Virginia Golf Course Superintendents Association
Nonprofit profile at a glance
- EIN
- 541957509
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Manakin Sabot, VA, USA
- Phone
- 8047089760
- Rating
- 47
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Professional Societies, Associations
Reported finances
- Revenue
- $313,855
- Expenses
- $306,379
- Assets
- $239,500
- Liabilities
- $3,539
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- JEREMY WADDELL (PRESIDENT)
People named in this filing
- JEFF WHITMIRE CGCS (PAST PRESIDE)
- CHRIS DIETER (EXT VICE PRE)
- RYAN DWYER (EXT VICE PRE)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The purpose of the association is to enable golf course superintendents in the commonwealth of Virginia to be unified, affiliated, and represented on a state and national level. The purpose is further to promote networking, education and professional growth for golf course superintendents thoughout the commonwealth of Virginia.
What it reported doing in 2024
The vgcsa coordinates educational seminars for vgcsa members. Continuing education units (ceu's) for certification can be earned by attending vgcsa education programs. In addition, the vgcsa local associations co-sponsor several regional seminars. The vgcsa also stages the annual vgcsa conference. The vgcsa stages joint education programs with cmaa and ngcoa.
Operating model
- Revenue model
- Earned-program. 62% 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: 93
- Accountability: 70
- Sustainability: 44
- Growth: 60
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; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 80th 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: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 2.4%; rating input score 45; 45th percentile among comparable filings
- Total-asset coverage ratio: 0.78; rating input score 34; 34th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 42; 42nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 2.8% per year; rating input score 100; 40th percentile among comparable filings
- Asset growth: 7.8% per year; rating input score 100; 58th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 12 of 12 board members independent · 2 of 7 filing controls reported
- Programs: 4 filed program accomplishments
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 13 of 14 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes grants
- Filing history: 12 filing years from 2013 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.
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: 4 of 6 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 45/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 42/100.