Northern California Section Pga of America
Nonprofit profile at a glance
- EIN
- 941700184
- IRS 990 coverage
- 2019–2024
- Forms available
- Form 990 2024
- Location
- Vacaville, CA, USA
- Phone
- 7074494742
- Rating confidence
- Limited
Reported finances
- Revenue
- $2,033,446
- Expenses
- $2,171,537
- Assets
- $473,804
- Liabilities
- $566,965
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
18 people listed
Executive titles in this filing
- NICK BAILEY (PRESIDENT)
- TJ DUNCAN (VICE PRESIDENT)
- ERIC LIPPERT (HONORARY PRESIDENT)
- CAITLYN DOYLE (EXECUTIVE DIRECTOR/COO)
- MICHAEL MERRITT (ASSISTANT EXECUTIVE DIRECTOR)
- LEN DUMAS (FORMER EXECUTIVE DIRECTOR)
Highest reported compensation
- LEN DUMAS (FORMER EXECUTIVE DIRECTOR): $131,774 total reported compensation
- MICHAEL MERRITT (ASSISTANT EXECUTIVE DIRECTOR): $100,126 total reported compensation
- CAITLYN DOYLE (EXECUTIVE DIRECTOR/COO): $73,275 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote the enjoyment and involvement in the game of golf and to contribute to the growth of the golf professional and the golf industry. The northern California section pga of america will accomplish this mission by enhancing the skills of golf professionals and the opportunities for amateurs, manufacturers, and the general public. As a result, the northern California section pga of america will elevate the standards of the professional golfers' vocation, stimulate interest in the game of golf, and promote the overall vitality of the game.
What it reported doing in 2024
Tournaments: the tournament committee and staff put together a tournament schedule that allows all section members a playing opportunity with different formats that enable everyone to be competitive.
Operating model
- Revenue model
- Other-operating. 91% 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: 90
- Accountability: 74
- Sustainability: 12
- Growth: 40
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: 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: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -6.8%; rating input score 17; 17th percentile among comparable filings
- Total-asset coverage ratio: 0.22; rating input score 6; 6th percentile among comparable filings
- Liabilities to assets ratio: 1.2; rating input score 3; 3rd percentile among comparable filings
- Officer compensation ratio: 14.1%; rating input score 20; 20th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 3.6% per year; rating input score 100; 31st percentile among comparable filings
- Asset growth: -1.1% per year; rating input score 0; 9th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 15 of 15 board members independent · 3 of 8 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $132K · 18 people listed
- Consistency: 11 of 11 current checks pass
- Schedules: 3 filed schedules
- Filing history: 5 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- High — Sustainability: Operating margin scored 17/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 6/100.
- High — Sustainability: Liabilities to assets ratio scored 3/100.
- High — Sustainability: Officer compensation ratio scored 20/100.