2024-12-11T08:32:55-05:00 2023-12-31 331002805 MICHAEL P SALAZAR CPA PC 3604 WHEELER ROAD STE B AUGUSTA GA 30909 990 2023-01-01 581741290 PROFESSIONAL DISC GOLF ASSOCIATION PROF 3828 DOGWOOD LANE APPLING GA 30802 DOUG BJERKAAS EXECUTIVE DIREC 6204875678 2024-11-15 true true MICHAEL SALAZAR CPA P00158969 7068636228 2024-12-11 X 2023 2024-10-15 13:58:12Z 10398721 false X www.pdga.com X 1976 CO PROMOTE THE SPIRIT AND ENJOYMENT OF DISC GOLF TO THE GENERAL PUBLIC 7 7 41 3175 655871 146 0 9847090 10316591 82130 0 9847090 10398721 46964 52500 0 2638389 3368972 0 0 6081684 8183146 8767037 11604618 1080053 -1205897 9151007 8388742 3755023 4118655 5395984 4270087 PROMOTE THE SPIRIT AND ENJOYMENT OF DISC GOLF TO THE GENERAL PUBLIC false false 9203548 10398721 PROMOTE THE SPIRIT AND ENJOYMENT OF DISC GOLF TO THE GENERAL PUBLIC, CITY COUNCILS, SCHOOLS AND MEMBERS. WITH 136,636 ACTIVE MEMBERS. MAGAZINE PUBLISHED 4 TIMES ANNUALLY. PROVIDE WORLD WIDE TOURNAMENTS. 9203548 false false false false false false false false false true false false false true false true false false true true false false false false false false true false false false false false false false false false false false false false false false false false false false true 300 0 true 41 true true true false false false false false false false X 7 7 false false false false true true false true false false false true true true true false false true false false X X X DOUG BJERKAAS EXECUTIVE DIRECTOR 6204875678 4666 CUTTER MILL ROAD MARTINEZ GA 30907 X LAURA NAGTEGAAL DIRECTOR 2.00 0.00 X 0 0 0 CONRAD DAMON BOARD MEMBER 2.00 0.00 X 0 0 0 LEAH TSINAJINNIE DIRECTOR 2.00 0.00 X 0 0 0 DAVID SCHREFF TREASURER 4.00 0.00 X X 0 0 0 WILBUR WALLACE VICE PRESIDENT 4.00 0.00 X X 0 0 0 NATE HEINOLD PRESIDENT 6.00 0.00 X X 0 0 0 GEOFF HUNGERFORD SECRETARY 4.00 0.00 X X 0 0 0 0 0 0 0 false false false DUES & MEMBERSHIP FEES 711300 6541432 6541432 TOURNAMENT EVENTS 711300 3119288 3119288 MERCHANDISE 711300 567345 567345 SPONSORS 711300 88526 88526 OTHER 711300 10316591 82130 82130 10398721 9742850 655871 0 X 52500 52500 2797297 2237838 559459 571675 457340 114335 808607 808607 556532 556532 16360 16360 446085 356868 89217 25556 20445 5111 18184 18184 105131 84105 21026 211475 45180 166295 45615 45615 MEMBER SUPPLIES AND MAILINGS 1638480 1638480 MERCHANDISE & MEMBER SERVICE 1827629 1827629 PDGA TOURNAMENTS & EVENTS 1161914 1161914 BANK AND CREDIT CARD FEES 500225 500225 821353 764717 56636 11604618 9203548 2401070 0 X 5776211 880685 882162 339262 69730 58050 111194 133714 963354 644760 528596 273744 148356 254852 4573305 1200000 1500000 4114 9151007 8388742 567251 668094 2810599 2995312 92850 225000 284323 230249 3755023 4118655 X 5395984 4270087 5395984 4270087 9151007 8388742 X -1205897 80000 X false true X false false 530158 273744 256414 -1562 -1562 254852 CONSTRUCTION IN PROGRESS 4114 4114 ACCRUED LIABILITIES 55524 ACCRUED LEAVE COMPENSATION 39069 CURRENT PORTION OF LONG TERM DEBT 135656 ROUNDING 230249 10398721 10398721 10398721 11524618 11524618 80000 80000 11604618 true Europe including Iceland and Greenland 1 1 Program services Admin maintenance 419127 South America Program services Admin maintenance 26871 Sub-Saharan Africa Program services Admin maintenance 8924 East Asia and the Pacific Program services Admin maintenance 3601 Central America and the Caribbean 1 1 Program services Admin maintenance 8743 North America Not the United States 1 1 Program services Admin maintenance 66627 Russia and Neighboring States 1 1 Program services Admin maintenance 1500 4 4 4 4 535393 535393 Sub-Saharan Africa INSTALL AND DEVELOP DISC GOLF COURSES 23800 WIRE TRANSFER Central America and the Caribbean INSTALL AND DEVELOP DISC GOLF COURSES 1200 WIRE TRANSFER 1 false false false false false false true EDUCATIONAL DISC GOLF EXPERIENCE 2850 COMMERCE DRIVE Rock Hill SC 29730 562384094 501c3 27500 TO FURTHER EDUCATE DISC GOLF PLAYERS PAUL MCBETH FOUNDATION 3219 SOUTH BENEVA ROAD UNIT 104 Sarasota FL 34232 854192566 501c3 6000 INSTALL AND DEVELOP DISC GOLF COURSES UPLAY INC 2246 CLEVELAND ST Eugene OR 97405 815414511 501c3 25000 TO FURTHER EDUCATE DISC GOLF PLAYERS 3 Monitoring procedures (Part I, line 2) PDGA KEEPS RECORDS OF ALL CONTRIBUTIONS AND ASSISTANCE AS PART OF THE APPROVED ANNUAL BUDGET AS WELL AS THROUGH ACCOUNTING SOFTWARE. REQUESTS ARE SUBMITTED TO THE BOARD EACH YEAR FOR APPROVAL. THE BOARD CONSIDERS REQUESTS BASED ON THE MISSION OF THE REQUESTING ORGANIZATION. ONCE A REQUEST IS APPROVED THE RECIPIENT ORGANIZATION IS REQUIRED TO PROVIDE UPDATES ON HOW THE CONTRIBUTIONS ARE BEING USED TWICE A YEAR DURING THE SPRING AND FALL SUMMIT MEETINGS. Members or stockholder classes and rights Part VI line 6 THE ORGANIZATION WITH 136,636 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. Explanation of other changes in net assets or fund balances Part XI line 9 AMORTIZATION OF $20,000/YR, DUE TO 1/1/17 PURCHASE OF TECHNOLOGY INTANGIBLE ASSETS FOR $300,000.AMORTIZATION OF $60,000/YR, DUE TO 1/1/19 PURCHASE OF TECHNOLOGY INTANGIBLE ASSETS FOR $900,000. List of other expenses Part IX line 24e Program Services - Employee Uniforms $5,199, Telephone & Communications $35,447, IDGC Events & Facility $177,814, International Events $544,383, Bad Debt Recovery $1,874.Management & General - Postage & Shipping $18,352, Telephone & Communications $8,862, Copy & Print $749, Miscellaneous Expenses $28,205, Bad Debt Recovery $468. 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.