IOWA PGA FOUNDATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- IOWA PGA FOUNDATION (EIN 27-2489565)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-07-25
- IRS object ID
- 202512069349300931
- Schema version
- 2024v5.2
- 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 | 2025-07-25T13:36:12-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 272489565 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IOWA PGA FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IOWA | BusinessNameControlTxt |
| Phone | 3196480026 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3184 HIGHWAY 22 | AddressLine1Txt |
| City | RIVERSIDE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52327 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREG MASON | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3196480026 | PhoneNum |
| Signature | 2025-07-25 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GREG MASON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3184 HIGHWAY 22 | AddressLine1Txt |
| City | RIVERSIDE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52327 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $557,610 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2010 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | THE IOWA PGA FOUNDATION UTILIZES THE GAME OF GOLF TO POSITIVELY IMPACT LIVES THROUGH CHARITABLE GIVING WITH EMPHASIS ON SCHOLARSHIPS, JUNIOR GOLF, AND INJURED VETERANS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $65,889 | PYContributionsGrantsAmt |
| CY Contributions Grants | $62,965 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $459,644 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $475,907 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,404 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $525,533 | PYTotalRevenueAmt |
| CY Total Revenue | $542,276 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $13,250 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $16,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $10,936 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $451,742 | PYOtherExpensesAmt |
| CY Other Expenses | $472,739 | CYOtherExpensesAmt |
| PY Total Expenses | $464,992 | PYTotalExpensesAmt |
| CY Total Expenses | $489,239 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $60,541 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $53,037 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $438,376 | TotalAssetsBOYAmt |
| Total Assets EOY | $581,932 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $96,745 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $183,937 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $341,631 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $397,995 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE IOWA PGA FOUNDATION UTILIZES THE GAME OF GOLF TO POSITIVELY IMPACT LIVES THROUGH CHARITABLE GIVING WITH EMPHASIS ON SCHOLARSHIPS, JUNIOR GOLF, AND INJURED VETERANS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $442,539 | ExpenseAmt |
| Grant | $16,500 | GrantAmt |
| Revenue | $459,757 | RevenueAmt |
| Desc | THE IOWA PGA FOUNDATION POSITIVELY IMPACTS GOLF FOR JUNIORS AND INJURED VETERANS THROUGH VARIOUS GOLF EVENTS AND ANNUALLY AWARDS COLLEGE SCHOLARSHIPS IN MEMORY OF CHARLIE BUKART, A PGA MEMBER FOR 50 YEARS. THE PURPOSE OF THE SCHOLARSHIPS IS TO ASSIST STUDENTS WITH THEIR EDUCATION COST. | Desc |
| Total Program Service Expenses | $442,539 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IOWA PGA SECTION ACCOUNTING DIRECTOR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5616248400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1916 PGA PARKWAY | AddressLine1Txt |
| City | FRISCO | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75033 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| KEVIN DORRINGTON | |||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| LISA MILLER | |||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE HUTTON | |||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ERIN STRIECK | |||||||
| PRESIDENT | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| TODD FOWLER | |||||||
| SECRETARY | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JR MILLAR | |||||||
| VICE PRESIDENT | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MATT SHERLOCK | |||||||
| HONORARY PRESIDENT | 15.00 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| GREG MASON | |||||||
| EXECUTIVE DIRECTOR | 15.00 | 60.00 | $0 | $126,118 | $26,886 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $126,118 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $26,886 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $62,965 | AllOtherContributionsAmt |
| Total Contributions | $62,965 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| TOURNAMENT REVENUE | 900099 | $427,605 | $427,605 | |
| MANAGEMENT FEE REVENUE | 900099 | $16,500 | $16,500 | |
| SPONSORSHIP REVENUE | 900099 | $16,150 | $16,150 | |
| REIMBURSED EXPENSES | 900099 | $15,652 | $15,652 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $475,907 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,563 | TotalRevenueColumnAmt |
| Exclusion | $2,563 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $16,175 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $15,334 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $841 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $841 | TotalRevenueColumnAmt |
| Exclusion | $841 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $542,276 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $459,757 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $19,554 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,500 | TotalAmt |
| Program Services | $6,500 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,000 | TotalAmt |
| Program Services | $10,000 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,000 | TotalAmt |
| Program Services | $89,600 | ProgramServicesAmt |
| Management And General | $16,800 | ManagementAndGeneralAmt |
| Fundraising | $5,600 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $402 | TotalAmt |
| Management And General | $402 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,997 | TotalAmt |
| Program Services | $10,917 | ProgramServicesAmt |
| Management And General | $810 | ManagementAndGeneralAmt |
| Fundraising | $270 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,250 | TotalAmt |
| Program Services | $16,250 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,449 | TotalAmt |
| Program Services | $3,656 | ProgramServicesAmt |
| Management And General | $9,793 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,272 | TotalAmt |
| Program Services | $19,102 | ProgramServicesAmt |
| Management And General | $1,170 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| TOURNAMENT OPERATIONS | $182,097 | $177,037 | $5,060 | |
| TOURNAMENT PRIZES | $67,620 | $66,062 | $1,558 | |
| PROCESSING FEES | $31,361 | $31,226 | $6 | $129 |
| FOOD AND BEVERAGE | $11,551 | $11,551 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,740 | TotalAmt |
| Program Services | $638 | ProgramServicesAmt |
| Management And General | $5,102 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $489,239 | TotalAmt |
| Program Services | $442,539 | ProgramServicesAmt |
| Management And General | $35,764 | ManagementAndGeneralAmt |
| Fundraising | $10,936 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $387,040 | BOYAmt |
| EOY | $404,454 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $8 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,550 | BOYAmt |
| EOY | $1,720 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $175,750 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,786 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $438,376 | BOYAmt |
| EOY | $581,932 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $414 | BOYAmt |
| EOY | $1,422 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,331 | BOYAmt |
| EOY | $164,980 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $17,535 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,745 | BOYAmt |
| EOY | $183,937 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $341,509 | BOYAmt |
| EOY | $397,873 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122 | BOYAmt |
| EOY | $122 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $341,631 | BOYAmt |
| EOY | $397,995 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $438,376 | BOYAmt |
| EOY | $581,932 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $53,037 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $3,327 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
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 | $27,856 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $72,940 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $44,049 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $65,889 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $62,965 | CurrentTaxYearAmt |
| Total | $273,699 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $240,243 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $378,461 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $383,918 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $427,144 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $459,757 | CurrentTaxYearAmt |
| Total | $1,889,523 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,880 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,410 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,495 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $32,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,150 | CurrentTaxYearAmt |
| Total | $123,435 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $284,979 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $477,811 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $459,462 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $525,533 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $538,872 | CurrentTaxYearAmt |
| Total | $2,286,657 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $35,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,000 | CurrentTaxYearAmt |
| Total | $80,000 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $2,836 | CurrentTaxYearAmt |
| Total | $2,836 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $35,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,836 | CurrentTaxYearAmt |
| Total | $82,836 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,203,821 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $2,563 | CurrentTaxYearAmt |
| Total | $2,563 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $2,563 | CurrentTaxYearAmt |
| Total | $2,563 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $284,979 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $477,811 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $459,462 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $525,533 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $541,435 | CurrentTaxYearAmt |
| Total | $2,289,220 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.96270 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96060 | PublicSupportPY509Pct |
| Investment Income CY | 0.00110 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO SECTION | Desc |
| Amt | $17,535 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $17,535 | TotalLiabilityAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (4 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| BURKHART SCHOLARSHIP | 4 | $6,000 |
| CAREER ADVANCEMENT SCHOLARSHIP | 1 | $1,000 |
| MAX SHIELDS SCHOLARSHIP | 1 | $2,000 |
| WOMENS FAIRWAY SCHOLARASHIP | 1 | $1,000 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION MONITORS THE USE OF SCHOLARSHIP FUNDS THAT ARE PAID DIRECTLY TO THE RECIPIENT BY REQUIRING THAT THE UNIVERSITY PROVIDES VERIFICATION OF FULL-TIME ENROLLMENT DURING THE ACADEMIC TERM. THE SCHOLARSHIPS FUND ARE NOT RELEASED TO THE RECIPIENT(S) UNTIL THE UNIVERSITY CONFIRMS THAT THE RECEIPENT MEETS THE REQUIREMENTS. EACH APPLICANT IS REQUIRED TO SUBMIT THE FOLLOWING WHEN APPLYING FOR THE SCHOLARSHIP: 1. HIGH SCHOOL TRANSCRIPT OF WORK COMPLETED AND DESCRIPTION OF ANY POST-SECONDARY ACADEMIC ACHIEVEMENT. 2. TWO RECOMMENDATIONS MAY BE FROM A HIGH SCHOOL ADMINISTRATOR OR TEACHER, A PGA PROFESSIONAL OR OTHER NON-FAMILY CONNECTIONS. 3. APPLICANT MUST INCLUDE A SELF-STATEMENT CONCERNING HIS/HER INTEREST IN GOLF, OTHER ACTIVITIES AND AWARDS, HIS/HER EDUCATIONAL AND VOCATIONAL PLANS/CAREER GOALS AND FINANCIAL NEED. 4. APPLICANT IS REQUESTED TO SEND A LIST OF OTHER SCHOLARSHIP THEY HAVE APPLIED FOR AND THOSE THAT THEY HAVE RECEIVED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Written Policy Ref T And E Expnss | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREG MASON | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $126,118 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $3,540 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $23,346 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $153,004 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | RELIED ON THE PGA OF AMERICA, IOWA SECTION TO IDENTIFY AND IMPLEMENT THE METHODOLOGIES USED FOR ESTABLISHING COMPENSATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE 990 IS EMAILED TO THE IOWA PGA FOUNDATION BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS ADDRESSED EACH YEAR DURING OUR ANNUAL MEETING AND BOARD MEMBERS ARE ASKED TO PROVIDE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. |
| FORM 990, PART VI, SECTION C, LINE 18 | THESE DOCUMENTS WILL BE POSTED ON THE IOWA PGA FOUNDATION WEB SITE AT WWW.IOWAPGAFOUNDATION.ORG |
| FORM 990, PART VI, SECTION C, LINE 19 | EMAILED TO THOSE WHO REQUEST THE DOCUMENTS. A SUMMARY PROVIDED AT EACH IOWA PGA FOUNDATION BOARD MEETING AND EMAILED UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PGA OF AMERICA IOWA SECTION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3184 HIGHWAY 22 | AddressLine1Txt |
| City | RIVERSIDE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52327 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 510137250 | EIN |
| Primary Activities | GOLF ASSOCIATION | PrimaryActivitiesTxt |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(6) | ExemptCodeSectionTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PGA OF AMERICA IOWA SECTION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | O | TransactionTypeTxt |
| Involved | $112,000 | InvolvedAmt |
| Method Of Amount Determination | WAGES AND RELATED BENEFITS | MethodOfAmountDeterminationTxt |
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