Golf Course Builders Association of America
Nonprofit profile at a glance
- EIN
- 237121106
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Lincoln, NE, USA
- Phone
- 4024764444
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Human Services
Reported finances
- Revenue
- $1,173,631
- Expenses
- $1,239,992
- Assets
- $807,224
- Liabilities
- $122,248
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- JOHN MCDONALD II (PRESIDENT)
- JON O'DONNELL (PRESIDENT-EL)
People named in this filing
- WAYNE DEKER (DIRECTOR)
- JUDD DUININCK (PAST PRESIDE)
- SAM DUININCK (DIRECTOR)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide programs and services to golf course builders and to ensure uniform quality standards in the profession
What it reported doing in 2024
Provide programs and services to construction contractors/ specialists due to changing regulations, specifications and technologies in the golf course construction arena
Operating model
- Revenue model
- Other-operating. 66% of the money available for current operations came from other operating revenue.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 74% for direct work, and 26% for grants.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 93
- Accountability: 94
- Sustainability: 33
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83.4%; rating input score 83
- Program expense ratio: 78.4%; rating input score 78
- Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 7 controls in place; rating input score 86
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -5.7%; rating input score 23; 23rd percentile among comparable filings
- Total-asset coverage ratio: 0.65; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 0.15; rating input score 36; 36th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 25% per year; rating input score 100; 87th percentile among comparable filings
- Revenue growth: 5.5% per year; rating input score 100; 46th percentile among comparable filings
- Asset growth: 3.8% per year; rating input score 100; 33rd percentile among comparable filings
Details
- Where the money goes: 83.4% of revenue deployed · 78.4% of spending went to programs
- Governance: 14 of 14 board members independent · 6 of 7 filing controls reported
- Programs: 2 filed program accomplishments
- Leadership: top reported pay $0 · 14 people listed
- Consistency: 30 of 30 current checks pass
- Schedules: 3 filed schedules · includes grants
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- High — Financial Efficiency: Fundraising efficiency scored 1/100.
- High — Sustainability: Operating margin scored 23/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 36/100.