LAKE KIOWA MENS 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

1973

Legal Domicile

Principal Officer

RONNY YOUNG

Phone

9406687394

Tax Period

2025-01-01 to 2025-12-31

LAKE KIOWA MENS GOLF ASSOCIATION, founded in 1973, is a small nonprofit that reported $324K in total revenue in fiscal year 2025.

Mission

ORGANIZING GOLF TOURNAMENTS AND OTHER GOLF SERVICES FOR 464 MEMBERS.

Program Service Accomplishments

Program 1

Expenses: $193,135 Revenue: $189,938

KIOWA KAPERS MEMBER GUEST GOLF TOURNAMENT FOR MEMBERS AND THEIR GUESTS.

Program 2

Expenses: $51,465 Revenue: $50,058

OTHER GOLF TOURNAMENTS AND PLAYDAYS FOR MEMBERS.

Program 3

Expenses: $50,545 Revenue: $38,875

MEMBER-MEMBER GOLF TOURNAMENT FOR 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 (2025)

Revenue Breakdown

Contributions & Grants $44,050

Program Service Revenue $279,721

Investment Income $62

Other Revenue $0

TOTAL REVENUE $323,833

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $295,145

Other Expenses $46,699

TOTAL EXPENSES $341,844

Year-over-Year Comparison

	2025	2024	Change
Revenue	$323,833	$323,001	+0.0%
Expenses	$341,844	$322,903	+0.1%
Net Income	$-18,011	$98	-184.8%

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
JIM ADAMS	PRESIDENT	2.00	Officer	$0	$0	$0
JOE DORMAN	VICE PRESIDENT	2.00	Officer	$0	$0	$0
RONNY YOUNG	TREASURER	2.00	Officer	$0	$0	$0
MIKE ERICKSON	TOURNAMENT CHAIR	2.00	Officer	$0	$0	$0
KENT HARVICK	MEMBERSHIP DIRECTOR	1.00	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
2025	$323,833	$341,844	$21,859	$-18,011
2024	$359,316	$360,104	$39,870	$-788
2023	$368,132	$371,047	$40,658	$-2,915
2022	$389,602	$379,499	$43,822	$10,103
2021	$291,927	$277,301	$33,719	$14,626
2020	$213,449	$229,151	$19,093	$-15,702
2019	$205,655	$199,789	$34,795	$5,866
2018	$226,821	$234,430	$28,929	$-7,609