South Carolina Golf Association

Nonprofit profile at a glance

EIN
570563360
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Columbia, SC, USA
Phone
8037326205
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,613,946
Expenses
$1,307,032
Assets
$3,114,017
Liabilities
$17,670

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

Leadership & pay

1 person listed

Executive titles in this filing

  • BRIAN F LATHROP (EXECUTIVE DIRECTOR)

Highest reported compensation

  • BRIAN F LATHROP (EXECUTIVE DIRECTOR): $137,745 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 preserve, promote, and serve the game of golf

What it reported doing in 2024

Administer the ghin handicap service including course measurements and slope rating.

Operating model

Revenue model
Earned-program. 94% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 100
  • Accountability: 79
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62%; rating input score 62
  • Program expense ratio: 79.7%; rating input score 80
  • 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 2.38; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 9%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: 9.6% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 10.9% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 62% of revenue deployed · 79.7% of spending went to programs
  • Governance: 17 of 17 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $581K in reported program spending
  • Leadership: top reported pay $138K · 1 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2015 to 2024
  • 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.
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.