Pacific Womens Golf Association

Nonprofit profile at a glance

EIN
770044709
IRS 990 coverage
2011–2019
Forms available
Form 990 2019
Location
Rocklin, CA, USA
Phone
9163158304
Rating
41
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$353,239
Expenses
$379,136
Assets
$22,663
Liabilities
$4,253

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • LYNN HARVEY (PAST PRESIDENT)
  • SUSAN KORT (President)
  • REECY CASAMAJOR (Vice President)

Highest reported compensation

  • CAROLINE O'BRIEN (Executive Dir.): $68,625 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Pwga supports women amateur golfers on the public courses in northern California. In addition to supporting several benevolent projects, we provide educational, competitive and social opportunities for our members.

What it reported doing in 2019

PWGA organizes dozens of golf tournaments throughout the year for over 7,000 members in seven local areas and the Northern California region as a whole.

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

MIXED - 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: 0
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 19
  • Growth: 0

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: 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: 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: -7.3%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.06; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 18.1%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -4.1% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: -7.7% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 15 of 15 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $69K · 17 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2011 to 2019
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.