BOWLING GREEN COUNTRY CLUB

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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

1913

Legal Domicile

Principal Officer

TRAVIS RUSSELL

Phone

2708420325

Tax Period

2023-01-01 to 2023-12-31

BOWLING GREEN COUNTRY CLUB, founded in 1913, is a community nonprofit that reported $3.4M in total revenue in fiscal year 2023. Revenue grew 20% year-over-year, indicating healthy expansion. Expenses of $2.9M left a modest 13% surplus.

Mission

COUNTRY CLUB FOR SOCIAL AND RECREATIONAL BENEFITS FOR MEMBERS.

Program Service Accomplishments

Program 1

GOLF COURSE FOR BENEFIT OF MEMBERS

Program 2

SWIMMING POOL FOR BENEFIT OF MEMBERS

Program 3

TENNIS COURTS FOR BENEFIT OF MEMBERS

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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 $0

Program Service Revenue $2,698,910

Investment Income $16,521

Other Revenue $647,404

TOTAL REVENUE $3,362,835

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,433,003

Fundraising Expenses $0

Other Expenses $1,495,767

TOTAL EXPENSES $2,928,770

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,362,835	$2,811,833	+0.2%
Expenses	$2,928,770	$2,813,994	+0.0%
Net Income	$434,065	$-2,161	-201.9%

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

152

Volunteers

215

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

$88,938

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AMBER GALVIN	CLUBHOUSE MA	40.00	Officer	$88,938	$0	$88,938
RICK CASH	DIRECTOR	1.00	Director	$0	$0	$0
JANIE GILES	SECRETARY	1.00	Officer Director	$0	$0	$0
JEFF GOODNIGHT	DIRECTOR	1.00	Director	$0	$0	$0
TOM GRIFFIN	DIRECTOR	1.00	Director	$0	$0	$0
TOM HOLMES	DIRECTOR	1.00	Director	$0	$0	$0
SARAH LONGHURST	DIRECTOR	1.00	Director	$0	$0	$0
TRAVIS RUSSELL	PRESIDENT	N/A	Officer Director	$0	$0	$0
BRANDON SHIRLEY	TREASURER	1.00	Officer Director	$0	$0	$0
CLEVELAND SIMPSON	DIRECTOR	1.00	Director	$0	$0	$0
BRYNE WISEMAN	VICE PRESIDE	1.00	Officer 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	No data	No data	No data	No data
2023	$3,362,835	$2,928,770	$3,996,335	$434,065
2022	$2,811,833	$2,813,994	$3,146,372	$-2,161
2021	$2,694,547	$2,272,874	$3,167,457	$421,673
2021	$2,694,547	$2,456,751	$2,785,349	$237,796
2020	$2,145,382	$2,008,825	$2,488,526	$136,557