Lpga
Legal name: Ladies Professional Golf Association
Nonprofit profile at a glance
- EIN
- 750055465
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Daytona Beach, Florida, United States
- Phone
- (386) 274-6200
- Rating confidence
- Limited
Reported finances
- Revenue
- $252,601,175
- Expenses
- $251,912,584
- Assets
- $152,138,363
- Liabilities
- $116,523,471
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
28 people listed
Executive titles in this filing
- VICKI GOETZE-ACKERMAN (PLAYER PRESIDENT/DIRECTOR)
Highest reported compensation
- MOLLIE MARCOUX SAMAAN (COMMISSIONER): $1,374,840 total reported compensation
- MARIAN MOORE (CLO/SECRETARY): $577,274 total reported compensation
- RICKI LASKY (CHIEF TOURNAMENT BUSINESS OFFICER): $529,700 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The LPGA is one of the longest-running women's professional sports associations in the world, dedicated to empowering women and girls through the game of golf.
What it reported doing in 2024
The ladies professional golf association is involved in hosting a number of tournaments for its lpga teaching professionals membership including a national championship, team classic and other regional tournaments, as well as hosting qualifying tournaments for individuals seeking lpga and epson tour membership. The let also hosts qualifying tournaments for those seeking let membership.
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.
- Includes noncash contributions: Reported contributions include donated property or goods.
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: 74
- Accountability: 60
- Sustainability: 29
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 12th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: 97.6%; rating input score 98; 33rd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 40%; rating input score 40; 11th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 0.3%; rating input score 33; 33rd percentile among comparable filings
- Total-asset coverage ratio: 0.6; rating input score 23; 23rd percentile among comparable filings
- Liabilities to assets ratio: 0.77; rating input score 19; 19th percentile among comparable filings
- Officer compensation ratio: 3.1%; rating input score 36; 36th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 7.5% per year; rating input score 100; 63rd percentile among comparable filings
- Asset growth: 9.1% per year; rating input score 100; 65th percentile among comparable filings
Details
- What they do: 7 programs and campaigns described on the official site · 3 operating locations identified
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 6 of 15 board members independent · 8 of 9 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $1.4M · 28 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $41.6M reported
- Consistency: 15 of 16 current checks pass · 1 finding to review
- Schedules: 9 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 33 filed money-flow records
- Related organizations: 17 filed related-organization links
- 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: Independent voting board scored 40/100.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- Moderate — Sustainability: Operating margin scored 33/100.
- High — Sustainability: Total-asset coverage ratio scored 23/100.
- Review — Accountability: Governance controls: Document-retention policy not reported.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 19/100.
- Moderate — Sustainability: Officer compensation ratio scored 36/100.