New England Section Professional Golfers Association of America Inc

Nonprofit profile at a glance

EIN
042529830
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Boylston, MA, USA
Phone
5088690000
Rating confidence
Limited

Official website

Reported finances

Revenue
$4,560,990
Expenses
$4,108,484
Assets
$4,834,407
Liabilities
$1,298,843

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

Leadership & pay

15 people listed

Executive titles in this filing

  • CHIP JOHNSON (PRESIDENT)
  • JOANNE FLYNN (VICE PRESIDENT)
  • MIKE BRADSHAW (HONORARY PRESIDENT)
  • MICHAEL HIGGINS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MICHAEL HIGGINS (EXECUTIVE DIRECTOR): $260,325 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

The mission of the new england section pga is to promote the enjoyment and involvement in the game of golf and to contribute to its growth by providing services to golf professionals and the golf industry. The new england section pga will accomplish this mission by enhancing the skills of its professionals and the opportunities for amateurs, manufacturers, employees and the general public. In doing so, the new england section pga will elevate standards of the golf professionals' vocation, enhance the economic well being of the individual member, stimulate interest in the game of golf, and promote the overall vitality of the game.

What it reported doing in 2024

The new england section pga conducted approximately 20 membership meetings across the region which included education seminars.

Operating model

Revenue model
Other-operating. 98% 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

- 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: 83
  • Accountability: 90
  • Sustainability: 50
  • 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: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.9%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 1.18; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 9%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 12.8% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 11.4% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 13 of 13 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $260K · 15 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 12 of 12 current checks pass
  • Schedules: 5 filed schedules · includes executive pay and related organizations
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.