022	$146,136	$119,253	$206,310	$26,883
2021	$122,004	$111,447	$179,427	$10,557
2020	$113,611	$74,724	$168,870	$38,887
2019	$111,007	$121,289	$129,983	$-10,282
2018	$148,491	$162,086	$147,451	$-13,595

HI-LO DESERT GOLF COURSE SUPERINTENDENTS ASSOCIATION