Planning

2024/5 CMA NZ Club Benchmarking

The Club Management Association of New Zealand (CMA NZ) provides the club community with a powerful benchmarking tool.

Click here to view the 2025 GMA NZ Club Benchmarking Report

The Power of Information
Our benchmarking tool gives clubs access to reliable, “apples‑to‑apples” data, key performance indicators, and tailored reports. Whether you’re working on strategic planning, budgeting, or reviewing your club’s strengths and opportunities, benchmarking provides the facts you need—right when you need them—so you can lead with confidence.

Why Benchmarking Matters

• Highlights issues that can make or break a club
• Allows clubs to measure financial and operational performance against peers
• Provides comparisons across key metrics such as revenue, subscriptions, fee structures, and operating costs
• Enables focused analysis using filters like club type, size, patronage, and location

Practical Benefits
Clubs can download reports in Excel to share with Boards and staff. With this data, clubs can:

• Improve profitability
• Identify opportunities to reduce costs
• Discover new ways to grow their business

If you have any questions about the benchmarking tool, please get in touch—we’re here to help.

Click HERE to view Club Benchmarking sample report.

Click HERE to view Peer to peer Club Benchmarking report 

Here’s a friendlier, more approachable rewrite while keeping the same structure and detail intact:

What Key Club Performance Indicators Should Your Club Be Watching?

The Club Managers Association of America (CMAA) recently released the Universal Key Club Performance Indicators White Paper. The paper highlighted six essential Key Performance Indicators (KPIs) that provide a clear snapshot of a club’s overall financial health.

Developed by the Universal Key Club Performance Indicators Task Force, the KPIs were designed to create a common language for club managers, boards, and industry consultants. They help clubs track financial performance, membership trends, and operational sustainability—giving boards and managers the insights they need to make informed decisions and maintain high standards of service and member experience.

The Six Universal KPIs

1. Change in Net Assets (Member’s Equity) Over Time
   Formula: (Ending Net Assets – Beginning Net Assets) ÷ Beginning Net Assets
   Shows overall financial performance across a period.

2. Current Ratio
   Formula: Current Assets ÷ Current Liabilities
   Measures liquidity risk—how easily a club can meet short-term obligations.

3. Debt to Equity Ratio
   Formula: Total Liabilities ÷ Total Members’ Net Assets (Total Equity)
   Indicates solvency risk and long-term financial stability.

4. Net PP&E (Property, Plant & Equipment) Ratio
   Formula: (Net PP&E – land) ÷ (Gross PP&E – land)
   Provides insight into the age and useful life of fixed assets, highlighting repair or replacement needs.

5. Change in Full Member Equivalents
   Formula: Annual Subscription Revenues ÷ Annual Subscriptions for a Full Member (tracked over multiple years)
   Shows membership growth or decline over time.

6. Dues to Operating Revenue
   Formula: Operating Membership Subscriptions Revenue ÷ Total Operating Revenue
   Indicates reliance on recurring subscription income versus activity-based fees, reflecting member‑experience focus.

Why These KPIs Matter

• They give clubs a quick, high‑level snapshot of financial health.
• They highlight strengths and weaknesses in operations, membership, and finances.
• They provide boards with reliable data to guide strategy, budgeting, and long‑term planning.
• Clubs that rely more on subscription income tend to be more member‑centric and better positioned to sustain service standards.