Bobby Jones Golf Course Foundation Inc

Nonprofit profile at a glance

EIN
810778972
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Atlanta, GA, USA
Phone
4049154574
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$6,421,183
Expenses
$7,359,118
Assets
$28,329,525
Liabilities
$6,476,272

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

27 people listed

Executive titles in this filing

  • MARTIN J ELGISON (PRESIDENT)

Highest reported compensation

  • JASON KUIPER (DIRECTOR OF INSTRUCTION): $236,191 total reported compensation
  • DANIEL FOWLER (GOLF INSTRUCTOR): $156,006 total reported compensation
  • JOSH DEAL (GENERAL MANAGER): $155,956 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The bobby jones golf course foundation is a non-profit organization committed to growing the game of golf through access to improved public golf and professional golf instruction and programming. Our new facility which opened in 2018, includes: -the renovation of the current 18 holes of 5,800 yards into a 9 hole reversible course, designed by bob cupp to provide 18 unique holes of up to 7,500 yards with a wide range of tees for juniors through elite players. -a new two-ended, driving range and a state-of-the-art instructional center. -programming and instruction by experienced golf professionals designed to make the game more enjoyable. -9-hole "wee links" of 50-70 yard holes designed by bob cupp for juniors. -a new practice facility for Georgia state university women's and men's golf teams. Benefits of the project: -create a course and facility that honors the memory and legacy of bobby jones. -turn an obsolete, dangerous, 18-hole, 5,800 yard public course into a reversible, 9 hole ge

What it reported doing in 2024

The foundation is currently operating the renovated golf course, which opened in November 2018, under a management contract with a professional golf course management company. We offer programs that are generally found at public golf courses such as junior clinics, summer camps, clinics and tournaments for adaptive golfers and free lessons for underprivileged youth. The course is also available for tournaments to benefit other charitable organizations. The Foundation continues to develop new programs on the renovated course that could not be offered on the property prior to renovation.

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 65
  • Accountability: 92
  • Sustainability: 35
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.8%; rating input score 94
  • Fundraising efficiency: $12.68 raised per $1 spent on fundraising; rating input score 46; 46th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 95.2%; rating input score 95; 25th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Missing
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14.6%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 3.85; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 13.2%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 25.5% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 9.2% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.8% of spending went to programs
  • Governance: 20 of 21 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $6.9M in reported program spending
  • Leadership: top reported pay $236K · 27 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $282K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 7 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.