ROCKY MTN GOLF COURSE SUPERINTENDENTS ASSOCIATION (EIN 840538057) - Form 990 Financial Analysis & Trantor Score

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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

1937

Principal Officer

AARON FANKHAUSER

Phone

3032559611

Tax Period

2024-11-01 to 2025-10-31

ROCKY MTN GOLF COURSE SUPERINTENDENTS ASSOCIATION, founded in 1937, is a small nonprofit that reported $310K in total revenue in fiscal year 2024. Expenses of $268K left a modest 14% surplus.

Mission

EDUCATION AND IMPROVEMENT OF PRACTICES AND IMAGE.

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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 $102,410

Program Service Revenue $195,770

Investment Income $12,174

Other Revenue $0

TOTAL REVENUE $310,354

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $267,507

TOTAL EXPENSES $267,507

Year-over-Year Comparison

	2024	2023	Change
Revenue	$310,354	$305,752	+0.0%
Expenses	$267,507	$235,393	+0.1%
Net Income	$42,847	$70,359	-0.4%

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

N/A

Employees

N/A

Volunteers

N/A

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
KEVIN ABILA	DIRECTOR	N/A	Director	$0	$0	$0
AARON FANKHAUSER	PRESIDENT	1.00	Officer Director	$0	$0	$0
BEN GETMAN	DIRECTOR	N/A	Director	$0	$0	$0
CHAD GILKISON	DIRECTOR	N/A	Director	$0	$0	$0
TYLER GILLETTE	AFFILIATE LI	N/A	Director	$0	$0	$0
CALVIN HUNSINGER	CLASS C EX O	N/A	Director	$0	$0	$0
JAKE JACOBS	SEC/TREAS	N/A	Officer Director	$0	$0	$0
KEVIN KALLAS	PAST PRESIDE	N/A	Director	$0	$0	$0
BOB KINDER	PAST PRES RE	N/A	Director	$0	$0	$0
JOE KUNZE	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
GARY LEEPER	EXECUTIVE DI	N/A	Director	$0	$0	$0
KEVIN MALLOY	DIRECTOR	N/A	Director	$0	$0	$0
MITCH SAVAGE	DIRECTOR	N/A	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	$310,354	$267,507	$383,675	$42,847
2024	$305,752	$235,393	$340,828	$70,359
2023	$246,136	$255,450	$270,469	$-9,314
2022	$231,596	$253,490	$279,783	$-21,894
2021	$288,641	$222,904	$301,677	$65,737

ROCKY MTN GOLF COURSE SUPERINTENDENTS ASSOCIATION