If you've ever built a golf course budget, you know the hardest part isn't putting numbers on a spreadsheet. It's knowing which numbers you're going to get right, which ones you're going to miss, and which unexpected expense is going to show up halfway through the season.

I know that firsthand.

I started working on a golf course when I was 14, raking bunkers and picking up sticks. That first job eventually led me to Penn State, where I earned my bachelor's degree in turfgrass science, and then to Eagle Rock Resort in Pennsylvania. I spent nearly 10 years there as an assistant superintendent before becoming the superintendent, a position I held for about three years before joining Ewing.

Today, I work with golf course customers as an Ewing Golf Account Manager. Being a former superintendent allows me to look at things from their perspective because I've been in their shoes. I understand the day-to-day challenges, the unexpected repairs and the pressure of trying to make a budget work while maintaining the conditions golfers expect.

As superintendents begin planning for 2027, here are some of the things I'd be looking at based on my experience on the golf course.

Start With Your Chemical and Fertilizer Needs

When I was building a golf course budget, I always started with my chemical and fertilizer needs. Aside from capital projects, these were two of the biggest expenses on the course and some of the most important when it came to maintaining course conditions.

These are also expenses you can plan for early. Early order season typically starts in October, allowing you to plan your fertilizer and spray schedule for the following year. This gives you a better idea of what you'll spend while providing opportunities to take advantage of special offers and rebates.

Look Back at Your Spending

One of the most useful tools I had when planning my budgets was the previous three years of budget numbers compared with actual spending.

Looking at several years of history helps identify trends in costs and maintenance needs. It also gives you a better idea of where individual line items actually need to be rather than simply basing next year's budget on what you spent last year.

Labor deserves particular attention because it is usually one of the largest expenses on a golf course. Review your staffing requirements and actual labor spending, including factors such as rain days, call-offs, and holidays. Those variables can make it easy to underestimate what you'll actually spend.

Product usage and inventory history can also help. Keep track of things like chemicals, fertilizer, oil filters, mower blades, and other maintenance items. Knowing what you typically use gives you a much more accurate starting point for next year's purchases.

Leave Room for the Unexpected

Not every expense can be predicted, especially when costs change unexpectedly.

Under more normal circumstances, I would try to add 7% to 10% to most line items to account for rising costs. Fuel is a good example of an expense that can affect more than one part of the budget. Changes in fuel prices can impact materials as well as the daily operation of equipment and carts.

When unexpected costs put pressure on the budget, you may have to move money between line items or reconsider projects that were planned for the year. Building some flexibility into your budget can make those decisions easier.

Don't Overlook Irrigation

Irrigation is another area where unexpected expenses can quickly add up.

Golf course irrigation systems are complex, and even if you keep common repair fittings on hand, you can still run into an unusual repair that requires something you don't have.

I would look at your previous irrigation repairs and spending when building your budget. Then, before firing up the system in the spring, take inventory of your supplies and make sure you have the common repair items you'll need.

Plan Projects Around Your Maintenance Schedule

Larger projects can compete with the daily work required to maintain the course. From my experience, daily maintenance needs to be done first.

If a project can be completed by a contractor, bringing in outside help may be worth considering. If that's not an option, look for opportunities to schedule projects during the shoulder seasons, when turf growth slows and mowing and watering requirements decrease.

Most importantly, be realistic about how much time and labor a project will require. A project that looks manageable on paper can quickly put pressure on the rest of your operation.

Explain the "Why" Behind Your Budget

Getting a budget approved isn't just about showing someone a number. You also need to explain why the expense is necessary.

A GM or board may not understand every product or maintenance decision the way a superintendent does. For example, if they see that one container of a chemical costs $2,000, they may have questions about the expense. Explaining what the product does and why it's important to maintaining the course provides context for that cost.

Transparency goes a long way. Explain what you're buying, why you need it and what could happen if you don't have it.

3 Things I'd Do Now for 2027

If you're starting to put together your 2027 budget, I'd focus on three things:

1. Fine-tune your spray program: Look at your program and find ways to maximize your spraying capacity.

2. Plan projects with realistic timelines: If you're completing projects in-house, be realistic about how long they will take and how much staff time they'll require.

3. Review this year's spending: Compare your budget with your actual spending and look for areas where you can maximize your dollars in 2027.

You don't have to predict every expense perfectly. There will always be unexpected repairs, changes in costs, and challenges that aren't on the spreadsheet. But the more you know about where your money went this year, what your course will need next year and where you may have opportunities to improve efficiency, the better prepared you'll be.

Start looking at your 2026 numbers now, fine-tune your plans and have conversations with your team and vendors before the season gets busy. A little extra planning on the front end can give you more flexibility when the unexpected comes up.

A good budget isn't just about spending less. It's about making sure the dollars you have are going toward the things that matter most for your course, your staff and the golfers who play it.