Civic Intelligence

Kentucky Section Pga of America Inc

EIN 61-0719612 • 501(c)6 • Louisville, KY

Profile

To promote the enjoyment and involvement in the game of golf and to contribute to its growth by providing services to golf professionals, the golf industry, and players.

1116 Elmore Just DriveLouisville, KY 40245

www.kygolf.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.22x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.27x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

47th percentile

3.5%

Higher net margin than 47% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

74th percentile

14%

Faster asset growth than 74% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

14%

Faster revenue growth than 71% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$1,274,694

Up $159,338 (+14%) from 2023

Liabilities

Up

$278,036

Up $43,685 (+19%) from 2023

Net Assets

Up

$996,658

Up $115,653 (+13%) from 2023

Operations
Liabilities / Revenue64th percentileNet Margin47th percentile

Revenue

Up

$1,035,998

Up $130,621 (+14%) from 2023

Expenses

Up

$1,000,188

Up $127,762 (+15%) from 2023

Net Income

Up

$35,810

Up $2,859 (+8.7%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $609,105Liabilities 2011: $5,953Net Assets 2011: $603,1522011Assets 2012: $677,216Liabilities 2012: $1,458Net Assets 2012: $675,7582012Assets 2013: $741,519Liabilities 2013: $0Net Assets 2013: $741,5192013Assets 2014: $738,143Liabilities 2014: $16,276Net Assets 2014: $721,8672014Assets 2015: $857,563Liabilities 2015: $82,862Net Assets 2015: $774,7012015Assets 2016: $919,843Liabilities 2016: $93,771Net Assets 2016: $826,0722016Assets 2017: $1,068,786Liabilities 2017: $214,640Net Assets 2017: $854,1462017Assets 2018: $993,206Liabilities 2018: $173,919Net Assets 2018: $819,2872018Assets 2019: $1,133,119Liabilities 2019: $173,853Net Assets 2019: $959,2662019Assets 2020: $1,231,882Liabilities 2020: $170,976Net Assets 2020: $1,060,9062020Assets 2021: $1,128,161Liabilities 2021: $279,517Net Assets 2021: $848,6442021Assets 2022: $984,831Liabilities 2022: $219,409Net Assets 2022: $765,4222022Assets 2023: $1,115,356Liabilities 2023: $234,351Net Assets 2023: $881,0052023Assets 2024: $1,274,694Liabilities 2024: $278,036Net Assets 2024: $996,6582024

Highlighted filing

2024

Assets$1,274,694
Liabilities$278,036
Net Assets$996,658
Open 2024 Filing

Operations Trend

Revenue Growth71st percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $578,451Expenses 2011: $533,794Net Income 2011: $44,6572011Revenue 2012: $548,986Expenses 2012: $498,940Net Income 2012: $50,0462012Revenue 2013: $529,387Expenses 2013: $491,400Net Income 2013: $37,9872013Revenue 2014: $641,172Expenses 2014: $660,278Net Income 2014: -$19,1062014Revenue 2015: $647,059Expenses 2015: $569,075Net Income 2015: $77,9842015Revenue 2016: $695,230Expenses 2016: $664,679Net Income 2016: $30,5512016Revenue 2017: $567,332Expenses 2017: $623,397Net Income 2017: -$56,0652017Revenue 2018: $700,747Expenses 2018: $680,014Net Income 2018: $20,7332018Revenue 2019: $756,723Expenses 2019: $734,056Net Income 2019: $22,6672019Revenue 2020: $582,757Expenses 2020: $563,594Net Income 2020: $19,1632020Revenue 2021: $772,480Expenses 2021: $1,063,878Net Income 2021: -$291,3982021Revenue 2022: $883,369Expenses 2022: $856,951Net Income 2022: $26,4182022Revenue 2023: $905,377Expenses 2023: $872,426Net Income 2023: $32,9512023Revenue 2024: $1,035,998Expenses 2024: $1,000,188Net Income 2024: $35,8102024

Highlighted filing

2024

Revenue$1,035,998
Expenses$1,000,188
Net Income$35,810
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,274,694
Liabilities
$278,036
Net assets
$996,658
Revenue
$1,035,998
Expenses
$1,000,188
Net income
$35,810
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.27$0.28$1.00$1.04$1.00$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.12$0.23$0.88$0.91$0.87$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.98$0.22$0.77$0.88$0.86$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.13$0.28$0.85$0.77$1.06$0.29
2020Detailed filing. Detailed filing data is available for this year.$1.23$0.17$1.06$0.58$0.56$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.13$0.17$0.96$0.76$0.73$0.02
2018Summary only. Only limited summary data is available for this year.$0.99$0.17$0.82$0.70$0.68$0.02
2017Summary only. Only limited summary data is available for this year.$1.07$0.21$0.85$0.57$0.62$0.06
2016Summary only. Only limited summary data is available for this year.$0.92$0.09$0.83$0.70$0.66$0.03
2015Summary only. Only limited summary data is available for this year.$0.86$0.08$0.77$0.65$0.57$0.08
2014Summary only. Only limited summary data is available for this year.$0.74$0.02$0.72$0.64$0.66$0.02
2013Summary only. Only limited summary data is available for this year.$0.74$0.00$0.74$0.53$0.49$0.04
2012Summary only. Only limited summary data is available for this year.$0.68$0.00$0.68$0.55$0.50$0.05
2011Summary only. Only limited summary data is available for this year.$0.61$0.01$0.60$0.58$0.53$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 6, 2025
Return Version
2024v5.1
Gross Receipts
$1,035,998
Mission and Program Overview

Mission

To promote the enjoyment and involvement in the game of golf and to contribute to its growth by providing services to golf professionals, the golf industry, and players.

To conduct education seminars and golf tournaments for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$672,818$769,393▲ $96,575
Cash and Non-Interest-Bearing Accounts$343,996$396,690▲ $52,694
Savings and Temporary Cash Investments$77,968$82,047▲ $4,079
Accounts Receivable$14,335$24,700▲ $10,365
Prepaid Expenses and Deferred Charges$6,239$1,864▼ $4,375
Total Assets$1,115,356$1,274,694▲ $159,338
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$113,584$148,818▲ $35,234
Deferred Revenue$120,767$129,218▲ $8,451
Total Liabilities$234,351$278,036▲ $43,685
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$881,005$996,658▲ $115,653
Total Net Assets Fund Balance$881,005$996,658▲ $115,653
Total Liabilities and Net Assets / Fund Balance$1,115,356$1,274,694▲ $159,338
Compensation and Service Providers
Top Officer Pay30th percentile

Board Members and Trustees

NameTitle
Danny BaronPast President
Chad MartinPresident
Charles WhelanVice President
Blake HardestyDirector
David HuffmanDirector
John MullendoreDirector
Keith ReeseDirector
Kelly WilliamsDirector
Mitchell MooreDirector
Steve ShaferDirector
Sally MorganExecutive Director
Tom WaltersSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Kga-pga INCAdmin Services1116 ELMORE JUST DRIVE, Louisville, KY 40245$436,623
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,011,438
Investment Income
$20,810
Other Revenue
$3,750
Change in Net Assets
$35,810
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$999,988
Grants and Similar Amounts Paid$200
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$292,146
Travel---$63,522
Office Expenses---$53,798
Fees for Services Other---$47,966
Advertising---$25,896
Other Expenses---$14,331
Insurance---$7,434
All Other Expenses---$5,576
Grants to Domestic Orgs---$200
Total Functional Expenses$0$0$0$1,000,188
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
Yes
Other officer compensation reviewed
Yes
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 A, Line 6

“The kentucky section pga is a not for profit corporation with members.”

Form 990, Part VI, Section A, Line 7A

“The organization's governing body is elected by the members.”

Form 990, Part VI, Section B, Line 11B

“The finance committee reviews the tax return and makes a recommendation to the board of directors to make changes or file as reported.”

Form 990, Part VI, Section B, Line 12C

“The president and executive director reviews the policy quarterly to ensure compliance.”

Form 990, Part VI, Section B, Line 15

“During the hiring process, pga of america compensation survey information was used to evaluate and determine compensation and benefits for the executive director.”

Form 990, Part VI, Section C, Line 19

“The organization permits the public to review its governing documents, conflict of interest policy, and tax returns during normal business hours at the association's office.”

Filing and Contact Details

Filer

Filer Name
Kentucky Section Pga of America Inc
EIN
61-0719612
Phone
5022438295
Address
1116 ELMORE JUST DRIVE, LOUISVILLE, KY 40245

Signing Officer

Name
Sally Morgan
Title
Executive Director
Phone
5022438295
Signed
2025-05-06

Organization Details

Principal Officer
Sally Morgan
Formed
1970
Legal Domicile
Ky
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
12
Raw XML Appendix364 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
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IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06239
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01864
IRS990/PrincipalOfficerNm0SALLY MORGAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0ADP - FUNDING
IRS990/ProgramServiceRevenueGrp/Desc1TOURNAMENT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2SPONSORSHIP REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3REIMBURSED EXPENSES
IRS990/ProgramServiceRevenueGrp/Desc4MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt079700
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0389578
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1384859
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt258083
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt354622
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0389578
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1384859
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt279700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt358083
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt454622
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE EDUCATION AND MEMBER SERVICES TO KENTUCKY PGA MEMBERS AND APPRENTICES.
IRS990/ProgSrvcAccomActy3Grp/Desc0CONDUCT PLAYER DEVELOPMENT EVENTS AND PROVIDE MARKETING SUPPORT.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt0400
IRS990/PYInvestmentIncomeAmt017950
IRS990/PYOtherExpensesAmt0872026
IRS990/PYOtherRevenueAmt01500
IRS990/PYProgramServiceRevenueAmt0885927
IRS990/PYRevenuesLessExpensesAmt032951
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0872426
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0905377
IRS990/ReconcilationRevenueExpnssAmt035810
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt077968
IRS990/SavingsAndTempCashInvstGrp/EOYAmt082047
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE KENTUCKY SECTION PGA IS A NOT FOR PROFIT CORPORATION WITH MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S GOVERNING BODY IS ELECTED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FINANCE COMMITTEE REVIEWS THE TAX RETURN AND MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS TO MAKE CHANGES OR FILE AS REPORTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRESIDENT AND EXECUTIVE DIRECTOR REVIEWS THE POLICY QUARTERLY TO ENSURE COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DURING THE HIRING PROCESS, PGA OF AMERICA COMPENSATION SURVEY INFORMATION WAS USED TO EVALUATE AND DETERMINE COMPENSATION AND BENEFITS FOR THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION PERMITS THE PUBLIC TO REVIEW ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND TAX RETURNS DURING NORMAL BUSINESS HOURS AT THE ASSOCIATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01115356
IRS990/TotalAssetsEOYAmt01274694
IRS990/TotalAssetsGrp/BOYAmt01115356
IRS990/TotalAssetsGrp/EOYAmt01274694
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01000188
IRS990/TotalGrossUBIAmt03750
IRS990/TotalLiabilitiesBOYAmt0234351
IRS990/TotalLiabilitiesEOYAmt0278036
IRS990/TotalLiabilitiesGrp/BOYAmt0234351
IRS990/TotalLiabilitiesGrp/EOYAmt0278036
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0881005
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0996658
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt044596
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt044596
IRS990/TotalProgramServiceRevenueAmt01011438
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0100510
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0931738
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01035998
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt03750
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01115356
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01274694
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt063522
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01116 ELMORE JUST DRIVE
IRS990/USAddress/CityNm0LOUISVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040245
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.KYGOLF.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SALLY MORGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05022438295
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENTUCKY SECTION PGA OF AMERICA INC
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0610719612
ReturnHeader/Filer/PhoneNum05022438295
ReturnHeader/Filer/USAddress/AddressLine1Txt01116 ELMORE JUST DRIVE
ReturnHeader/Filer/USAddress/CityNm0LOUISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040245
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-05-06T14:48:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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