LADIES NATIONAL GOLF ASSOCIATION INC: Form 990EZ, tax year 2022
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- Organization
- LADIES NATIONAL GOLF ASSOCIATION INC (EIN 51-0147304)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-07
- IRS object ID
- 202323119349202707
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-07T15:44:43-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363168081 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIKICH LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12655 OLIVE BLVD SUITE 200 | AddressLine1Txt |
| City | ST LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 63141 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 510147304 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LADIES NATIONAL GOLF ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LADI | BusinessNameControlTxt |
| Phone | 3145676242 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11724 LACKLAND INDUSTRIAL DRIVE | AddressLine1Txt |
| City | ST LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 63146 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NANCY SEBASTIAN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3145676242 | PhoneNum |
| Signature | 2023-11-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | NANCY | PersonFirstNm |
| Person Last | SEBASTIAN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANGELA DORN CPA | PreparerPersonNm |
| PTIN | P01269368 | PTIN |
| Phone | 3142757277 | PhoneNum |
| Preparation | 2023-11-03 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | LADIESNATIONALGOLF.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Gross Receipts | $96,401 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $24,172 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $57,291 | ProgramServiceRevenueAmt |
| Investment Income | $2,024 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $12,713 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $12,172 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $541 | GainOrLossFromSaleOfAssetsAmt |
| Gross Sales Of Inventory | $201 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $698 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | -$497 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $83,531 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $700 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $3,353 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $63,963 | OtherExpensesTotalAmt |
| Total Expenses | $68,016 | TotalExpensesAmt |
| Excess Or Deficit For Year | $15,515 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $65,278 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $4,777 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $85,570 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,795 | BOYAmt |
| EOY | $85,881 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,795 | BOYAmt |
| EOY | $85,881 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $517 | BOYAmt |
| EOY | $311 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,278 | BOYAmt |
| EOY | $85,570 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | SUPPORT OF WOMEN'S NATIONAL AMATEUR GOLF | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | WOMEN'S AMATEUR GOLF CHAMPIONSHIPSTHE LNGA CONDUCTS TWO (2) NATIONAL WOMEN'S AMATEUR GOLF CHAMPIONSHIPS EACH SEASON. ONE AMATEUR AND ONE FOR MID-AMATEUR (25+) AND SENIOR AMATEUR (50+) COMPETITORS. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $36,099 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $36,099 | TotalProgramServiceExpensesAmt |
| Info In Schedule O Part IV | Yes (X) | InfoInScheduleOPartIVInd |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (12 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| NANCY SEBASTIAN | ||||
| PRESIDENT | 1.00 | $0 | $0 | $0 |
| CATHY MANT | ||||
| VICE PRESIDENT | 1.00 | $0 | $0 | $0 |
| ALLISON WATSON | ||||
| SECRETARY | 1.00 | $0 | $0 | $0 |
| GROVER WALKER | ||||
| TREASURER | 1.00 | $0 | $0 | $0 |
| JOANNE WALKER | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| CURT ROHE | ||||
| OFFICER | 2.00 | $0 | $0 | $0 |
| CHRISTINE BEAUCHAMP | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| JAN BERRY | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| SALLY BISHOP | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| LINA ELIAS | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| SUE EWART | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| CAROL FROMUTH | ||||
| DIRECTOR | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11724 LACKLAND INDUSTRIAL DRIVE | AddressLine1Txt |
| City | ST LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 63146 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3145676242 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,531 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $2,850 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,172 | CurrentTaxYearAmt |
| Total | $34,553 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $59,407 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $80,445 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $53,077 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $59,302 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $58,053 | CurrentTaxYearAmt |
| Total | $310,284 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $65,938 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $81,445 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $53,077 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $62,152 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $82,225 | CurrentTaxYearAmt |
| Total | $344,837 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $24,172 | CurrentTaxYearAmt |
| Total | $24,172 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $24,172 | CurrentTaxYearAmt |
| Total | $24,172 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $320,665 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,742 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,891 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $486 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,018 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,024 | CurrentTaxYearAmt |
| Total | $8,161 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,742 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,891 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $486 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,018 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,024 | CurrentTaxYearAmt |
| Total | $8,161 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $517 | CurrentTaxYearMinus3YearsAmt |
| Total | $517 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $67,680 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $83,853 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $53,563 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $64,170 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $84,249 | CurrentTaxYearAmt |
| Total | $353,515 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.90710 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97420 | PublicSupportPY509Pct |
| Investment Income CY | 0.02310 | InvestmentIncomeCYPct |
| Investment Income PY | 0.02430 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | CREDIT CARD REBATES - 2019 AMOUNT: $ 517. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME | DESCRIPTION: INTEREST INCOME. AMOUNT: 2,024. |
| FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY | INCOME: GROSS RECEIPTS: 201. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 698. GROSS PROFIT: -497. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 0. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 698. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 698. |
| FORM 990-EZ, PART I, LINE 7B - OTHER COSTS | DESCRIPTION: OTHER COSTS. AMOUNT: 698. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: ADMIN SUPPORT. AMOUNT: 3,000. DESCRIPTION: ADVERTISING. AMOUNT: 2,850. DESCRIPTION: BANK CHARGES. AMOUNT: 1,765. DESCRIPTION: CREDIT CARD FEES. AMOUNT: 1,119. DESCRIPTION: INSURANCE. AMOUNT: 2,617. DESCRIPTION: MEALS & SOCIAL EVENTS. AMOUNT: 224. DESCRIPTION: SUPPLIES. AMOUNT: 955. DESCRIPTION: INTERN. AMOUNT: 10,175. DESCRIPTION: GOLF COURSE FEES. AMOUNT: 36,099. DESCRIPTION: TRAVEL. AMOUNT: 4,968. DESCRIPTION: WEBPAGE. AMOUNT: 191. TOTAL TO FORM 990-EZ, LINE 16: 63,963. |
| FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS | DESCRIPTION: UNREALIZED GAIN ON INVESTMENT. AMOUNT: 4,777. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: CREDIT CARD. BEG. OF YEAR AMOUNT: 517. END OF YEAR AMOUNT: 311. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |
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