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← OREGON GOLF ASSOCIATION

Form 990 for tax year 2023

Filed by OREGON GOLF ASSOCIATION.

Totals

Total revenue
$2,625,643
Total expenses
$1,915,521
Contributions and grants received
$1,697,169
Grants paid
$35,874
Program service revenue
$539,235
Investment income
$46,978
Other revenue
$342,261
Total assets, end of year
$7,217,684
Total liabilities, end of year
$832,504
Net assets or fund balances, end of year
$6,385,180
Program services expenses (Part IX)
$1,042,519
Management and general expenses
$873,002
Fundraising expenses
$0
Program service expenses (Part III)
$1,042,519

Program services were 54.4% 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.

  • 1b · Membership dues

    $1,697,169

  • 2a · Program service revenue: TOURNAMENTS

    total $539,235 · related or exempt $539,235

  • 3 · Investment income

    total $46,778 · excluded $46,778

  • 6a · Gross rents

    real property $148,759

  • 6c · Rental income or loss

    real property $148,759

  • 6d · Net rental income or loss

    total $148,759 · unrelated business $148,759

  • 7a · Gross sales of assets other than inventory

    other assets $1,200

  • 7b · Less cost or other basis and sales expenses

    other assets $1,000

  • 7c · Gain or loss

    other assets $200

  • 7d · Net gain or loss

    total $200 · related or exempt $200

  • 11a · Other revenue: INCIDENTAL SALES

    total $193,502 · related or exempt $193,502

  • 11e · Other revenue, total

    $193,502

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $35,874 · program services $35,874

  • 5 · Compensation of officers, directors and key employees

    total $160,190 · management and general $160,190

  • 7 · Other salaries and wages

    total $498,674 · program services $287,106 · management and general $211,568

  • 8 · Pension plan contributions

    total $18,628 · program services $3,349 · management and general $15,279

  • 9 · Other employee benefits

    total $59,810 · program services $11,497 · management and general $48,313

  • 10 · Payroll taxes

    total $64,461 · program services $12,815 · management and general $51,646

  • 11c · Fees: accounting

    total $16,994 · management and general $16,994

  • 12 · Advertising and promotion

    total $19,616 · management and general $19,616

  • 13 · Office expenses

    total $20,116 · management and general $20,116

  • 14 · Information technology

    total $86,571 · management and general $86,571

  • 16 · Occupancy

    total $63,802 · management and general $63,802

  • 17 · Travel

    total $7,585 · program services $2,590 · management and general $4,995

  • 19 · Conferences, conventions and meetings

    total $5,838 · program services $4,839 · management and general $999

  • 20 · Interest

    total $10,376 · management and general $10,376

  • 22 · Depreciation, depletion and amortization

    total $47,834 · program services $5,929 · management and general $41,905

  • 23 · Insurance

    total $15,083 · management and general $15,083

  • 24a · Other expenses: OGA CHAMPIONSHIPS

    total $271,287 · program services $271,287

  • 24b · Other expenses: OGA TOUR EVENTS

    total $192,324 · program services $192,324

  • 24c · Other expenses: HANDICAPPING

    total $133,645 · program services $133,645

  • 24d · Other expenses: INTERNET

    total $35,532 · management and general $35,532

  • 24e · All other expenses

    total $151,281 · program services $81,264 · management and general $70,017

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $178,900 · end of year $594,667

  • 2 · Savings and temporary cash investments

    beginning of year $2,759,073 · end of year $1,696,311

  • 4 · Accounts receivable

    beginning of year $160,662 · end of year $25,943

  • 7 · Other notes and loans receivable

    beginning of year $421,163 · end of year $210,000

  • 8 · Inventories for sale or use

    beginning of year $21,110 · end of year $19,445

  • 9 · Prepaid expenses and deferred charges

    beginning of year $62,592 · end of year $1,190,294

  • 10a · Land, buildings and equipment: cost or other basis

    $1,032,811

  • 10b · Land, buildings and equipment: accumulated depreciation

    $232,405

  • 10c · Land, buildings and equipment, net

    beginning of year $744,238 · end of year $800,406

  • 14 · Intangible assets

    beginning of year $3,571 · end of year $46,128

  • 15 · Other assets

    beginning of year $2,458,807 · end of year $2,634,490

  • 17 · Accounts payable and accrued expenses

    beginning of year $293,700 · end of year $247,826

  • 19 · Deferred revenue

    beginning of year $139,768 · end of year $301,753

  • 23 · Secured mortgages and notes payable

    beginning of year $420,000

  • 25 · Other liabilities

    beginning of year $303,908 · end of year $282,925

  • 27 · Net assets without donor restrictions

    beginning of year $5,652,740 · end of year $6,385,180

Mission and programs · 2023

Mission

THE OREGON GOLF ASSOCIATION IS LICENSED BY THE UNITED STATES GOLF ASSOCIATION AS GUARDIAN OF THE GAME OF GOLF FOR THE OREGON AND SW WASHINGTON REGION. IT PROMOTES ENHANCEMENT AND EXPANSION OF THE GAME OF GOLF BY PROTECTING THE GAME'S INTEGRITY AND VALUED TRADITIONS, AS WELL AS PROMOTING OPPORTUNITIES FOR ALL THAT WANT TO PLAY BY LEADING IN THE DEVELOPMENT OF MEMBER AND INFORMATION SERVICES.

  • ADMINISTERED APPROXIMATELY 77 GOLF COMPETITIONS WITH 5,668 PARTICIPANTS.

    Expenses $683,479 · Grants $35,874

  • PROVIDED HANDICAPPING SERVICES FOR APPROXIMATELY 50,864 INDIVIDUAL GOLFERS AND FOR 318 MEMBER CLUBS. MEASURED AND RATED 10 AND 30 GOLF COURSES, RESPECTIVELY.

    Expenses $349,053

  • PROVIDED RULES EDUCATION AND SEMINARS.

    Expenses $9,987

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Ricardo Rangel

    CEO

    Total calculated
    $160,190
    From this org
    $141,924
    From related orgs
    $0
    Other
    $18,266
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $141,924
    Bonus
    not reported
    Other
    not reported
    Deferred
    $4,667
    Nontaxable benefits
    $13,599
    Filer's total
    $160,190

  • Jeff Allen

    PAST PRESIDE

    Total calculated
    $0

  • Cameron Azari

    TOURNAMENT C

    Total calculated
    $0

  • Scott Baines

    OGA GOLF COU

    Total calculated
    $0

  • Helen Beckel

    DIRECTOR AT

    Total calculated
    $0

  • Kelly Douglas

    FINANCE COM

    Total calculated
    $0

  • Dave Fiskum

    DIRECTOR

    Total calculated
    $0

  • Barbara Gee

    HANDICAPPING

    Total calculated
    $0

  • Vincent Johnson

    PRESIDENT

    Total calculated
    $0

  • Travis Schoen

    MARKETING

    Total calculated
    $0

  • Eric Schoenstein

    TREASURER

    Total calculated
    $0

  • Patrick Silver

    DIRECTOR AT

    Total calculated
    $0

  • Donna Smoot

    VICE PRESIDE

    Total calculated
    $0

  • Lara Tennant

    JUNIOR GOLF

    Total calculated
    $0

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

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

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

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • OGA PROPERTIES INC

    C CORP · GOLF COURS · OR · 100% owned · share of income $22,318 · share of assets $3,093,492

    Directly controlled by OREGON GOLF ASSOCIATION

Provenance

Return type
form_990
Tax year
2023
Filed
24 May 2024
IRS schema version
2023v5.0
Source object
202432049349300873

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