Nonprofit · EIN 36-2916462
NATIONAL GOLF COURSE OWNERS ASSOCIATION INC
Tax-exempt · DANIEL ISLAND, SC 29492
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $3,715,137 | $3,804,668 | -$89,531 | $3,966,461 | $756,458 | $3,210,003 |
| December 31, 2023 | 990 (amended) | $3,531,091 | $3,495,178 | $35,913 | $4,073,305 | $863,097 | $3,210,208 |
| December 31, 2022 | 990 (amended) | $2,802,873 | $2,680,538 | $122,335 | $4,160,888 | $1,103,781 | $3,057,107 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $553,138
- Membership dues
- $553,138
- Program service revenue
- $2,901,474
- Investment income
- $79,575
- Net rental income
- $180,950
- Other revenue
- $180,950
Expenses
- Grants and similar amounts paid
- $53,000
- Compensation of officers, directors and key employees
- $887,975
- Other salaries and wages
- $843,100
- Salaries, compensation and benefits (total)
- $1,980,093
- Professional fundraising fees
- $0
- Legal fees
- $8,768
- Accounting fees
- $28,333
- Occupancy
- $42,457
- Travel
- $96,266
- Depreciation
- $61,713
Balance sheet and other
- Total assets, start of year
- $4,073,305
- Total assets, end of year
- $3,966,461
- Total liabilities, end of year
- $756,458
- Net assets, end of year
- $3,210,003
- Land, buildings and equipment
- $1,140,297
- Publicly traded securities
- $2,038,228
- Net assets without donor restrictions
- $3,210,003
- Gross unrelated business income
- $386,407
- Gross receipts
- $3,770,603
- Employees
- 24
- Volunteers
- 20
- Year formed
- 1979
- State of legal domicile
- SC
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 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAY KAREN | CEO Officer | 40 | $386,042 |
| MIKE KETTERMAN | DIRECTOR OF CORPORATE SPON Highest-paid employee | 40 | $149,128 |
| THOMAS SMITH | COO Officer | 40 | $120,000 |
| RACHEL CARTER | SENIOR DIRECTOR Highest-paid employee | 40 | $120,000 |
| JAMES ANDERSON | SENIOR DIRECTOR Highest-paid employee | 40 | $112,804 |
| TOM BROOKS | PAST-PRESIDENT Trustee or director, Officer | 1 | $0 |
| CATHY HARBIN | PRESIDENT Trustee or director, Officer | 1 | $0 |
| ERIC BERGSTOL | DIRECTOR Trustee or director | 1 | $0 |
| WHITNEY CROUSE | DIRECTOR Trustee or director | 1 | $0 |
| DICK STUNTZ | DIRECTOR Trustee or director | 1 | $0 |
| BROOKS WEST | DIRECTOR Trustee or director | 1 | $0 |
| MARK GIUSTINA | DIRECTOR Trustee or director | 1 | $0 |
| KEITH MILLER | DIRECTOR Trustee or director | 1 | $0 |
| GAYLORD SCHAAP | SECRETARY Trustee or director, Officer | 1 | $0 |
| JIM HINCKLEY | DIRECTOR Trustee or director | 1 | $0 |
10 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF HOAG | TREASURER Trustee or director, Officer | 1 | $0 |
| WHITEY O'MALLEY | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| STEVE GRAYBILL | DIRECTOR Trustee or director | 1 | $0 |
| ROCK LUCAS | DIRECTOR Trustee or director | 1 | $0 |
| RENEE POWELL | DIRECTOR Trustee or director | 1 | $0 |
| LINDA RODGERS | DIRECTOR Trustee or director | 1 | $0 |
| BILL STINE | DIRECTOR Trustee or director | 1 | $0 |
| DAVID PILLSBURY | DIRECTOR Trustee or director | 1 | $0 |
| DAVID FREM | DIRECTOR Trustee or director | 1 | $0 |
| ALLISON GEORGE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 23 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAY KAREN | CEO Officer | 40 | $261,202 | $366 |
| MIKE KETTERMAN | DIRECTOR OF CORPORATE SPON Highest-paid employee | 40 | $150,779 | $0 |
| THOMAS SMITH | COO Officer | 40 | $102,346 | $0 |
| TOM BROOKS | PAST-PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| CATHY HARBIN | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| ERIC BERGSTOL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| WHITNEY CROUSE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DICK STUNTZ | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BROOKS WEST | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARK GIUSTINA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEITH MILLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GAYLORD SCHAAP | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JIM HINCKLEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEFF HOAG | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| WHITEY O'MALLEY | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| STEVE GRAYBILL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROCK LUCAS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RENEE POWELL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LINDA RODGERS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BILL STINE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID PILLSBURY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID FREM | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ALLISON GEORGE | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2022: 21 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAY KAREN | CEO Officer | 40 | $285,000 |
| MIKE KETTERMAN | DIRECTOR OF CORPORATE SPON Highest-paid employee | 40 | $114,000 |
| FARAH ABBASSIAN | CONTROLLER/OFFICE MANAGER Officer | 40 | $67,000 |
| TOM BROOKS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| CATHY HARBIN | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| DICK STUNTZ | SECRETARY Trustee or director, Officer | 1 | $0 |
| KATHY AZNAVORIAN | TREASURER Trustee or director, Officer | 1 | $0 |
| MATT GALVIN | DIRECTOR Trustee or director | 1 | $0 |
| BROOKS WEST | DIRECTOR Trustee or director | 1 | $0 |
| MARK GIUSTINA | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL HATCH | DIRECTOR Trustee or director | 1 | $0 |
| GAYLORD SCHAAP | DIRECTOR Trustee or director | 1 | $0 |
| JIM HINCKLEY | DIRECTOR Trustee or director | 1 | $0 |
| JEFF HOAG | DIRECTOR Trustee or director | 1 | $0 |
| WHITEY O'MALLEY | DIRECTOR Trustee or director | 1 | $0 |
| WALTER LANKAU JR | DIRECTOR Trustee or director | 1 | $0 |
| ROCK LUCAS | DIRECTOR Trustee or director | 1 | $0 |
| RENEE POWELL | DIRECTOR Trustee or director | 1 | $0 |
| LINDA RODGERS | DIRECTOR Trustee or director | 1 | $0 |
| BILL STINE | DIRECTOR Trustee or director | 1 | $0 |
| DAVID PILLSBURY | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 291 SEVEN FARMS DRIVE, DANIEL ISLAND, SC 29492-7998
- Principal officer (990 for 2024)
- JAY KAREN, 291 SEVEN FARMS DR 2ND FLOOR, CHARLESTON, SC 29492
- Signed the 990
- JAY KAREN, CEO
- Phone
- (843) 471-2715
- Website
- WWW.NGCOA.ORG
- Return prepared by
- MOSS & YANTIS CPA PA
Mission
THE PURPOSE OF NGCOA IS TO REPRESENT AND PROMOTE THE BUSINESS INTERESTS OF GOLF COURSES AND THEIR OWNERS.
Program accomplishments
- THE ORGANIZATION HOLDS CONFERENCES, SEMINARS, AND TRADE SHOWS THROUGHOUT THE COUNTRY FOR THE PROMOTION OF THE GOLF INDUSTRY AS IT RELATES TO ITS MEMBERS. FURTHER, THE ORGANIZATION PROVIDES MANY EDUCATIONAL BENEFITS TO ITS MEMBERS, INCLUDING BUT NOT LIMITED TO THE PRODUCTION OF A MONTHLY MAGAZINE, PODCASTS, AND E-NEWSLETTERS.
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 36-2916462
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1977
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $3,966,461
- Income (IRS master file)
- $3,770,603
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $3,715,137 | $3,804,668 | $3,966,461 | IRS |
| 990 | December 2023 | $3,531,091 | $3,495,178 | $4,155,869 | IRS |
| 990 | December 2022 | $2,802,873 | $2,680,538 | $4,160,888 | IRS |
| 990 | December 2021 | $2,827,919 | $2,390,505 | $4,591,671 | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
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 36-2916462).
Questions about NATIONAL GOLF COURSE OWNERS ASSOCIATION INC
- What is the EIN of NATIONAL GOLF COURSE OWNERS ASSOCIATION INC?
- The employer identification number (EIN) of NATIONAL GOLF COURSE OWNERS ASSOCIATION INC is 36-2916462.
- Is NATIONAL GOLF COURSE OWNERS ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1977.
- Are donations to NATIONAL GOLF COURSE OWNERS ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NATIONAL GOLF COURSE OWNERS ASSOCIATION INC 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 INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATIONAL GOLF COURSE OWNERS ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of NATIONAL GOLF COURSE OWNERS ASSOCIATION INC?
- The 990 for the year ended December 31, 2024 names JAY KAREN.
- Who are the officers and directors of NATIONAL GOLF COURSE OWNERS ASSOCIATION INC?
- The 990 for the year ended December 31, 2024 lists 25 people; 5 received compensation from the organization, the highest $386,042 (JAY KAREN, CEO).
- How much revenue does NATIONAL GOLF COURSE OWNERS ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $3,715,137, expenses of $3,804,668 and total assets of $3,966,461 at year end.
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