Diversity Golf Foundation

Nonprofit profile at a glance

EIN
271108766
IRS 990 coverage
2014–2016
Forms available
Form 990 2016, Form 990-EZ 2013, Form 990-N 2012
Location
Riverside, CA, USA
Phone
9517127843
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$126,854
Expenses
$153,545
Assets
$72,108
Liabilities
$343,000

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • JASON TAYLOR PGA (PRESIDENT AND EXECUTIVEDIR)
  • RAMON ALVAREZ (VICE PRESIDENT)
  • LORENA OCHOA (HONARY PRESIDENT)

Highest reported compensation

  • JASON TAYLOR PGA (PRESIDENT AND EXECUTIVEDIR): $78,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide opportunity for children and adults with family based heath, fitness, education and inclusion programs delivered through family golf

What it reported doing in 2016

Education Foundation invites and teaches and hosts golf playing opportuniteis for under-served and at-risk minority adults and children. We put them in a very healthy outdoor environment and surround them with educated and successful people who become friends and mentors.

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 83
  • Accountability: 71
  • Sustainability: 14
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.2%; rating input score 97
  • Program expense ratio: 80.2%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 19th 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: 85.7%; rating input score 86; 22nd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -21%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.47; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 4.76; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 50.8%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -26.6% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -2.7% per year; rating input score 0; 25th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 97.2% of revenue deployed · 80.2% of spending went to programs
  • Governance: 6 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $127K in reported program spending
  • Leadership: top reported pay $78K · 7 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2014 to 2016
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.