Golf Club of Georgia Inc

Nonprofit profile at a glance

EIN
582572776
IRS 990 coverage
2009–2013
Forms available
Form 990 2013
Location
Alpharetta, GA, USA
Phone
7706448644
Rating confidence
Limited
Sector
Recreational l Clubs

Official website

Reported finances

Revenue
$6,320,425
Expenses
$7,998,291
Assets
$26,771,526
Liabilities
$33,737,521

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

12 people listed

Highest reported compensation

  • Randy Waldron (Co-General Manager/Dir Golf Co): $252,297 total reported compensation
  • Jeffrey Paton (CO-GENERAL MANAGER/dir golf co): $178,342 total reported compensation
  • Cheryl Howard (CONTROLLER): $86,831 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The golf club of Georgia is a member owned private club, whose members and staff foster a philosophy that embraces the wonderful traditions of the game of golf. The club will provide an exceptional golf and clubhouse experience for all members and guests. The club will maintain the highest standards of excellence in environmentally conscious golf course conditions. The club will nurture an atmosphere that allows members, guests, and staff to work together for the good of the game and the club with a sense of mutual respect and support. The golf club of Georgia will always strive to be perfect for those who love golf and respect its traditions.

What it reported doing in 2013

The purpose of the club is to provide a golf only experience to the members of the club, including social and recreational facilities for its members.

Operating model

Revenue model
Earned-program. 98% 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 82
  • Accountability: 77
  • Sustainability: 30
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -26.5%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 3.35; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 1.26; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -4.3% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: -4% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 9 of 9 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $252K · 12 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 11 of 11 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 4 filing years from 2009 to 2013
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.