Washington County Public Golf Corporation
Nonprofit profile at a glance
- EIN
- 521593334
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Hagerstown, MD, USA
- Phone
- 2403132816
- Rating
- 89
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Human Services
Reported finances
- Revenue
- $1,312,614
- Expenses
- $1,443,613
- Assets
- $1,700,836
- Liabilities
- $622,823
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- RICHARD BLOCK (PRESIDENT)
People named in this filing
- RICHARD BLOCK (PRESIDENT)
- LES CURRY (TEASURER)
- SCOTT LANDIS (DIRECTOR)
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
Support educational programs for youth that build character, instill life-enhancing values, and promote healthy choices through the game of golf.
What it reported doing in 2024
Support educational programs for youth that builds character, instill life-enhancing values, and promote healthy choices through the game of golf.
Operating model
- Revenue model
- Earned-program. 74% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 92
- Accountability: 94
- Sustainability: 34
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 7 controls in place; rating input score 86
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -10%; rating input score 17; 17th percentile among comparable filings
- Total-asset coverage ratio: 1.18; rating input score 48; 48th percentile among comparable filings
- Liabilities to assets ratio: 0.37; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 2.4% per year; rating input score 100; 28th percentile among comparable filings
- Revenue growth: 1.5% per year; rating input score 100; 21st percentile among comparable filings
- Asset growth: 16.8% per year; rating input score 100; 76th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 7 of 7 board members independent · 6 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $1.4M in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- 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 — Sustainability: Operating margin scored 17/100.
- Review — Accountability: Governance controls: Audit committee oversight not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
- High — Sustainability: Liabilities to assets ratio scored 21/100.