Civic Intelligence

Westchester Golf Association

EIN 13-6100835 • 501(c)3 • Elmsford, NY

Profile

Educational - to grant scholarships to caddies, former caddies, and those in service to golf.

49 Knollwood RoadElmsford, NY 10523

www.westchestergolf.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

22nd percentile

0.01x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.08x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

60th percentile

9.5%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Revenue Growth

20th percentile

-10%

Faster revenue growth than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Assets

Up

$9,576,232

Up $1,039,172 (+12%) from 2024

Liabilities

Up

$127,591

Up $93,660 (+276%) from 2024

Net Assets

Up

$9,448,641

Up $945,512 (+11%) from 2024

Revenue

Down

$1,582,190

Down $1,076,007 (-40%) from 2024

Expenses

Up

$1,431,782

Up $144,028 (+11%) from 2024

Net Income

Down

$150,408

Down $1,220,035 (-89%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2011: $1,635,625Liabilities 2011: $6,239Net Assets 2011: $1,629,3862011Assets 2012: $1,832,966Liabilities 2012: $84,323Net Assets 2012: $1,748,6432012Assets 2013: $2,020,715Liabilities 2013: $62,650Net Assets 2013: $1,958,0652013Assets 2014: $2,644,719Liabilities 2014: $40,061Net Assets 2014: $2,604,6582014Assets 2015: $2,810,694Liabilities 2015: $18,574Net Assets 2015: $2,792,1202015Assets 2016: $3,006,723Liabilities 2016: $89,126Net Assets 2016: $2,917,5972016Assets 2017: $3,322,734Liabilities 2017: $33,559Net Assets 2017: $3,289,1752017Assets 2018: $3,684,272Liabilities 2018: $24,953Net Assets 2018: $3,659,3192018Assets 2019: $4,293,603Liabilities 2019: $72,947Net Assets 2019: $4,220,6562019Assets 2020: $4,774,183Liabilities 2020: $141,630Net Assets 2020: $4,632,5532020Assets 2021: $6,391,127Liabilities 2021: $208,975Net Assets 2021: $6,182,1522021Assets 2022: $6,097,825Liabilities 2022: $113,152Net Assets 2022: $5,984,6732022Assets 2023: $7,195,094Liabilities 2023: $38,350Net Assets 2023: $7,156,7442023Assets 2024: $8,537,060Liabilities 2024: $33,931Net Assets 2024: $8,503,1292024Assets 2025: $9,576,232Liabilities 2025: $127,591Net Assets 2025: $9,448,6412025

Highlighted filing

2025

Assets$9,576,232
Liabilities$127,591
Net Assets$9,448,641

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0Revenue 2011: $1,304,448Expenses 2011: $1,151,613Net Income 2011: $152,8352011Expenses 2012: $1,106,1512012Expenses 2013: $1,155,9062013Revenue 2014: $1,274,509Expenses 2014: $1,165,236Net Income 2014: $109,2732014Revenue 2015: $1,512,728Expenses 2015: $1,273,245Net Income 2015: $239,4832015Revenue 2016: $1,554,129Expenses 2016: $1,325,098Net Income 2016: $229,0312016Revenue 2017: $1,631,022Expenses 2017: $1,475,394Net Income 2017: $155,6282017Revenue 2018: $2,085,891Expenses 2018: $1,422,750Net Income 2018: $663,1412018Revenue 2019: $1,918,875Expenses 2019: $1,315,202Net Income 2019: $603,6732019Revenue 2020: $1,877,464Expenses 2020: $1,330,012Net Income 2020: $547,4522020Revenue 2021: $1,741,950Expenses 2021: $1,101,808Net Income 2021: $640,1422021Revenue 2022: $2,087,059Expenses 2022: $1,173,366Net Income 2022: $913,6932022Revenue 2023: $1,970,987Expenses 2023: $1,228,682Net Income 2023: $742,3052023Revenue 2024: $2,658,197Expenses 2024: $1,287,754Net Income 2024: $1,370,4432024Revenue 2025: $1,582,190Expenses 2025: $1,431,782Net Income 2025: $150,4082025

Highlighted filing

2025

Revenue$1,582,190
Expenses$1,431,782
Net Income$150,408

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.58$0.13$9.45$1.58$1.43$0.15
2024Detailed filing. Detailed filing data is available for this year.$8.54$0.03$8.50$2.66$1.29$1.37
2023Detailed filing. Detailed filing data is available for this year.$7.20$0.04$7.16$1.97$1.23$0.74
2022Detailed filing. Detailed filing data is available for this year.$6.10$0.11$5.98$2.09$1.17$0.91
2021Detailed filing. Detailed filing data is available for this year.$6.39$0.21$6.18$1.74$1.10$0.64
2020Detailed filing. Detailed filing data is available for this year.$4.77$0.14$4.63$1.88$1.33$0.55
2019Detailed filing. Detailed filing data is available for this year.$4.29$0.07$4.22$1.92$1.32$0.60
2018Detailed filing. Detailed filing data is available for this year.$3.68$0.02$3.66$2.09$1.42$0.66
2017Detailed filing. Detailed filing data is available for this year.$3.32$0.03$3.29$1.63$1.48$0.16
2016Detailed filing. Detailed filing data is available for this year.$3.01$0.09$2.92$1.55$1.33$0.23
2015Detailed filing. Detailed filing data is available for this year.$2.81$0.02$2.79$1.51$1.27$0.24
2014Detailed filing. Detailed filing data is available for this year.$2.64$0.04$2.60$1.27$1.17$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.06$1.96$1.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.08$1.75$1.11
2011Summary only. Only limited summary data is available for this year.$1.64$0.01$1.63$1.30$1.15$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 11, 2026
Return Version
2024v5.5
Gross Receipts
$1,837,966
Mission and Program Overview

Mission

Educational - to grant scholarships to caddies, former caddies, and those in service to golf.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,716,422$8,769,844▲ $1,053,422
Cash and Non-Interest-Bearing Accounts$505,782$485,056▼ $20,726
Savings and Temporary Cash Investments$304,118$248,471▼ $55,647
Prepaid Expenses and Deferred Charges$10,738$72,861▲ $62,123
Total Assets$8,537,060$9,576,232▲ $1,039,172
Liabilities
Deferred Revenue$33,559$111,825▲ $78,266
Accounts Payable and Accrued Expenses$372$15,766▲ $15,394
Total Liabilities$33,931$127,591▲ $93,660
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,426,210$5,915,042▲ $488,832
Net Assets With Donor Restrictions$3,076,919$3,533,599▲ $456,680
Total Net Assets Fund Balance$8,503,129$9,448,641▲ $945,512
Total Liabilities and Net Assets / Fund Balance$8,537,060$9,576,232▲ $1,039,172

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,391,915$881,708▲ $353,929-$3,533,599
2023$1,983,236$408,679▲ $52,300-$2,391,915
2022$1,820,009$163,227▲ $42,300-$1,983,236
2021$1,508,382$311,627▲ $40,600-$1,820,009
2020$1,370,039$138,343▲ $32,900-$1,508,382
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$1,439,406
Program Service Revenue
$0
Investment Income
$133,283
Other Revenue
$9,501
All Other Contributions
$1,316,143
Change in Net Assets
$150,408

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,568,041
Revenue Not Reported on Financial Statements
$14,149
Revenue Not Reported on Form 990
$795,104
Total Revenue per Audited Statements
$2,363,145
Total Revenue per Form 990
$1,582,190
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,076,100
Other Expenses$355,682
Total Fundraising Expense$94,740
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,076,100--$1,076,100
Fees for Services Management$152,650$34,400$27,950$215,000
Office Expenses$13,445$16,134$24,202$53,781
Other Expenses--$36,858$36,858
Fees for Services Other$16,889$830$4,575$22,294
Fees for Service Investment Mgmnt Fees-$14,149-$14,149
Fees for Services Accounting$10,265$2,180$1,155$13,600
Total Functional Expenses$1,269,349$67,693$94,740$1,431,782

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,431,782
Expenses per Audited Statements$1,417,633
Total Expenses per Audited Statements$1,417,633
Expenses Not Reported on Financial Statements$14,149
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$132,700
Fundraising Direct Expenses$123,199
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Marathon$123,263-$59-
Proam$89,018$89,018$0$89,018
Total Events$255,963$132,700$123,199$9,501
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is provided to the executive committee for review and is signed by the treasurer prior to filing with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Each board member is required to sign a conflict of interest policy annually.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are available upon request at the organization's office.

Filing and Contact Details

Filer

Filer Name
Westchester Golf Association
EIN
13-6100835
Phone
9143472340
Address
49 KNOLLWOOD ROAD, ELMSFORD, NY 10523
Doing Business As
Metropolitan Golf Association Caddie

Signing Officer

Name
James Martell
Title
President
Phone
9143472340
Signed
2026-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Martell
Formed
1956
Legal Domicile
Ny
Voting Board Members
43
Independent Board Members
43
Employees
0
Volunteers
60

Preparer

Firm
CONDON O'MEARA MCGINTY & DONNELLY LLP
Address
ONE BATTERY PARK PLAZA 7TH FL, NEW YORK, NY 10004
Preparer
Alexander Lazzaruolo
Phone
2126617777
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

The endowment fund was created for the purpose of funding scholarship awards for the income earned on the invested contributions.

Raw XML AppendixShowing 400 of 695 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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