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Nonprofiteer
← THE COLORADO GOLF ASSOCIATION INC

Form 990 for tax year 2022

Filed by THE COLORADO GOLF ASSOCIATION INC.

Totals

Total revenue
$4,454,256
Total expenses
$4,143,759
Contributions and grants received
$3,503,293
Grants paid
$0
Program service revenue
$747,139
Investment income
$52,205
Other revenue
$151,619
Total assets, end of year
$6,958,825
Total liabilities, end of year
$866,708
Net assets or fund balances, end of year
$6,092,117
Program services expenses (Part IX)
$3,104,222
Management and general expenses
$674,322
Fundraising expenses
$365,215
Program service expenses (Part III)
$3,104,222

Program services were 74.9% 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

    $2,687,547

  • 1f · All other contributions, gifts and grants

    $815,746

  • 2a · Program service revenue: TOURNAMENT INCOME

    total $747,139 · related or exempt $747,139

  • 3 · Investment income

    total $52,205 · excluded $52,205

  • 11a · Other revenue: MEMBER ENGAGEMENT

    total $193,638 · related or exempt $193,638

  • 11b · Other revenue: MISCELLANEOUS

    total $89,891 · related or exempt $89,891

  • 11c · Other revenue: ADMINISTRATIVE FEES

    total $27,086 · related or exempt $27,086

  • 11d · All other revenue

    total -$158,996 · related or exempt -$158,996

  • 11e · Other revenue, total

    $151,619

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $392,969 · program services $204,788 · management and general $183,783 · fundraising $4,398

  • 7 · Other salaries and wages

    total $875,076 · program services $682,020 · fundraising $193,056

  • 8 · Pension plan contributions

    total $28,043 · program services $24,621 · management and general $2,189 · fundraising $1,233

  • 9 · Other employee benefits

    total $87,810 · program services $71,538 · management and general $12,533 · fundraising $3,739

  • 10 · Payroll taxes

    total $96,566 · program services $60,938 · management and general $32,261 · fundraising $3,367

  • 11b · Fees: legal

    total $5,088 · management and general $5,088

  • 11f · Fees: investment management

    total $14,269 · management and general $14,269

  • 11g · Fees: other

    total $90,299 · program services $66,882 · management and general $20,723 · fundraising $2,694

  • 13 · Office expenses

    total $208,801 · program services $208,801

  • 16 · Occupancy

    total $169,946 · program services $107,245 · management and general $56,775 · fundraising $5,926

  • 17 · Travel

    total $126,351 · program services $77,077 · fundraising $49,274

  • 19 · Conferences, conventions and meetings

    total $63,953 · program services $62,047 · management and general $1,726 · fundraising $180

  • 22 · Depreciation, depletion and amortization

    total $32,516 · program services $20,519 · management and general $10,863 · fundraising $1,134

  • 23 · Insurance

    total $60,834 · program services $53,067 · management and general $5,801 · fundraising $1,966

  • 24a · Other expenses: PGA REVENUE SHARING (GHIN

    total $607,603 · program services $604,954 · management and general $725 · fundraising $1,924

  • 24b · Other expenses: TOURNAMENT EXPENSE

    total $477,960 · program services $374,150 · management and general $103,810

  • 24c · Other expenses: MEMBERSHIP EXPENSE

    total $229,779 · program services $228,329 · management and general $1,313 · fundraising $137

  • 24d · Other expenses: SPONSORSHIPS

    total $172,523 · program services $160,235 · management and general $7,831 · fundraising $4,457

  • 24e · All other expenses

    total $403,373 · program services $97,011 · management and general $214,632 · fundraising $91,730

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $951,746 · end of year $1,291,713

  • 2 · Savings and temporary cash investments

    beginning of year $1,226,528 · end of year $1,456,334

  • 3 · Pledges and grants receivable

    beginning of year $48,686 · end of year $42,000

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

    $1,155,710

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

    $400,260

  • 10c · Land, buildings and equipment, net

    beginning of year $647,771 · end of year $755,450

  • 11 · Investments: publicly traded securities

    beginning of year $2,215,006 · end of year $1,987,642

  • 15 · Other assets

    beginning of year $1,558,022 · end of year $1,425,686

  • 17 · Accounts payable and accrued expenses

    beginning of year $83,041 · end of year $113,013

  • 25 · Other liabilities

    beginning of year $280,702 · end of year $753,695

  • 27 · Net assets without donor restrictions

    beginning of year $6,107,958 · end of year $6,040,017

  • 28 · Net assets with donor restrictions

    beginning of year $176,058 · end of year $52,100

Mission and programs · 2022

Mission

THE MISSION OF THE COLORADO GOLF ASSOCIATION, INC.("ASSOCIATION")IS TO REPRESENT, PROMOTE AND SERVE THE BEST INTERESTS OF GOLF IN THE STATE OF COLORADO.

Activities or mission (Part I)

SEE PART III, LINE 1.

  • TOURNAMENTS: CGA CONDUCTED STATE CHAMPIONSHIPS, USGA QUALIFIERS, AND ASSISTED AT NUMEROUS OTHER TOURNAMENTS AND CHAMPIONSHIPS FOR GOLF ENTRANTS. CGA CONDUCTED 24 STATE AMATEUR GOLF CHAMPIONSHIPS AND 16 CGA QUALIFIERS AS WELL AS 19 USGA QUALIFIERS. THE CGA ALSO SUPPORTS THE COLORADO OPEN AND WOMEN'S COLORADO OPEN EVENTS AT GREEN VALLEY RANCH GC, THE ROCKY MOUNTAIN OPEN, AND CHSAA CHAMPIONSHIPS. THE CGA CONDUCTS THE STATE JUNIOR CHAMPIONSHIPS INVOLVING 494 ENTRANTS AND STATE TRAVEL TEAMS WERE IDENTIFIED TO COMPETE IN JUNIOR AMERICAS CUP COMPETITIONS.

    Expenses $1,441,135 · Revenue $747,139

  • GOLF PROGRAMS: THE SOLICH CADDIE & LEADERSHIP ACADEMY, LLC (SEE SCHEDULE O) THE BROADMOOR CADDIE & LEADERSHIP ACADEMY (SEE SCHEDULE O)

    Expenses $966,256

  • COURSE RATINGS AND HANDICAPS: CGA PERFORMS COURSE RATINGS AND MEASUREMENTS AND MONITORS MEMBER CLUBS' COMPLIANCE WITH USGA HANDICAP CERTIFICATION AND LICENSING REQUIREMENTS. IN 2022, CGA PERFORMED 32 RATINGS AND MEASURED 11 COURSES, CONDUCTED COURSE RATING TRAININGS AND CALIBRATION SEMINARS, AND WORLD HANDICAP SYSTEM (WHS) RULES OF HANDICAPPING/GOLF GENIUS SEMINARS.

    Expenses $349,172

  • COMMUNICATIONS

    Expenses $347,659

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • EDWARD MATE

    EXECUTIVE DI

    Total calculated
    $229,868
    From this org
    $207,122
    From related orgs
    $0
    Other
    $22,746
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $197,122
    Bonus
    $10,000
    Other
    not reported
    Deferred
    $8,156
    Nontaxable benefits
    $14,590
    Filer's total
    $229,868

  • JOE MCCLEARY

    CHIEF BUS. O

    Total calculated
    $138,263
    From this org
    $121,240
    From related orgs
    $0
    Other
    $17,023
    Hours/week
    40 + 1 related

  • RYAN SMITH

    CHIEF DEV. O

    Total calculated
    $131,572
    From this org
    $113,124
    From related orgs
    $0
    Other
    $18,448
    Hours/week
    40 + 1 related

  • GARY ALBRECHT

    PRESIDENT EL

    Total calculated
    $0
    Hours/week
    1

  • KENT MOORE

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • SARA SILVA MONTGOMERY

    VICE PRESIDE

    Total calculated
    $0
    Hours/week
    1

  • BILL WOODWARD

    VICE PRESIDE

    Total calculated
    $0
    Hours/week
    1

  • LUCIUS ASHBY

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • DANA MURRAY

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • LILLY DYE HARMON

    EXEC COMMITT

    Total calculated
    $0
    Hours/week
    1

  • ED TIMMONS

    LEGAL COUNSE

    Total calculated
    $0
    Hours/week
    1

  • LYN BULLEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ELIZABETH CARTER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MIKE GOODART

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JANENE GUZOWSKI

    PAST PRESIDE

    Total calculated
    $0
    Hours/week
    1

  • TOM GYSIN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KHADIJA HAYNES

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • TY HOLT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JEFF HOWARD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • PHYLLIS JENSEN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • LANCE JOHNSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • RANDY NAKAGAWA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • TOM MARKHAM

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MIKE PEREZ

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JUDY MAILLIS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KATHY MALPASS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CHRIS MCCLAIN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ROBERT POLK

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • SUSIE ROH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • LAURIE STEENROD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CHRIS THAYER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • AMY TURNER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • M'LIS WARD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • BRAD WIESLEY

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • FRANK WILKINSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • GREG WITH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MARY WOULFE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

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 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 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
  • 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)

SCHEDULE J, PAGE 1, PART I, LINE 3
THE SALARY OF THE EXECUTIVE DIRECTOR IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS EXECUTIVE COMMITTEE ANNUALLY AND IS DOCUMENTED IN A LETTER FROM THE BOARD PRESIDENTS.

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.

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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

Related corporations and trusts

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

  • CCGO LLC

    C CORP · GOLF COURS · CO · 100% owned · share of income -$112,150 · share of assets $3,909,194

    Directly controlled by PART VII

Provenance

Return type
form_990
Tax year
2022
Filed
12 April 2023
IRS schema version
2022v5.0
Source object
202331029349301118

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