New England Pga Foundation Inc

Nonprofit profile at a glance

EIN
814172947
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Boylston, MA, USA
Phone
5088690000
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Reported finances

Revenue
$1,519,502
Expenses
$1,372,784
Assets
$1,642,869
Liabilities
$172,427

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

Leadership & pay

16 people listed

Executive titles in this filing

  • ROB JARVIS (PRESIDENT)
  • JOANNE FLYNN (VICE PRESIDENT)
  • CHIP JOHNSON (HONORARY PRESIDENT)
  • MICHAEL HIGGINS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MICHAEL HIGGINS (EXECUTIVE DIRECTOR): $255,325 total reported compensation
  • MICHAEL PACKARD (FOUNDATION DIRECTOR): $107,838 total reported compensation

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

Overview

Mission

Organized for charitable and educational purposes that enrich the lives of individuals through the game of golf.

What it reported doing in 2024

Create and fund programs that improve individuals' lives by promoting physical fitness, cultivating character, and uniting communities together through the sport of golf.

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 84% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 68
  • Accountability: 84
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.2%; rating input score 75
  • Program expense ratio: 82%; rating input score 82
  • Fundraising efficiency: $9.18 raised per $1 spent on fundraising; rating input score 35; 35th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 26th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 94%; rating input score 94; 41st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.7%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 1.2; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 20.4% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 21.4% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 12% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 75.2% of revenue deployed · 82% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $255K · 16 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 29 of 31 current checks pass · 2 findings to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.