Heart of the Ozarks Junior Golf Foundation

Nonprofit profile at a glance

EIN
431927962
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Nixa, MO, USA
Phone
4178388208
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$60,340
Expenses
$66,765
Assets
$1,329,845
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • WILLIAM F GRAYSON (PRESIDENT)

People named in this filing

  • WILLIAM F GRAYSON (PRESIDENT)
  • LINDY H MAUS (SECTRETARY/T)
  • BILL MILLER (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide and promote, carry on, conduct and foster education, training and scholarship opportunities regarding the game of golf and to establish and operate seminars, clinics, tournaments, training sessions and other golfing activities. To maintain and acquire, from time to time, golf facilities, premisies, equiment and technology to meet these goals and objectivies for persons under the age of eighteen, persons of all ages with intellectual and/or physical disablities and veterans. To assist other 501(c)3) organizations with programs, equipment or facilites or scholarships to promote and enhance golf-related activities for persons under the age of eighteen (18), persons or all ages with intellectual and/or physical disabilites and veterans. To assist other 501(c)(3) organizatins the the charitable purposes and objectives of such organizations.

What it reported doing in 2025

In august 2005 a second junior golf course was opened. In 2010 improvements to this course were completed. In 2014 improvements were added. In 2018 improvements were added by replacing artificial greens. In 2009 a children's club house was built and befinning learning golf clubs were provided to the springfield public schools and other area schools for use in their elementary gym classes. In 2017, 2018, 2022, 2023 & 2025 additional and replacement clubs were added to the schools for use in their elementary gym classes. Prior years and current year teaching and promoting golf through golf instruction, equipment, tournaments, golf activities and scholarships according to our mission and to those meeting our missions exempt purposes requirements. Support other recognized not for profit organizations in promoting golf in accordance with our missions exempt purposes requirements.

Operating model

Revenue model
Investment-supported. 88% of the money available for current operations came from recurring investment income.
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 revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 81
  • Accountability: 64
  • Sustainability: 57
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.6%; rating input score 100
  • Program expense ratio: 87.6%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th 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: 100%; rating input score 100; 64th 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: -10.6%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 19.92; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: -7.5% per year; rating input score 0; 35th percentile among comparable filings
  • Asset growth: -4% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 99.6% of revenue deployed · 87.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $59K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.