Massachusetts Golf Association Inc

Nonprofit profile at a glance

EIN
042487562
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Norton, MA, USA
Phone
7744309100
Rating
83
Verdict
STRONG
Rating confidence
Standard

Official website

Reported finances

Revenue
$9,187,318
Expenses
$7,982,196
Assets
$17,632,721
Liabilities
$672,658

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

Leadership & pay

21 people listed

Executive titles in this filing

  • JESSE E MENACHEM (EXECUTIVE DIRECTOR/CEO)
  • MEGAN T BEARCE (PRESIDENT)
  • JOANNE T GAGNON (1ST VICE PRESIDENT)
  • JOSEPH E MAHONEY JR (2ND VICE PRESIDENT AND TREASURER)

Highest reported compensation

  • JESSE E MENACHEM (EXECUTIVE DIRECTOR/CEO): $355,055 total reported compensation
  • MARK GAGNE (SR. DIR. OF MEMBER SERVICES): $137,682 total reported compensation
  • KEVIN ELDRIDGE (SR. DIR. OF RULES & COMPETITIONS): $120,689 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote and preserve the integrity and values of golf throughout the commonwealth of Massachusetts.

What it reported doing in 2024

Miscellaneous - course rating, measuring and marking - the mga rates courses for men and women in accordance with the usga course & slope rating system. Precise ratings are provided for each set of tees so that golfers can enjoy the benefits of an accurate and equitable handicap system. The mga also accurately measures courses to ensure precise ratings. Additionally, the mga assists its clubs in properly marking and defining their golf courses (i.e. Water hazards, out of bounds, ball drops, etc.) for either competitive or recreational play so that members can become accustomed to playing under the rules of golf. These programs are provided as a complimentary service to golf clubs.educational seminars - the mga conducts educational seminars on a myriad of topics including the rules of golf, etiquette, handicap system, tournament pairing programs and course rating.usga liaison - the mga assists the usga with national issues affecting amateur golf, processes amateur status reinstatement applications, conducts qualifying rounds for usga championships and upholds the integrity of the usga handicap system. The usga relies heavily on state and regional golf associations to coordinate its programs and accomplish its objectives.rentals - the mga provides various unaffiliated golf related tax-exempt organizations with office space in the association's property - the golf house - at less than fair rental value. Two organizations, occupying approximately 25% of the office space in the golf house, pay rents in accordance with their leases, respectively.

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 78
  • Accountability: 91
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.9%; rating input score 89
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: $9.83 raised per $1 spent on fundraising; rating input score 37; 37th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 89.5%; rating input score 89; 3rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 75.2%; rating input score 75; 20th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.3%; rating input score 93; 24th 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: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.1%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 2.21; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 10.5%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 9.4% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 7.9% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 3.3% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 88.9% of revenue deployed · 90.2% of spending went to programs
  • Governance: 14 of 15 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $7.2M in reported program spending
  • Leadership: top reported pay $355K · 21 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $602K reported
  • Consistency: 40 of 42 current checks pass · 2 findings to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 4 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 37/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Officer compensation ratio scored 28/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.