Connecticut State Golf Association Inc

Nonprofit profile at a glance

EIN
222587856
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Rocky Hill, CT, USA
Phone
8602574171
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports Competitions

Reported finances

Revenue
$2,678,490
Expenses
$2,472,976
Assets
$3,498,294
Liabilities
$365,589

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

Leadership & pay

9 people listed

Executive titles in this filing

  • MICHAEL MORAGHAN (EXECUTIVE DIRECTOR)
  • EDWARD DETMER (PRESIDENT)
  • ERIC BESMAN (VICE PRESIDENT)
  • JOHN J BRACKEN III (VICE PRESIDENT)
  • BRUCE KRACZKOWSKY (VICE PRESIDENT)

Highest reported compensation

  • MICHAEL MORAGHAN (EXECUTIVE DIRECTOR): $155,900 total reported compensation
  • RYAN HOFFMAN (DIRECTOR OF OPERATIONS, RU): $110,808 total reported compensation

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

Overview

Mission

To promote golf

What it reported doing in 2024

The association contributes to various groups & associations: neale scholarship fund; pga ct section; ct women's golf; southern new england women's golf; the first tee of Connecticut; Connecticut association of golf course superintendents

Operating model

Revenue model
Membership-supported. 67% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 94% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 94
  • Accountability: 79
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.8%; rating input score 79
  • Program expense ratio: 84.6%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 89.7%; rating input score 90; 25th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.7%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 1.41; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 10.8%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 6.6% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 9.1% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 11.6% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 78.8% of revenue deployed · 84.6% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $2.1M in reported program spending
  • Leadership: top reported pay $156K · 9 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Review — Sustainability: Operating margin scored 57/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.