Wisconsin State Golf Association Inc

Nonprofit profile at a glance

EIN
391092159
IRS 990 coverage
2009–2023
Forms available
Form 990 2023
Location
West Allis, WI, USA
Phone
4144433560
Rating confidence
Limited

Official website

Reported finances

Revenue
$3,169,377
Expenses
$2,954,237
Assets
$4,607,697
Liabilities
$2,431

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

Leadership & pay

52 people listed

Executive titles in this filing

  • CHARLES HEATH (PAST-PRESIDENT/DIRECTOR)
  • DOUG FRY (PAST-PRESIDENT/DIRECTOR)
  • MARK E KANNENBERG (PAST-PRESIDENT/DIRECTOR)
  • RAYMOND L WAROBICK (PAST-PRESIDENT/DIRECTOR)
  • PHIL POLETTI (PAST-PRESIDENT/DIRECTOR)
  • MIKE WELCH (VICE-PRESIDENT/DIRECTOR)

Highest reported compensation

  • ROBERT H JANSEN (EXECUTIVE DIRECTOR): $193,096 total reported compensation

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

Overview

Mission

The Wisconsin state golf association was formed and exists for the general purpose of promoting and conserving, throughout the state of Wisconsin, the best interests and the true spirit of the game of golf. Included within the general purpose are: to cooperate with and assist the united states golf association and other recognized golf associations in the promotion and advancement of the game of golf; to hold a Wisconsin amateur championship each year and to promote and sponsor such other tournaments as may be approved by the board of directors; to establish or adopt and maintain a uniform handicap system and a uniform system for measuring and rating individual golf courses; to promote and assist in funding of scholarships for caddies, or other approved golf-related individuals or purposes, either alone or in conjunction with other golf associations; and to do and perform all other related acts necessary to carry out the general purposes and the foregoing specific purposes.

What it reported doing in 2023

Provided handicap services for approximately 50,000 individual members and provided course measuring and course rating services for courses located throughout the state of Wisconsin.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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: 55
  • Accountability: 90
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 2nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 19.6%; rating input score 20; 13th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: 6.8%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 1.56; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 94; 94th percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 3.9% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 51 of 51 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $193K · 52 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 9 of 10 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Grant itemization coverage scored 20/100.
  • 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 56/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.