NATIONAL GOLF COURSE OWNERS ASSOCIATION (EIN 362916462) - 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

1979

Legal Domicile

Principal Officer

JAY KAREN

Phone

8434712715

Tax Period

2023-01-01 to 2023-12-31

NATIONAL GOLF COURSE OWNERS ASSOCIATION, founded in 1979, is a community nonprofit that reported $3.5M in total revenue in fiscal year 2023. Revenue surged 24% from the prior year, signaling strong growth momentum.

Mission

TO ENHANCE THE LIVES OF GOLF COURSE OWNERS THROUGH EDUCATION AND MEMBERSHIP SERVICES.

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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 $489,092

Program Service Revenue $2,832,451

Investment Income $48,759

Other Revenue $160,789

TOTAL REVENUE $3,531,091

Expense Breakdown

Grants Paid $53,100

Salaries & Benefits $1,793,207

Fundraising Expenses $0

Other Expenses $1,648,871

TOTAL EXPENSES $3,495,178

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,531,091	$2,840,048	+0.2%
Expenses	$3,495,178	$2,900,023	+0.2%
Net Income	$35,913	$-59,975	-1.6%

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

$363,914

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TOM BROOKS	PAST-PRESIDENT	1.00	Officer Director	$0	$0	$0
CATHY HARBIN	PRESIDENT	1.00	Officer Director	$0	$0	$0
ERIC BERGSTOL	DIRECTOR	1.00	Director	$0	$0	$0
WHITNEY CROUSE	DIRECTOR	1.00	Director	$0	$0	$0
DICK STUNTZ	DIRECTOR	1.00	Director	$0	$0	$0
BROOKS WEST	DIRECTOR	1.00	Director	$0	$0	$0
MARK GIUSTINA	DIRECTOR	1.00	Director	$0	$0	$0
KEITH MILLER	DIRECTOR	1.00	Director	$0	$0	$0
GAYLORD SCHAAP	SECRETARY	1.00	Officer Director	$0	$0	$0
JIM HINCKLEY	DIRECTOR	1.00	Director	$0	$0	$0
JEFF HOAG	TREASURER	1.00	Officer Director	$0	$0	$0
WHITEY O'MALLEY	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
STEVE GRAYBILL	DIRECTOR	1.00	Director	$0	$0	$0
ROCK LUCAS	DIRECTOR	1.00	Director	$0	$0	$0
RENEE POWELL	DIRECTOR	1.00	Director	$0	$0	$0
LINDA RODGERS	DIRECTOR	1.00	Director	$0	$0	$0
BILL STINE	DIRECTOR	1.00	Director	$0	$0	$0
DAVID PILLSBURY	DIRECTOR	1.00	Director	$0	$0	$0
DAVID FREM	DIRECTOR	1.00	Director	$0	$0	$0
ALLISON GEORGE	DIRECTOR	1.00	Director	$0	$0	$0
JAY KAREN	CEO	40.00	Officer	$261,202	$366	$261,568
THOMAS SMITH	COO	40.00	Officer	$102,346	$0	$102,346
MIKE KETTERMAN	DIRECTOR OF CORPORATE SPON	40.00	Highest	$150,779	$0	$150,779

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	$3,531,091	$3,495,178	$4,073,305	$35,913
2023	No data	No data	No data	No data
2022	$2,929,670	$2,731,379	$4,369,824	$198,291
2022	No data	No data	No data	No data
2021	$2,827,919	$2,390,505	$4,591,671	$437,414
2020	$2,776,000	$2,558,792	$3,828,541	$217,208
2019	$2,756,805	$2,675,059	$3,371,890	$81,746
2018	$3,094,703	$2,881,346	$3,349,668	$213,357
2017	$3,101,046	$3,134,637	$3,544,120	$-33,591

NATIONAL GOLF COURSE OWNERS ASSOCIATION