ELIZABETHTON MUNICIPAL GOLF COURSE

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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

1935

Legal Domicile

Principal Officer

CURT ALEXANDER

Phone

4235428051

Tax Period

2018-07-01 to 2019-06-30

Mission

OPERATION OF MUNICIPAL GOLF COURSE

Program Service Accomplishments

Program 1

Expenses: $0 Revenue: $0

OPERATION OF THE MUNICIPAL GOLF COURSE FOR THE PUBLIC BENEFIT OF THE RESIDENTS OF THE CITY. THE CITY OWNS THE GOLF COURSE AND THE FACILITIES.

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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 (2018)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $0

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $0

TOTAL EXPENSES $0

Year-over-Year Comparison

	2018	2017	Change
Revenue	N/A	$646,902	-1.0%
Expenses	N/A	$681,945	-1.0%
Net Income	N/A	$-35,043	N/A

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

N/A

Independent Members

N/A

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
MIKE MAINS THROUGH 33118	BOARD MEMBER	1.00	Director	$0	$0	$0
MIKE MATHESON THROUGH 33118	BOARD MEMBER	1.00	Director	$0	$0	$0
SCOTTY BUNTON THROUGH 33118	BOARD MEMBER	1.00	Director	$0	$0	$0
CATHY ROSS THROUGH 33118	BOARD MEMBER	1.00	Director	$0	$0	$0
BOB LIPFORD THROUGH 33118	BOARD MEMBER	1.00	Director	$0	$0	$0
JOHN HUGHES THROUGH 33118	BOARD MEMBER	1.00	Director	$0	$0	$0
TOMMY TIPTON THROUGH 33118	BOARD MEMBER	1.00	Director	$0	$0	$0
JEFF ANDREWS THROUGH 33118	CHAIR	1.00	Officer Director	$0	$0	$0
CURT ALEXANDER	CITY MAYOR	1.00	Director	$0	$0	$0
WILLIAM E CARTER	CITY MAYOR PRO-TEM	1.00	Director	$0	$0	$0
KIM BIRCHFIELD	CITY COUNCILMAN	1.00	Director	$0	$0	$0
WES FRAZIER	CITY COUNCILMAN	1.00	Director	$0	$0	$0
SAMUEL B SHIPLEY THROUGH 1118	CITY COUNCILMAN	1.00	Director	$0	$0	$0
D RICHARD TESTER THROUGH 1118	CITY COUNCILMAN	1.00	Director	$0	$0	$0
JEFFREY C TREADWAY	CITY COUNCILMAN	1.00	Director	$0	$0	$0
RICHARD BARKER BEGINNING 1118	CITY COUNCILMAN	1.00	Director	$0	$0	$0
MIKE SIMERLY BEGINNING 1118	CITY COUNCILMAN	1.00	Director	$0	$0	$0
DANIEL ESTES	CITY MANAGER	1.00	Officer	$0	$0	$0
DEBORAH KESSLER THRU 63019	DIRECTOR OF FINANCE	1.00	Officer	$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
2019	No data	No data	No data	No data
2018	$646,902	$681,945	$606,378	$-35,043