Civic Intelligence

Iowa Pga Foundation

EIN 27-2489565 • 501(c)3 • Riverside, IA

Profile

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.

3184 Highway 22Riverside, IA 52327

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

80th percentile

0.32x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.34x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

60th percentile

9.8%

Higher net margin than 60% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

82nd percentile

30%

Faster asset growth than 82% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2024

Revenue Growth

45th percentile

4.3%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2024

Assets

Up

$581,932

Up $143,556 (+33%) from 2023

Liabilities

Up

$183,937

Up $87,192 (+90%) from 2023

Net Assets

Up

$397,995

Up $56,364 (+16%) from 2023

Revenue

Up

$542,276

Up $16,743 (+3.2%) from 2023

Expenses

Up

$489,239

Up $24,247 (+5.2%) from 2023

Net Income

Down

$53,037

Down $7,504 (-12%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2019: $253,437Liabilities 2019: $104,406Net Assets 2019: $149,0312019Assets 2020: $155,555Liabilities 2020: $34,751Net Assets 2020: $120,8042020Assets 2021: $263,273Liabilities 2021: $39,257Net Assets 2021: $224,0162021Assets 2022: $339,301Liabilities 2022: $58,211Net Assets 2022: $281,0902022Assets 2023: $438,376Liabilities 2023: $96,745Net Assets 2023: $341,6312023Assets 2024: $581,932Liabilities 2024: $183,937Net Assets 2024: $397,9952024

Highlighted filing

2024

Assets$581,932
Liabilities$183,937
Net Assets$397,995

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2019: $326,917Expenses 2019: $302,955Net Income 2019: $23,9622019Revenue 2020: $284,789Expenses 2020: $313,016Net Income 2020: -$28,2272020Revenue 2021: $477,811Expenses 2021: $374,599Net Income 2021: $103,2122021Revenue 2022: $459,462Expenses 2022: $402,388Net Income 2022: $57,0742022Revenue 2023: $525,533Expenses 2023: $464,992Net Income 2023: $60,5412023Revenue 2024: $542,276Expenses 2024: $489,239Net Income 2024: $53,0372024

Highlighted filing

2024

Revenue$542,276
Expenses$489,239
Net Income$53,037

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 25, 2025
Return Version
2024v5.2
Gross Receipts
$557,610
Mission and Program Overview

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$387,040$404,454▲ $17,414
Investments in Publicly Traded Securities-$175,750-
Accounts Receivable$5,550$1,720▼ $3,830
Savings and Temporary Cash Investments-$8-
Total Assets$438,376$581,932▲ $143,556
Other Assets Total$45,786$0▼ $45,786
Liabilities
Deferred Revenue$96,331$164,980▲ $68,649
Other Liabilities$0$17,535▲ $17,535
Accounts Payable and Accrued Expenses$414$1,422▲ $1,008
Total Liabilities$96,745$183,937▲ $87,192
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$341,509$397,873▲ $56,364
Net Assets With Donor Restrictions$122$122→ $0
Total Net Assets Fund Balance$341,631$397,995▲ $56,364
Total Liabilities and Net Assets / Fund Balance$438,376$581,932▲ $143,556
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matt SherlockHonorary President
Erin StrieckPresident
Jr MillarVice President
Kevin DorringtonBoard Member
Lisa MillerBoard Member
Steve HuttonBoard Member
Greg MasonExecutive Director
Todd FowlerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$62,965
Program Service Revenue
$475,907
Investment Income
$3,404
Other Revenue
$0
All Other Contributions
$62,965
Change in Net Assets
$53,037
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$472,739
Grants and Similar Amounts Paid$16,500
Total Fundraising Expense$10,936
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$89,600$16,800$5,600$112,000
Travel$19,102$1,170-$20,272
Advertising$16,250--$16,250
Office Expenses$3,656$9,793-$13,449
Fees for Services Other$10,917$810$270$11,997
Other Expenses$11,551$129$6$11,551
Grants to Domestic Individuals$10,000--$10,000
Grants to Domestic Orgs$6,500--$6,500
All Other Expenses$638$5,102-$5,740
Fees for Service Investment Mgmnt Fees-$402-$402
Total Functional Expenses$442,539$35,764$10,936$489,239
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Section$17,535
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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.

Filing and Contact Details

Filer

Filer Name
Iowa Pga Foundation
EIN
27-2489565
Phone
3196480026
Address
3184 HIGHWAY 22, RIVERSIDE, IA 52327

Signing Officer

Name
Greg Mason
Title
Executive Director
Phone
3196480026
Signed
2025-07-25

Organization Details

Principal Officer
Greg Mason
Formed
2010
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
20
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0427144
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0383918
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0378461
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0240243
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01889523
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt016150
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt032500
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt031495
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt026410
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt016880
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0123435
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02563
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02563
IRS990ScheduleA/InvestmentIncomeCYPct00.00110
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96270
IRS990ScheduleA/PublicSupportPY509Pct00.96060
IRS990ScheduleA/PublicSupportTotal509Amt02203821
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt07836
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt020000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt020000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt035000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt082836
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt02836
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt02836
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0538872
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0525533
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0459462
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0477811
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0284979
IRS990ScheduleA/Total509Grp/TotalAmt02286657
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0541435
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0525533
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0459462
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0477811
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0284979
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02289220
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt017535
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO SECTION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt017535
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt11000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt22000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt31000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0BURKHART SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1CAREER ADVANCEMENT SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2MAX SHIELDS SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3WOMENS FAIRWAY SCHOLARASHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt04
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt11
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt21
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt31
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/IdemnificationGrossUpPmtsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0126118
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt03540
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt023346
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0GREG MASON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0153004
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0RELIED ON THE PGA OF AMERICA, IOWA SECTION TO IDENTIFY AND IMPLEMENT THE METHODOLOGIES USED FOR ESTABLISHING COMPENSATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS EMAILED TO THE IOWA PGA FOUNDATION BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THESE DOCUMENTS WILL BE POSTED ON THE IOWA PGA FOUNDATION WEB SITE AT WWW.IOWAPGAFOUNDATION.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EMAILED TO THOSE WHO REQUEST THE DOCUMENTS. A SUMMARY PROVIDED AT EACH IOWA PGA FOUNDATION BOARD MEETING AND EMAILED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00

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