GCSAA FOUNDATION (EIN 590994338) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1955

Legal Domicile

Principal Officer

J RHETT EVANS

Phone

7858412240

Tax Period

2023-01-01 to 2023-12-31

GCSAA FOUNDATION, founded in 1955, is a community nonprofit in the Education sector that reported $1.7M in total revenue in fiscal year 2023. Revenue surged 64% from the prior year, signaling strong growth momentum. Net assets of $12.0M represent 86 months of operating reserves.

Mission

THE GCSAA FOUNDATION SECURES FUNDING AND SUPPORT TO STRENGTHEN ADVOCACY, EDUCATION, AND RESEARCH THAT ADVANCES THE WORK OF GOLF COURSE MANAGEMENT PROFESSIONALS.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $773,896

Program Service Revenue $0

Investment Income $615,608

Other Revenue $285,617

TOTAL REVENUE $1,675,121

Expense Breakdown

Grants Paid $1,460,707

Salaries & Benefits $0

Fundraising Expenses $150,640

Program Expenses $1,513,114

Other Expenses $286,858

TOTAL EXPENSES $1,747,565

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,675,121	$1,019,339	+0.6%
Expenses	$1,747,565	$1,746,887	+0.0%
Net Income	$-72,444	$-727,548	-0.9%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

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

$1,569,612

Total Directors

$23,454

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAUL L CARTER CGCS	TRUSTEE	1.00	Director	$0	$0	$6,427
ARJUN CHOWDRI	TRUSTEE (THRU 6/23)	1.00	Director	$0	$0	$0
PAUL VERMEULEN	TRUSTEE	1.00	Director	$0	$0	$0
KEVIN P BREEN CGCS	PRESIDENT	3.00	Officer Director	$0	$0	$4,201
JEFF WHITE CGCS	VICE PRESIDENT	1.00	Officer Director	$0	$0	$6,066
EMILY PALMER	TRUSTEE	1.00	Director	$0	$0	$0
TA BARKER CGCS	SECRETARY/TREASURER	1.00	Officer Director	$0	$0	$6,760
JOHN EASTERBROOK	TRUSTEE (START 12/23)	1.00	Director	$0	$0	$0
J RHETT EVANS	CEO	1.00	Officer	$0	$38,338	$620,638
CAMERON OURY	CFO	1.00	Officer	$0	$27,844	$276,965
KEVIN P SUNDERMAN CGCS	COO	1.00	Officer	$0	$37,924	$386,220
EDWARD SEVERAL	CMO	1.00	Officer	$0	$26,863	$268,762

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	$1,675,121	$1,747,565	$12,402,177	$-72,444
2022	$1,019,339	$1,746,887	$11,693,097	$-727,548
2021	$1,437,230	$1,580,222	$13,565,906	$-142,992
2020	$1,277,895	$1,546,094	$12,268,687	$-268,199
2019	$2,026,346	$1,721,213	$11,345,272	$305,133
2018	$2,079,354	$1,570,310	$9,078,829	$509,044

GCSAA FOUNDATION