Oga INC FY2023 filing

Not tax-deductible

Edmond, OK501(c)(4)Recreation & SportsEIN 26-0074714Revenue $1.1M in FY2023

On file with the IRSokgolf.org2800 Coltrane Pl Ste 2, 73034-6795 · Edmond, OKTax-exempt since Jun 2005

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Generally promote the game of golf in the state of oklahoma through conducting golf tournaments for adults and junior golfers. Administer ghin handicap system under license with the united states golf associations for various golf clubs and local golf associations.

100¢ of each $1 spent went to programs.
$298K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
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 $225K a year · 21% 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
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$298K
to officers and key staff · 35% of spending
Concern: pay to officers and key staff is 35% of spending; over 30%.
Pt VII · Sec A
Cash reserves
20 mo
of spending, in cash
Looks good: 19.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $64K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$25K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+7% vs prior year
Spent
$844K
To programs
100%
Net assets
$1.4M
By yearFY2020–FY2024
Revenue
$1.1M
FY2023▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2020$932K
FY2021$964K
FY2022$1.0M
FY2023$1.1M
FY2024$1.4M
Expenses
$844K
FY2023▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2020$776K
FY2021$782K
FY2022$792K
FY2023$844K
FY2024$1.0M
Net assets
$1.4M
FY2023▲ +21%
Tap a bar for its year
Net assets by fiscal year
FY2020$739K
FY2021$921K
FY2022$1.1M
FY2023$1.4M
FY2024$1.7M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2005.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $844K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $298K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$112,208Pt VII · Sec A
$70,400Pt VII · Sec A
$68,000Pt VII · Sec A
Executive Director
$28,314Pt VII · Sec A
$19,000Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Kevin Stanton’s $126K as Executive Director is at the 51st percentile of top reported officer pay among 1842 $1–10M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Mark Felder—$28,314$113,256$136,778$136,778
Kevin Stanton$126,000$112,208———
John a Doudican III$76,000$68,000$60,000$60,000$68,500
Robert Phelps$71,400$70,400———
Kyle Flinton$56,000————
Dayton R Rose JR—$19,000$26,000$26,000$26,500

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.

See Oga INC executive salaries →

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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 15aNo

Programs and updates

Promotes golf in Oklahoma by hosting tournaments and managing handicaps for golfers.

Provided by the organization

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2 programs · $844K · in their own filed words · FY2023
01

Conduct tournaments and general promotion of the game of golf in oklahoma. The organization conducted .. Tournaments for adults and .. Junior golf tournaments. Average participation in all events is approximately 100 individuals.

$761Kprogram expense
02

Administration of ghin program. The oga administers handicapping and course rating services for approximately 150 clubs, associations and golf courses throughout the state of oklahoma.

$83Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$64K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$1.0M
Gifts and grantsLn 1h$71K
Investment incomeLn 3$11K
Money outPt IX
$844K
Ln 25
Programscol B$844K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$1.4M
LiabilitiesLn 26$25K
PeoplePt VI, VII
14
listed · VII A
PaidVII A5
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$71K
Fees for servicesLn 2g$1.0M
Investment incomeLn 3$11K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$656K
SavingsLn 2$719K
Cash and savings togetherLn 1–2$1.4M
Land, buildings, equipmentLn 10c$25K
Other assetsLn 15$0
Total assetsLn 16$1.4M
LiabilitiesLn 26$25K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 58
VolunteersI 69
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$1.1M$1.4M
Land, buildings, equipmentLn 10c$25K$25K
Total assetsLn 16$1.1M$1.4M
LiabilitiesLn 26$5K$25K
Net assetsLn 32$1.1M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3K$3K
Pay of current officers, directors and key staffLn 5$298K$298K
Other salaries and wagesLn 7$24K$24K
Other employee benefitsLn 9$39K$39K
Payroll taxesLn 10$29K$29K
Accounting feesLn 11c$3K$3K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$10K$10K
OccupancyLn 16$29K$29K
TravelLn 17$30K$30K
Conferences, conventions and meetingsLn 19$3K$3K
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$351K$351K
All other expensesLn 24e$10K$10K
Total functional expensesLn 25$844K$844K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.4M$1.0M$327K$1.7M 990 PDF
FY2023 Viewing $1.1M$844K$241K$1.4M 990 PDF
FY2022 $1.0M$792K$220K$1.1M 990 PDF
FY2021 $964K$782K$182K$921K 990 PDF
FY2020 $932K$776K$156K$739K 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 FY2023 990 (6 parts)
Part I · Summary $1,084,732 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $60,095$71,265
I-9 Program service revenuePrior year $950,063$1,002,300
I-10 Investment incomePrior year $1,547$11,167
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,011,705$1,084,732
I-13 Grants and similar amounts paidPrior year $4,000$3,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $333,195$389,729
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $454,484$450,955
I-18 Total expensesPrior year $791,679$843,684
I-19 Revenue less expensesPrior year $220,026$241,048
Part VI · Governance 10 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,084,732 across 6 lines filed
VIII-1b Membership dues$59,265
VIII-1f All other contributions, gifts and grants$12,000
VIII-1h Total contributions, gifts and grants$71,265
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,002,300$1,002,300
VIII-3 Investment incomeExcluded from tax $11,167$11,167
VIII-12 Total revenueRelated to mission $1,002,300 · Unrelated business $0 · Excluded from tax $11,167$1,084,732
Part IX · Statement of functional expenses $843,684 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $3,000$3,000
IX-5 Pay of current officers, directors and key staffPrograms $297,922$297,922
IX-7 Other salaries and wagesPrograms $24,500$24,500
IX-9 Other employee benefitsPrograms $38,538$38,538
IX-10 Payroll taxesPrograms $28,769$28,769
IX-11c Accounting feesPrograms $3,144$3,144
IX-12 Advertising and promotionPrograms $6,000$6,000
IX-13 Office expensesPrograms $10,471$10,471
IX-16 OccupancyPrograms $28,743$28,743
IX-17 TravelPrograms $29,928$29,928
IX-19 Conferences, conventions and meetingsPrograms $3,286$3,286
IX-23 InsurancePrograms $8,158$8,158
IX-24 Other expenses (24a–d)Programs $350,987$350,987
IX-24e All other expensesPrograms $10,238$10,238
IX-25 Total functional expensesPrograms $843,684 · Management $0 · Fundraising $0$843,684
Part X · Balance sheet $1,407,013 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $612,174$655,821
X-2 Savings and temporary cash investmentsStart of year $507,353$718,561
X-9 Prepaid expenses and deferred chargesStart of year $0$7,399
X-10c Land, buildings and equipment, netStart of year $25,232$25,232
X-15 Other assetsStart of year $1,300$0
X-16 Total assetsStart of year $1,146,059$1,407,013
X-19 Deferred revenueStart of year $0$11,720
X-25 Other liabilitiesStart of year $4,618$12,804
X-26 Total liabilitiesStart of year $4,618$24,524
X-27 Net assets without donor restrictionsStart of year $1,141,441$1,382,489
X-32 Total net assets or fund balancesStart of year $1,141,441$1,382,489
X-33 Total liabilities and net assetsStart of year $1,146,059$1,407,013
Part XI · Reconciliation of net assets $1,382,489 net assets at year end
XI-1 Total revenue$1,084,732
XI-2 Total expenses$843,684
XI-3 Revenue less expenses$241,048
XI-4 Net assets at start of year$1,141,441
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,382,489

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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