Wpga Junior Foundation Inc

Nonprofit profile at a glance

EIN
391973006
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
West Allis, WI, USA
Phone
4144433570
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Golf

Reported finances

Revenue
$1,140,375
Expenses
$1,030,060
Assets
$946,283
Liabilities
$118,933

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

Leadership & pay

11 people listed

Executive titles in this filing

  • LINDSAY KOTH (PRESIDENT)
  • KATIE ELLIOT JOHNSON (VICE PRESIDENT)
  • JOSEPH STADLER (EXECUTIVE DIRECTOR)

People named in this filing

  • ADAM MCDONALD (DIRECTOR)
  • BECKY HALVERSON (DIRECTOR)
  • DEREK SCHNARR (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

To provide positive opportunities, enjoyment, and education to juniors in the game of golf. The mission will be accomplished through tournaments, clinics, camps, academies, scholarships, and grants.

What it reported doing in 2024

Junior golf tournaments - provide juniors the opportunity to play in tournament program including numerous events for young beginners through college bound high school students during the year. Clinics provide junior golfers with golf lessons given by golf professionals. The tournaments are provided to the kids at reduced pricing and teach core values such as honesty, responsibility, integrity, judgement, respect, courtesy, perseverance, and sportsmanship.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 89% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 89
  • Accountability: 82
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.8%; rating input score 70
  • Program expense ratio: 78.7%; rating input score 79
  • Fundraising efficiency: $4.93 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96.7%; rating input score 97; 44th 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; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.7%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 0.92; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 14.1% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 15.2% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 13% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 69.8% of revenue deployed · 78.7% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $811K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: Fundraising efficiency scored 17/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.