Southwestern Golf Association Inc

Nonprofit profile at a glance

EIN
742520140
IRS 990-EZ coverage
2022–2023
Forms available
Form 990-EZ 2023, Form 990-N 2015
Location
Phoenix, AZ, USA
Rating
46
Verdict
MIXED
Rating confidence
Moderate
Sector
Amateur Sports

Reported finances

Revenue
$95,390
Expenses
$87,705
Assets
$35,174
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • Phil Mahoney (President)
  • Rich Grant (Vice President)
  • Phil Hannaford (Past President and Director)
  • Lee Ann Finger (Executive Director)

People named in this filing

  • Phil Mahoney (President)
  • Rich Grant (Vice President)
  • Doug Seery (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Southwestern Golf Association SWGA consisting of volunteer Directors existence dates to 1915. The SWGA sponsors and runs an annual amateur mens tournament. 202 marked the 107th tournament and a change in format to dual men and women tournaments consisting of mainly amateur college golfers. Tournament revenue is received from sponsor contributions and player entry fees to cover expenses.

What it reported doing in 2023

2024 - was the 109th Annual Southwestern Amateur mens and womens division championship played at the Desert Mountain Club Outlaw Course Scottsdale Arizona. In 2024 the Southwestern Womens Amateur Championship was named as an inaugural member of the Womens Elite Amateur Golf Series WEAGS created as part of a mission to align the top competitive amateur events in the United States. There are currently five amateur womens championships that are part of the Womens Elite Amateur Golf Series.

Operating model

Revenue model
Earned-program. 63% 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

MIXED - The filed numbers largely add up. 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: 6
  • Transparency & Controls: 100
  • Sustainability: 50
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 6%; rating input score 6
  • Program expense ratio: 6.5%; rating input score 7

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 8.1%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.4; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -176.4% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -3.1% per year; rating input score 0; 41st percentile among comparable filings
  • Asset growth: 24.5% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 6% of revenue deployed · 6.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $6K in reported program spending
  • Leadership: top reported pay $0 · 19 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2022 to 2023
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 6/100.
  • High — Financial Efficiency: Program expense ratio scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.