Nonprofit · EIN 27-1117594
NATIONAL GOLF COURSE OWNERS ASSOCIATION VIRGINIA
Also known as NGCOA VIRGINIA
Tax-exempt · MANAKIN SABOT, VA 23103
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $78,220 | $85,833 | -$7,613 | $72,373 | – | $72,373 |
| December 31, 2024 | 990-EZ | $53,102 | $59,560 | -$6,458 | $79,986 | – | $79,986 |
| December 31, 2023 | 990-EZ | $54,007 | $62,280 | -$8,273 | $86,443 | – | $86,443 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $36,682
- Program service revenue
- $33,810
- Investment income
- $259
- Net income from fundraising events
- $7,469
Expenses
- Grants and similar amounts paid
- $9,000
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $9,552
- Professional fees and payments to contractors
- $39,433
- Other expenses
- $27,848
Balance sheet and other
- Total assets, start of year
- $79,986
- Total assets, end of year
- $72,373
- Total liabilities, end of year
- –
- Net assets, end of year
- $72,373
- Cash, savings and investments
- $72,373
- Gross receipts
- $86,934
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHEAL HATCH | PRESIDENT | 2 | $0 |
| MIKE FENTRESS | VICE PRESIDE | 1 | $0 |
| JOHN ANDERES CGCS | SECRETARY/TR | 0.5 | $0 |
| MIKE BENETT | PAST PRESIDE | 0.5 | $0 |
| GLEN BYRNES PGA | DIRECTOR | 0.5 | $0 |
| STEVE CLARK | DIRECTOR | 0.5 | $0 |
| PETER GARDNER PGA | DIRECTOR | 0.5 | $0 |
| JOEL GOHLMANN | DIRECTOR | 0.5 | $0 |
| KEITH MILLER | DIRECTOR | 0.5 | $0 |
| ERIC RULE | DIRECTOR | 0.5 | $0 |
| BOB STURGES | DIRECTOR | 0.5 | $0 |
| DAVID NORMAN | EXECUTIVE DI | 15 | $0 |
| TYLER EASTMAN | CHPTR EXEC / | 0.5 | $0 |
| JOHN SELBACK | GENERAL COUN | 0.5 | $0 |
| RACHEL CARTER | MEMBERSHIP D | 5 | $0 |
990-EZ for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE BENNETT | PRESIDENT | 2 | $0 |
| MICHAEL HATCH | VICE PRESIDE | 1 | $0 |
| JOHN ANDERES CGCS | DIRECTOR | 0.5 | $0 |
| GLEN BYRNES PGA | DIRECTOR | 0.5 | $0 |
| STEVE CLARK | DIRECTOR | 0.5 | $0 |
| MIKE FENTRESS PGA | DIRECTOR | 0.5 | $0 |
| JOEL GOHLMANN | DIRECTOR | 0.5 | $0 |
| KEITH MILLER | DIRECTOR | 0.5 | $0 |
| ERIC RULE | DIRECTOR | 0.5 | $0 |
| DAVID NORMAN | EXECUTIVE DI | 15 | $0 |
990-EZ for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE BENNETT | PRESIDENT | 2 | $0 |
| MICHAEL HATCH | VICE PRESIDE | 1 | $0 |
| JOHN ANDERES CGCS | DIRECTOR | 0.5 | $0 |
| GLEN BYRNES PGA | DIRECTOR | 0.5 | $0 |
| STEVE CLARK | DIRECTOR | 0.5 | $0 |
| MIKE FENTRESS PGA | DIRECTOR | 0.5 | $0 |
| JOEL GOHLMANN | DIRECTOR | 0.5 | $0 |
| KEITH MILLER | SECRETARY/TR | 1 | $0 |
| ERIC RULE | DIRECTOR | 0.5 | $0 |
| DAVID NORMAN | EXECUTIVE DI | 15 | $0 |
Address and contacts
- Address (IRS master file)
- 15 QUAIL RUN DR, MANAKIN SABOT, VA 23103-2615
- In care of
- % DAVID NORMAN
- Mailing address (990-N for 2016)
- 1900 Manakin Rd, Manakin Sabot VA 23113
- Principal officer (990-N for 2016)
- David Norman, 1900 Manakin Rd, Manakin Sabot VA 23113
- Signed the 990-EZ
- MICHEAL HATCH, PRESIDENT
- Phone
- (804) 708-9760
- Website
- www.ngcoamidatlantic.org/
- Return prepared by
- LANE & ASSOCIATES PC
Mission
1. TO CONSIDER THE CHALLENGES OF OPERATION AND MANAGEMENT OF GOLF BY OWNERS AND OPERATORS OF GOLF COURSES IN THE MID-ATLANTIC REGION. 2. TO PROMOTE ACTIVITIES DESIGNED TO INCREASE THE EFFICIENCY OF GOLF COURSES AND GOLF-RELATED OPERATIONS. 3. TO PROMOTE COOPERATION AND EXCHANGE OF IDEAS AMONG ASSOCIATION MEMBERS. 4. TO ENCOURAGE THE GROWTH AND PRESERVATION OF THE GAME OF GOLF IN THE MID-ATLANTIC REGION. 5. TO COOPERATE WITH OTHERS WHO SUPPORT THE PURPOSES AND GOALS OF THE ASSOCIATION. 6. NO RESOURCES OF THE NGCOA MID-ATLANTIC WILL BE EXPENDED TO PRESERVE OR ADVOCATE ANY COURSE OPERATOR'S RIGHT TO DISCRIMINATE IN ANY WAY ON THE BASIS OF RACE, COLOR, CREED, RELIGION, GENDER OR NATIONAL ORIGIN.
Program accomplishments
- THE NGCOA MID-ATLANTIC STAGES AN ANNUAL MEETING, BRINGING GOLF COURSE OWNER/OPERATORS FOR EDUCATION, NETWORKING AND RECOGNITION PROGRAMS.
- THE NGCOA MID-ATLANTIC STAGES AN ANNUAL MEETING, BRINGING GOLF COURSE OWNER/OPERATORS FOR EDUCATION, NETWORKING AND RECOGNITION PROGRAMS.
- THE NGCOA MID-ATLANTIC MONITORS GOVERNMENT RELATIONS ACTIVITIES WHICH AFFECT OUR INDUSTRY.
- THE NGCOA MID-ATLANTIC PROVIDES BUYING PROGRAMS AT PREFERRED RATES FOR ITS MEMBERS.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 27-1117594
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S40)
- Assets (IRS master file)
- $72,373
- Income (IRS master file)
- $86,934
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $78,220 | $85,833 | $72,373 | IRS |
| 990-EZ | December 2024 | $53,102 | $59,560 | $79,986 | IRS |
| 990-EZ | December 2023 | $54,007 | $62,280 | $86,443 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2016 Officer: David Norman | December 31, 2016 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-1117594).
Questions about NATIONAL GOLF COURSE OWNERS ASSOCIATION VIRGINIA
- What is the EIN of NATIONAL GOLF COURSE OWNERS ASSOCIATION VIRGINIA?
- The employer identification number (EIN) of NATIONAL GOLF COURSE OWNERS ASSOCIATION VIRGINIA is 27-1117594.
- Is NATIONAL GOLF COURSE OWNERS ASSOCIATION VIRGINIA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2010.
- Are donations to NATIONAL GOLF COURSE OWNERS ASSOCIATION VIRGINIA tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NATIONAL GOLF COURSE OWNERS ASSOCIATION VIRGINIA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NATIONAL GOLF COURSE OWNERS ASSOCIATION VIRGINIA due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATIONAL GOLF COURSE OWNERS ASSOCIATION VIRGINIA last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of NATIONAL GOLF COURSE OWNERS ASSOCIATION VIRGINIA?
- The 990-N for 2016 names David Norman.
- Who are the officers and directors of NATIONAL GOLF COURSE OWNERS ASSOCIATION VIRGINIA?
- The 990-EZ for the year ended December 31, 2025 lists 15 people; 0 received compensation from the organization.
- How much revenue does NATIONAL GOLF COURSE OWNERS ASSOCIATION VIRGINIA have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $78,220, expenses of $85,833 and total assets of $72,373 at year end.
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All nonprofits in MANAKIN SABOT · Virginia · Community improvement and capacity building