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Kga - Pga INC

Not tax-deductible

Louisville, KY501(c)(6)Mutual / membership EIN 61-0941146Revenue $1.3M in FY2024

On file with the IRSkygolf.org1116 Elmore Just Dr, 40245-6016 · Louisville, KYTax-exempt since Sep 1979

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Provide administrative services and support to kentucky's family of golf organizations.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Run by 8 volunteers and 15 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2024 · 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
4 of 5
filings with a surplus
Average surplus $53K a year · 5% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$163K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$54K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.3M
+12% vs prior year
Spent
$1.4M
Net assets
$712K
By yearFY2020–FY2024
Revenue
$1.3M
FY2024▲ +12%
Tap a bar for its year
Revenue by fiscal year
FY2020$909K
FY2021$1.0M
FY2022$1.0M
FY2023$1.2M
FY2024$1.3M
Expenses
$1.4M
FY2024▲ +49%
Tap a bar for its year
Expenses by fiscal year
FY2020$888K
FY2021$924K
FY2022$951K
FY2023$961K
FY2024$1.4M
Net assets
$712K
FY2024▼ -15%
Tap a bar for its year
Net assets by fiscal year
FY2020$468K
FY2021$562K
FY2022$640K
FY2023$842K
FY2024$712K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1979.

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

Who runs it and what they're paid

9 people listed on the 990; $163K paid to officers and key staff.

Part VII, Section A · reportable compensation
Sally Morgan
Executive Director
$161,594Pt VII · Sec A
Dean Terry
Vice President
$1,000Pt VII · Sec A
Tom Walters
Director
$0Pt VII · Sec A
Dan Wilhelm
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Chad Martin
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Jim Thompson
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Sally Morgan$161,594$118,939$91,835——
Jeff Adkerson——$92,045$143,225$136,061
Dean Terry$1,000————

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 Kga - Pga 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 15aYes

Programs and updates

Supports Kentucky's golf organizations with administrative services.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

Management of kentucky golf foundation, kentucky golf association, and kentucky section pga.

Pt IX · col B

Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 2 grants · $283K · 2022–2024
Kentucky Golf Foundation INCKY · FY2024$275,000
Kentucky Golf Foundation INCKY · FY2022$8,453

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.3M
Ln 12
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$11K
Money outPt IX
$1.4M
Ln 25
Owns and owesPt X
$712K
net assets · Ln 32
Cash and savingsLn 1–2$490K
Total assetsLn 16$766K
LiabilitiesLn 26$54K
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$11K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$293K
SavingsLn 2$197K
Cash and savings togetherLn 1–2$490K
Land, buildings, equipmentLn 10c$27K
Total assetsLn 16$766K
LiabilitiesLn 26$54K
Net assetsLn 32$712K
OperationsPt I, VI
EmployeesI 515
VolunteersI 68
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$709K$490K
Land, buildings, equipmentLn 10c$32K$27K
Total assetsLn 16$936K$766K
LiabilitiesLn 26$94K$54K
Net assetsLn 32$842K$712K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$275K
Pay of current officers, directors and key staffLn 5$180K
Other salaries and wagesLn 7$610K
Pension plan contributionsLn 8$26K
Other employee benefitsLn 9$66K
Payroll taxesLn 10$65K
Accounting feesLn 11c$4K
Other fees for servicesLn 11g$405
Advertising and promotionLn 12$9K
Office expensesLn 13$51K
Information technologyLn 14$4K
OccupancyLn 16$43K
TravelLn 17$17K
Conferences, conventions and meetingsLn 19$4K
Depreciation, depletion and amortizationLn 22$5K
InsuranceLn 23$35K
Other expenses (24a–d)Ln 24$28K
All other expensesLn 24e$5K
Total functional expensesLn 25$1.4M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.3M$1.4M−$130K$712K 990 PDF
FY2023 $1.2M$961K$202K$842K 990 PDF
FY2022 $1.0M$951K$78K$640K 990 PDF
FY2021 $1.0M$924K$93K$562K 990 PDF
FY2020 $909K$888K$21K$468K 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 J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $1,297,600 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $1,154,451$1,286,755
I-10 Investment incomePrior year $8,528$10,845
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,162,979$1,297,600
I-13 Grants and similar amounts paidPrior year $0$275,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $742,790$947,205
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $218,073$205,320
I-18 Total expensesPrior year $960,863$1,427,525
I-19 Revenue less expensesPrior year $202,116−$129,925
Part VI · Governance 8 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,297,600 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,286,755$1,286,755
VIII-3 Investment incomeExcluded from tax $10,845$10,845
VIII-12 Total revenueRelated to mission $1,286,755 · Unrelated business $0 · Excluded from tax $10,845$1,297,600
Part IX · Statement of functional expenses $1,427,525 across 18 lines filed
IX-1 Grants to domestic organizations$275,000
IX-5 Pay of current officers, directors and key staff$179,603
IX-7 Other salaries and wages$610,345
IX-8 Pension plan contributions$26,321
IX-9 Other employee benefits$66,037
IX-10 Payroll taxes$64,899
IX-11c Accounting fees$3,750
IX-11g Other fees for services$405
IX-12 Advertising and promotion$9,069
IX-13 Office expenses$50,761
IX-14 Information technology$3,535
IX-16 Occupancy$43,200
IX-17 Travel$17,495
IX-19 Conferences, conventions and meetings$4,187
IX-22 Depreciation, depletion and amortization$4,739
IX-23 Insurance$35,444
IX-24 Other expenses (24a–d)$27,560
IX-24e All other expenses$5,175
IX-25 Total functional expenses$1,427,525
Part X · Balance sheet $765,936 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $558,692$292,689
X-2 Savings and temporary cash investmentsStart of year $150,744$197,048
X-4 Accounts receivableStart of year $163,471$215,901
X-9 Prepaid expenses and deferred chargesStart of year $31,146$33,386
X-10c Land, buildings and equipment, netStart of year $31,651$26,912
X-16 Total assetsStart of year $935,704$765,936
X-17 Accounts payable and accrued expensesStart of year $93,744$4,901
X-19 Deferred revenue$24,000
X-25 Other liabilitiesStart of year $0$25,000
X-26 Total liabilitiesStart of year $93,744$53,901
X-32 Total net assets or fund balancesStart of year $841,960$712,035
X-33 Total liabilities and net assetsStart of year $935,704$765,936
Part XI · Reconciliation of net assets $712,035 net assets at year end
XI-1 Total revenue$1,297,600
XI-2 Total expenses$1,427,525
XI-3 Revenue less expenses−$129,925
XI-4 Net assets at start of year$841,960
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$712,035

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

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