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Ligcsa INC

Not tax-deductible

Wading River, NY501(c)(6)Community Development EIN 84-3532762Revenue $267K in FY2025

On file with the IRSligcsa.comPo Box 84, 11792-0084 · Wading River, NYTax-exempt since May 2021

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To advance and promote the common business interest of golf course superintendents in the new york metropolitan area including educational opportunities such as conferences, lectures and networking events.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
77¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $19K a year · 7% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
5 mo
of spending, in cash
Looks good: 4.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$14K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$267K
+6% vs prior year
Spent
$218K
To programs
77%
Net assets
$77K
By yearFY2022–FY2025
Revenue
$267K
FY2025▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2022$275K
FY2023$235K
FY2024$252K
FY2025$267K
Expenses
$218K
FY2025▼ -12%
Tap a bar for its year
Expenses by fiscal year
FY2022$225K
FY2023$264K
FY2024$248K
FY2025$218K
Net assets
$77K
FY2025▲ +178%
Tap a bar for its year
Net assets by fiscal year
FY2022$52K
FY2023$23K
FY2024$28K
FY2025$77K

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2021.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $169K Management & general 23% · $49K

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

10 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Thomas Kaplun
Vice President
$0Pt VII · Sec A
Luke Knutson
Secretary
$0Pt VII · Sec A
Brent Peveich
Treasurer
$0Pt VII · Sec A
Pat Ryan
Director
$0Pt VII · Sec A
Tim Falvey
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Ken Frank
Director
$0Pt VII · Sec A
See Ligcsa 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 course superintendents' business interests through education and networking.

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Provided by the organization

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1 program · $169K · in their own filed words · FY2025
01

To advance and promote the common business interest of golf course superintendents in the new york metropolitan area including educational opportunities such as conferences, lectures and networking events.

$169Kprogram expense

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 · $26K · 2025–2025
Unitemized GrantFY2025$19,500
Unitemized GrantFY2025$6,000

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$267K
Ln 12
Gifts and grantsLn 1h$207K
Fees for servicesLn 2g$58K
Other incomeLn 4–11$2K
Money outPt IX
$218K
Ln 25
Programscol B$169K
Managementcol C$49K
Owns and owesPt X
$77K
net assets · Ln 32
Cash and savingsLn 1–2$89K
Total assetsLn 16$90K
LiabilitiesLn 26$14K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$207K
Fees for servicesLn 2g$58K
Other incomeLn 4–11$2K
Total revenueLn 12$267K
Assets in detailPt X, end of year
CashLn 1$89K
Cash and savings togetherLn 1–2$89K
Total assetsLn 16$90K
LiabilitiesLn 26$14K
Net assetsLn 32$77K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
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$38K$89K
Total assetsLn 16$42K$90K
LiabilitiesLn 26$14K$14K
Net assetsLn 32$28K$77K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$26K$26K
Other fees for servicesLn 11g$4K$4K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$6K$6K
TravelLn 17$812$812
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$146K$119K$27K
All other expensesLn 24e$32K$24K$7K
Total functional expensesLn 25$218K$169K$49K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $267K$218K$49K$77K 990 PDF
FY2024 $252K$248K$4K$28K 990 PDF
FY2023 $235K$264K−$29K$23K 990 PDF
FY2022 $275K$225K$50K$52K 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 FY2025 990 (6 parts)
Part I · Summary $267,015 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $196,098$207,300
I-9 Program service revenuePrior year $52,847$57,679
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $3,504$2,036
I-12 Total revenuePrior year $252,449$267,015
I-13 Grants and similar amounts paidPrior year $22,100$25,500
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $226,129$192,444
I-18 Total expensesPrior year $248,229$217,944
I-19 Revenue less expensesPrior year $4,220$49,071
Part VI · Governance 9 of 9 board members independent, 2 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $267,015 across 6 lines filed
VIII-1b Membership dues$204,550
VIII-1f All other contributions, gifts and grants$2,750
VIII-1h Total contributions, gifts and grants$207,300
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $57,679$57,679
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,036$2,036
VIII-12 Total revenueRelated to mission $59,715 · Unrelated business $0 · Excluded from tax $0$267,015
Part IX · Statement of functional expenses $217,944 across 8 lines filed
IX-2 Grants to domestic individualsPrograms $25,500$25,500
IX-11g Other fees for servicesManagement $4,277$4,277
IX-12 Advertising and promotionManagement $1,709$1,709
IX-13 Office expensesManagement $6,018$6,018
IX-17 TravelManagement $812$812
IX-23 InsuranceManagement $1,387$1,387
IX-24 Other expenses (24a–d)Programs $118,997 · Management $27,438$146,435
IX-24e All other expensesPrograms $24,315 · Management $7,491$31,806
IX-25 Total functional expensesPrograms $168,812 · Management $49,132 · Fundraising $0$217,944
Part X · Balance sheet $90,384 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $37,788$89,184
X-4 Accounts receivableStart of year $950$1,200
X-16 Total assetsStart of year $41,738$90,384
X-17 Accounts payable and accrued expensesStart of year $1,524$1,515
X-19 Deferred revenueStart of year $12,667$12,250
X-26 Total liabilitiesStart of year $14,191$13,765
X-32 Total net assets or fund balancesStart of year $27,547$76,619
X-33 Total liabilities and net assetsStart of year $41,738$90,384
Part XI · Reconciliation of net assets $76,619 net assets at year end
XI-1 Total revenue$267,015
XI-2 Total expenses$217,944
XI-3 Revenue less expenses$49,071
XI-4 Net assets at start of year$27,547
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$76,619

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

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