Oregon Golf Association

Nonprofit profile at a glance

EIN
232743830
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Woodburn, OR, USA
Phone
5039814653
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,180,681
Expenses
$2,480,301
Assets
$10,366,485
Liabilities
$2,684,152

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • RICARDO RANGEL (CEO)
  • DONNA SMOOT (PRESIDENT)

Highest reported compensation

  • RICARDO RANGEL (CEO): $171,516 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Oregon golf association is licensed by the united states golf association as guardian of the game of golf for the Oregon and sw Washington region. It promotes enhancement and expansion of the game of golf by protecting the game's integrity and valued traditions, as well as promoting opportunities for all that want to play by leading in the development of member and information services.

What it reported doing in 2025

Provided handicapping services for approximately 57,235 individual golfers and for 314 member clubs. Measured and rated 13 and 36 golf courses, respectively.

Operating model

Revenue model
Membership-supported. 69% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 96% 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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 37
  • Transparency & Controls: 78
  • Accountability: 90
  • Sustainability: 67
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.3%; rating input score 38
  • Program expense ratio: 47.6%; rating input score 48
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 4.18; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 6.9%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: -3.6% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: 4.4% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 38.3% of revenue deployed · 47.6% of spending went to programs
  • Governance: 14 of 14 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $172K · 15 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes grants, executive pay, and related organizations
  • Filing history: 15 filing years from 2011 to 2025
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 38/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.