Central Missouri Lake of the Ozarks Golf Council

Nonprofit profile at a glance

EIN
431774512
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Jefferson City, MO, USA
Phone
5736368282
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Official website

Reported finances

Revenue
$250,547
Expenses
$315,917
Assets
$309,773
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • PAUL LEAHY (President)
  • MICHAEL CUMMINGS (Vice President)

People named in this filing

  • PAUL LEAHY (President)
  • JASON WOODS (Trustee)
  • CHRIS JACKSON (Trustee)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Increase the awareness and demand for the lake of the ozarks as a golfing destination, increase the number of golfers who visit the lake of the ozarks as well as the number of rounds played, increase total travel spending by golfers who visit the lake of the ozarks and improve the quality of service offered to them through marketing and advertising efforts.

What it reported doing in 2025

GOLF TRADE SHOWS - The Lake of the Ozarks Golf Council exhibits at four golf shows each year. In addition to Kansas City and St. Louis - which obviously are prime points of origination for golfers coming to the Lake - the other shows are in surrounding states primarily to the north of Missouri. They will be in states where the warm-weather golf season is shorter than Missouri's which makes the Lake an appealing destination for golfers from these areas. Information from individual Golf Council members who track their customers origins, as well as from our own inquiry database, confirm that this target geographical market is the area from which we have the strongest likelihood of attracting new golfers. Statistics from the show sponsors indicate that the show attendees are precisely the demographic group that we hope to reach by participating in the four shows. The shows are in St. Louis, Kansas City, Chicago, and Omaha. Five golf shows were attended where approximately 80,000 visitors had the opportunity to visit the Lake of the Ozarks Show Booth. 5,000 Lake of the Ozark Golf Guides were distributed while attending these shows, as well as 5,000 Lake of the Ozarks Visitor Guides.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 60
  • Sustainability: 33
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.3%; rating input score 93; 27th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -26.1%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.98; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -1.9% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 12.4% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 14 of 15 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $244K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 10 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 9/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.