Northern Ohio Golf Association

Nonprofit profile at a glance

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

20 people listed

ROBERT J SCHULZE JR (CHIEF EXECUTIVE OFFICER): $214,746 total reported compensation
KRISTINE SCHULZE (FINANCE DIRECTOR): $143,055 total reported compensation

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

To provide golf score handicap services, tournaments and meetings for all members.

Noga provides golf score handicap services and hosts tournaments and meetings for its members.

Revenue model: Earned-program. 91% 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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

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: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Yes; rating input score 100
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Operating margin: 10.9%; rating input score 63; 63rd percentile among comparable filings
Total-asset coverage ratio: 0.87; rating input score 38; 38th percentile among comparable filings
Liabilities to assets ratio: 0.06; rating input score 50; 50th percentile among comparable filings
Officer compensation ratio: 22%; rating input score 13; 13th percentile among comparable filings

Program expense growth: 27.8% per year; rating input score 100; 89th percentile among comparable filings
Revenue growth: 8.2% per year; rating input score 100; 60th percentile among comparable filings
Asset growth: 0.7% per year; rating input score 100; 20th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 19 of 19 board members independent · 7 of 9 filing controls reported
Programs: 1 filed program accomplishment · $1.6M in reported program spending
Leadership: top reported pay $215K · 20 people listed · 3 of 6 pay-setting controls reported
Consistency: 13 of 13 current checks pass
Schedules: 6 filed schedules · includes major donors and executive pay
Filing history: 15 filing years from 2010 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.

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