OREGON GOLF COURSE SUPERINTENDENTS ASSOC (EIN 911203635) - 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

1970

Legal Domicile

Principal Officer

STEPHEN PURDY

Phone

5033446535

Tax Period

2024-07-01 to 2025-06-30

OREGON GOLF COURSE SUPERINTENDENTS ASSOC, founded in 1970, is a small nonprofit that reported $142K in total revenue in fiscal year 2024.

Mission

To educate members of golf course maintenance and management through publications, conferences, and seminars.

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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 $98,003

Program Service Revenue $35,550

Investment Income $5,362

Other Revenue $2,857

TOTAL REVENUE $141,772

Expense Breakdown

Grants Paid $27,110

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $110,779

TOTAL EXPENSES $137,889

Year-over-Year Comparison

	2024	2023	Change
Revenue	$141,772	$140,198	+0.0%
Expenses	$137,889	$137,438	+0.0%
Net Income	$3,883	$2,760	+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

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
JOSH LOY	Vice President	3.00	Officer Director	$0	$0	$0
CALEB SMAITH	ASSIST. LIAISON	2.00	Director	$0	$0	$0
SCOTT MOFFENBEIER	PAST PRESIDENT	3.00	Officer Director	$0	$0	$0
SEAN WATTS	AFF. DIRECTOR	2.00	Director	$0	$0	$0
JOHN BALL	Director	2.00	Director	$0	$0	$0
STEVEN BEYER	SEC-TREASURER	3.00	Officer Director	$0	$0	$0
JASON BLYTHE	Director	2.00	Director	$0	$0	$0
KYLE WATT	Director	2.00	Director	$0	$0	$0
STEPHEN PURDY	President	4.00	Officer Director	$0	$0	$0
MICHAEL WRIGHT	Director	2.00	Director	$0	$0	$0
RYAN WYCKOFF	AFF. DIRECTOR	2.00	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	$141,772	$137,889	$129,853	$3,883
2024	$140,198	$137,438	$140,865	$2,760
2023	$135,863	$134,634	$123,210	$1,229
2022	$126,813	$126,462	$121,981	$351
2021	$121,727	$104,700	$121,630	$17,027
2020	$132,038	$139,749	$104,603	$-7,711
2019	$148,456	$150,345	$112,314	$-1,889

OREGON GOLF COURSE SUPERINTENDENTS ASSOC