Civic Intelligence

Professional Disc Golf Association

990 • Fiscal year 2016 • EIN 58-1741290

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

Organization Profilewww.pdga.com
3828 Dogwood LaneAppling, GA 30802

(706) 261-6342

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

82nd percentile

0.45x

Higher debt load relative to assets than 82% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

59th percentile

0.22x

Higher debt load relative to revenue than 59% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Net Margin

57th percentile

10%

Higher net margin than 57% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

59th percentile

$0

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2016

Asset Growth

93rd percentile

36%

Faster asset growth than 93% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

77th percentile

16%

Faster revenue growth than 77% of similar nonprofits.

2016 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$1,488,540

Up $395,240 (+36%) from 2015

Net Assets

Up

$822,019

Up $313,987 (+62%) from 2015

Liabilities

Up

$666,521

Up $81,253 (+14%) from 2015

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin57th percentile

Revenue

Up

$3,058,329

Up $416,761 (+16%) from 2015

Expenses

Up

$2,744,342

Up $166,839 (+6.5%) from 2015

Net Income

Up

$313,987

Up $249,922 (+390%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth93rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2016

Assets$1,488,540
Liabilities$666,521
Net Assets$822,019
Open 2016 Filing

Operations Trend

Revenue Growth77th percentile

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$3,058,329
Expenses$2,744,342
Net Income$313,987
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$3,058,329
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$449,200$852,392▲ $403,192
Accounts Receivable$367,318$303,874▼ $63,444
Prepaid Expenses and Deferred Charges$153,362$200,438▲ $47,076
Land, Buildings, and Equipment, Net$53,574$59,628▲ $6,054
Inventories for Sale or Use$49,370$51,489▲ $2,119
Savings and Temporary Cash Investments$20,476$20,719▲ $243
Total Assets$1,093,300$1,488,540▲ $395,240
Liabilities
Deferred Revenue$473,984$561,362▲ $87,378
Accounts Payable and Accrued Expenses$99,671$86,668▼ $13,003
Other Liabilities$11,613$18,491▲ $6,878
Total Liabilities$585,268$666,521▲ $81,253
Net Assets / Fund Balance
Unrestricted Net Assets$508,032$822,019▲ $313,987
Total Net Assets Fund Balance$508,032$822,019▲ $313,987
Total Liabilities and Net Assets / Fund Balance$1,093,300$1,488,540▲ $395,240

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$59,628$200,363-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$15,906$7,773--$22,902
2015$22,652$8,272-$14,191$15,906
2014-$22,652--$22,652
Compensation and Service Providers
Top Officer Pay59th percentile

Board Members and Trustees

NameTitle
Rebecca DuffyPresident
David WestVice President
Hans NagtegaalBoard Member
Justin MenickelliBoard Member
Shawn SinclairBoard Member
Kevin MccoySecretary
Robert DeckerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,050,509
Investment Income
$7,820
Other Revenue
$0
Change in Net Assets
$313,987

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,058,329
Total Revenue per Audited Statements
$3,058,329
Total Revenue per Form 990
$3,058,329
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,082,790
Salaries, Compensation, and Employee Benefits$661,552
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$897,364$140,048-$1,037,412
Other Salaries and Wages$271,810$271,810-$543,620
Other Expenses$136,063$136,062-$272,125
Other Employee Benefits$58,967$58,965-$117,932
Fees for Services Legal-$106,616-$106,616
Advertising$99,387--$99,387
Conferences and Meetings$26,368$26,367-$52,735
Insurance$47,409--$47,409
Travel$26,589--$26,589
Depreciation Depletion$12,285$12,285-$24,570
Occupancy$15,554$3,889-$19,443
Office Expenses$2,133$8,531-$10,664
Total Functional Expenses$1,964,677$779,665$0$2,744,342

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,744,342
Total Expenses per Audited Statements$2,744,342
Total Expenses per Form 990$2,744,342
International Activity

International Summary

Spending
$30,618

International Compliance

Foreign grant records maintained
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe including Iceland and GreenlandProgram servicesAdmin maintenance--$16,600
Central America and the CaribbeanProgram servicesAdmin maintenance--$5,000
Sub-Saharan AfricaProgram servicesAdmin maintenance--$5,000
East Asia and the PacificProgram servicesAdmin maintenance--$3,515
North America Not the United StatesProgram servicesAdmin maintenance--$503
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 Leave Compensation$15,045
Accrued Liabilities$3,446
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
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

Members or stockholder classes and rights Part VI line 6

“The organization with 35,662 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/join.”

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/call-for-candidates.”

Governing body meeting documentation Part VI line 8A

“Committees do not publicly document their meetings. Each committee does have a yahoo group online to update their information.”

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 executive director and the treasurer, a cpa in public practice who has experience in non profit reporting, 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
Address
3828 DOGWOOD LANE, APPLING, GA 30802

Signing Officer

Name
Joseph Chargualaf Jr
Title
Director
Phone
7062616342
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
10
Volunteers
2,875

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

List of other expenses Part IX line 24E

“Program Services - Merchandise & Member Service $417,239, PDGA Tournaments $457,108, Bad Debt Recovery ($418),International Events $20,618, Rounding $1Management & General-Charitable $11,448 , Miscellaneous $127,823”

General explanation attachment

“Part XII-Line 2c - Financial Statements and ReportingTHE ORGANIZATION RECEIVES A DRAFT COPY OF THE FORMS PRIOR TO ISSUANCE. THEY ARE REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR AND THE TREASURER, A CPA IN PUBLIC PRACTICE WHO HAS EXPERIENCE IN NON PROFIT REPORTING, PRIOR TO BEING FINALIZED.”

Financial Statement Notes

Endowment funds intended uses (Part V, line 4)

“Professional Disc Golf Association construction of courses and facility improvements.”

Raw XML AppendixShowing 400 of 430 raw XML fields

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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt099671
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt086668
IRS990/AccountsReceivableGrp/BOYAmt0367318
IRS990/AccountsReceivableGrp/EOYAmt0303874
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROMOTE THE SPIRIT AND ENJOYMENT OF DISC GOLF TO THE GENERAL PUBLIC
IRS990/AdvertisingGrp/ProgramServicesAmt099387
IRS990/AdvertisingGrp/TotalAmt099387
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0140048
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0897364
IRS990/AllOtherExpensesGrp/TotalAmt01037412
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0JOSEPH CHARGUALAF JR EXEC DIR
IRS990/BooksInCareOfDetail/PhoneNum07062616342
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0747 JONES CREEK
IRS990/BooksInCareOfDetail/USAddress/CityNm0Evans
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030809
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0449200
IRS990/CashNonInterestBearingGrp/EOYAmt0852392
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt026367
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt026368
IRS990/ConferencesMeetingsGrp/TotalAmt052735
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07820
IRS990/CYOtherExpensesAmt02082790
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt03050509
IRS990/CYRevenuesLessExpensesAmt0313987
IRS990/CYSalariesCompEmpBnftPaidAmt0661552
IRS990/CYTotalExpensesAmt02744342
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03058329
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0473984
IRS990/DeferredRevenueGrp/EOYAmt0561362
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt012285
IRS990/DepreciationDepletionGrp/ProgramServicesAmt012285
IRS990/DepreciationDepletionGrp/TotalAmt024570
IRS990/Desc0PROMOTE THE SPIRIT AND ENJOYMENT OF DISC GOLF TO THE GENERAL PUBLIC, CITY COUNCILS, SCHOOLS AND MEMBERS. WITH 35,662 ACTIVE MEMBERS. MAGAZINE PUBLISHED 4 TIMES ANNUALLY. PROVIDE WORLD WIDE TOURNAMENTS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01964677
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0106616
IRS990/FeesForServicesLegalGrp/TotalAmt0106616
IRS990/ForeignActivitiesInd0true
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt14.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt24.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt36.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0KEVIN MCCOY
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT DECKER
IRS990/Form990PartVIISectionAGrp/PersonNm2JUSTIN MENICKELLI
IRS990/Form990PartVIISectionAGrp/PersonNm3REBECCA DUFFY
IRS990/Form990PartVIISectionAGrp/PersonNm4HANS NAGTEGAAL
IRS990/Form990PartVIISectionAGrp/PersonNm5SHAWN SINCLAIR
IRS990/Form990PartVIISectionAGrp/PersonNm6DAVID WEST
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01976
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03058329
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt047409
IRS990/InsuranceGrp/TotalAmt047409
IRS990/InventoriesForSaleOrUseGrp/BOYAmt049370
IRS990/InventoriesForSaleOrUseGrp/EOYAmt051489
IRS990/InvestmentIncomeGrp/ExclusionAmt07820
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07820
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt085
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0200363
IRS990/LandBldgEquipBasisNetGrp/BOYAmt053574
IRS990/LandBldgEquipBasisNetGrp/EOYAmt059628
IRS990/LandBldgEquipCostOrOtherBssAmt0259991
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROMOTE THE SPIRIT AND ENJOYMENT OF DISC GOLF TO THE GENERAL PUBLIC
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0508032
IRS990/NetAssetsOrFundBalancesEOYAmt0822019
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt03889
IRS990/OccupancyGrp/ProgramServicesAmt015554
IRS990/OccupancyGrp/TotalAmt019443
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08531
IRS990/OfficeExpensesGrp/ProgramServicesAmt02133
IRS990/OfficeExpensesGrp/TotalAmt010664
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt058965
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt058967
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0117932
IRS990/OtherExpensesGrp/Desc0POSTAGE AND SHIPPING
IRS990/OtherExpensesGrp/Desc1TELEPHONE AND COMMUNICATIONS
IRS990/OtherExpensesGrp/Desc2MEMBER SUPPLIES AND MAILINGS
IRS990/OtherExpensesGrp/Desc3INTERNET TECHNOLOGY
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0427
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt114665
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2136062
IRS990/OtherExpensesGrp/ProgramServicesAmt01711
IRS990/OtherExpensesGrp/ProgramServicesAmt114666
IRS990/OtherExpensesGrp/ProgramServicesAmt2354371
IRS990/OtherExpensesGrp/ProgramServicesAmt3136063
IRS990/OtherExpensesGrp/TotalAmt02138
IRS990/OtherExpensesGrp/TotalAmt129331
IRS990/OtherExpensesGrp/TotalAmt2354371
IRS990/OtherExpensesGrp/TotalAmt3272125
IRS990/OtherLiabilitiesGrp/BOYAmt011613
IRS990/OtherLiabilitiesGrp/EOYAmt018491
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0271810
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0271810
IRS990/OtherSalariesAndWagesGrp/TotalAmt0543620
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0153362
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0200438
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711300
IRS990/ProgramServiceRevenueGrp/BusinessCd1711300
IRS990/ProgramServiceRevenueGrp/BusinessCd2711300
IRS990/ProgramServiceRevenueGrp/BusinessCd3711300
IRS990/ProgramServiceRevenueGrp/BusinessCd4711300
IRS990/ProgramServiceRevenueGrp/Desc0DUES AND MEMBERSHIP FEE
IRS990/ProgramServiceRevenueGrp/Desc1TOURNAMENT EVENTS
IRS990/ProgramServiceRevenueGrp/Desc2MERCHANDISE
IRS990/ProgramServiceRevenueGrp/Desc3SPONSORS
IRS990/ProgramServiceRevenueGrp/Desc4OTHER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01684626
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11018526
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2222235
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt336952
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01684626
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11018526
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2222235
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt394616
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt430506
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt057664
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt130506
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0318
IRS990/PYOtherExpensesAmt01973184
IRS990/PYProgramServiceRevenueAmt02641250
IRS990/PYRevenuesLessExpensesAmt064065
IRS990/PYSalariesCompEmpBnftPaidAmt0604319
IRS990/PYTotalExpensesAmt02577503
IRS990/PYTotalRevenueAmt02641568
IRS990/ReconcilationRevenueExpnssAmt0313987
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020476
IRS990/SavingsAndTempCashInvstGrp/EOYAmt020719
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0777
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt015906
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt07773
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt022902
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0827
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt022652
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt08272
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt015906
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt014191
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt022652
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt022652
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt059628
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0200363
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0259991
IRS990ScheduleD/ExpensesSubtotalAmt02744342
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03446
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt115045
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED LEAVE COMPENSATION
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueSubtotalAmt03058329
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Professional Disc Golf Association construction of courses and facility improvements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Endowment funds intended uses (Part V, line 4)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt059628
IRS990ScheduleD/TotalExpensesPerForm990Amt02744342
IRS990ScheduleD/TotalLiabilityAmt018491
IRS990ScheduleD/TotalRevenuePerForm990Amt03058329
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03058329
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02744342
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt05000
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt13515
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt216600
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt3503
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt45000
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Central America and the Caribbean
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1East Asia and the Pacific
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2Europe including Iceland and Greenland
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3North America Not the United States
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4Sub-Saharan Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Admin maintenance
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1Admin maintenance
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2Admin maintenance
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt3Admin maintenance
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt4Admin maintenance
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1Program services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2Program services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt3Program services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt4Program services
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/SubtotalSpentAmt030618
IRS990ScheduleF/TotalSpentAmt030618
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION WITH 35,662 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/JOIN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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/CALL-FOR-CANDIDATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMMITTEES DO NOT PUBLICLY DOCUMENT THEIR MEETINGS. EACH COMMITTEE DOES HAVE A YAHOO GROUP ONLINE TO UPDATE THEIR INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMMITTEES DO NOT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION RECEIVES A DRAFT COPY OF THE FORMS PRIOR TO ISSUANCE. THEY ARE REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR AND THE TREASURER, A CPA IN PUBLIC PRACTICE WHO HAS EXPERIENCE IN NON PROFIT REPORTING, PRIOR TO BEING FINALIZED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE IS AN ANNUAL REVIEW AND UPDATING BY BOARD MEMBERS AS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS DOES AN ANNUAL REVIEW OF ALL SALARIES DURING THE BUDGET REVIEW PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE ORGANIZATIONS WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Program Services - Merchandise & Member Service $417,239, PDGA Tournaments $457,108, Bad Debt Recovery ($418),International Events $20,618, Rounding $1Management & General-Charitable $11,448 , Miscellaneous $127,823
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Part XII-Line 2c - Financial Statements and ReportingTHE ORGANIZATION RECEIVES A DRAFT COPY OF THE FORMS PRIOR TO ISSUANCE. THEY ARE REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR AND THE TREASURER, A CPA IN PUBLIC PRACTICE WHO HAS EXPERIENCE IN NON PROFIT REPORTING, PRIOR TO BEING FINALIZED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9General explanation attachment
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01093300
IRS990/TotalAssetsEOYAmt01488540
IRS990/TotalAssetsGrp/BOYAmt01093300
IRS990/TotalAssetsGrp/EOYAmt01488540
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0779665
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01964677
IRS990/TotalFunctionalExpensesGrp/TotalAmt02744342
IRS990/TotalGrossUBIAmt088170
IRS990/TotalLiabilitiesBOYAmt0585268
IRS990/TotalLiabilitiesEOYAmt0666521
IRS990/TotalLiabilitiesGrp/BOYAmt0585268
IRS990/TotalLiabilitiesGrp/EOYAmt0666521
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0508032
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0822019
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01964677
IRS990/TotalProgramServiceRevenueAmt03050509
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt07820
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02962339
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03058329
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt088170
IRS990/TotalVolunteersCnt02875
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01093300
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01488540
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt026589
IRS990/TravelGrp/TotalAmt026589
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0508032
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0822019
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.pdga.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH CHARGUALAF JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07062616342

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,488,540
Liabilities
$666,521
Net assets
$822,019
Revenue
$3,058,329
Expenses
$2,744,342
Net income
$313,987
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