Nebraska Golf Association
Nonprofit profile at a glance
- EIN
- 237073030
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024
- Location
- Omaha, NE, USA
- Phone
- 4025054653
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Services
Reported finances
- Revenue
- $1,567,813
- Expenses
- $1,462,781
- Assets
- $766,882
- Liabilities
- $123,165
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
20 people listed
Executive titles in this filing
- MICHAEL BRYSON (PRESIDENT)
- RYAN KNISPEL (VICE PRESIDENT)
Highest reported compensation
- CRAIG AMES - EXEC DIRECTOR (SECRETARY/TREASURER): $115,690 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 objective of the Nebraska golf association is to foster, promote, and advance the interest and the true spirit of amateur golf throughout the state of Nebraska, to lend its cooperation and assistance to the united states golf association to encourage and cultivate a spirit of harmony and cooperation, to sponsor and conduct amateur golf championships, competitions, and other events, to provide and administer a handicap and course rating systems for Nebraska golf clubs, and to educate and to communicate with the organization's members and the amateur golfers of the state of Nebraska.
What it reported doing in 2024
The Nebraska golf association conducted over 20 amateur golf championships, competitions, and other golf events during 2024 in which over 1,000 amateur golfers participated. These events include the Nebraska amateur championship, Nebraska match play championship, Nebraska four-ball championship, Nebraska senior amateur championship, Nebraska senior match play championship and Nebraska mid-amateur championship. On the junior level, events include the Nebraska junior amateur, Nebraska junior match play, and the Kansas-Nebraska junior cup. The Nebraska golf association also conducts national qualifiers for usga championships and works in conjunction with the Nebraska section of the pga to conduct the Nebraska cup matches and to present the Nebraska junior golf tour. The Nebraska junior golf tour offers over 80 competitive golf events for junior golfers beginning at the age of seven continuing through the summer following a golfer's graduation from high school.
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- 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.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 61
- Transparency & Controls: 91
- Accountability: 74
- Sustainability: 42
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 66.5%; rating input score 66
- Program expense ratio: 72.2%; rating input score 72
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 8th 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; 63rd percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: 6.7%; rating input score 54; 54th percentile among comparable filings
- Total-asset coverage ratio: 0.52; rating input score 24; 24th percentile among comparable filings
- Liabilities to assets ratio: 0.16; rating input score 35; 35th percentile among comparable filings
- Officer compensation ratio: 7.9%; rating input score 44; 44th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 66.5% of revenue deployed · 72.2% of spending went to programs
- Governance: 19 of 19 board members independent · 3 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $1.1M in reported program spending
- Leadership: top reported pay $116K · 20 people listed
- Consistency: 27 of 28 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- 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: Governance controls: 4 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 24/100.
- Review — Sustainability: Operating margin scored 54/100.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 35/100.
- Moderate — Sustainability: Officer compensation ratio scored 44/100.