FLORIDA CHAPTER CMAA CORP

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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

1992

Legal Domicile

Principal Officer

KELLY GRABOWSKY

Phone

5616916849

Tax Period

2023-11-01 to 2024-10-31

FLORIDA CHAPTER CMAA CORP, founded in 1992, is a community nonprofit that reported $1.5M in total revenue in fiscal year 2023. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $1.3M left a modest 12% surplus.

Mission

TO PROMOTE AND ADVANCE FRIENDLY RELATIONS AMONG PERSONS CONNECTED WITH THE MANAGEMENT OF CLUBS; TO ENCOURAGE THE EDUCATION AND ADVANCEMENT OF ITS MEMBERS; AND TO ASSIST CLUB OFFICERS AND MEMBERS, THROUGH THEIR MANAGERS, TO SECURE THE UTMOST IN EFFICIENT AND SUCCESSFUL OPERATIONS.

Program Service Accomplishments

Program 1

THE FLORIDA CHAPTER CMAA CONDUCTS EDUCATIONAL MEETINGS AND SEMINARS TO EDUCATE MEMBERS AND PROMOTE RELATIONS BETWEEN MEMBERS.

Program 2

THE FLORIDA CHAPTER CMAA PUBLISHES A NEWSLETTER FOR MEMBERS PROVIDING INFORMATION ON CLUB OPERATIONS.

Program 3

THE FLORIDA CHAPTER CMAA PROMOTES THE STUDY OF CLUB MANAGEMENT THROUGH SCHOLARSHIPS AND STUDENT RELATIONS ACTIVITIES.

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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 $842,523

Investment Income $32,343

Other Revenue $611,211

TOTAL REVENUE $1,486,077

Expense Breakdown

Grants Paid $40,158

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $1,274,565

TOTAL EXPENSES $1,314,723

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,486,077	$1,340,788	+0.1%
Expenses	$1,314,723	$1,191,973	+0.1%
Net Income	$171,354	$148,815	+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
MICHAEL FEIL	PRESIDENT	7.00	Officer Director	$0	$0	$0
KEN KOURIL	VICE PRESIDENT	7.00	Officer Director	$0	$0	$0
CARMEN MAUCERI	IMMEDIATE PAST PRESIDENT	7.00	Officer Director	$0	$0	$0
BRETT MORRIS	SECRETARY/TREASURER	7.00	Officer Director	$0	$0	$0
DAVID MANGAN	DIRECTOR	3.00	Director	$0	$0	$0
BRIAN BARTOLEC	DIRECTOR	3.00	Director	$0	$0	$0
BRUCE FURMAN	DIRECTOR	3.00	Director	$0	$0	$0
DAVID MAIN	DIRECTOR	3.00	Director	$0	$0	$0
HANS GROVER	DIRECTOR	3.00	Director	$0	$0	$0
ROBERT MARTIN	DIRECTOR	3.00	Director	$0	$0	$0
EDWIN LATALLADI	DIRECTOR	3.00	Director	$0	$0	$0
KELLY GRABOWSKY	MANAGING DIRECTOR	40.00	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
2024	$1,486,077	$1,314,723	$1,486,800	$171,354
2023	$1,340,788	$1,191,973	$1,293,185	$148,815
2022	$1,109,934	$1,300,800	$669,744	$-190,866
2021	$666,356	$598,704	$828,240	$67,652
2020	$981,718	$820,428	$761,121	$161,290
2019	$1,142,664	$1,044,639	$739,717	$98,025
2018	$963,598	$1,012,053	$647,142	$-48,455