Oregon Golf Association FY2020 filing

Not tax-deductible

Woodburn, OR501(c)(6)EIN 23-2743830Revenue $2.1M in FY2020

On file with the IRSoga.org2840 Hazelnut Dr, 97071-9698 · Woodburn, ORTax-exempt since Jun 1984

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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.

52¢ of each $1 spent went to programs.
$162K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $660K a year · 26% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
52%
of spending
Worth a look: 52% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$162K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 15.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $40K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.0M
19% of total assets
Looks good: liabilities are 19% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.1M
Spent
$1.6M
To programs
52%
Net assets
$4.3M
By yearFY2020–FY2024
Revenue
$2.1M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$2.1M
FY2021$2.4M
FY2022$2.5M
FY2023$2.6M
FY2024$3.3M
Expenses
$1.6M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.6M
FY2021$1.8M
FY2022$2.0M
FY2023$1.9M
FY2024$2.4M
Net assets
$4.3M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$4.3M
FY2021$5.1M
FY2022$5.7M
FY2023$6.4M
FY2024$7.2M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1984.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

52 cents of each dollar spent went to programs.

Program services 52% · $810K Management & general 48% · $744K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

16 people listed on the 990; $162K paid to officers and key staff.

Part VII, Section A · reportable compensation
$161,794Pt VII · Sec A
Immed Past P
$0Pt VII · Sec A
Director at
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Barbara Trammell——$128,528$153,415$161,794
Ricardo Rangel$149,639$141,924$65,088——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes golf's growth and integrity through member services and opportunities for all players.

Questions for Oregon Golf Association

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Provided by the organization

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3 programs · $810K · in their own filed words · FY2020
01

Administered approximately 40 golf competitions

$499Kprogram expense
02

Provided handicapping services for approximately 45,135 individual golfers and for 312 member clubs

$301Kprogram expense
03

Measured and rated 6 and 28 golf courses, respectively.

$10Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Ncga FoundationFY2025$40K
Total grants receivedfrom 1 funder$40K
Grants paid · 5 grants · $51K · 2020–2024
Oregon Turfgrass FoundationOR · FY2024$10,000
Oregon Turfgrass FoundationOR · FY2023$10,000
Oregon Turfgrass FoundationOR · FY2022$10,000
Oregon Turfgrass FoundationOR · FY2021$11,000
Oregon Turfgrass FoundationOR · FY2020$10,000

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$2.1M
Ln 12
Gifts and grantsLn 1h$1.3M
Fees for servicesLn 2g$356K
Other incomeLn 4–11$328K
Money outPt IX
$1.6M
Ln 25
Programscol B$810K
Managementcol C$744K
Owns and owesPt X
$4.3M
net assets · Ln 32
Cash and savingsLn 1–2$2.0M
Total assetsLn 16$5.3M
LiabilitiesLn 26$1.0M
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Government grantsLn 1e$10K
Fees for servicesLn 2g$356K
Investment incomeLn 3$29K
Other incomeLn 4–11$328K
Total revenueLn 12$2.1M
Assets in detailPt X, end of year
CashLn 1$140K
SavingsLn 2$1.9M
Cash and savings togetherLn 1–2$2.0M
Land, buildings, equipmentLn 10c$683K
Other assetsLn 15$1.7M
Total assetsLn 16$5.3M
LiabilitiesLn 26$1.0M
Net assetsLn 32$4.3M
OperationsPt I, VI
EmployeesI 516
VolunteersI 6146
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$1.5M$2.0M
Land, buildings, equipmentLn 10c$655K$683K
Total assetsLn 16$5.0M$5.3M
LiabilitiesLn 26$1.2M$1.0M
Net assetsLn 32$3.9M$4.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$11K$11K
Pay of current officers, directors and key staffLn 5$179K$179K
Other salaries and wagesLn 7$495K$271K$224K
Pension plan contributionsLn 8$16K$7K$9K
Other employee benefitsLn 9$64K$27K$37K
Payroll taxesLn 10$60K$25K$35K
Accounting feesLn 11c$7K$7K
Advertising and promotionLn 12$38K$38K
Office expensesLn 13$15K$15K
Information technologyLn 14$11K$11K
OccupancyLn 16$54K$54K
TravelLn 17$6K$489$6K
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$37K$37K
Depreciation, depletion and amortizationLn 22$22K$22K
InsuranceLn 23$10K$10K
Other expenses (24a–d)Ln 24$473K$449K$24K
All other expensesLn 24e$55K$21K$34K
Total functional expensesLn 25$1.6M$810K$744K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.3M$2.4M$896K$7.2M 990 PDF
FY2023 $2.6M$1.9M$710K$6.4M 990 PDF
FY2022 $2.5M$2.0M$541K$5.7M 990 PDF
FY2021 $2.4M$1.8M$646K$5.1M 990 PDF
FY2020 Viewing $2.1M$1.6M$505K$4.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $2,059,682 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,303,509$1,346,583
I-9 Program service revenuePrior year $425,285$355,911
I-10 Investment incomePrior year $43,117$29,092
I-11 Other revenuePrior year $360,073$328,096
I-12 Total revenuePrior year $2,131,984$2,059,682
I-13 Grants and similar amounts paidPrior year $110,557$11,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $749,482$813,536
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $697,271$729,997
I-18 Total expensesPrior year $1,557,310$1,554,533
I-19 Revenue less expensesPrior year $574,674$505,149
Part VI · Governance 15 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,059,682 across 8 lines filed
VIII-1b Membership dues$1,336,583
VIII-1e Government grants$10,000
VIII-1h Total contributions, gifts and grants$1,346,583
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $355,911$355,911
VIII-3 Investment incomeExcluded from tax $29,092$29,092
VIII-6 Net rental income or lossUnrelated business $128,689$128,689
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $199,407$199,407
VIII-12 Total revenueRelated to mission $555,318 · Unrelated business $128,689 · Excluded from tax $29,092$2,059,682
Part IX · Statement of functional expenses $1,554,533 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $11,000$11,000
IX-5 Pay of current officers, directors and key staffManagement $178,995$178,995
IX-7 Other salaries and wagesPrograms $270,927 · Management $223,774$494,701
IX-8 Pension plan contributionsPrograms $6,776 · Management $9,469$16,245
IX-9 Other employee benefitsPrograms $26,653 · Management $37,248$63,901
IX-10 Payroll taxesPrograms $24,898 · Management $34,796$59,694
IX-11c Accounting feesManagement $6,885$6,885
IX-12 Advertising and promotionManagement $38,169$38,169
IX-13 Office expensesManagement $14,994$14,994
IX-14 Information technologyManagement $11,279$11,279
IX-16 OccupancyManagement $54,453$54,453
IX-17 TravelPrograms $489 · Management $5,624$6,113
IX-19 Conferences, conventions and meetingsManagement $1,076$1,076
IX-20 InterestManagement $37,222$37,222
IX-22 Depreciation, depletion and amortizationManagement $21,903$21,903
IX-23 InsuranceManagement $10,314$10,314
IX-24 Other expenses (24a–d)Programs $448,840 · Management $23,851$472,691
IX-24e All other expensesPrograms $20,761 · Management $34,137$54,898
IX-25 Total functional expensesPrograms $810,344 · Management $744,189 · Fundraising $0$1,554,533
Part X · Balance sheet $5,335,910 assets, 14 lines filed
Asset lines not itemized here account for $749,056; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $188,233$140,060
X-2 Savings and temporary cash investmentsStart of year $1,279,953$1,880,476
X-4 Accounts receivableStart of year $157,784$125,661
X-8 Inventories for sale or useStart of year $21,038$26,943
X-9 Prepaid expenses and deferred chargesStart of year $43,821$48,470
X-10c Land, buildings and equipment, netStart of year $655,491$682,584
X-14 Intangible assetsStart of year $10,171$7,971
X-15 Other assetsStart of year $1,593,030$1,674,689
X-16 Total assetsStart of year $5,041,681$5,335,910
X-17 Accounts payable and accrued expensesStart of year $335,932$331,346
X-26 Total liabilitiesStart of year $1,175,932$1,031,346
X-27 Net assets without donor restrictionsStart of year $3,865,749$4,304,564
X-32 Total net assets or fund balancesStart of year $3,865,749$4,304,564
X-33 Total liabilities and net assetsStart of year $5,041,681$5,335,910
Part XI · Reconciliation of net assets $4,304,564 net assets at year end
XI-1 Total revenue$2,059,682
XI-2 Total expenses$1,554,533
XI-3 Revenue less expenses$505,149
XI-4 Net assets at start of year$3,865,749
XI-9 Other changes in net assets−$66,334
XI-10 Net assets at end of year$4,304,564

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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