Civic Intelligence

Professional Disc Golf Association

EIN 58-1741290 • 501(c)4 • Appling, GA

Profile

Promote the spirit and enjoyment of disc golf to the general public

3828 Dogwood LaneAppling, GA 30802

www.pdga.com

Siviq Scores

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

Liabilities / Assets

75th percentile

0.39x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.27x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

26th percentile

-0.8%

Higher net margin than 26% of similar nonprofits.

501(c)4 • $10M-$25M 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

10th percentile

-13%

Faster asset growth than 10% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

34th percentile

2.0%

Faster revenue growth than 34% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Assets

Down

$6,984,609

Down $1,404,133 (-17%) from 2023

Liabilities

Down

$2,717,376

Down $1,401,279 (-34%) from 2023

Net Assets

Down

$4,267,233

Down $2,854 (-0.1%) from 2023

Revenue

Down

$10,243,359

Down $155,362 (-1.5%) from 2023

Expenses

Down

$10,326,213

Down $1,278,405 (-11%) from 2023

Net Income

Up

-$82,854

Up $1,123,043 (+93%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $849,856Liabilities 2010: $219,287Net Assets 2010: $630,5692010Assets 2011: $958,514Liabilities 2011: $265,814Net Assets 2011: $692,7002011Assets 2012: $949,658Liabilities 2012: $281,674Net Assets 2012: $667,9842012Assets 2013: $1,007,224Liabilities 2013: $372,087Net Assets 2013: $635,1372013Assets 2014: $759,664Liabilities 2014: $321,627Net Assets 2014: $438,0372014Assets 2015: $1,093,300Liabilities 2015: $585,268Net Assets 2015: $508,0322015Assets 2016: $1,488,540Liabilities 2016: $666,521Net Assets 2016: $822,0192016Assets 2017: $1,950,162Liabilities 2017: $963,752Net Assets 2017: $986,4102017Assets 2018: $2,271,496Liabilities 2018: $1,249,508Net Assets 2018: $1,021,9882018Assets 2019: $3,437,142Liabilities 2019: $2,120,882Net Assets 2019: $1,316,2602019Assets 2020: $4,686,277Liabilities 2020: $2,585,391Net Assets 2020: $2,100,8862020Assets 2021: $8,115,447Liabilities 2021: $3,879,516Net Assets 2021: $4,235,9312021Assets 2022: $9,151,007Liabilities 2022: $3,755,023Net Assets 2022: $5,395,9842022Assets 2023: $8,388,742Liabilities 2023: $4,118,655Net Assets 2023: $4,270,0872023Assets 2024: $6,984,609Liabilities 2024: $2,717,376Net Assets 2024: $4,267,2332024

Highlighted filing

2024

Assets$6,984,609
Liabilities$2,717,376
Net Assets$4,267,233

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2010: $1,418,899Expenses 2010: $1,179,041Net Income 2010: $239,8582010Expenses 2011: $1,469,9292011Revenue 2012: $1,948,698Expenses 2012: $1,973,414Net Income 2012: -$24,7162012Revenue 2013: $2,014,540Expenses 2013: $2,047,387Net Income 2013: -$32,8472013Revenue 2014: $2,185,380Expenses 2014: $2,411,432Net Income 2014: -$226,0522014Revenue 2015: $2,641,568Expenses 2015: $2,577,503Net Income 2015: $64,0652015Revenue 2016: $3,058,329Expenses 2016: $2,744,342Net Income 2016: $313,9872016Revenue 2017: $3,668,018Expenses 2017: $3,523,627Net Income 2017: $144,3912017Revenue 2018: $3,892,812Expenses 2018: $3,678,607Net Income 2018: $214,2052018Revenue 2019: $4,810,091Expenses 2019: $4,595,818Net Income 2019: $214,2732019Revenue 2020: $4,632,709Expenses 2020: $3,928,083Net Income 2020: $704,6262020Revenue 2021: $8,426,910Expenses 2021: $6,371,865Net Income 2021: $2,055,0452021Revenue 2022: $9,847,090Expenses 2022: $8,767,037Net Income 2022: $1,080,0532022Revenue 2023: $10,398,721Expenses 2023: $11,604,618Net Income 2023: -$1,205,8972023Revenue 2024: $10,243,359Expenses 2024: $10,326,213Net Income 2024: -$82,8542024

Highlighted filing

2024

Revenue$10,243,359
Expenses$10,326,213
Net Income-$82,854

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.98$2.72$4.27$10.2$10.3$0.08
2023Detailed filing. Detailed filing data is available for this year.$8.39$4.12$4.27$10.4$11.6$1.21
2022Detailed filing. Detailed filing data is available for this year.$9.15$3.76$5.40$9.85$8.77$1.08
2021Detailed filing. Detailed filing data is available for this year.$8.12$3.88$4.24$8.43$6.37$2.06
2020Detailed filing. Detailed filing data is available for this year.$4.69$2.59$2.10$4.63$3.93$0.70
2019Detailed filing. Detailed filing data is available for this year.$3.44$2.12$1.32$4.81$4.60$0.21
2018Detailed filing. Detailed filing data is available for this year.$2.27$1.25$1.02$3.89$3.68$0.21
2017Detailed filing. Detailed filing data is available for this year.$1.95$0.96$0.99$3.67$3.52$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.49$0.67$0.82$3.06$2.74$0.31
2015Detailed filing. Detailed filing data is available for this year.$1.09$0.59$0.51$2.64$2.58$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.76$0.32$0.44$2.19$2.41$0.23
2013Detailed filing. Detailed filing data is available for this year.$1.01$0.37$0.64$2.01$2.05$0.03
2012Summary only. Only limited summary data is available for this year.$0.95$0.28$0.67$1.95$1.97$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.27$0.69$1.47
2010Summary only. Only limited summary data is available for this year.$0.85$0.22$0.63$1.42$1.18$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$10,243,359
Mission and Program Overview

Mission

Promote the spirit and enjoyment of disc golf to the general public

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,573,305$4,000,517▼ $572,788
Intangible Assets$1,500,000$1,425,000▼ $75,000
Cash and Non-Interest-Bearing Accounts$880,685$648,260▼ $232,425
Inventories for Sale or Use$133,714$343,322▲ $209,608
Land, Buildings, and Equipment, Net$254,852$221,385▼ $33,467
Prepaid Expenses and Deferred Charges$644,760$203,537▼ $441,223
Accounts Receivable$58,050$46,710▼ $11,340
Savings and Temporary Cash Investments$339,262$6,925▼ $332,337
Total Assets$8,388,742$6,984,609▼ $1,404,133
Other Assets Total$4,114$88,953▲ $84,839
Liabilities
Deferred Revenue$2,995,312$2,154,740▼ $840,572
Other Liabilities$230,249$341,317▲ $111,068
Unsecured Notes Loans Payable$225,000$150,000▼ $75,000
Accounts Payable and Accrued Expenses$668,094$71,319▼ $596,775
Total Liabilities$4,118,655$2,717,376▼ $1,401,279
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,270,087$4,267,233▼ $2,854
Total Net Assets Fund Balance$4,270,087$4,267,233▼ $2,854
Total Liabilities and Net Assets / Fund Balance$8,388,742$6,984,609▼ $1,404,133

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$221,385$318,735$540,120
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Doug BjerkaasExecutive DirectorFT$175,226$175,226
Tim MesserSenior Director of Event OperationsFT$115,000$115,000
Mike SullivanSenior Director Policy & ComplianceFT$110,625$110,625
Mark WetherellSenior AccountantFT$99,189$99,189

Board Members and Trustees

NameTitle
Nate HeinoldPresident of the Board
Geoff HungerfordVice President of the Board
Conrad DamonDirector
Laura NagtegaalDirector
Terhi KytoDirector
Theo PozzyDirector
Wilbur WallisDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,959,180
Investment Income
$284,179
Other Revenue
$0
Change in Net Assets
$-82,854

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,243,359
Total Revenue per Audited Statements
$10,243,359
Total Revenue per Form 990
$10,243,359
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,064,884
Salaries, Compensation, and Employee Benefits$4,198,829
Grants and Similar Amounts Paid$62,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,778,163$694,541-$3,472,704
All Other Expenses$314,032$520,118-$834,150
Other Employee Benefits$580,900$145,225-$726,125
Other Expenses$617,194--$617,194
Information Technology$390,137$97,534-$487,671
Advertising$297,839--$297,839
Depreciation Depletion$50,816$167,704-$218,520
Fees for Services Legal-$195,446-$195,446
Travel-$125,834-$125,834
Conferences and Meetings$53,779$13,445-$67,224
Grants to Domestic Orgs$62,500--$62,500
Occupancy$15,661$3,915-$19,576
Office Expenses-$2,162-$2,162
Total Functional Expenses$8,360,289$1,965,924$0$10,326,213

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$10,326,213
Expenses per Audited Statements$10,246,213
Total Expenses per Audited Statements$10,246,213
Expenses Not Reported on Financial Statements$80,000
Other Expense Adjustments$80,000
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Educational Disc Golf ExperienceRock Hill, SC501c3To Further Educate Disc Golf Players$27,500
Uplay IncEugene, OR501c3To Further Educate Disc Golf Players$25,000
Paul Mcbeth FoundationSarasota, FL501c3Install and Develop Disc Golf Courses$10,000

International Summary

Offices
2
Employees
6
Spending
$568,482

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe including Iceland and GreenlandProgram servicesAdmin development-1$405,195
North America Not the United StatesProgram servicesAdmin development--$106,397
South AmericaProgram servicesAdmin development--$36,073
East Asia and the PacificProgram servicesAdmin development12$9,705
Central America and the CaribbeanProgram servicesAdmin development13$6,987
Sub-Saharan AfricaProgram servicesAdmin development--$3,125
Middle East and North AfricaProgram servicesAdmin development--$1,000
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Liabilities$119,928
Operating Lease Obligations$89,151
Current Portion of Long Term Debt$75,000
Accrued Leave Compensation$57,238
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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

Organizational document changes Part VI line 4

Effective in 2024, the board of directors and corporate officers are independent of each other. Corporate officers are full time employees.

Members or stockholder classes and rights Part VI line 6

The organization with 112,665 members. Membership is open to anyone by filling out an application and paying the required dues. Details can be viewed at http://www.pdga.com/membership.

Member election for additional members Part VI line 7A

The organization elects its governing board in a general election where all members have a vote. The election is an online election. Details of the process can be viewed at http://www.pdga.com/elections.

Governing body meeting documentation Part VI line 8A

Committees do not publicly document their meetings. Updates are made public through the pdga website at https://www.pdga.com/volunteers/committees.

Committee meeting documentation Part VI line 8B

Committees do not have the authority to act on behalf of the governing body.

Form 990 governing body review Part VI line 11

The organization receives a draft copy of the forms prior to issuance. They are reviewed in detail by the president/ceo and the treasurer/cfo, prior to being finalized.

Conflict of interest policy compliance Part VI line 12C

There is an annual review and updating by board members as required.

CEO executive director top management comp Part VI line 15A

The board of directors does an annual review of all salaries during the budget review process.

Governing documents etc available to public Part VI line 19

All governing documents, conflict of interest policy and financial statements are available through the organizations website.

Filing and Contact Details

Filer

Filer Name
Professional Disc Golf Association
EIN
58-1741290
In Care Of
% DOUG BJERKAAS
Phone
7062616342
Address
3828 DOGWOOD LANE, APPLING, GA 30802

Signing Officer

Name
Doug Bjerkaas
Title
Executive Director
Phone
6204875678
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
42
Volunteers
3,285

Preparer

Firm
Michael P Salazar CPA Pc
Address
3604 WHEELER ROAD STE B, AUGUSTA, GA 30909
Preparer
Michael Salazar CPA
Phone
7068636228
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Amortization of $20,000/yr, due to 1/1/17 purchase of technology intangible assets for $300,000. Amortization of $60,000/yr, due to 1/1/19 purchase of technology intangible assets for $900,000.

List of other expenses Part IX line 24E

Program Services - Education and Training $164,060, IDGC Events & Facility $109,343, Telephone & Communications $35,373, Bad Debt Recovery $5,256. Management & General - Bank and Credit Card Fees $444,555, Education and Training $41,015, Miscellaneous Expenses $18,353, Telephone & Communications $8,843, Postage & Shipping $6,038, Bad Debt Recovery $1314.

Financial Statement Notes

Part XII, Line 4B-Other expenses not included on Sch D but on 990

Amortization of $20,000/yr, due to 1/1/17 purchase of technology intangible assets for $300,000.amortization of $60,000/yr, due to 1/1/19 purchase of technology intangible assets for $900,000.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SENIOR DIRECTOR OF EVENT OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt2SENIOR DIRECTOR POLICY & COMPLIANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SENIOR ACCOUNTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT OF THE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT OF THE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/ProgramServiceRevenueGrp/Desc4OTHER
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED LEAVE COMPENSATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CURRENT PORTION OF LONG TERM DEBT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3OPERATING LEASE OBLIGATIONS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AMORTIZATION OF $20,000/YR, DUE TO 1/1/17 PURCHASE OF TECHNOLOGY INTANGIBLE ASSETS FOR $300,000.AMORTIZATION OF $60,000/YR, DUE TO 1/1/19 PURCHASE OF TECHNOLOGY INTANGIBLE ASSETS FOR $900,000.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XII, Line 4b-Other expenses not included on Sch D but on 990
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Central America and the Caribbean
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1East Asia and the Pacific
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2Europe including Iceland and Greenland
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3Middle East and North Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4North America Not the United States
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt5South America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt6Sub-Saharan Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Admin development
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1Admin development
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2Admin development
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt3Admin development
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt4Admin development
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt5Admin development
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt6Admin development
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program services
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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE TRANSFERS
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt1WIRE TRANSFERS
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt2WIRE TRANSFERS
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt3WIRE TRANSFERS
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0INSTALL AND DEVELOP DISC GOLF COURSES
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1INSTALL AND DEVELOP DISC GOLF COURSES
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt2INSTALL AND DEVELOP DISC GOLF COURSES
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt3INSTALL AND DEVELOP DISC GOLF COURSES
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0East Asia and the Pacific
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt1Central America and the Caribbean
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt2Sub-Saharan Africa
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt3South America
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IRS990ScheduleI/RecipientTable/IRCSectionDesc1501c3
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501c3

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