Skip to content
Nonprofiteer
← KENTUCKY GOLF ASSOCIATION INC

Form 990 for tax year 2024

Filed by KENTUCKY GOLF ASSOCIATION INC.

Totals

Total revenue
$1,126,063
Total expenses
$1,111,064
Contributions and grants received
$1,346
Grants paid
$2,413
Program service revenue
$1,115,746
Investment income
$7,543
Other revenue
$1,428
Total assets, end of year
$283,363
Total liabilities, end of year
$77,411
Net assets or fund balances, end of year
$205,952
Program services expenses (Part IX)
$1,086,219
Management and general expenses
$24,845
Fundraising expenses
$0
Program service expenses (Part III)
$1,086,219

Program services were 97.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $1,346

  • 2a · Program service revenue: HANDICAP FEES

    total $834,119 · related or exempt $834,119

  • 2b · Program service revenue: ENTRY FEES

    total $217,924 · related or exempt $217,924

  • 2c · Program service revenue: SPONSORSHIPS

    total $32,479 · related or exempt $32,479

  • 2d · Program service revenue: MEMBER CLUB SERVICES

    total $31,224 · related or exempt $31,224

  • 3 · Investment income

    total $7,543 · excluded $7,543

  • 11a · Other revenue: ONLINE PROCESSING FEES

    total $1,428 · related or exempt $1,428

  • 11e · Other revenue, total

    $1,428

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $2,413 · program services $2,413

  • 11a · Fees: management

    total $682,833 · program services $682,833

  • 11c · Fees: accounting

    total $2,700 · management and general $2,700

  • 12 · Advertising and promotion

    total $2,449 · program services $2,449

  • 13 · Office expenses

    total $18,291 · management and general $18,291

  • 14 · Information technology

    total $2,730 · management and general $2,730

  • 17 · Travel

    total $32,791 · program services $32,791

  • 19 · Conferences, conventions and meetings

    total $1,124 · management and general $1,124

  • 24a · Other expenses: PLAQUES, PRIZES

    total $100,935 · program services $100,935

  • 24b · Other expenses: HANDICAP FEES

    total $80,944 · program services $80,944

  • 24c · Other expenses: TOURNAMENT - OTHER EXP

    total $62,347 · program services $62,347

  • 24d · Other expenses: GOLF CART RENTALS

    total $48,260 · program services $48,260

  • 24e · All other expenses

    total $73,247 · program services $73,247

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $104,600 · end of year $120,335

  • 2 · Savings and temporary cash investments

    beginning of year $134,642 · end of year $151,006

  • 4 · Accounts receivable

    beginning of year $3,609 · end of year $11,460

  • 9 · Prepaid expenses and deferred charges

    end of year $562

  • 25 · Other liabilities

    beginning of year $51,898 · end of year $77,411

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $190,953 · end of year $205,952

Mission and programs · 2024

Mission

TO FOSTER, PROMOTE AND ADVANCE THE INTERESTS AND THE TRUE SPIRIT OF THE GAME OF GOLF THROUGHOUT THE COMMONWEALTH OF KENTUCKY, AND IN CONJUNCTION THEREWITH TO LEND ITS COOPERATION AND ASSISTANCE TO THE UNITED STATES GOLF ASSOCIATION, AND TO ENCOURAGE AND CULTIVATE A SPIRIT OF HARMONY AND COOPERATION AMONG GOLF ASSOCIATIONS AND THEIR MEMBERS.

Activities or mission (Part I)

TO FOSTER, PROMOTE AND ADVANCE THE INTERESTS AND THE TRUE SPIRIT OF THE GAME OF GOLF THROUGHOUT KY.

  • PROVIDE SERVICES AND EDUCATION TO MEMBER CLUBS, HANDICAP SUBSCRIBERS, AND OTHER INTERESTED GOLFERS IN KENTUCKY.

    Expenses $267,163 · Grants $2,413 · Revenue $64,179

  • HOLD, SPONSOR, OR CONDUCT CHAMPIONSHIP GOLF TOURNAMENTS AND EVENTS.

    Expenses $494,948 · Revenue $218,400

  • ADMINISTER THE WORLD HANDICAP SYSTEM AND THE USGA COURSE AND SLOPE RATING SYSTEM OF THE MEMBER CLUBS.

    Expenses $324,108 · Revenue $834,595

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Aaron Yarmuth

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Andy Roberts

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Ben Cooksey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Bradley Sutherland

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Cynthia Powell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Dan Wilhelm

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 2 related
  • Dave Nicholas

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Dean Terry

    PRESIDENT

    Total calculated
    $4,230
    From this org
    $1,520
    From related orgs
    $2,710
    Other
    $0
    Hours/week
    1 + 2 related
  • Dennis George

    DIRECTOR

    Total calculated
    $4,505
    From this org
    $990
    From related orgs
    $3,515
    Other
    $0
    Hours/week
    1
  • Denver Haddix

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • D'Shawn Johnson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Franklin Stivers

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Gary Backlund

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Gary Herfel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jessica Cornellus

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jessica Grace

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jim Ellis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jim Sweeney

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jim Thompson

    DIRECTOR

    Total calculated
    $2,310
    From this org
    $0
    From related orgs
    $2,310
    Other
    $0
    Hours/week
    1 + 2 related
  • Laura Patrick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Lee Major

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Lesa Hodge

    DIRECTOR

    Total calculated
    $5,280
    From this org
    $0
    From related orgs
    $5,280
    Other
    $0
    Hours/week
    1
  • Mark Anderson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Mark Knect

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Marsha Bordas

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Max Marley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Paul Douglas

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Phil Armbruster

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 2 related
  • Philip Schardein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Steve Houchen

    DIRECTOR

    Total calculated
    $5,610
    From this org
    $825
    From related orgs
    $4,785
    Other
    $0
    Hours/week
    1
  • Steve Lovell

    DIRECTOR

    Total calculated
    $3,300
    From this org
    $1,815
    From related orgs
    $1,485
    Other
    $0
    Hours/week
    1
  • Tom Oldendick

    DIRECTOR

    Total calculated
    $825
    From this org
    $825
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Tom Reddick

    DIRECTOR

    Total calculated
    $1,650
    From this org
    $0
    From related orgs
    $1,650
    Other
    $0
    Hours/week
    1
  • Tracy Hillman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Von Macklin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Sally Morgan

    EXECUTIVE DIRECTOR

    Total calculated
    $179,603
    From this org
    $0
    From related orgs
    $161,594
    Other
    $18,009
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $161,594 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $6,563 related
    Nontaxable benefits
    $0 + $11,446 related
    Filer's total
    $0 + $179,603 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • KENTUCKY GOLF FOUNDATION

    501(C)(3) · TO PROMOTE HALL OF FAME, MUSEUM, AND PROVIDE GRANTS FOR YOUTH · KY · controlled entity

    Directly controlled by KGA-PGA INC

  • KGA-PGA INC

    501(C)(6) · PROVIDE HANDICAP SERVICES TO KY GOLF CLUBS AND ORGANIZE GOLF TOURNAMENTS · KY

  • KENTUCKY SECTION PGA

    501(C)(6) · CONDUCT EDUCATION SEMINARS AND GOLF TOURNAMENTS FOR ITS MEMBERS · KY · controlled entity

    Directly controlled by KGA-PGA INC

Provenance

Return type
form_990
Tax year
2024
Filed
15 August 2025
IRS schema version
2024v5.2
Source object
202522309349301502

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.