Midlands Golf Course Owners Association

Nonprofit profile at a glance

EIN
562144598
IRS 990-EZ coverage
2010–2012
Forms available
Form 990-EZ 2012
Location
Columbia, SC, USA
Phone
8037887771
Rating
46
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$24,922
Expenses
$4,507
Assets
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

6 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The midlands golf course owners association provides a forum for golf course owners, throughout the midlands of South Carolina, to discuss owner related issues. The association serves as a resource for a critical need shared by all owners, information and inspiration on how to manage and operate their facilities as efficiently and profitably as possible.

Operating model

Revenue model
Other-operating. 93% of the money available for current operations came from other operating 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.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 22
  • Transparency & Controls: 82
  • Sustainability: 46
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7.9%; rating input score 8
  • Program expense ratio: 43.8%; rating input score 44

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 81.9%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -182.4% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -15.3% per year; rating input score 0; 29th percentile among comparable filings
  • Asset growth: -76.8% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 7.9% of revenue deployed · 43.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2010 to 2012
  • 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 — Financial Efficiency: Mission deployment rate scored 8/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.