Southwest Section of the Pga

Nonprofit profile at a glance

EIN
860280141
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Scottsdale, AZ, USA
Phone
4804439002
Rating confidence
Limited

Official website

Reported finances

Revenue
$2,628,865
Expenses
$2,481,565
Assets
$2,027,753
Liabilities
$1,115,070

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

Leadership & pay

19 people listed

Executive titles in this filing

  • AL SUTTON PGA (HONORARY PRESIDENT)
  • STEVE LEONARD PGA (PRESIDENT)
  • LE ANN FINGER PGA (VICE PRESIDENT)
  • BERNIE EATON PGA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • BERNIE EATON PGA (EXECUTIVE DIRECTOR): $169,287 total reported compensation
  • WILLIAM IBRAHIM (SENIOR DIRECTOR OF OPERATI): $157,101 total reported compensation

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

Overview

Mission

See schedule o.to grow the game of golf in the southwestern united states. Its boundaries include the state of Arizona and clark county in southern Nevada. There are three chapters within the southwest pga - the southern chapter, metro chapter and southern Nevada chapter. Each chapter aims to further facilitate programs and support their members specific needs in those areas.

What it reported doing in 2024

Education: golf professionals are the foundation of golf. The professionals are expert instructors and community leaders who help provide affordable and accessible golf to everyone, everywhere within the southwest section. The southwest section provides educational programs to ensure that the golf professionals will remain at the forefront of the game providing enjoyment to many for generations to come.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 71
  • Accountability: 90
  • Sustainability: 38
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 80%; rating input score 80; 0th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96%; rating input score 96; 31st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.6%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.55; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 13.2%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: -200% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 17 of 17 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $169K · 19 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $978K reported
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants and executive pay
  • Filing history: 8 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 2 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.

  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Operating margin scored 52/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.