Florida Turfgrass Association

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The ftga is dedicated to education, research and the promotion of environmentally-responsible, professional and scientifically-based management practices for Turfgrass.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 59-0915813) · Dispute this line
501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
84¢ of each $1 spent went to programs.
Run by 20 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $2K a year · 0.6% of revenue · last 6 filings
A surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
84%
of spending
84% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$69K
to officers and key staff · 15% of spending
Pay to officers and key staff is 15% of spending.
Part VII, Section A
0.8 mo
of spending, in cash
0.8 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$20K
46% of total assets
Liabilities are 46% of assets.
Pt X · Ln 26
Independent board members
18
of 18 voting members
18 of 18 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$427K
+20% vs prior year
Spent
$456K
To programs
84%
Net assets
$24K
By yearFY2020–FY2025
Revenue
$427K
FY2025▲ +20%
Tap a bar for its year
Revenue by fiscal year
FY2020$281K
FY2021$290K
FY2022$241K
FY2023$345K
FY2024$357K
FY2025$427K
Expenses
$456K
FY2025▲ +31%
Tap a bar for its year
Expenses by fiscal year
FY2020$295K
FY2021$287K
FY2022$233K
FY2023$310K
FY2024$349K
FY2025$456K
Net assets
$24K
FY2025▼ -55%
Tap a bar for its year
Net assets by fiscal year
FY2020−$2K
FY2021$2K
FY2022$9K
FY2023$45K
FY2024$52K
FY2025$24K

From the FY2025 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1962.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $384K Management & general 16% · $71K

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

20 people listed on the 990; $69K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Association Manager
$68,821Pt VII · Sec A
Immediate Past President
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Heather Russo$68,821$68,646$60,847$69,540$83,718$83,169

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 Florida Turfgrass Association executive salaries →

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 responsible, scientific turfgrass management through education and research.

Questions for Florida Turfgrass Association

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3 programs · in their own filed words · FY2025
01

Turf seminars each year the association puts on 10-12 regional turf seminars and webinars for the specific purpose of providing members and others necessary continuing education credits needed for the professional industry certifications. Attendance at these events can range from 20-100 participants.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 59-0915813) · Dispute this line
Pt IX · Ln 25 · col B
02

Magazine the association publishes a quarterly professional journal plus an annual membership directory. The content of the magazine is developed by staff and outside professionals to address a wide variety of industry-related topics. The magazine is also a source of advertising revenue for the purpose of paying the costs of publication.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 59-0915813) · Dispute this line
Pt IX · Ln 25 · col B
03

Conference & SHOW/GOLF tournament the association puts on an annual conference including a golf tournament and related events. The centerpiece of the conference is the education component. Also offered are keynote speakers offering content relevant to current industry various networking events and gatherings.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 59-0915813) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$427K
Ln 12
Gifts and grantsLn 1h$289K
Fees for servicesLn 2g$138K
Money outPt IX
$456K
Ln 25
Programscol B$384K
Managementcol C$71K
Owns and owesPt X
$24K
net assets · Ln 32
Cash and savingsLn 1–2$31K
Total assetsLn 16$44K
LiabilitiesLn 26$20K
PeoplePt VI, VII
20
listed · VII A
PaidVII A1
Voting boardVI 1a18
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$289K
Fundraising eventsLn 1c$207K
Fees for servicesLn 2g$138K
Total revenueLn 12$427K
Assets in detailPt X, end of year
CashLn 1$31K
Cash and savings togetherLn 1–2$31K
Accounts receivableLn 4$13K
Total assetsLn 16$44K
LiabilitiesLn 26$20K
Net assetsLn 32$24K
OperationsPt I, VI
EmployeesI 51
VolunteersI 620
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 FY25End FY25
Cash and savingsLn 1–2$29K$31K
Total assetsLn 16$52K$44K
LiabilitiesLn 26$0$20K
Net assetsLn 32$52K$24K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$66K$44K$22K$0
Other salaries and wagesLn 7$3K$3K$0$0
Other employee benefitsLn 9$4K$0$4K$0
Payroll taxesLn 10$5K$0$5K$0
Accounting feesLn 11c$3K$800$2K$0
Lobbying feesLn 11d$24K$24K$0$0
Advertising and promotionLn 12$5K$5K$0$0
Office expensesLn 13$29K$0$29K$0
OccupancyLn 16$4K$0$4K$0
TravelLn 17$4K$3K$748$0
Conferences, conventions and meetingsLn 19$247K$246K$500$0
InsuranceLn 23$4K$0$4K$0
Other expenses (24a–d)Ln 24$59K$58K$723$0
Total functional expensesLn 25$456K$384K$71K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Apr 1, 2026 $427K$456K−$29K$24K 990 PDF
FY2024Filed with the IRS Jul 14, 2025 $357K$349K$8K$52K 990 PDF
FY2023Filed with the IRS Aug 30, 2024 $345K$310K$35K$45K 990 PDF
FY2022Filed with the IRS Oct 12, 2023 $241K$233K$7K$9K 990 PDF
FY2021Filed with the IRS Nov 17, 2022 $290K$287K$3K$2K 990 PDF
FY2020Filed with the IRS Nov 16, 2021 $281K$295K−$14K−$2K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $426,914 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $91,535$289,351
I-9 Program service revenuePrior year $265,360$137,563
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $356,895$426,914
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $73,904$78,111
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $275,224$377,542
I-18 Total expensesPrior year $349,128$455,653
I-19 Revenue less expensesPrior year $7,767−$28,739
Part VI · Governance 18 of 18 board members independent, 3 to look at
VI-1a Voting members of the governing body18
VI-1b Independent voting members18
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $426,914 across 6 lines filed
VIII-1b Membership dues$76,045
VIII-1c Fundraising events$207,306
VIII-1f All other contributions, gifts and grants$6,000
VIII-1h Total contributions, gifts and grants$289,351
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$137,563
VIII-12 Total revenueRelated to mission $137,563 · Unrelated business $0 · Excluded from tax $0$426,914
Part IX · Statement of functional expenses $455,653 across 13 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $44,000 · Management $22,000 · Fundraising $0$66,000
IX-7 Other salaries and wagesPrograms $3,321 · Management $0 · Fundraising $0$3,321
IX-9 Other employee benefitsPrograms $0 · Management $3,734 · Fundraising $0$3,734
IX-10 Payroll taxesPrograms $0 · Management $5,056 · Fundraising $0$5,056
IX-11c Accounting feesPrograms $800 · Management $1,706 · Fundraising $0$2,506
IX-11d Lobbying feesPrograms $24,090 · Management $0 · Fundraising $0$24,090
IX-12 Advertising and promotionPrograms $4,502 · Management $0 · Fundraising $0$4,502
IX-13 Office expensesPrograms $0 · Management $28,927 · Fundraising $0$28,927
IX-16 OccupancyPrograms $0 · Management $4,257 · Fundraising $0$4,257
IX-17 TravelPrograms $2,888 · Management $748 · Fundraising $0$3,636
IX-19 Conferences, conventions and meetingsPrograms $246,407 · Management $500 · Fundraising $0$246,907
IX-23 InsurancePrograms $0 · Management $3,794 · Fundraising $0$3,794
IX-24 Other expenses (24a–d)Programs $58,200 · Management $723 · Fundraising $0$58,923
IX-25 Total functional expensesPrograms $384,208 · Management $71,445 · Fundraising $0$455,653
Part X · Balance sheet $43,894 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $29,420$31,267
X-4 Accounts receivableStart of year $22,873$12,627
X-16 Total assetsStart of year $52,293$43,894
X-19 Deferred revenue$20,340
X-26 Total liabilitiesStart of year $0$20,340
X-27 Net assets without donor restrictionsStart of year $52,293$23,554
X-32 Total net assets or fund balancesStart of year $52,293$23,554
X-33 Total liabilities and net assetsStart of year $52,293$43,894
Part XI · Reconciliation of net assets $23,554 net assets at year end
XI-1 Total revenue$426,914
XI-2 Total expenses$455,653
XI-3 Revenue less expenses−$28,739
XI-4 Net assets at start of year$52,293
XI-10 Net assets at end of year$23,554

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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