LADIES NATIONAL GOLF ASSOCIATION INC: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LADIES NATIONAL GOLF ASSOCIATION INC (EIN 51-0147304)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-05-03
- IRS object ID
- 202531259349200603
- Schema version
- 2024v5.1
- 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 | 2025-05-03T12:49:17-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 853623756 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hamilton Accounting Services | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3760 Oriole Drive | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | 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) |
|---|---|---|
| In Care Of | % Nancy Sebastian | InCareOfNm |
| Business Name Control | LADI | BusinessNameControlTxt |
| Foreign Phone | 8126031891 | ForeignPhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11724 LACKLAND INDUSTRIAL DR | AddressLine1Txt |
| City | SAINT 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 |
| Signature | 2025-05-05 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Cinda Hamilton | PreparerPersonNm |
| PTIN | P02441921 | PTIN |
| Phone | 8126031891 | PhoneNum |
| Preparation | 2025-05-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | Ladiesnationalgolf.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Gross Receipts | $65,881 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $17,000 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $46,808 | ProgramServiceRevenueAmt |
| Investment Income | $2,073 | InvestmentIncomeAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Special Events Net Income Loss | $0 | SpecialEventsNetIncomeLossAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $65,881 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $1,616 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $326 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $64,483 | OtherExpensesTotalAmt |
| Total Expenses | $66,425 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$544 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $72,717 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $24,724 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $96,897 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,906 | BOYAmt |
| EOY | $114,087 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,906 | BOYAmt |
| EOY | $114,087 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $189 | BOYAmt |
| EOY | $17,190 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,717 | BOYAmt |
| EOY | $96,897 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Support of Womens National Amateur Golf | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | Womens Amateur Golf Championships. The LNGA conducts two national womens 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 | $34,709 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $34,709 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (20 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| NANCY SEBASTIAN | ||||
| PRESIDENT | 1 | $0 | $0 | $0 |
| CATHY MANT | ||||
| VICE PRESIDENT | 1 | $0 | $0 | $0 |
| TOBI HERRON | ||||
| SECRETARY | 1 | $0 | $0 | $0 |
| GROVER WALKER | ||||
| TREASURER | 1 | $0 | $0 | $0 |
| JOANNE WALKER | ||||
| DIRECTOR | 1 | $0 | $0 | $0 |
| CURT ROHE | ||||
| OFFICER | 1 | $0 | $0 | $0 |
| CHRISTINE BEAUCHAMP | ||||
| DIRECTOR | 1 | $0 | $0 | $0 |
| JAN BERRY | ||||
| DIRECTOR | 1 | $0 | $0 | $0 |
| SALLY BISHOP | ||||
| DIRECTOR | 1 | $0 | $0 | $0 |
| LINA ELIAS | ||||
| DIRECTOR | 1 | $0 | $0 | $0 |
| SUE EWART | ||||
| DIRECTOR | 1 | $0 | $0 | $0 |
| CAROL FROMUTH | ||||
| DIRECTOR | 1 | $0 | $0 | $0 |
| CHRIS GAUGHAN | ||||
| DIRECTOR | 1 | $0 | $0 | $0 |
| ALLISON WATSON | ||||
| DIRECTOR | 1 | $0 | $0 | $0 |
| TINA JONES | ||||
| DIRECTOR | 1 | $0 | $0 | $0 |
| HOLLY M LITTLE | ||||
| DIRECTOR | 1 | $0 | $0 | $0 |
| MARY BEA PORTER-KING | ||||
| DIRECTOR | 1 | $0 | $0 | $0 |
| JOHN REIS | ||||
| DIRECTOR | 1 | $0 | $0 | $0 |
| GAIL SMITH | ||||
| DIRECTOR | 1 | $0 | $0 | $0 |
| ANN SWANSON | ||||
| DIRECTOR | 1 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THE ORGANIZATION | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11724Lackland Industrial Drive | AddressLine1Txt |
| City | ST LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 63146 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8126031891 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | 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 | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,850 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,172 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,900 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,000 | CurrentTaxYearAmt |
| Total | $47,922 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $53,077 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $59,302 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $58,053 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $36,525 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $46,808 | CurrentTaxYearAmt |
| Total | $253,765 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $53,077 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $62,152 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $82,225 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $40,425 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,808 | CurrentTaxYearAmt |
| Total | $301,687 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,172 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,900 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,000 | CurrentTaxYearAmt |
| Total | $45,072 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,172 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,900 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,000 | CurrentTaxYearAmt |
| Total | $45,072 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $256,615 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $486 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,018 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,024 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $176 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $4,704 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $486 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,018 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,024 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $176 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $4,704 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $53,563 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $64,170 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $84,249 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $40,601 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,808 | CurrentTaxYearAmt |
| Total | $306,391 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.8375 | PublicSupportCY509Pct |
| Public Support PY509 | 0.8922 | PublicSupportPY509Pct |
| Investment Income CY | 0.0154 | InvestmentIncomeCYPct |
| Investment Income PY | 0.0202 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, line 16 | | Other Expenses:, Amount:| Credit Card Fees, $1625| Insurance, $2705| Intern, $8064| Admin Support, $3000| Golf Course Fees, $34709| Travel, $4241| Webpage, $831| Bank Fees, $1155| Other Expenses, $653| Annual Dues, $7500| |
| Part I, line 20 | | Explanation:, Amount:| Unrealized Gain on Investments, $24724| |
| Part II, line 26 | | Explanation:, BOYAmount:, EOYAmount:| Deferred Revenue, $0, $17000| C ROHE Credit Card, $189, $190| |
Comments