Junior Cup Golf

Nonprofit profile at a glance

EIN
873155322
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2021
Location
Menomonee Falls, WI, USA
Phone
6574643799
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$353,178
Expenses
$169,862
Assets
$362,934
Liabilities
$2,432

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

Leadership & pay

3 people listed

Executive titles in this filing

  • IAN GONZALEZ (PRESIDENT AND TREASURER)
  • MATT BAKER (VICE PRESIDENT)

People named in this filing

  • IAN GONZALEZ (PRESIDENT AND TREASURER)
  • MATT BAKER (VICE PRESIDENT)
  • NATHAN DOSCH (SECRETARY)

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 developmental opportunities for junior golfers to play and learn the game of golf. Activities include forming community based junior golf teams to train and compete together as well as hosting instructional clinics.

What it reported doing in 2024

Junior cup golf ("jcg") provides opportunities for junior golfers to learn and play the game of golf while teaching core values such as patience, respect, integrity, teamwork, and sportsmanship. Young golfers in jcg programs range in age from elementary school students to high school students. Junior cup golf forms community based teams of junior golfers in Wisconsin, providing indoor and outdoor training and match play opportunities for approximately 170 junior golfers in the 2022-23 season and approximately 345 junior golfers in the 2023-24 season. Junior cup golf also conducts golf clinics, open gyms, and other golf training opportunities for junior golfers.

Operating model

Revenue model
Other-operating. 84% of the money available for current operations came from other operating revenue.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 86
  • Accountability: 88
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.8%; rating input score 48
  • Program expense ratio: 99.4%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 51.9%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 2.14; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 49.6% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 69.8% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 82.4% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 47.8% of revenue deployed · 99.4% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $169K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Financial Efficiency: Mission deployment rate scored 48/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.