Ohio Golf Association
Nonprofit profile at a glance
- EIN
- 311080373
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Dublin, OH, USA
- Phone
- 6146980014
- Rating
- 27
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,156,936
- Expenses
- $1,154,050
- Assets
- $219,658
- Liabilities
- $37,727
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- ALAN FADEL (PRESIDENT)
Highest reported compensation
- MATTHEW LEFFERTS (EXECUTIVE DI): $220,696 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Promote the game of golf statewide by conducting five championships annually. The acting liaison to many national organizations such as the united states golf association, the pga of america, the international association of golf administrators, and the golf course superintendents association. The organization also supports and works with Ohio's amateur.
What it reported doing in 2024
Organize and conduct golf tournaments
Operating model
- Revenue model
- Earned-program. 98% 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 verdict
REVIEW - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 60
- Accountability: 22
- Sustainability: 26
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 29.4%; rating input score 29; 10th percentile among comparable filings
- Governance controls: 1 of 8 controls in place; rating input score 12
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 0.2%; rating input score 37; 37th percentile among comparable filings
- Total-asset coverage ratio: 0.19; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: 0.17; rating input score 34; 34th percentile among comparable filings
- Officer compensation ratio: 19.1%; rating input score 16; 16th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 10.9% per year; rating input score 100; 69th percentile among comparable filings
- Asset growth: 14.7% per year; rating input score 100; 72nd percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 5 of 17 board members independent · 1 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.2M in reported program spending
- Leadership: top reported pay $221K · 4 people listed · 0 of 6 pay-setting controls reported
- Consistency: 10 of 11 current checks pass · 1 finding to review
- Schedules: 3 filed schedules · includes executive pay
- Filing history: 4 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Accountability: Independent voting board scored 29/100.
- High — Accountability: Governance controls: 6 of 7 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 37/100.
- High — Sustainability: Total-asset coverage ratio scored 9/100.
- High — Sustainability: Officer compensation ratio scored 16/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 34/100.