The primary purpose of NCJGA is to promote youth golf competition and to provide youth golf education opportunities. The corporation's mission is to unify the community resources of North County to make golf accessible, affordable and fun for families with boys and girls of all ages and skill levels.

501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
Run by 5 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $168K a year · 42% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$94K
to officers and key staff · 38% of spending
Concern: pay to officers and key staff is 38% of spending; over 30%.
Pt VII · Sec A
34 mo
of spending, in cash
Looks good: 34.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $60K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$11K
1.0% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
1
of 3 voting members
Worth a look: 1 of 3 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$377K
-4% vs prior year
Spent
$250K
To programs
76%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$377K
FY2024▼ -4%
Tap a bar for its year
Revenue by fiscal year
FY2020$199K
FY2021$538K
FY2022$486K
FY2023$391K
FY2024$377K
Expenses
$250K
FY2024▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2020$178K
FY2021$226K
FY2022$241K
FY2023$256K
FY2024$250K
Net assets
$1.1M
FY2024▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2020$265K
FY2021$577K
FY2022$823K
FY2023$933K
FY2024$1.1M

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 2008.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $191K Management & general 17% · $42K Fundraising 7% · $17K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990; $94K paid to officers and key staff.

Part VII, Section A · reportable compensation
Secretary/Treasurer
$45,000Pt VII · Sec A
President
$42,000Pt VII · Sec A
Director
$7,500Pt VII · Sec A

Marcia Emerick’s $45K as Secretary/Treasurer is at the 57th percentile of top reported officer pay among 1017 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Marcia Emerick$45,000$45,000$40,000$38,750$38,750
David Emerick$42,000$42,000$35,000$35,000$35,000
Evan Emerick$7,500$7,500———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See North County Junior Golf Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes youth golf competition and education, making the sport accessible and fun for all families.

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Provided by the organization

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2 programs · $191K · in their own filed words · FY2024
01

During 2024, north county junior golf association organized 19 tournaments, in which over 1,298 players participated.

$156Kprogram expense
02

Ncjga caddie and leadership academy provides positive leadership skills to community youth through the game of golf, while cultivating educational and job opportunities for the boys and girls who successfully complete the caddie program.

$36Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$60K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$377K
Ln 12
Gifts and grantsLn 1h$162K
Fees for servicesLn 2g$130K
Other incomeLn 4–11$80K
Money outPt IX
$250K
Ln 25
Programscol B$191K
Managementcol C$42K
Fundraisingcol D$17K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$720K
Total assetsLn 16$1.1M
LiabilitiesLn 26$11K
PeoplePt VI, VII
3
listed · VII A
PaidVII A3
Voting boardVI 1a3
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$162K
Fundraising eventsLn 1c$59K
Fees for servicesLn 2g$130K
Investment incomeLn 3$5K
Other incomeLn 4–11$80K
Total revenueLn 12$377K
Assets in detailPt X, end of year
CashLn 1$114K
SavingsLn 2$606K
Cash and savings togetherLn 1–2$720K
InvestmentsLn 11–13$354K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$1.1M
LiabilitiesLn 26$11K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 52
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$962K$720K
InvestmentsLn 11–13$0$354K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$962K$1.1M
LiabilitiesLn 26$29K$11K
Net assetsLn 32$933K$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$97K$45K$36K$16K
Other salaries and wagesLn 7$16K$16K
Payroll taxesLn 10$9K$5K$3K$1K
Office expensesLn 13$14K$11K$3K
TravelLn 17$618$309$309
Other expenses (24a–d)Ln 24$114K$114K$0$0
Total functional expensesLn 25$250K$191K$42K$17K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $377K$250K$126K$1.1M 990 PDF
FY2023 $391K$256K$135K$933K 990 PDF
FY2022 $486K$241K$245K$823K 990 PDF
FY2021 $538K$226K$312K$577K 990 PDF
FY2020 $199K$178K$22K$265K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $376,676 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $210,160$162,350
I-9 Program service revenuePrior year $162,271$129,625
I-10 Investment incomePrior year $534$4,683
I-11 Other revenuePrior year $17,730$80,018
I-12 Total revenuePrior year $390,695$376,676
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $118,220$121,566
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $137,605$128,933
I-18 Total expensesPrior year $255,825$250,499
I-19 Revenue less expensesPrior year $134,870$126,177
Part VI · Governance 1 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members1
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $376,676 across 8 lines filed
VIII-1b Membership dues$23,745
VIII-1c Fundraising events$58,925
VIII-1f All other contributions, gifts and grants$79,680
VIII-1h Total contributions, gifts and grants$162,350
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $129,625$129,625
VIII-3 Investment incomeExcluded from tax $4,683$4,683
VIII-8 Net income from fundraising eventsExcluded from tax $80,018$80,018
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $214,326$376,676
Part IX · Statement of functional expenses $250,499 across 6 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $44,783 · Management $36,013 · Fundraising $15,788$96,584
IX-7 Other salaries and wagesPrograms $16,176$16,176
IX-10 Payroll taxesPrograms $4,765 · Management $2,800 · Fundraising $1,241$8,806
IX-13 Office expensesPrograms $10,954 · Management $3,155$14,109
IX-17 TravelPrograms $309 · Fundraising $309$618
IX-24 Other expenses (24a–d)Programs $114,206 · Management $0 · Fundraising $0$114,206
IX-25 Total functional expensesPrograms $191,193 · Management $41,968 · Fundraising $17,338$250,499
Part X · Balance sheet $1,074,571 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $10,274$114,013
X-2 Savings and temporary cash investmentsStart of year $951,658$606,186
X-10c Land, buildings and equipment, netStart of year $0$0
X-12 Other securitiesStart of year $0$354,372
X-16 Total assetsStart of year $961,932$1,074,571
X-17 Accounts payable and accrued expensesStart of year $24,035$5,556
X-25 Other liabilitiesStart of year $5,000$5,000
X-26 Total liabilitiesStart of year $29,035$10,556
X-27 Net assets without donor restrictionsStart of year $653,916$785,034
X-28 Net assets with donor restrictionsStart of year $278,981$278,981
X-32 Total net assets or fund balancesStart of year $932,897$1,064,015
X-33 Total liabilities and net assetsStart of year $961,932$1,074,571
Part XI · Reconciliation of net assets $1,064,015 net assets at year end
XI-1 Total revenue$376,676
XI-2 Total expenses$250,499
XI-3 Revenue less expenses$126,177
XI-4 Net assets at start of year$932,897
XI-8 Prior period adjustments$4,941
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,064,015

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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