West Virginia Golf Association Limited
Nonprofit profile at a glance
- EIN
- 550592904
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Charleston, WV, USA
- Phone
- 3043915000
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Amateur Sports Competitions
Reported finances
- Revenue
- $1,681,808
- Expenses
- $1,679,257
- Assets
- $931,773
- Liabilities
- $267,467
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- CHRISTOPHER SLACK (EXECUTIVE DIRECTOR)
- TIM MCNEELY (PRESIDENT)
- ANDREW JORDAN (VICE PRESIDENT)
Highest reported compensation
- CHRISTOPHER SLACK (EXECUTIVE DIRECTOR): $78,350 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 promote golfing throughout West Virginia
What it reported doing in 2024
Provide a program which allows members to play golf in West Virginia at a reduced rate & provide access to golf handicap international network (ghin) to members
Operating model
- Revenue model
- Earned-program. 96% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 98% 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: 86
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 34
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 96%; rating input score 96
- Program expense ratio: 96.6%; rating input score 97
- 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 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: 0.2%; rating input score 36; 36th percentile among comparable filings
- Total-asset coverage ratio: 0.55; rating input score 26; 26th percentile among comparable filings
- Liabilities to assets ratio: 0.29; rating input score 25; 25th percentile among comparable filings
- Officer compensation ratio: 4.7%; rating input score 54; 54th percentile among comparable filings
Growth
- Program expense growth: 1.6% per year; rating input score 100; 24th percentile among comparable filings
- Revenue growth: 2.2% per year; rating input score 100; 26th percentile among comparable filings
- Asset growth: 15.4% per year; rating input score 100; 73rd percentile among comparable filings
Details
- Where the money goes: 96% of revenue deployed · 96.6% of spending went to programs
- Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $1.6M in reported program spending
- Leadership: top reported pay $78K · 4 people listed
- Consistency: 32 of 32 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Moderate — Sustainability: Operating margin scored 36/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Total-asset coverage ratio scored 26/100.
- High — Sustainability: Liabilities to assets ratio scored 25/100.
- Review — Sustainability: Officer compensation ratio scored 54/100.