Form 990 for tax year 2022
Filed by HOUSTON MUNICIPAL GOLF ASSOCIATION INC.
Totals
- Total revenue
- $689,514
- Total expenses
- $704,869
- Contributions and grants received
- $59,914
- Grants paid
- $0
- Program service revenue
- $599,994
- Investment income
- $8,768
- Other revenue
- $20,838
- Total assets, end of year
- $10,583,545
- Total liabilities, end of year
- $2,178,822
- Net assets or fund balances, end of year
- $8,404,723
- Program services expenses (Part IX)
- $472,691
- Management and general expenses
- $157,917
- Fundraising expenses
- $74,261
- Program service expenses (Part III)
- $472,691
Program services were 67.1% 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
$59,914
-
2a · Program service revenue: Tournament fees
total $583,258 · related or exempt $583,258
-
2b · Program service revenue: Golf course operations
total $16,736 · related or exempt $16,736
-
3 · Investment income
total $8,768 · excluded $8,768
-
10a · Gross sales of inventory
$182,208
-
10b · Cost of goods sold
$161,370
-
10c · Net income from sales of inventory
total $20,838 · related or exempt $20,838
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $36,450 · program services $10,935 · management and general $21,870 · fundraising $3,645
-
7 · Other salaries and wages
total $241,019 · program services $219,606 · management and general $8,701 · fundraising $12,712
-
8 · Pension plan contributions
total $14,356 · program services $13,567 · management and general $514 · fundraising $275
-
9 · Other employee benefits
total $18,215 · program services $14,240 · management and general $2,590 · fundraising $1,385
-
10 · Payroll taxes
total $22,088 · program services $17,793 · management and general $2,798 · fundraising $1,497
-
11g · Fees: other
total $80,748 · program services $25,957 · management and general $43,111 · fundraising $11,680
-
13 · Office expenses
total $47,810 · management and general $47,810
-
14 · Information technology
total $10,390 · program services $10,390
-
16 · Occupancy
total $41,435 · program services $35,683 · fundraising $5,752
-
17 · Travel
total $791 · program services $791
-
19 · Conferences, conventions and meetings
total $524 · program services $524
-
20 · Interest
total $15,455 · program services $15,455
-
22 · Depreciation, depletion and amortization
total $121,874 · program services $62,929 · management and general $29,473 · fundraising $29,472
-
23 · Insurance
total $11,981 · program services $11,981
-
24a · Other expenses: Dues and subscriptions
total $23,352 · program services $23,352
-
24b · Other expenses: Fundraising expenses
total $6,793 · fundraising $6,793
-
24c · Other expenses: Course operations
total $6,658 · program services $4,558 · management and general $1,050 · fundraising $1,050
-
24d · Other expenses: Other expense
total $4,930 · program services $4,930
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $24,082 · end of year $70,042
-
2 · Savings and temporary cash investments
beginning of year $1,250,000 · end of year $1,180,000
-
3 · Pledges and grants receivable
beginning of year $3,388 · end of year $4,384
-
8 · Inventories for sale or use
beginning of year $118,037 · end of year $28,576
-
9 · Prepaid expenses and deferred charges
beginning of year $3,525 · end of year $101,072
-
10a · Land, buildings and equipment: cost or other basis
$10,599,321
-
10b · Land, buildings and equipment: accumulated depreciation
$1,709,910
-
10c · Land, buildings and equipment, net
beginning of year $9,279,198 · end of year $8,889,411
-
15 · Other assets
beginning of year $0 · end of year $310,060
-
17 · Accounts payable and accrued expenses
beginning of year $149,014 · end of year $180,311
-
19 · Deferred revenue
beginning of year $11,300 · end of year $35,862
-
25 · Other liabilities
beginning of year $2,097,838 · end of year $1,962,649
-
27 · Net assets without donor restrictions
beginning of year $8,232,238 · end of year $8,107,693
-
28 · Net assets with donor restrictions
beginning of year $187,840 · end of year $297,030
Mission and programs · 2022
Mission
The mission of the Houston Municipal Golf Association is to help the City of Houston create long-term cost savings and facility upgrades by managing and improving the city's golf courses. The organization is contracted to operate F.M Law Park and Gus Wortham Park Golf Course.
Activities or mission (Part I)
The organization manages facilities for the benefit of the public and youth programs.
-
A public/private partnership between Houston Golf Association and the City of Houston, the Municipal Golf Initiative seeks to transform underserved communities by improving green spaces and restoring civic amenities. The Houston Municipal Golf Association (HMGA) operates the F.M. Law Park and Gus Wortham Golf Course for the City of Houston.
Expenses $472,691 · Revenue $620,832
As filed on the 2022 return.
Listed in Part VII
-
Michael Sandeen
Chairman
- Total calculated
- $0
- Hours/week
- 10 + 10 related
-
Kenneth Fisher
Vice Chairman
- Total calculated
- $0
- Hours/week
- 10 + 10 related
-
Mark Jacobs
Secretary/Audit Comm. Chair
- Total calculated
- $0
- Hours/week
- 10 + 10 related
-
Henry Noey
Governance Committee Chair
- Total calculated
- $0
- Hours/week
- 5 + 5 related
-
Rob Hungate
Philanthropy Committee Chair
- Total calculated
- $0
- Hours/week
- 5 + 5 related
-
Patricia Booker
Director
- Total calculated
- $0
- Hours/week
- 5 + 5 related
-
Rob Chisholm
Director
- Total calculated
- $0
- Hours/week
- 5 + 5 related
-
Michael Harling
Director
- Total calculated
- $0
- Hours/week
- 5 + 5 related
-
Ashton Radvansky
Director
- Total calculated
- $0
- Hours/week
- 5 + 5 related
-
Steven Timms
President & CEO
- Total calculated
- $319,828
- From this org
- $0
- From related orgs
- $304,077
- Other
- $15,751
- Hours/week
- 10 + 30 related
Schedule J breakdown matched by us
- Base
- $0 + $246,077 related
- Bonus
- $0 + $40,000 related
- Other
- $0 + $18,000 related
- Deferred
- $0 + $13,000 related
- Nontaxable benefits
- $0 + $2,751 related
- Filer's total
- $0 + $319,828 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
The filer's explanations (Part III)
- Part I. Line 3- Compensation Explanation
- The compensation listed is for the 2022 calendar year. Steve Timms serves as the president/CEO of three related organizations. His total compensation is paid for by Houston Golf Association,Inc. This compensation is then allocated between the three related organizations based on estimated time committed to each. His time and compensation is allocated 25% Houston Golf Association,Inc., 38% Houston Municipal Golf Association, Inc., and 37% Houston Golf Association Youth Program, Inc. The Houston Golf Association, Inc. has a compensation committee and engages an outside firm that conducts a compensation study on a regular basis.
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.
-
501(c)(3) · Jr./Amateur Golf Programs · TX
-
Houston Golf Association Youth Program Inc
501(c)(3) · Youth development · TX
Directly controlled by Houston Golf Association
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 10 November 2023
- IRS schema version
- 2022v5.0
- Source object
- 202313149349305591
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