The Spirit Golf Association
The Spirit Golf Association reported $10.5 million in revenue and $9.3 million in expenses for calendar year 2025. Of every $100 it spent, $91.97 went to program services, $7.15 to management and general costs and $0.88 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 55.4% of the total. The highest compensation it reported for one person was $213,866 (Membership Director). 3 people received more than $100,000 in reportable compensation. Revenue rose 41% between 2019 and 2025. Source: Form 990, 2025.
Where $100 of spending went
Calendar year 2025 · Form 990, Part IX, line 25 · total expenses $9.3MFor context, the median across 244 covered recreation & sports charities: $88.06 programs, $10.83 management, $1.11 fundraising (medians computed separately, so they may not sum to $100).
Where $100 of revenue came from
Calendar year 2025 · Form 990, Part VIII · total revenue $11MThe 990 scorecard · same measures for every charity, no grades
| Measure | 2025 | Median |
|---|---|---|
| Program services Part IX 25(B) ÷ 25(A) | 92.0% | 84.5% |
| Management & general Part IX 25(C) ÷ 25(A) | 7.1% | 10.4% |
| Fundraising Part IX 25(D) ÷ 25(A) | 0.9% | 1.1% |
| Fundraising cost per $1 of contributions Part IX 25(D) ÷ Part VIII 1h | $0.02 | $0.05 |
| Contributions & grants share of revenue Part VIII 1h ÷ 12 | 43.3% | 25.7% |
| Government grants share of revenue Part VIII 1e ÷ 12 | 0.0% | 0.0% |
| Program service revenue share Part VIII 2g ÷ 12 | 55.4% | 60.5% |
| Highest reported compensation Part VII-A, columns D–F | $213,866 | $360,141 |
| Highest compensation as share of expenses Part VII-A ÷ Part IX 25(A) | 2.31% | 2.16% |
| People paid over $100,000 Part VII, line 2 | 3 | 6 |
| Net assets, in months of expenses Part X 33(B) ÷ monthly expenses | 4.0 | 14.9 |
| Independent voting board members Part VI 1a–1b | 12 of 16 | 100.0% |
A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.
What the money paid for, in its own words
2025 · Form 990, Part III · the three largest programs by expenseThe Spirit Golf Association ("SGA") promotes golf activities at Whispering Pines Golf Club near Houston, Texas, through its Membership Program. The sport of golf provides physical & health benefits. Association membership consists of individuals, corporations, and charitable partners who make annual charitable contributions to support the organization's philanthropic missions
Highest reported compensation
2025 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here| Role | From this org | From related orgs | Other | Total |
|---|---|---|---|---|
| Membership Director Key employee, 40.00 hrs/week | $205,300 | $0 | $8,566 | $213,866 |
| Chief Financial Officer Officer, 40.00 hrs/week | $141,284 | $0 | $627 | $141,911 |
| Marketing Director Highest compensated employee, 40.00 hrs/week | $107,978 | $0 | $5,279 | $113,257 |
3 people received more than $100,000 in reportable compensation from The Spirit Golf Association (Part VII, line 2). Compensation of current officers, directors and key employees totaled $356K (Part IX, line 5).
7 years of filings
Form 990, Parts I, VII, IX and X · each row is that year's own filing, linkedGovernance answers, as filed
2025 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means- Voting board members, and how many are independent Part VI, lines 1a–1b16 · 12 independent
- Audited financial statements Part XII 2bYes
- Conflict-of-interest policy Part VI 12aYes
- Whistleblower policy Part VI 13No
- Document retention policy Part VI 14No
- Independent process for top executive pay Part VI 15aNo
- Board given the 990 before filing Part VI 11aYes
- Family or business ties among insiders Part VI 2Yes
- Aware of a significant diversion of assets Part VI 5No
- Excess benefit transaction with an insider Part IV 25aNo
- Loans to or from insiders outstanding Part IV 26Yes
- Lobbying, or a 501(h) election in effect Part IV 4No
- Over $15,000 of professional fundraising services Part IV 18No
- Over $10,000 of activity outside the U.S. Part IV 14bNo
- Employees Part I, line 56
- Volunteers Part I, line 618
Largest outside contractors
2025 · Form 990, Part VII, Section B · businesses only| Quintana Minerals Corporation Administrative support | $918,588 |
Individuals listed as contractors are left out. 1 contractors were paid more than $100,000 in all.
Private foundation grants it received
2 private foundations reported grants to The Spirit Golf Association totaling $30,190 on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.
Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.
Correct a figure or respond
Every number above is copied from The Spirit Golf Association's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for The Spirit Golf Association, you can publish a response that is linked from this page.
Share or embed this breakdown
Of every $100 The Spirit Golf Association spent in 2025, $91.97 went to programs. The full breakdown, from its IRS Form 990:
Embed on your site
Similar-sized charities in this cause
- Southern California Volleyball AssociationIrvine, CA · revenue $10M · programs 98.0% · FY2023
- Tangerine Sports AssociationOrlando, FL · revenue $11M · programs 93.0% · FY2025
- Glacier National Park ConservancyColumbia Falls, MT · revenue $10M · programs 81.1% · 2025
- Ramapo for ChildrenNew York, NY · revenue $11M · programs 90.7% · FY2025
- Oglebay FoundationWheeling, WV · revenue $10M · programs 87.8% · 2025
All recreation & sports charities · Largest charities in Texas
Questions people ask
How much of The Spirit Golf Association's spending goes to programs?
In calendar year 2025, The Spirit Golf Association reported that 92.0% of its $9.3 million in expenses went to program services, 7.1% to management and general and 0.9% to fundraising (Form 990, Part IX).
How much does The Spirit Golf Association pay its top executive?
The largest total compensation The Spirit Golf Association reported for one person in calendar year 2025 was $213,866, for the role of Membership Director (Form 990, Part VII, including compensation from related organizations and other compensation).
Where does The Spirit Golf Association get its money?
Of $10.5 million in revenue in calendar year 2025, 43.3% came from contributions and grants and 55.4% from program service revenue (Form 990, Part VIII).
Is The Spirit Golf Association a registered charity?
The IRS lists EIN 31-1654247 as a 501(c)(3) organization (publicly supported organization (170(b)(1)(a)(vi))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024, 2025. A filing shows what the organization reported; it doesn't by itself show whether a program works.
Sources
- 2025: Form 990 for calendar year 2025, object 202622649349301142 · read the filing · XML
- 2024: Form 990 for calendar year 2024, object 202513119349301026 · read the filing
- 2023: Form 990 for calendar year 2023, object 202433199349315863 · read the filing
- 2022: Form 990 for calendar year 2022, object 202312829349300631 · read the filing
- 2021: Form 990 for calendar year 2021, object 202213049349302046 · read the filing
- 2020: Form 990 for calendar year 2020, object 202132899349300603 · read the filing
- 2019: Form 990 for calendar year 2019, object 202003179349307525 · read the filing
All filings for EIN 31-1654247: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.