WESTERN GOLF ASSOCIATION (EIN 366002857) - 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

1899

Legal Domicile

Principal Officer

JOHN M KACZKOWSKI

Phone

8477244600

Tax Period

2024-01-01 to 2024-12-31

WESTERN GOLF ASSOCIATION, founded in 1899, is a mid-sized nonprofit that reported $36.5M in total revenue in fiscal year 2024. Revenue surged 71% from the prior year, signaling strong growth momentum. Expenses of $33.3M left a modest 9% surplus.

Mission

WESTERN GOLF ASSOCIATION WAS FORMED TO PROMOTE AND SUPERVISE ANY AND ALL MATTERS AND ACTIVITIES PERTAINING TO OR FOR THE BENEFIT OF CADDIES WHO HAVE RECEIVED THE EVANS SCHOLARSHIP, TO CONDUCT GOLF TOURNAMENTS FOR THE BENEFIT OF THE EVANS SCHOLARS FOUNDATION, AND TO GENERALLY PROMOTE THE GAME OF GOLF.

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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 $15,250

Program Service Revenue $34,037,650

Investment Income $0

Other Revenue $2,404,676

TOTAL REVENUE $36,457,576

Expense Breakdown

Grants Paid $4,000,000

Salaries & Benefits $4,126,274

Fundraising Expenses $0

Program Expenses $33,183,873

Other Expenses $25,167,073

TOTAL EXPENSES $33,293,347

Year-over-Year Comparison

	2024	2023	Change
Revenue	$36,457,576	$21,377,136	+0.7%
Expenses	$33,293,347	$20,733,780	+0.6%
Net Income	$3,164,229	$643,356	+3.9%

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

3322

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

$2,310,013

Total Directors

$1,183,017

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LEA JESSE	GOVERNOR	1.00	Director	$0	$0	$0
LINDA WALKER	GOVERNOR	1.00	Director	$0	$0	$0
MARK BOND	GOVERNOR	1.00	Director	$0	$0	$0
MARY L PETROVICH	GOVERNOR	1.00	Director	$0	$0	$0
MICHAEL D BRUNI	GOVERNOR	1.00	Director	$0	$0	$0
MICHAEL D GEORGE	GOVERNOR	1.00	Director	$0	$0	$0
MICHAEL O'ROURKE	TREASURER	1.00	Officer Director	$0	$0	$0
PATRICK F MCCORMACK	GOVERNOR	1.00	Director	$0	$0	$0
PETER CRAIG RUSSELL	GOVERNOR	1.00	Director	$0	$0	$0
RICHARD M RESSNER	GOVERNOR	1.00	Director	$0	$0	$0
ROBERT M THIES	GOVERNOR	1.00	Director	$0	$0	$0
RYAN O'HARE	GOVERNOR	1.00	Director	$0	$0	$0
STEVEN J COLNITIS	CHAIR	1.00	Officer Director	$0	$0	$0
SUSAN BUCHANAN	GOVERNOR	1.00	Director	$0	$0	$0
TODD GERVASINI	GOVERNOR	1.00	Director	$0	$0	$0
PHILLIP MAHERE	GOVERNOR	1.00	Director	$0	$0	$0
KYLE J CASH	GOVERNOR	1.00	Director	$0	$0	$0
WILLIAM J SULLIVAN JR	GOVERNOR	1.00	Director	$0	$0	$0
JOSH W LESNIK	SECRETARY	1.00	Officer Director	$0	$0	$0
DAN D HARMON	GOVERNOR	1.00	Director	$0	$0	$0
DEREK DOUGLAS	GOVERNOR	1.00	Director	$0	$0	$0
DOUGLAS MABIE	GOVERNOR	1.00	Director	$0	$0	$0
FRANK E PASQUESI	GENERAL COUNSEL	1.00	Officer Director	$0	$0	$0
KELLY EPSTEIN	GOVERNOR	1.00	Director	$0	$0	$0
GINA LAVORATA-O'HEHIR	GOVERNOR	1.00	Director	$0	$0	$0
BRIAN D SPECHT	GOVERNOR	1.00	Director	$0	$0	$0
J ANDREW LANGAN	VICE CHAIR	1.00	Officer Director	$0	$0	$0
JAY JAVORS	GOVERNOR	1.00	Director	$0	$0	$0
JERRY NOCE	GOVERNOR	1.00	Director	$0	$0	$0
B GREGORY TRAPANI	GOVERNOR	1.00	Director	$0	$0	$0
JOE MURRAY	GOVERNOR	1.00	Director	$0	$0	$0
JOHN M KACZKOWSKI	PRESIDENT & CEO	4.00	Officer Director	$111,297	$70,049	$1,183,017
JOHN M PRATT	GOVERNOR	1.00	Director	$0	$0	$0
JOHN O HALLBERG	GOVERNOR	1.00	Director	$0	$0	$0
CATHY CHANDLER	GOVERNOR	1.00	Director	$0	$0	$0
CHARLES MORAN WADDELL	GOVERNOR	1.00	Director	$0	$0	$0
VINCE PELLEGRINO	SVP, TOURNAMENTS	40.00	Officer	$634,121	$66,794	$700,915
STEVE BRUEGGEMAN	CHIEF FINANCIAL OFFICER	7.00	Officer	$63,542	$62,981	$426,081
PATRICK TIMSON	VP, TOURNAMENT OPERATIONS	40.00	Highest	$248,256	$49,618	$297,874
MICHAEL VAUGHAN	SR. DIRECTOR, SALES	40.00	Highest	$163,759	$41,285	$205,044
MATT MINELLA	VP, SALES & CORP PARTNERSHIPS	40.00	Highest	$236,456	$49,053	$285,509
COLLIN WHITMORE	MANAGER, SALES	40.00	Highest	$197,954	$8,483	$206,437
AMY FULLER	VP, COMMUNICATIONS	8.00	Highest	$52,551	$51,600	$314,356

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	$36,457,576	$33,293,347	$14,126,584	$3,164,229
2023	$21,377,136	$20,733,780	$15,364,186	$643,356
2022	$20,326,838	$22,303,018	$9,476,828	$-1,976,180
2021	$19,646,849	$18,236,211	$11,404,797	$1,410,638
2020	$4,281,683	$5,079,926	$9,468,947	$-798,243
2019	$24,977,612	$22,334,422	$9,175,584	$2,643,190
2018	$24,787,806	$22,920,103	$7,961,909	$1,867,703

WESTERN GOLF ASSOCIATION