LIGCSA INC (EIN 843532762) - 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

2019

Legal Domicile

Principal Officer

KENNETH LOCHRIDGE

Phone

7183094208

Tax Period

2025-01-01 to 2025-12-31

LIGCSA INC, founded in 2019, is a small nonprofit in the Community Improvement sector that reported $267K in total revenue in fiscal year 2025. The organization ran a surplus of $49K, a strong 18% operating margin.

Mission

TO ADVANCE AND PROMOTE THE COMMON BUSINESS INTEREST OF GOLF COURSE SUPERINTENDENTS IN THE NEW YORK METROPOLITAN AREA INCLUDING EDUCATIONAL OPPORTUNITIES SUCH AS CONFERENCES, LECTURES AND NETWORKING EVENTS.

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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 $207,300

Program Service Revenue $57,679

Investment Income $0

Other Revenue $2,036

TOTAL REVENUE $267,015

Expense Breakdown

Grants Paid $25,500

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $168,812

Other Expenses $192,444

TOTAL EXPENSES $217,944

Year-over-Year Comparison

	2025	2024	Change
Revenue	$267,015	$252,449	+0.1%
Expenses	$217,944	$248,229	-0.1%
Net Income	$49,071	$4,220	+10.6%

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

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
KENNETH LOCHRIDGE	PRESIDENT	5.00	Officer Director	$0	$0	$0
THOMAS KAPLUN	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
LUKE KNUTSON	SECRETARY	5.00	Officer Director	$0	$0	$0
BRENT PEVEICH	TREASURER	5.00	Officer Director	$0	$0	$0
PAT RYAN	DIRECTOR	3.00	Director	$0	$0	$0
TIM FALVEY	DIRECTOR	3.00	Director	$0	$0	$0
CHRIS JOHNSON	DIRECTOR	3.00	Director	$0	$0	$0
KEN FRANK	DIRECTOR	3.00	Director	$0	$0	$0
DENNIS SULLIVAN	CLASS C REP	3.00	Director	$0	$0	$0
SCOTT BLOUGH	DIRECTOR	3.00	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	$267,015	$217,944	$90,384	$49,071
2024	No data	No data	No data	No data
2023	$234,721	$263,748	$60,963	$-29,027
2022	$275,131	$224,813	$55,094	$50,318

LIGCSA INC