Macon County Park Commission

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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

1960

Legal Domicile

Principal Officer

Chelsey Coley

Phone

6156668799

Tax Period

2024-01-01 to 2024-12-31

Macon County Park Commission, founded in 1960, is a small nonprofit that reported $370K in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion.

Mission

Social Club

Program Service Accomplishments

Program 1

All monies expended during the year are used in maintaining and operating our 9-hole golf course. All revenues, including dues, assessments, and green fees are used to pay ordinary and necessary...

All monies expended during the year are used in maintaining and operating our 9-hole golf course. All revenues, including dues, assessments, and green fees are used to pay ordinary and necessary operating expenses and provide for equipment purchases and capital improvements needed to keep our course in the best possible condition. A yearly budget is prepared with anticipated revenues and expenses in a month-to-month format. The budget results are analyzed at regularly scheduled meetings and, if necessary, membership dues and assessments are adjusted for anticipated budget shortfalls.

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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 $211,102

Program Service Revenue $88,169

Investment Income $67

Other Revenue $71,095

TOTAL REVENUE $370,433

Expense Breakdown

Grants Paid $0

Salaries & Benefits $177,319

Fundraising Expenses $0

Other Expenses $184,379

TOTAL EXPENSES $361,698

Year-over-Year Comparison

	2024	2023	Change
Revenue	$370,433	$340,896	+0.1%
Expenses	$361,698	$340,479	+0.1%
Net Income	$8,735	$417	+19.9%

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

279

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Charles Leath	Director	2.00	Director	$0	$0	$0
Doug Holder	Director	2.00	Director	$0	$0	$0
Mike Wells	Treasurer	8.00	Director	$0	$0	$0
Larry White	Director	2.00	Director	$0	$0	$0
Rick Shoulders	Vice President	4.00	Director	$0	$0	$0
Jon Hesson	Director	2.00	Director	$0	$0	$0
Jeff Key	Director	2.00	Director	$0	$0	$0
Chelsea Coley	President	8.00	Director	$0	$0	$0
William Carter	Director	2.00	Director	$0	$0	$0
Mike Whittemore	Director	2.00	Director	$0	$0	$0
Jim Ballard	Director	2.00	Director	$0	$0	$0
Tonya Wells	Director	2.00	Director	$0	$0	$0
Zack Polston	Director	2.00	Director	$0	$0	$0
John Reese Collins	Secretary	2.00	Director	$0	$0	$0
Ian Whittemore	Director	2.00	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
2025	No data	No data	No data	No data
2024	$370,433	$361,698	$487,927	$8,735
2023	$340,896	$340,479	$484,720	$417
2022	$330,811	$321,612	$489,681	$9,199
2021	$327,378	$302,756	$485,715	$24,622
2020	$284,008	$264,896	$463,296	$19,112