Central Links Golf FY2023 filing

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To enhance & grow amateur Golf by providing services, programs and playing opportunities to its members.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
87¢ of each $1 spent went to programs.
$127K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
4 of 5
filings with a surplus
Average surplus $39K a year · 2% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$127K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 5.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $103K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
33
of 33 voting members
Looks good: 33 of 33 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.2M
+19% vs prior year
Spent
$2.1M
To programs
87%
Net assets
$922K
By yearFY2020–FY2024
Revenue
$2.2M
FY2023▲ +19%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.4M
FY2021$1.7M
FY2022$1.8M
FY2023$2.2M
FY2024$2.2M
Expenses
$2.1M
FY2023▲ +18%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.5M
FY2021$1.7M
FY2022$1.8M
FY2023$2.1M
FY2024$2.2M
Net assets
$922K
FY2023▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2020$729K
FY2021$798K
FY2022$850K
FY2023$922K
FY2024$976K

From the FY2023 Form 990 (year ending November 2023) · 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 Aug 1975.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $1.9M Management & general 13% · $266K

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

33 people listed on the 990; $127K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director
$127,119Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Doug Habel$139,248$127,119$115,473$114,440$103,864

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 15aNo

Programs and updates

Grows amateur golf through member services, programs, and playing opportunities.

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Provided by the organization

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3 programs · $1.9M · in their own filed words · FY2022
01

Golf Championships and Events

The association sponsors and manages golf championships and events for members of the association.

$1.2Mprogram expense
02

Golfer Services

The association provides golfer services to over 29,000 individual golfers. These services include: handicap computation services, e-newsletter and special achievement recognition.

$509Kprogram expense
03

Club Services

The association provides club services for 285 member clubs. These services include: usga course rating, software services, club consulting and club business programs.

$107Kprogram 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 · FY2024
Total grants receivedfrom 1 funder$103K
Grants paid · 1 grant · $20K · 2019–2019

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.2M
Ln 12
Fees for servicesLn 2g$2.1M
Gifts and grantsLn 1h$39K
Investment incomeLn 3$5K
Money outPt IX
$2.1M
Ln 25
Programscol B$1.9M
Managementcol C$266K
Owns and owesPt X
$922K
net assets · Ln 32
Cash and savingsLn 1–2$919K
Total assetsLn 16$922K
LiabilitiesLn 26$0
PeoplePt VI, VII
33
listed · VII A
PaidVII A1
Voting boardVI 1a33
IndependentVI 1b33
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$39K
Fees for servicesLn 2g$2.1M
Investment incomeLn 3$5K
Total revenueLn 12$2.2M
Assets in detailPt X, end of year
SavingsLn 2$919K
Cash and savings togetherLn 1–2$919K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$3K
Total assetsLn 16$922K
LiabilitiesLn 26$0
Net assetsLn 32$922K
OperationsPt I, VI
EmployeesI 512
VolunteersI 6110
Fiscal year endsHeaderNovember
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$847K$919K
Land, buildings, equipmentLn 10c$118$0
Total assetsLn 16$850K$922K
LiabilitiesLn 26$0$0
Net assetsLn 32$850K$922K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$250$250
Pay of current officers, directors and key staffLn 5$127K$127K
Other salaries and wagesLn 7$411K$411K
Pension plan contributionsLn 8$39K$39K
Other employee benefitsLn 9$8K$8K
Payroll taxesLn 10$47K$47K
Accounting feesLn 11c$706$706
Advertising and promotionLn 12$11K$11K
Office expensesLn 13$31K$31K
Information technologyLn 14$18K$915$17K
OccupancyLn 16$69K$69K
TravelLn 17$23K$23K
Conferences, conventions and meetingsLn 19$33K$33K
Depreciation, depletion and amortizationLn 22$119$119
InsuranceLn 23$101K$87K$15K
Other expenses (24a–d)Ln 24$1.2M$1.1M$91K
All other expensesLn 24e$26K$7K$19K
Total functional expensesLn 25$2.1M$1.9M$266K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.2M$2.2M$55K$976K 990 PDF
FY2023 Viewing $2.2M$2.1M$72K$922K 990 PDF
FY2022 $1.8M$1.8M$52K$850K 990 PDF
FY2021 $1.7M$1.7M$69K$798K 990 PDF
FY2020 $1.4M$1.5M−$54K$729K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $2,192,951 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $40,060$39,320
I-9 Program service revenuePrior year $1,799,999$2,148,307
I-10 Investment incomePrior year $2,084$5,324
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,842,143$2,192,951
I-13 Grants and similar amounts paidPrior year $500$250
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $536,164$632,105
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,253,880$1,488,707
I-18 Total expensesPrior year $1,790,544$2,121,062
I-19 Revenue less expensesPrior year $51,599$71,889
Part VI · Governance 33 of 33 board members independent, 4 to look at
VI-1a Voting members of the governing body33
VI-1b Independent voting members33
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 $2,192,951 across 5 lines filed
Lines not itemized here account for $18,829 of total revenue; see the IRS return.
VIII-1b Membership dues$39,320
VIII-1h Total contributions, gifts and grants$39,320
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,129,478$2,129,478
VIII-3 Investment incomeExcluded from tax $5,324$5,324
VIII-12 Total revenueRelated to mission $2,148,307 · Unrelated business $0 · Excluded from tax $5,324$2,192,951
Part IX · Statement of functional expenses $2,121,062 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $250$250
IX-5 Pay of current officers, directors and key staffPrograms $127,119$127,119
IX-7 Other salaries and wagesPrograms $411,098$411,098
IX-8 Pension plan contributionsPrograms $38,835$38,835
IX-9 Other employee benefitsPrograms $8,333$8,333
IX-10 Payroll taxesPrograms $46,720$46,720
IX-11c Accounting feesManagement $706$706
IX-12 Advertising and promotionPrograms $11,379$11,379
IX-13 Office expensesManagement $31,267$31,267
IX-14 Information technologyPrograms $915 · Management $17,098$18,013
IX-16 OccupancyManagement $68,723$68,723
IX-17 TravelManagement $22,967$22,967
IX-19 Conferences, conventions and meetingsPrograms $32,503$32,503
IX-22 Depreciation, depletion and amortizationPrograms $119$119
IX-23 InsurancePrograms $86,728 · Management $14,624$101,352
IX-24 Other expenses (24a–d)Programs $1,084,577 · Management $91,001$1,175,578
IX-24e All other expensesPrograms $6,753 · Management $19,347$26,100
IX-25 Total functional expensesPrograms $1,855,329 · Management $265,733 · Fundraising $0$2,121,062
Part X · Balance sheet $921,696 assets, 7 lines filed
X-2 Savings and temporary cash investmentsStart of year $846,935$918,942
X-10c Land, buildings and equipment, netStart of year $118$0
X-15 Other assetsStart of year $2,754$2,754
X-16 Total assetsStart of year $849,807$921,696
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $849,807$921,696
X-33 Total liabilities and net assetsStart of year $849,807$921,696
Part XI · Reconciliation of net assets $921,696 net assets at year end
XI-1 Total revenue$2,192,951
XI-2 Total expenses$2,121,062
XI-3 Revenue less expenses$71,889
XI-4 Net assets at start of year$849,807
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$921,696

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

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