Chicago District Golf Association

Not tax-deductible

Lemont, IL501(c)(4)Since 1935EIN 36-0898927Revenue $8.4M in FY2024

On file with the IRScdga.org11855 Archer Ave, 60439-6727 · Lemont, ILTax-exempt since Jul 1944

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The Chicago District Golf Association is the regional governing body for amateur Golf in illinois and is primarily engaged in providing various services to Golf clubs including usga rating and measuring services, and to individual golfers including a usga handicap and competitive playing opportunities throughout illinois and parts of indiana, wiscoinsin and michigan.

75¢ of each $1 spent went to programs.
Run by 100 volunteers and 22 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
4 of 5
filings with a surplus
Average surplus $379K a year · 6% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
75%
of spending
Looks good: 75% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$994K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.7M
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
28
of 28 voting members
Looks good: 28 of 28 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.4M
+23% vs prior year
Spent
$8.2M
To programs
75%
Net assets
$12.1M
By yearFY2020–FY2024
Revenue
$8.4M
FY2024▲ +23%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.4M
FY2021$5.4M
FY2022$6.1M
FY2023$6.8M
FY2024$8.4M
Expenses
$8.2M
FY2024▲ +19%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.9M
FY2021$4.3M
FY2022$6.0M
FY2023$6.8M
FY2024$8.2M
Net assets
$12.1M
FY2024▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$8.9M
FY2021$10.0M
FY2022$10.0M
FY2023$10.9M
FY2024$12.1M

From the FY2024 Form 990 (year ending November 2024) · 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 Jul 1944.

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

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $6.2M Management & general 22% · $1.8M Fundraising 3% · $260K

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

35 people listed on the 990; $994K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director
$260,115Pt VII · Sec A
Senior Business Developmen
$139,295Pt VII · Sec A
Director of Accounting
$134,964Pt VII · Sec A
SR Director of Turfgrass P
$125,726Pt VII · Sec A
SR Managing Director, Memb
$114,999Pt VII · Sec A
Senior Director of Information
$110,469Pt VII · Sec A
Senior Managing Director,
$108,380Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Robert Markionni$260,115$240,128$224,802$231,863$225,401
Michael Gilligan$139,295$142,396$129,490$128,900$128,778
Ravi Dutt$134,964$122,734$45,258——
Derek Settle$125,726$113,204———
Margaret Lawlor——$79,800$123,414$111,749
Andrew Louthain$108,380$117,061$105,785$111,430$107,657
Jodi Ciotti$114,999$101,756———
Kevin Blumethal$110,469————

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

Governs amateur golf, providing handicaps, course ratings, and competitive play opportunities.

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Provided by the organization

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3 programs · $6.2M · in their own filed words · FY2023
01

Provides member benefits to member clubs and individual golfers in illinois and parts of indiana, wisconsin and michigan. Includes approximately 112,000 member golfers and 415 member clubs.

$4.2Mprogram expense
02

Other program services including turf grass research, golf course ratings, educational seminars, golf trips, and scholarships.

$1.3Mprogram expense
03

Sponsors and conduct more than 34 tournaments for amateur golfers at member golf courses.

$619Kprogram 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
Total grants receivedfrom 1 funder$1K
Grants paid · 3 grants · $372K · 2022–2023
Unitemized GrantFY2023$56,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$8.4M
Ln 12
Fees for servicesLn 2g$7.6M
Gifts and grantsLn 1h$540K
Investment incomeLn 3$253K
Money outPt IX
$8.2M
Ln 25
Programscol B$6.2M
Managementcol C$1.8M
Fundraisingcol D$260K
Owns and owesPt X
$12.1M
net assets · Ln 32
Cash and savingsLn 1–2$333K
Total assetsLn 16$13.7M
LiabilitiesLn 26$1.7M
PeoplePt VI, VII
35
listed · VII A
PaidVII A7
Voting boardVI 1a28
IndependentVI 1b28
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$540K
Fees for servicesLn 2g$7.6M
Investment incomeLn 3$253K
Gains on assetsLn 7$10K
Total revenueLn 12$8.4M
Assets in detailPt X, end of year
CashLn 1$42K
SavingsLn 2$291K
Cash and savings togetherLn 1–2$333K
InvestmentsLn 11–13$12.5M
Land, buildings, equipmentLn 10c$53K
Other assetsLn 15$330K
Total assetsLn 16$13.7M
LiabilitiesLn 26$1.7M
Net assetsLn 32$12.1M
OperationsPt I, VI
EmployeesI 522
VolunteersI 6100
Fiscal year endsHeaderNovember
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 FY24End FY24
Cash and savingsLn 1–2$1.2M$333K
InvestmentsLn 11–13$10.8M$12.5M
Land, buildings, equipmentLn 10c$57K$53K
Total assetsLn 16$12.5M$13.7M
LiabilitiesLn 26$1.6M$1.7M
Net assetsLn 32$10.9M$12.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$6K$6K
Grants to domestic individualsLn 2$56K$56K
Pay of current officers, directors and key staffLn 5$480K$91K$389K
Other salaries and wagesLn 7$2.2M$1.8M$208K$206K
Pension plan contributionsLn 8$182K$151K$12K$18K
Other employee benefitsLn 9$404K$311K$57K$36K
Payroll taxesLn 10$166K$133K$34K
Legal feesLn 11b$9K$9K
Accounting feesLn 11c$43K$43K
Investment management feesLn 11f$28K$28K
Other fees for servicesLn 11g$148K$67K$81K
Advertising and promotionLn 12$315K$315K
Office expensesLn 13$39K$31K$8K
Information technologyLn 14$827K$594K$232K
OccupancyLn 16$86K$82K$5K
TravelLn 17$147K$117K$30K
Conferences, conventions and meetingsLn 19$21K$21K
Depreciation, depletion and amortizationLn 22$26K$26K
InsuranceLn 23$56K$56K
Other expenses (24a–d)Ln 24$2.4M$2.4M$48K
All other expensesLn 24e$484K$305K$179K
Total functional expensesLn 25$8.2M$6.2M$1.8M$260K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $8.4M$8.2M$198K$12.1M 990 PDF
FY2023 $6.8M$6.8M−$36K$10.9M 990 PDF
FY2022 $6.1M$6.0M$115K$10.0M 990 PDF
FY2021 $5.4M$4.3M$1.1M$10.0M 990 PDF
FY2020 $4.4M$3.9M$521K$8.9M 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 FY2024 990 (6 parts)
Part I · Summary $8,369,776 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $130,000$540,421
I-9 Program service revenuePrior year $6,486,183$7,576,564
I-10 Investment incomePrior year $196,950$252,791
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $6,813,133$8,369,776
I-13 Grants and similar amounts paidPrior year $310,900$61,557
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $3,106,383$3,472,299
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,432,204$4,638,411
I-18 Total expensesPrior year $6,849,487$8,172,267
I-19 Revenue less expensesPrior year −$36,354$197,509
Part VI · Governance 28 of 28 board members independent, no flags
VI-1a Voting members of the governing body28
VI-1b Independent voting members28
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 $8,369,776 across 6 lines filed
Lines not itemized here account for $205,127 of total revenue; see the IRS return.
VIII-1d Related organizations$540,421
VIII-1h Total contributions, gifts and grants$540,421
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,590,913 · Unrelated business $780,524$7,371,437
VIII-3 Investment incomeExcluded from tax $243,247$243,247
VIII-7 Net gain or loss on sales of assetsExcluded from tax $9,544$9,544
VIII-12 Total revenueRelated to mission $6,796,040 · Unrelated business $780,524 · Excluded from tax $252,791$8,369,776
Part IX · Statement of functional expenses $8,172,267 across 21 lines filed
IX-1 Grants to domestic organizationsPrograms $5,557$5,557
IX-2 Grants to domestic individualsPrograms $56,000$56,000
IX-5 Pay of current officers, directors and key staffPrograms $91,388 · Management $388,786$480,174
IX-7 Other salaries and wagesPrograms $1,826,377 · Management $207,708 · Fundraising $206,328$2,240,413
IX-8 Pension plan contributionsPrograms $151,109 · Management $12,352 · Fundraising $18,071$181,532
IX-9 Other employee benefitsPrograms $311,096 · Management $56,983 · Fundraising $35,721$403,800
IX-10 Payroll taxesPrograms $132,788 · Management $33,592$166,380
IX-11b Legal feesManagement $8,703$8,703
IX-11c Accounting feesManagement $42,503$42,503
IX-11f Investment management feesManagement $28,295$28,295
IX-11g Other fees for servicesPrograms $66,796 · Management $81,318$148,114
IX-12 Advertising and promotionManagement $315,376$315,376
IX-13 Office expensesPrograms $31,389 · Management $7,941$39,330
IX-14 Information technologyPrograms $594,438 · Management $232,124$826,562
IX-16 OccupancyPrograms $81,538 · Management $4,563$86,101
IX-17 TravelPrograms $117,202 · Management $29,650$146,852
IX-19 Conferences, conventions and meetingsPrograms $21,246$21,246
IX-22 Depreciation, depletion and amortizationManagement $25,903$25,903
IX-23 InsuranceManagement $56,023$56,023
IX-24 Other expenses (24a–d)Programs $2,360,800 · Management $48,488$2,409,288
IX-24e All other expensesPrograms $304,686 · Management $179,429$484,115
IX-25 Total functional expensesPrograms $6,152,410 · Management $1,759,737 · Fundraising $260,120$8,172,267
Part X · Balance sheet $13,747,896 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $77,113$42,048
X-2 Savings and temporary cash investmentsStart of year $1,142,781$290,897
X-4 Accounts receivableStart of year $205,045$330,729
X-9 Prepaid expenses and deferred chargesStart of year $153,959$225,791
X-10c Land, buildings and equipment, netStart of year $57,156$52,556
X-11 Publicly traded securitiesStart of year $5,436,105$6,818,867
X-12 Other securitiesStart of year $5,400,573$5,657,334
X-15 Other assetsStart of year $0$329,674
X-16 Total assetsStart of year $12,472,732$13,747,896
X-17 Accounts payable and accrued expensesStart of year $896,457$769,504
X-19 Deferred revenueStart of year $672,148$741,626
X-25 Other liabilitiesStart of year $0$171,988
X-26 Total liabilitiesStart of year $1,568,605$1,683,118
X-27 Net assets without donor restrictionsStart of year $10,904,127$12,064,778
X-32 Total net assets or fund balancesStart of year $10,904,127$12,064,778
X-33 Total liabilities and net assetsStart of year $12,472,732$13,747,896
Part XI · Reconciliation of net assets $12,064,778 net assets at year end
XI-1 Total revenue$8,369,776
XI-2 Total expenses$8,172,267
XI-3 Revenue less expenses$197,509
XI-4 Net assets at start of year$10,904,127
XI-5 Net unrealized gains (losses) on investments$706,381
XI-9 Other changes in net assets$256,761
XI-10 Net assets at end of year$12,064,778

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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