Womens Oklahoma Golf Association

Nonprofit profile at a glance

EIN
731197623
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Tulsa, OK, USA
Phone
9187604255
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$215,472
Expenses
$126,907
Assets
$379,757
Liabilities
$412

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Louise Johnson (President)
  • Michalea Dierenzo (Vice President)

People named in this filing

  • Louise Johnson (President)
  • Michalea Dierenzo (Vice President)
  • Fran Derrick (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the game of golf for Women & Junior Girls in Oklahoma.

What it reported doing in 2024

Held 7 Ladies Tournaments across the state of Oklahoma with 50 - 88 ladies participating in each tournament. Held a Jr golf Tournament for 53 young ladies. Annual Fundraiser to raise funds to give scholarships to 1st year college girls. 80 participants

Operating model

Revenue model
Earned-program. 75% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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 and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 85
  • Accountability: 6
  • Sustainability: 76
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47%; rating input score 47
  • Program expense ratio: 69.6%; rating input score 70
  • Fundraising efficiency: $1.59 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: 41.1%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 2.99; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 10.4% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 9.8% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 47% of revenue deployed · 69.6% of spending went to programs
  • Governance: 0 of 12 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $88K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.