Civic Intelligence

Oregon Junior Golf Fund Inc.

EIN 94-3091689 • 501(c)3 • Woodburn, OR

Pub. 78 Eligible

Profile

Promotion and advancement of junior golf

2840 Hazelnut DrWoodburn, OR 97071

www.oga.org

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.08x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.15x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

83rd percentile

34%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $1M-$5M 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

86th percentile

33%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

39%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,563,901

Up $385,366 (+33%) from 2023

Liabilities

Up

$121,898

Up $110,457 (+965%) from 2023

Net Assets

Up

$1,442,003

Up $274,909 (+24%) from 2023

Revenue

Up

$813,211

Up $227,903 (+39%) from 2023

Expenses

Up

$538,302

Up $36,570 (+7.3%) from 2023

Net Income

Up

$274,909

Up $191,333 (+229%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $273,565Liabilities 2010: $19,7252010Assets 2011: $316,968Liabilities 2011: $25,858Net Assets 2011: $291,1102011Assets 2012: $350,936Liabilities 2012: $40,361Net Assets 2012: $310,5752012Assets 2013: $339,095Liabilities 2013: $41,726Net Assets 2013: $297,3692013Assets 2014: $368,779Liabilities 2014: $45,033Net Assets 2014: $323,7462014Assets 2015: $402,772Liabilities 2015: $49,895Net Assets 2015: $352,8772015Assets 2016: $414,879Liabilities 2016: $58,815Net Assets 2016: $356,0642016Assets 2017: $489,151Liabilities 2017: $58,256Net Assets 2017: $430,8952017Assets 2018: $574,867Liabilities 2018: $127,659Net Assets 2018: $447,2082018Assets 2019: $626,800Liabilities 2019: $171,276Net Assets 2019: $455,5242019Assets 2020: $762,997Liabilities 2020: $34,697Net Assets 2020: $728,3002020Assets 2021: $957,402Liabilities 2021: $4,987Net Assets 2021: $952,4152021Assets 2022: $1,089,632Liabilities 2022: $7,709Net Assets 2022: $1,081,9232022Assets 2023: $1,178,535Liabilities 2023: $11,441Net Assets 2023: $1,167,0942023Assets 2024: $1,563,901Liabilities 2024: $121,898Net Assets 2024: $1,442,0032024

Highlighted filing

2024

Assets$1,563,901
Liabilities$121,898
Net Assets$1,442,003

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $195,163Expenses 2010: $150,135Net Income 2010: $45,0282010Expenses 2011: $213,8182011Revenue 2012: $325,031Expenses 2012: $305,566Net Income 2012: $19,4652012Revenue 2013: $362,386Expenses 2013: $375,592Net Income 2013: -$13,2062013Revenue 2014: $396,458Expenses 2014: $370,081Net Income 2014: $26,3772014Revenue 2015: $393,857Expenses 2015: $364,726Net Income 2015: $29,1312015Revenue 2016: $389,503Expenses 2016: $386,316Net Income 2016: $3,1872016Revenue 2017: $442,053Expenses 2017: $367,222Net Income 2017: $74,8312017Revenue 2018: $342,885Expenses 2018: $326,572Net Income 2018: $16,3132018Revenue 2019: $384,638Expenses 2019: $376,322Net Income 2019: $8,3162019Revenue 2020: $558,383Expenses 2020: $448,136Net Income 2020: $110,2472020Revenue 2021: $666,264Expenses 2021: $442,149Net Income 2021: $224,1152021Revenue 2022: $554,489Expenses 2022: $424,981Net Income 2022: $129,5082022Revenue 2023: $585,308Expenses 2023: $501,732Net Income 2023: $83,5762023Revenue 2024: $813,211Expenses 2024: $538,302Net Income 2024: $274,9092024

Highlighted filing

2024

Revenue$813,211
Expenses$538,302
Net Income$274,909

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.56$0.12$1.44$0.81$0.54$0.27
2023Detailed filing. Detailed filing data is available for this year.$1.18$0.01$1.17$0.59$0.50$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.09$0.01$1.08$0.55$0.42$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.95$0.67$0.44$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.76$0.03$0.73$0.56$0.45$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.63$0.17$0.46$0.38$0.38$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.57$0.13$0.45$0.34$0.33$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.06$0.43$0.44$0.37$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.41$0.06$0.36$0.39$0.39$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.05$0.35$0.39$0.36$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.37$0.05$0.32$0.40$0.37$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.34$0.04$0.30$0.36$0.38$0.01
2012Summary only. Only limited summary data is available for this year.$0.35$0.04$0.31$0.33$0.31$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.03$0.29$0.21
2010Summary only. Only limited summary data is available for this year.$0.27$0.02$0.20$0.15$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.0
Gross Receipts
$813,211
Mission and Program Overview

Mission

Promotion and advancement of junior golf

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$948,636$1,232,780▲ $284,144
Cash and Non-Interest-Bearing Accounts$213,319$319,174▲ $105,855
Investments in Publicly Traded Securities$5,401$8,017▲ $2,616
Inventories for Sale or Use$8,570$3,772▼ $4,798
Prepaid Expenses and Deferred Charges$1,500--
Land, Buildings, and Equipment, Net$1,109$158▼ $951
Total Assets$1,178,535$1,563,901▲ $385,366
Liabilities
Accounts Payable and Accrued Expenses$8,378$118,835▲ $110,457
Other Liabilities$3,063$3,063→ $0
Total Liabilities$11,441$121,898▲ $110,457
Net Assets / Fund Balance
Net Assets With Donor Restrictions$574,276$723,553▲ $149,277
Net Assets Without Donor Restrictions$592,818$718,450▲ $125,632
Total Net Assets Fund Balance$1,167,094$1,442,003▲ $274,909
Total Liabilities and Net Assets / Fund Balance$1,178,535$1,563,901▲ $385,366

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$158$8,986$9,144
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott BainesPresident
Akbar ChishtiDirector
Ricardo RangelCEO
Eric SchoensteinSec/treasure
Lara TennantVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$491,939
Program Service Revenue
$299,425
Investment Income
$21,847
Other Revenue
$0
All Other Contributions
$331,951
Change in Net Assets
$274,909
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$538,302
Total Fundraising Expense$19,888
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$37,390$20,009-$57,399
Other Expenses$119,964$120,170$19,888$19,888
Depreciation Depletion$950--$950
Total Functional Expenses$378,235$140,179$19,888$538,302
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Other Reported Liabilities

LiabilityAmount
Hoover Scholarship$2,413
Don Kowitz Scholarship Fund$650
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The organization's form 990 is reviewed by the senior director of finance.

Form 990, Page 6, Part VI, Line 15A

Administrative duties of the organization are performed by the staff of the oregon golf association. The salary of the executive director of the oregon golf association is established by the executive committee of the board after an annual performance review.

Form 990, Page 6, Part VI, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Oregon Junior Golf Fund Inc
EIN
94-3091689
Phone
5039814653
Address
2840 HAZELNUT DR, WOODBURN, OR 97071

Signing Officer

Name
Ricardo Rangel
Title
CEO
Phone
5039814653
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ricardo Rangel
Formed
1989
Legal Domicile
Or
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
130

Preparer

Firm
Brenner & Company Llp
Address
PO BOX 12746, SALEM, OR 97309-0746
Preparer
Josh L Purington CPA
Phone
5035858414
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Tournament coordinator 15,000 0 0 summer intern 14,747 0 0 credit card fees 0 11,537 0 supplies 7,127 0 0 professional fees 0 4,935 0 bank fees 0 2,045 0 misc 0 1,099 0 lpga 516 0 0 committee expenses 0 393 0 total 37,390 20,009 0

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0298044
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0281730
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0233273
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01407144
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt021872
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt016321
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03829
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01767
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt049704
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98430
IRS990ScheduleA/PublicSupportPY509Pct00.98880
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0662435
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0554577
IRS990ScheduleA/Total509Grp/TotalAmt03125937
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0813236
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0666264
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0556344
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03175641
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0158
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08986
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09144
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02413
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1650
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0HOOVER SCHOLARSHIP
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DON KOWITZ SCHOLARSHIP FUND
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0158
IRS990ScheduleD/TotalLiabilityAmt03063
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IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
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IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt02633
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt014728
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RICARDO RANGEL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0167000
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE SENIOR DIRECTOR OF FINANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADMINISTRATIVE DUTIES OF THE ORGANIZATION ARE PERFORMED BY THE STAFF OF THE OREGON GOLF ASSOCIATION. THE SALARY OF THE EXECUTIVE DIRECTOR OF THE OREGON GOLF ASSOCIATION IS ESTABLISHED BY THE EXECUTIVE COMMITTEE OF THE BOARD AFTER AN ANNUAL PERFORMANCE REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TOURNAMENT COORDINATOR 15,000 0 0 SUMMER INTERN 14,747 0 0 CREDIT CARD FEES 0 11,537 0 SUPPLIES 7,127 0 0 PROFESSIONAL FEES 0 4,935 0 BANK FEES 0 2,045 0 MISC 0 1,099 0 LPGA 516 0 0 COMMITTEE EXPENSES 0 393 0 TOTAL 37,390 20,009 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt052411
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1134917
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IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1P
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IRS990/TotalAssetsEOYAmt01563901
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IRS990/TotalAssetsGrp/EOYAmt01563901
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IRS990/TotalContributionsAmt0491939
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0140179
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0378235
IRS990/TotalFunctionalExpensesGrp/TotalAmt0538302
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt011441
IRS990/TotalLiabilitiesGrp/EOYAmt0121898
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01442003
IRS990/TotalOtherCompensationAmt017361
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IRS990/TotalProgramServiceRevenueAmt0299425
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0813211
IRS990/TotalVolunteersCnt0130
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01563901
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02840 HAZELNUT DRIVE
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IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.OGA.ORG
IRS990/WhistleblowerPolicyInd0false

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