Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
EIN 51-0142575 • 501(c)6 • Dayton, OH
Profile
To promote the enjoyment & involvement in the game of golf and to contribute to the growth of the golf professional and the golf industry. The southern ohio section will accomplish this mission by enhancing the skills of the golf professionals and promoting the opportunities for amateurs, manufacturers, and the general public. As a result, the southern ohio section will elevate the standards of the professional golfers vocation, stimulate interest in the game of golf, and promote the overall vitality of the game.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
59th percentile
Higher net margin than 59% of similar nonprofits.
Top Officer Pay
57th percentile
Higher top officer pay than 57% of similar nonprofits.
Top officer pay equals 12.9% of source-year revenue.
Asset Growth
63rd percentile
Faster asset growth than 63% of similar nonprofits.
Revenue Growth
67th percentile
Faster revenue growth than 67% of similar nonprofits.
Assets
Up$606,089
Up $53,585 (+9.7%) from 2023
Liabilities
Down$276,428
Down $30,931 (-10%) from 2023
Net Assets
Up$329,661
Up $84,516 (+34%) from 2023
Revenue
Up$1,237,828
Up $133,687 (+12%) from 2023
Expenses
Up$1,147,589
Up $66,953 (+6.2%) from 2023
Net Income
Up$90,239
Up $66,734 (+284%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To promote the enjoyment & involvement in the game of golf and to contribute to the growth of the golf professional and the golf industry. The southern ohio section will accomplish this mission by enhancing the skills of the golf professionals and promoting the opportunities for amateurs, manufacturers, and the general public. As a result, the southern ohio section will elevate the standards of the professional golfers vocation, stimulate interest in the game of golf, and promote the overall vitality of the game.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $290,714 | $435,175 | ▲ $144,461 |
| Cash and Non-Interest-Bearing Accounts | $114,119 | $74,602 | ▼ $39,517 |
| Accounts Receivable | $23,242 | $18,751 | ▼ $4,491 |
| Savings and Temporary Cash Investments | $7,240 | $13,867 | ▲ $6,627 |
| Land, Buildings, and Equipment, Net | $105,382 | $8,399 | ▼ $96,983 |
| Prepaid Expenses and Deferred Charges | $4,216 | $4,597 | ▲ $381 |
| Total Assets | $552,504 | $606,089 | ▲ $53,585 |
| Other Assets Total | $7,591 | $50,698 | ▲ $43,107 |
| Liabilities | |||
| Deferred Revenue | $198,678 | $208,073 | ▲ $9,395 |
| Accounts Payable and Accrued Expenses | $79,007 | $54,550 | ▼ $24,457 |
| Mortgage Notes Payable Secured by Investment Property | $22,524 | $13,805 | ▼ $8,719 |
| Other Liabilities | $7,150 | $0 | ▼ $7,150 |
| Total Liabilities | $307,359 | $276,428 | ▼ $30,931 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $245,145 | $329,661 | ▲ $84,516 |
| Total Net Assets Fund Balance | $245,145 | $329,661 | ▲ $84,516 |
| Total Liabilities and Net Assets / Fund Balance | $552,504 | $606,089 | ▲ $53,585 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $8,399 | $53,993 | $62,392 |
| Other Assets Org | $43,933 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Patrick Salva | Executive Director | FT | $138,142 | $21,287 | $159,429 |
| Name | Title |
|---|---|
| Andy Montgomery | Tournament Chair |
| Pat Bernot | Honorary PRESIDENT |
| Tom Bach | President |
| Jeff Grant | Vice-President |
| Chad Gilligan | At Large Director |
| Jeff Olson | At Large Director |
| Rob Karnes | At Large Director |
| Ryan Coll | At Large Director |
| Joe Falardeau | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $747,552 |
| Salaries, Compensation, and Employee Benefits | $400,037 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $172,680 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $159,428 |
| Travel | - | - | - | $83,638 |
| Other Expenses | - | - | - | $44,963 |
| Other Employee Benefits | - | - | - | $42,753 |
| All Other Expenses | - | - | - | $32,624 |
| Office Expenses | - | - | - | $28,844 |
| Advertising | - | - | - | $26,226 |
| Payroll Taxes | - | - | - | $25,176 |
| Insurance | - | - | - | $17,498 |
| Depreciation Depletion | - | - | - | $14,902 |
| Fees for Services Other | - | - | - | $6,561 |
| Occupancy | - | - | - | $5,038 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $3,908 |
| Fees for Services Legal | - | - | - | $444 |
| Total Functional Expenses | $0 | $0 | $0 | $1,147,589 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The southern ohio section pga is a not for profit corporation with members.”
“The organization's members elect members of the governing body.”
“Decisions are subject to approval by members.”
“The executive director of the southern ohio section pga reviews the completed 990 return for completeness and accuracy prior to filing. Following this review, the 990 is given to all officers.”
“Policy is discussed annually at board meeting when members renew agreement.”
“The organization uses an employee leasing company and has direct employees. Employee compensation is determined by the officers with the help of survey data on comparable positions across the country.”
“The organization makes its financial statements and other governing documents available at the public's request by contacting the southern ohio pga section office.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 79007 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 54550 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 23242 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 18751 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROMOTE THE ENJOYMENT & INVOLVEMENT IN THE GAME OF GOLF AND TO CONTRIBUTE TO THE GROWTH OF THE GOLF PROFESSIONAL AND THE GOLF INDUSTRY. THE SOUTHERN OHIO SECTION WILL ACCOMPLISH THIS MISSION BY ENHANCING THE SKILLS OF THE GOLF PROFESSIONALS AND PROMOTING THE OPPORTUNITIES FOR AMATEURS, MANUFACTURERS, AND THE GENERAL PUBLIC. AS A RESULT, THE SOUTHERN OHIO SECTION WILL ELEVATE THE STANDARDS OF THE PROFESSIONAL GOLFERS VOCATION, STIMULATE INTEREST IN THE GAME OF GOLF, AND PROMOTE THE OVERALL VITALITY OF THE GAME. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 26226 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 32624 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Southern Ohio Section Accounting Director |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5616248400 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1916 PGA Parkway |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Frisco |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 75033 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 114119 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 74602 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 159428 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 81017 |
| IRS990/CYOtherExpensesAmt | 0 | 747552 |
| IRS990/CYOtherRevenueAmt | 0 | 1750 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1155061 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 90239 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 400037 |
| IRS990/CYTotalExpensesAmt | 0 | 1147589 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1237828 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 198678 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 208073 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 14902 |
| IRS990/Desc | 0 | THE SECTION ADMINISTERS GOLF CHAMPIONSHIP AND PRO AM GOLF TOURNAMENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 14 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 444 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 6561 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 3908 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 21287 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Rob Karnes |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Chad Gilligan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Jeff Olson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Ryan Coll |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ANDY MONTGOMERY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TOM BACH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Jeff Grant |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Joe Falardeau |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | PAT BERNOT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | PATRICK SALVA |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 138142 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | AT LARGE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | AT LARGE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | AT LARGE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | AT LARGE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TOURNAMENT CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Vice-President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Honorary PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1946 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 54298 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 20314 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 138298 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 89483 |
| IRS990/GrossReceiptsAmt | 0 | 1390997 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 17498 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 6405 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 6405 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 290714 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 435175 |
| IRS990/IRPDocumentCnt | 0 | 98 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 53993 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 105382 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 8399 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 62392 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 84000 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 69169 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROMOTE THE ENJOYMENT & INVOLVEMENT IN THE GAME OF GOLF AND TO CONTRIBUTE TO THE GROWTH OF THE GOLF PROFESSIONAL AND THE GOLF INDUSTRY. THE SOUTHERN OHIO SECTION WILL ACCOMPLISH THIS MISSION BY ENHANCING THE SKILLS OF THE GOLF PROFESSIONALS AND PROMOTING THE OPPORTUNITIES FOR AMATEURS, MANUFACTURERS, AND THE GENERAL PUBLIC. AS A RESULT, THE SOUTHERN OHIO SECTION WILL ELEVATE THE STANDARDS OF THE PROFESSIONAL GOLFERS VOCATION, STIMULATE INTEREST IN THE GAME OF GOLF, AND PROMOTE THE OVERALL VITALITY OF THE GAME. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 22524 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 13805 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 245145 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 329661 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 74612 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 74612 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -5723 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 245145 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 329661 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 5038 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 28844 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 7591 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 50698 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 42753 |
| IRS990/OtherExpensesGrp/Desc | 0 | Tournament Prizes |
| IRS990/OtherExpensesGrp/Desc | 1 | Tournament Operations |
| IRS990/OtherExpensesGrp/Desc | 2 | Food and Beverage |
| IRS990/OtherExpensesGrp/Desc | 3 | Equipment Rental and Ma |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 301596 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 119235 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 62075 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 44963 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 7150 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 541800 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Advertising Revenue |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1750 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 1750 |
| IRS990/OtherRevenueTotalAmt | 0 | 1750 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 172680 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 25176 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4216 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4597 |
| IRS990/PrincipalOfficerNm | 0 | Patrick Salva |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Tournament Revenue |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | ADP - Funding |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Membership Dues |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Reimbursed expenses |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | Sponsorship Revenue |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 64960 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 438002 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 339375 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 166204 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 114796 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 438002 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 339375 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 166204 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 114796 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 64960 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | ADDITIONAL EVENTS INCLUDE TRAVELING PRO AMS AND PLAY GOLF AMERICA DAY. THE TRAVELING PRO AMS GIVE MEMBERS A CHANCE TO SHOWCASE THEIR ASSOCIATION TO MEMBERS, FRIENDS AND FAMILY, AS WELL AS COMPETE IN PROFESSIONALLY ADMINISTERED PRO AMS OVER THE WINTER MONTHS. PLAY GOLF AMERICA DAY IS A CONSUMER GOLF FESTIVAL PARTICIPATED IN BY PEOPLE DESIGNED TO SHOWCASE OUR PROFESSIONALS AND THE GAME OF GOLF. IT INCLUDED FREE GOLF LESSONS, CONTESTS, AND PRIZES. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE SOUTHERN OHIO PGA ALSO CONDUCTS A JUNIOR GOLF TOUR WITH THE GOAL OF PROVIDING SUPERIOR PLAYING OPPORTUNITIES TO JUNIOR GOLFERS ACROSS THE SOUTHERN OHIO AREA. HUNDREDS OF KIDS PARTICIPATED IN JUNIOR TOUR EVENTS. THIS PROGRAM REINFORCED THE MISSION OF THE SECTION AND SERVED AS A WONDERFUL PUBLIC RELATIONS TOOL FOR THE ASSOCIATION. |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | PATRICK SALVA |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE SOUTHERN OHIO SECTION PGA IS A NOT FOR PROFIT CORPORATION WITH MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION'S MEMBERS ELECT MEMBERS OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DECISIONS ARE SUBJECT TO APPROVAL BY MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE EXECUTIVE DIRECTOR OF THE SOUTHERN OHIO SECTION PGA REVIEWS THE COMPLETED 990 RETURN FOR COMPLETENESS AND ACCURACY PRIOR TO FILING. FOLLOWING THIS REVIEW, THE 990 IS GIVEN TO ALL OFFICERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | POLICY IS DISCUSSED ANNUALLY AT BOARD MEETING WHEN MEMBERS RENEW AGREEMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION USES AN EMPLOYEE LEASING COMPANY AND HAS DIRECT EMPLOYEES. EMPLOYEE COMPENSATION IS DETERMINED BY THE OFFICERS WITH THE HELP OF SURVEY DATA ON COMPARABLE POSITIONS ACROSS THE COUNTRY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AND OTHER GOVERNING DOCUMENTS AVAILABLE AT THE PUBLIC'S REQUEST BY CONTACTING THE SOUTHERN OHIO PGA SECTION OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, line 19 |
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| IRS990/USAddress/CityNm | 0 | Dayton |
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| IRS990/WebsiteAddressTxt | 0 | http://www.thesouthernohiopga.com/ |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Patrick Salva |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9377544263 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Southern Ohio Professional Golfers |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | Association |
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| ReturnHeader/ReturnTs | 0 | 2025-09-04T13:58:25-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
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