Mid-south Junior Golf Association

Nonprofit profile at a glance

EIN
621567000
IRS 990 coverage
2010–2018
Forms available
Form 990 2018
Location
Memphis, TN, USA
Phone
9015261480
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$6,247
Expenses
$28,195
Assets
$3,198,710
Liabilities
$212,780

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

14 people listed

Highest reported compensation

  • NYRONE HAWKINS (EXECUTIVE DI): $1,819 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization teaches valuable lessons to over 300 children each year including the importance of maintaining a positive attitude, making positive decisions, and defining and setting goals for everyday life by using life skills experiences and the curriculum as provided by the first tee.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 37
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 52.6%; rating input score 53
  • Fundraising efficiency: $1.56 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -351.3%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 113.45; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -12.8% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: -12.8% per year; rating input score 0; 31st percentile among comparable filings
  • Asset growth: -1.4% per year; rating input score 0; 40th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 52.6% of spending went to programs
  • Governance: 13 of 13 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $15K in reported program spending
  • Leadership: top reported pay $2K · 14 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2010 to 2018
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Program expense ratio scored 53/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.