SOUTHERN GOLF ASSOCIATION

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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

1975

Legal Domicile

Principal Officer

JEREMY GARDNER

Phone

2059794653

Tax Period

2023-01-01 to 2023-12-31

SOUTHERN GOLF ASSOCIATION, founded in 1975, is a small nonprofit that reported $394K in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $371K left a modest 6% surplus.

Mission

THE ASSOCIATION PROMOTES GOLF FOR ITS MEMBERS AND CONDUCTS GOLF CHAMPIONSHIPS FOR ITS MEMBERS AND JUNIOR GOLFERS.

Program Service Accomplishments

Program 1

Expenses: $290,840 Revenue: $291,661

TO PROMOTE GOLF FOR ITS MEMBERS AND CONDUCT GOLF CHAMPIONSHIPS FOR MEMBERS AND JUNIOR GOLFERS.

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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 $97,788

Program Service Revenue $291,661

Investment Income $4,523

Other Revenue $0

TOTAL REVENUE $393,972

Expense Breakdown

Grants Paid $500

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $290,840

Other Expenses $370,330

TOTAL EXPENSES $370,830

Year-over-Year Comparison

	2023	2022	Change
Revenue	$393,972	$351,693	+0.1%
Expenses	$370,830	$321,584	+0.2%
Net Income	$23,142	$30,109	-0.2%

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

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
JIMMY L RIDDLE	PRESIDENT	1.00	Officer Director	$0	$0	$0
JON D BABB	FIRST VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
JOHN ROBERT OWENS	SECOND VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
HENRY DONALD	TREASURER	1.00	Officer Director	$0	$0	$0
HENRY S PERKINS	IMMEDIATE PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
ANDY PRIEST	EXECUTIVE DIRECTOR	5.00	Officer Director	$0	$0	$0
KENNY BETTIS	DIRECTOR	0.30	Director	$0	$0	$0
ROBERT BIRMINGHAM	DIRECTOR	0.30	Director	$0	$0	$0
FRED BLACKMON	DIRECTOR	0.30	Director	$0	$0	$0
JOHN BOATWRIGHT	DIRECTOR	0.30	Director	$0	$0	$0
JOHN CARDNIAL	DIRECTOR	0.30	Director	$0	$0	$0
MARVIN CHILDERS	DIRECTOR	0.30	Director	$0	$0	$0
MICHAEL CLOONEN	DIRECTOR	0.30	Director	$0	$0	$0
CHRIS CUPIT	DIRECTOR	0.30	Director	$0	$0	$0
JOEL DAVENPORT	DIRECTOR	0.30	Director	$0	$0	$0
JOE DENGEL	DIRECTOR	0.30	Director	$0	$0	$0
J RICHARD DOSEK	DIRECTOR	0.30	Director	$0	$0	$0
JERRY DUFFY	DIRECTOR	0.30	Director	$0	$0	$0
KEVIN DUTKOWSKI	DIRECTOR	0.30	Director	$0	$0	$0
KURT FAXON	DIRECTOR	0.30	Director	$0	$0	$0
MARK GRANTHAM	DIRECTOR	0.30	Director	$0	$0	$0
ANDREW JACKSON	DIRECTOR	0.30	Director	$0	$0	$0
STEVEN KEASLER	DIRECTOR	0.30	Director	$0	$0	$0
BUFORD R MCCARTY	DIRECTOR	0.30	Director	$0	$0	$0
MIKE MCCURDY	DIRECTOR	0.30	Director	$0	$0	$0
J MICHAEL MILLEN	DIRECTOR	0.30	Director	$0	$0	$0
AON MILLER	DIRECTOR	0.30	Director	$0	$0	$0
BILL NORRIS	DIRECTOR	0.30	Director	$0	$0	$0
PHILIP A REALE	DIRECTOR	0.30	Director	$0	$0	$0
JOEL W RICHARDSON	DIRECTOR	0.30	Director	$0	$0	$0
BILL ROACH SR	DIRECTOR	0.30	Director	$0	$0	$0
H BRENNER SADLER	DIRECTOR	0.30	Director	$0	$0	$0
DOUG SHOOK	DIRECTOR	0.30	Director	$0	$0	$0
RICHARD SIMPSON	DIRECTOR	0.30	Director	$0	$0	$0
TOMMY SNELL	DIRECTOR	0.30	Director	$0	$0	$0
SAM VANN III	DIRECTOR	0.30	Director	$0	$0	$0
SCOTT WALLACE	DIRECTOR	0.30	Director	$0	$0	$0
CHIP WANN	DIRECTOR	0.30	Director	$0	$0	$0
ADAM WELLS	DIRECTOR	0.30	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	$393,972	$370,830	$423,082	$23,142
2022	$351,693	$321,584	$365,394	$30,109
2021	$306,143	$252,660	$358,568	$53,483
2020	$163,876	$157,986	$297,020	$5,890
2019	$254,093	$221,125	$282,283	$32,968
2018	$197,439	$187,052	$224,922	$10,387