National Golf Foundation Inc

Nonprofit profile at a glance

EIN
362250699
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Jupiter, FL, USA
Phone
5617446006
Rating confidence
Limited

Official website

Reported finances

Revenue
$2,362,462
Expenses
$2,110,118
Assets
$6,213,386
Liabilities
$594,082

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Gregory Nathan (President & CEO)

Highest reported compensation

  • Gregory Nathan (President & CEO): $305,242 total reported compensation
  • Joseph Beditz (Executive Chairman): $275,529 total reported compensation
  • David Lorentz (Chief Research Officer): $177,405 total reported compensation

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

Overview

Mission

NGF's mission is to foster the growth and vitality of the game and business of golf.

What it reported doing in 2024

NGF's mission is to foster the growth and vitality of the game and business of golf. During 2024, NGF hosted its sixteenth annual golf business symposium with a draw of nearly 150 of the top executives in golf in attendance. The Symposiums covered topics related to Creating Fierce, Lasting Customer Relationships, Practical AI Applications for the Golf Business, Influencer Marketing and the Customer Journey, Sports Modernization, as well as the state of the golf industry.

Operating model

Revenue model
Earned-program. 90% 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.

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: 89
  • Accountability: 75
  • Sustainability: 59
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 88.9%; rating input score 89; 20th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.7%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 2.94; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 38.9%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 2.8% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 8 of 9 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $305K · 13 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $145K reported
  • Consistency: 14 of 14 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 2 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.

  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.