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Nonprofiteer
← KGA - PGA INC

Form 990 for tax year 2024

Filed by KGA - PGA INC.

Totals

Total revenue
$1,297,600
Total expenses
$1,427,525
Contributions and grants received
$0
Grants paid
$275,000
Program service revenue
$1,286,755
Investment income
$10,845
Other revenue
$0
Total assets, end of year
$765,936
Total liabilities, end of year
$53,901
Net assets or fund balances, end of year
$712,035
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

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.

  • 2a · Program service revenue: CONTRACT SERVICES

    total $1,195,841 · related or exempt $1,195,841

  • 2b · Program service revenue: TOURNAMENT REVENUES

    total $62,700 · related or exempt $62,700

  • 2c · Program service revenue: USGA REIMBURSEMENTS

    total $27,870 · related or exempt $27,870

  • 2d · Program service revenue: MEETINGS AND WORKSHOPS

    total $344 · related or exempt $344

  • 3 · Investment income

    total $10,845 · excluded $10,845

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $275,000

  • 5 · Compensation of officers, directors and key employees

    total $179,603

  • 7 · Other salaries and wages

    total $610,345

  • 8 · Pension plan contributions

    total $26,321

  • 9 · Other employee benefits

    total $66,037

  • 10 · Payroll taxes

    total $64,899

  • 11c · Fees: accounting

    total $3,750

  • 11g · Fees: other

    total $405

  • 12 · Advertising and promotion

    total $9,069

  • 13 · Office expenses

    total $50,761

  • 14 · Information technology

    total $3,535

  • 16 · Occupancy

    total $43,200

  • 17 · Travel

    total $17,495

  • 19 · Conferences, conventions and meetings

    total $4,187

  • 22 · Depreciation, depletion and amortization

    total $4,739

  • 23 · Insurance

    total $35,444

  • 24a · Other expenses: RULES WORKSHOPS

    total $7,606

  • 24b · Other expenses: COURSE MARKING

    total $7,344

  • 24c · Other expenses: STAKES

    total $7,115

  • 24d · Other expenses: TOURNAMENT EXPENSES

    total $5,495

  • 24e · All other expenses

    total $5,175

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $558,692 · end of year $292,689

  • 2 · Savings and temporary cash investments

    beginning of year $150,744 · end of year $197,048

  • 4 · Accounts receivable

    beginning of year $163,471 · end of year $215,901

  • 9 · Prepaid expenses and deferred charges

    beginning of year $31,146 · end of year $33,386

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

    $61,420

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

    $34,508

  • 10c · Land, buildings and equipment, net

    beginning of year $31,651 · end of year $26,912

  • 17 · Accounts payable and accrued expenses

    beginning of year $93,744 · end of year $4,901

  • 19 · Deferred revenue

    end of year $24,000

  • 25 · Other liabilities

    beginning of year $0 · end of year $25,000

  • 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 $841,960 · end of year $712,035

Mission and programs · 2024

Mission

PROVIDE ADMINISTRATIVE SERVICES AND SUPPORT TO KENTUCKY'S FAMILY OF GOLF ORGANIZATIONS. ALSO TO ORGANIZE GOLF TOURNAMENTS AND OVERSEE THE HANDICAP SERVICES TO GOLF FACILITIES IN KENTUCKY.

Activities or mission (Part I)

PROVIDE ADMINISTRATIVE SERVICES AND SUPPORT TO KENTUCKY'S FAMILY OF GOLF ORGANIZATIONS.

  • MANAGEMENT OF KENTUCKY GOLF FOUNDATION, KENTUCKY GOLF ASSOCIATION, AND KENTUCKY SECTION PGA.

As filed on the 2024 return.

Listed in Part VII

  • Phil Armbruster

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Danny Baron

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Tom Walters

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Dan Wilhelm

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Jim Thompson

    DIRECTOR

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

  • Dean Terry

    VICE PRESIDENT

    Total calculated
    $4,230
    From this org
    $1,000
    From related orgs
    $3,230
    Other
    $0
    Hours/week
    1 + 2 related

  • Chad Martin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Charles Whelan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Sally Morgan

    EXECUTIVE DIRECTOR

    Total calculated
    $179,603
    From this org
    $161,594
    From related orgs
    $0
    Other
    $18,009
    Hours/week
    48 + 2 related

    Schedule J breakdown matched by us

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

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.

  • 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

  • KENTUCKY GOLF ASSOCIATION

    501(C)(3) · ORGANIZE AND CONDUCT VARIOUS STATE AMATEUR GOLF TOURNAMENTS · KY · controlled entity

    Directly controlled by KGA-PGA INC

  • 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
202512309349301501

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