Civic Intelligence

Ngf Education Inc

EIN 36-2921655 • 501(c)3 • Jupiter, FL

Profile

To provide educational programs and services for the golf community. To implement & develop programs for the evaluation and testing of golf methods.

501 N Highway A1AJupiter, FL 33477

www.ngf.org

Siviq Scores

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

Liabilities / Assets

99th percentile

15.70x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

2.20x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

58th percentile

5.8%

Higher net margin than 58% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$35,008

Down $13,705 (-28%) from 2023

Liabilities

Down

$549,518

Down $28,167 (-4.9%) from 2023

Net Assets

Up

-$514,510

Up $14,462 (+2.7%) from 2023

Operations
Liabilities / Revenue97th percentileNet Margin58th percentile

Revenue

Up

$250,000

Up $175,000 (+233%) from 2023

Expenses

Up

$235,534

Up $133,154 (+130%) from 2023

Net Income

Up

$14,466

Up $41,846 (+153%) from 2023

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$1.0M$500K$0-$500K-$1.0MAssets 2010: $0Liabilities 2010: $501,592Net Assets 2010: -$501,5922010Assets 2011: $0Liabilities 2011: $501,592Net Assets 2011: -$501,5922011Assets 2012: $0Liabilities 2012: $501,592Net Assets 2012: -$501,5922012Assets 2013: $0Liabilities 2013: $501,592Net Assets 2013: -$501,5922013Assets 2014: $0Liabilities 2014: $501,592Net Assets 2014: -$501,5922014Assets 2015: $0Liabilities 2015: $501,592Net Assets 2015: -$501,5922015Assets 2016: $0Liabilities 2016: $501,592Net Assets 2016: -$501,5922016Assets 2017: $0Liabilities 2017: $501,592Net Assets 2017: -$501,5922017Assets 2018: $0Liabilities 2018: $501,592Net Assets 2018: -$501,5922018Assets 2019: $0Liabilities 2019: $501,592Net Assets 2019: -$501,5922019Assets 2020: $0Liabilities 2020: $501,592Net Assets 2020: -$501,5922020Assets 2021: $0Liabilities 2021: $501,592Net Assets 2021: -$501,5922021Assets 2022: $0Liabilities 2022: $501,592Net Assets 2022: -$501,5922022Assets 2023: $48,713Liabilities 2023: $577,685Net Assets 2023: -$528,9722023Assets 2024: $35,008Liabilities 2024: $549,518Net Assets 2024: -$514,5102024

Highlighted filing

2024

Assets$35,008
Liabilities$549,518
Net Assets-$514,510
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0-$100KExpenses 2010: $02010Expenses 2011: $02011Expenses 2012: $02012Revenue 2013: $0Expenses 2013: $0Net Income 2013: $02013Revenue 2014: $0Expenses 2014: $0Net Income 2014: $02014Revenue 2015: $0Expenses 2015: $0Net Income 2015: $02015Revenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Revenue 2017: $0Expenses 2017: $0Net Income 2017: $02017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $75,000Expenses 2023: $102,380Net Income 2023: -$27,3802023Revenue 2024: $250,000Expenses 2024: $235,534Net Income 2024: $14,4662024

Highlighted filing

2024

Revenue$250,000
Expenses$235,534
Net Income$14,466
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$35,008
Liabilities
$549,518
Net assets
-$514,510
Revenue
$250,000
Expenses
$235,534
Net income
$14,466
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$5.50$5.15$2.50$2.36$0.14
2023Detailed filing. Detailed filing data is available for this year.$0.49$5.78$5.29$0.75$1.02$0.27
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$5.02$5.02$0.00$0.00$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.00$5.02$5.02$0.00$0.00$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.00$5.02$5.02$0.00$0.00$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.00$5.02$5.02$0.00$0.00$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.00$5.02$5.02$0.00$0.00$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.00$5.02$5.02$0.00$0.00$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.00$5.02$5.02$0.00$0.00$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.00$5.02$5.02$0.00$0.00$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.00$5.02$5.02$0.00$0.00$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.00$5.02$5.02$0.00$0.00$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$5.02$5.02$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$5.02$5.02$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$5.02$5.02$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$250,000
Mission and Program Overview

Mission

To provide educational programs and services for the golf community. To implement & develop programs for the evaluation and testing of golf methods.

To provide educational programs and services for the golf community. (Continues on Schedule O) To implement & develop programs for the evaluation and testing of golf methods.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$47,994$35,008▼ $12,986
Total Assets$48,713$35,008▼ $13,705
Other Assets Total$719$0▼ $719
Liabilities
Other Liabilities$571,740$539,789▼ $31,951
Accounts Payable and Accrued Expenses$5,945$9,729▲ $3,784
Total Liabilities$577,685$549,518▼ $28,167
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-528,972$-514,510▲ $14,462
Total Net Assets Fund Balance$-528,972$-514,510▲ $14,462
Total Liabilities and Net Assets / Fund Balance$48,713$35,008▼ $13,705
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseOtherTotal
Kim IsomCFO / Assistant Secretary-$118,201$118,201
Joseph BeditzExecutive Chairman$86,400$189,129$86,400
Heather FitzgeraldAssistant Secretary-$30,228$30,228

Board Members and Trustees

NameTitle
Gregory NathanPresident & CEO
Tim SchantzVice Chairman
Anne BroholmDirector
Craig KesslerDirector
Edric FunkDirector
Geoff CottrillDirector
John K SolheimDirector
Mike McCarleyDirector
David LorentzChief Research Officer
Joe AssellSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$250,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$14,466

Audited Revenue Reconciliation

Revenue per Audited Statements
$250,000
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$7,632,943
Total Revenue per Audited Statements
$7,882,943
Total Revenue per Form 990
$250,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$145,706
Other Expenses$89,828
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$89,712--$89,712
Current Officers, Directors, Trustees, and Key Employees$86,400--$86,400
Other Salaries and Wages$51,021--$51,021
Other Employee Benefits$3,691--$3,691
Payroll Taxes$3,264--$3,264
Pension Plan Contributions$1,330--$1,330
Office Expenses$72--$72
Advertising$44--$44
Total Functional Expenses$235,534$0$0$235,534

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,237,055
Expenses Not Reported on Form 990$7,001,521
Expenses per Audited Statements$235,534
Total Expenses per Form 990$235,534
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Joseph BeditzBoard memberExecutive servicesNo$275,529
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
National Golf Foundation, Inc.$535,506
National Golf Consulting, Inc.$4,283
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The Organization does not provide a complete copy for the Form 990 to all board members, but it is available to any member upon request.”

Form 990, Part VI, Section C, line 19

“The Organization does not make its governing documents, policy, and financial statements, (other than the financial statements within form 990) available to the public.”

Filing and Contact Details

Filer

Filer Name
NGF Education Inc
EIN
36-2921655
Phone
5617446006
Address
501 N Highway A1A, Jupiter, FL 33477

Signing Officer

Name
Gregory Nathan
Title
President & CEO
Phone
5617446006
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregory Nathan
Formed
1988
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Holyfield & Thomas LLC
Address
125 Butler Street, West Palm Beach, FL 33407
Preparer
Scott Y Haynes CPA
Phone
5616896000
Supplemental Narrative

Additional Explanations

Form 990 Name Change

“The organization changed its legal name from National Golf Foundation I, Inc to NGF Education, Inc. on January 27, 2023. The Employer Identification Number 36-2921655 remains unchanged. The name change was properly filed with the state and documentation is attached. The IRS notice CP259A was received due to the name change and the extension for the current year being filed under the new name.”

Form 990, Part IX, line 11G

“Other professional fees: Program service expenses 89,712. Management and general expenses 0. Fundraising expenses 0. Total expenses 89,712.”

Form 990, Part XI, line 9:

“Rounding -4.”

Part XII, Page 12, Line 2C

“The audit report is reviewed annually at the audit report review meeting as presented by the independent auditor. The process has not changed from prior years.”

Financial Statement Notes

Part X, Line 2:

“NGF Education, Inc. is a not-for-profit corporations organized under Internal Revenue Code Section 501(c)(3) and as such, is exempt from federal and state income taxes except for unrelated business taxable income (UBTI) which is subject to taxation at regular corporate income tax rates. The Foundation follows FASB ASC 740, Accounting for Uncertainty in Income Taxes. This standard seeks to reduce the diversity in practice associated with certain aspects of measurement and recognition in accounting for income taxes. It prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position that an entity takes or expects to take in a tax return. An entity may only recognize or continue to recognize tax positions that meet a "more likely than not" threshold. The Foundation assesses the income tax positions based on management's evaluation of the facts, circumstances, and information available at the reporting date. The Foundation uses the prescribed more likely than not threshold when making their assessment. There are currently no open Federal or State tax years under audit.”

Part XI, Line 2D - Other Adjustments:

“Consolidated Audit Report Revenue Adjustment 7,632,943.”

Part XII, Line 2D - Other Adjustments:

“Consolidated Audit Report Expense Adjustment 7,001,521.”

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
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IRS990/MissionDesc0To provide educational programs and services for the golf community. To implement & develop programs for the evaluation and testing of golf methods.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Description: Grant to assist in the developmental stage. Amount: 0.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part VI, List of Unusual Grants:
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0535506
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14283
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0National Golf Foundation, Inc.
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1National Golf Consulting, Inc.
IRS990ScheduleD/OtherRevenueAmt07632943
IRS990ScheduleD/RevenueNotReportedAmt07632943
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0250000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NGF Education, Inc. is a not-for-profit corporations organized under Internal Revenue Code Section 501(c)(3) and as such, is exempt from federal and state income taxes except for unrelated business taxable income (UBTI) which is subject to taxation at regular corporate income tax rates. The Foundation follows FASB ASC 740, Accounting for Uncertainty in Income Taxes. This standard seeks to reduce the diversity in practice associated with certain aspects of measurement and recognition in accounting for income taxes. It prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position that an entity takes or expects to take in a tax return. An entity may only recognize or continue to recognize tax positions that meet a "more likely than not" threshold. The Foundation assesses the income tax positions based on management's evaluation of the facts, circumstances, and information available at the reporting date. The Foundation uses the prescribed more likely than not threshold when making their assessment. There are currently no open Federal or State tax years under audit.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Consolidated Audit Report Revenue Adjustment 7,632,943.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Consolidated Audit Report Expense Adjustment 7,001,521.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
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IRS990ScheduleD/TotalRevenuePerForm990Amt0250000
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07237055
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
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IRS990ScheduleJ/ClubDuesOrFeesInd0X
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IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1189129
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2152115
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Gregory Nathan
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Joseph Beditz
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2David Lorentz
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President & CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Executive Chairman
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2Chief Research Officer
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt186400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1189129
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2177405
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Related organization officer compensation determination methods: 1. Compensation committee. 2. Written employment contract. 3. Compensation survey or study. 4. Approval by the board or compensation committee.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
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IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Joseph Beditz
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Board member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0275529
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Executive services
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization changed its legal name from National Golf Foundation I, Inc to NGF Education, Inc. on January 27, 2023. The Employer Identification Number 36-2921655 remains unchanged. The name change was properly filed with the state and documentation is attached. The IRS notice CP259A was received due to the name change and the extension for the current year being filed under the new name.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization does not provide a complete copy for the Form 990 to all board members, but it is available to any member upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization does not make its governing documents, policy, and financial statements, (other than the financial statements within form 990) available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Other professional fees: Program service expenses 89,712. Management and general expenses 0. Fundraising expenses 0. Total expenses 89,712.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Rounding -4.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The audit report is reviewed annually at the audit report review meeting as presented by the independent auditor. The process has not changed from prior years.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 Name Change

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