Ligcsa INC EIN 84-3532762

Ligcsa INC

EIN  84-3532762 Business league / trade association Wading River, NY
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Promotes golf course superintendents' business interests through education and networking.
Leadership
Kenneth Lochridge · President
Money in and out
$267K revenue, $218K expenses
Bottom line
+18% operating surplus

Promotes golf course superintendents' business interests through education and networking. For fiscal year 2025 it reported $267K in revenue, $218K in expenses, and $77K in net assets.Pt I

Membership & operating revenue · FY2025
Total revenue
$267K
Pt VIII · Ln 12
Total expenses
$218K
Pt IX · Ln 25
Net assets
$77K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $49K
Where spending went · Part IX cols B–D
Program services $0.77 Management & general $0.23
Operating surplus
+18%
revenue over expenses▲ ×11 vs prior filing year
Earned revenue
22%
of revenue from program services & dues▲ +3% vs prior filing year
Program spending
77%
of expenses reach member services▼ -17% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$267K
FY2025▲ +6%
Expenses
$218K
FY2025▼ -12%
Total assets
$90K
FY2025▲ +117%
Total liabilities
$14K
FY2025▼ -3%
Total revenue
$267K
Pt VIII · Ln 12
Total expenses
$218K
Pt IX · Ln 25
Net assets
$77K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$49K
Total assetsPt X · Ln 16$90K
Program-expense ratioPt IX · col B77%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49
Mission & Programs · Part III

Where the work happens

1 program service account for $169K of program spending, described in the organization's 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

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CLigcsa INC
EINHdr · item D84-3532762
Principal addressHdr · item CWading River, NY
WebsiteHdr · item Jligcsa.com
Year of formationHdr · item Lpending
State of legal domicileHdr · item MNY
Exempt statusHdr · item I501(c)(6) · active
NTEE classificationIRS BMFCommunity Development (S41)
Ruling yearIRS BMFMay 2021

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See Ligcsa INC executive salaries →

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Statement of Revenue

Part VIII
Contributions & grants$207K · 78%
Program service revenue$58K · 22%
Other revenue$2K · 1%
Contributions & grants78%$207K
Program service revenue22%$58K
Other revenue1%$2K
Total revenueLn 12$267K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.77 Management & general $0.23
Program services77%$169K
Management & general23%$49K
Total functional expensesLn 25$218K

Balance Sheet

Part X · end of year
CashLn 1$89K
Total assetsLn 16$90K
Total liabilitiesLn 26$14K
Total net assetsLn 32$77K
Months of cash on handcomputed4.9

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $89K · Operating expenses/yr $218K
4.9 months
Where the money goes
Program services
Program services $169K · Total expenses $218K
77%
Management & General
Management & general $49K · Total expenses $218K
23%
Fundraising
Fundraising $0 · Total expenses $218K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $833 · Solicited contributions (3-yr avg) $192K
$0.00 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $207K · Total revenue $267K
78%
Government reliance
Government grants — · Total revenue $267K
Earned-income share
Program service revenue $58K · Total revenue $267K
22%
Investment reliance
Investment income $0 · Total revenue $267K
0%
Program self-sufficiency
Program service revenue $58K · Total expenses $218K
26%
Growth & trend
Revenue growth (YoY)
This year $267K · Prior year $252K
+6%
Net-asset trend (YoY)
End of year $77K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $267K · Expenses $218K
+18%
Liabilities-to-Assets
Total liabilities — · Total assets $90K
Net-asset ratio
Net assets $77K · Total assets $90K
85%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $90K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Kenneth Lochridge · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $218K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $218K
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 77%
Overhead ratio 23%
Fundraising cost ratio 0%
Revenue growth 6%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · this organization's grantmaking
Grants paid · 2 grants · $26K · 2025–2025
Unitemized GrantFY2025$19,500
Unitemized GrantFY2025$6,000

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$267K revenue · viewing · ⤓ 990 PDF
FY2024$252K revenue · ⤓ 990 PDF
FY2023$235K revenue · ⤓ 990 PDF
FY2022$275K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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