2025-11-17T14:28:08-06:00 2024-12-31 341599718 CARD PALMER SIBBISON & CO 4545 HINCKLEY PARKWAY CLEVELAND OH 441096009 990 2024-01-01 340149890 NORTHERN OHIO GOLF ASSOCIATION NORT 4406861070 ONE GOLFVIEW LANE NORTH OLMSTED OH 44070 ROBERT J SCHULZE JR CHIEF EXECUTIVE OFFICER 4406861070 2025-11-13 1 0 KATELYN M DIGIANTONIO CPA P01444067 2166216100 2024 2025-03-06 01:10:19Z ROBERT J SCHULZE JR ONE GOLFVIEW LANE NORTH OLMSTED OH 44070 1896349 0 X WWW.NOGA.ORG X 1970 OH TO PROVIDE GOLF SCORE HANDICAP SERVICES, TOURNAMENTS AND MEETINGS FOR ALL MEMBERS. 19 19 32 0 0 0 50636 125613 1505628 1668597 18288 28687 1307 884 1575859 1823781 0 0 0 0 527332 630612 0 0 0 890315 994185 1417647 1624797 158212 198984 1120191 1410371 25968 84858 1094223 1325513 TO PROVIDE GOLF SCORE HANDICAP SERVICES, TOURNAMENTS AND MEETINGS FOR ALL MEMBERS. 0 0 1624797 1669481 NOGA PROVIDES GOLF SCORE HANDICAP SERVICES AND HOSTS TOURNAMENTS AND MEETINGS FOR ITS MEMBERS. 1624797 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 1 0 0 1 5 0 1 32 1 0 0 0 0 0 0 0 0 X 19 19 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 X ROBERT J SCHULZE JR 4406861070 ONE GOLFVIEW LANE NORTH OLMSTED OH 44070 DAVID STOVER DIRECTOR 1.00 X 0 0 0 JOHN DAVIES DIRECTOR 1.00 1.00 X 0 0 0 HOWARD ESSNER 2ND PAST PRESIDENT 1.00 1.00 X X 0 0 0 CHUCK ABBEY SECRETARY & TREASURER 1.00 X X 0 0 0 TOM FEOLA 1ST VICE PRESIDENT 1.00 X X 0 0 0 JOEY HUANG DIRECTOR 1.00 X 0 0 0 HAROLD MAXFIELD JR LEGAL COUNSEL 1.00 1.00 X X 0 0 0 TOM BAUGH IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 KURT PETERSON DIRECTOR 1.00 X 0 0 0 JENNY KING DIRECTOR 1.00 X 0 0 0 FRANK DEFINO DIRECTOR 1.00 X 0 0 0 DAVID BELDEN DIRECTOR 1.00 X 0 0 0 GERALD LEMIEUX PRESIDENT 1.00 1.00 X X 0 0 0 JUSTIN KRUSE DIRECTOR 1.00 X 0 0 0 CLIFF SIEHL DIRECTOR 1.00 X 0 0 0 DAWN SWIT 2ND VICE PRESIDENT 1.00 X 0 0 0 DR JOSEPH MOSES DIRECTOR 1.00 1.00 X 0 0 0 MARIANNE REECE DIRECTOR 1.00 X 0 0 0 ROBERT J SCHULZE JR CHIEF EXECUTIVE OFFICER 35.00 5.00 X 191485 0 23261 KRISTINE SCHULZE FINANCE DIRECTOR 5.00 35.00 X 138888 0 4167 330373 0 27428 2 0 1 0 0 125613 125613 MEMBERSHIP AND HANDICA 713990 1351301 1351301 TOURNAMENTS AND MEETIN 713990 317296 317296 1668597 32172 32172 69083 72568 -3485 -3485 -3485 MISCELLANEOUS INCOME 713990 884 884 884 1823781 1669481 0 28687 232915 309903 14355 29808 43631 710 4500 3403 16428 118422 55503 81738 42603 187 15871 3574 TOURNAMENTS AND MEETING 348044 HANDICAP SYSTEM 127086 CONTRIBUTION TO A RELAT 120000 CONTRIBUTIONS 17897 38219 1624797 206218 882173 14633 10369 4142 5096 361407 225071 13669 136336 796781 338372 84748 38025 1120191 1410371 7658 1833 45000 18310 38025 25968 84858 X 1094223 1325513 1094223 1325513 1120191 1410371 198984 32306 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 361407 225071 136336 136336 OPERATING LEASE LIABILITIES 38025 38025 X 1377554 32306 -475130 -442824 1820378 3403 3403 1823781 1146264 0 1146264 3403 475130 478533 1624797 PART X, LINE 2: THE ASSOCIATION IS ORGANIZED UNDER 501(C)(6) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES. IN ADDITION, THE ASSOCIATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER 509(A)(2). THE ASSOCIATION HAS ADOPTED GUIDANCE, AS REQUIRED BY THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE ASSOCIATION'S INCOME TAX RETURNS. AS OF DECEMBER 31, 2024, THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION RECORDS RELATED INTEREST EXPENSES AND PENALTIES, IF ANY, AS A TAX EXPENSE, CONSISTENT WITH THIS GUIDANCE. THE ASSOCIATION'S OPEN AUDIT PERIODS ARE FOR THE TAX YEARS ENDED DECEMBER 31, 2021 THROUGH DECEMBER 31, 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: PROGRAM EXPENSES -475,130. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROGRAM EXPENSES 475,130. X X X 0 0 0 ROBERT J SCHULZE JR CHIEF EXECUTIVE OFFICER 161485 0 30000 0 0 0 6000 0 17261 0 214746 0 0 0 KRISTINE SCHULZE WIFE OF CHIEF EXECUTIVE OFFICER WAS FINANCE DIRECTOR 138888 SALARY 0 FORM 990, PART VI, SECTION A, LINE 2 CHIEF EXECUTIVE OFFICER, ROBERT J. SCHULZE, JR., AND FINANCE DIRECTOR, KRISTINE SCHULZE, ARE MARRIED. FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - AN ELECTRONIC COPY OF THE FORM 990 AND REQUIRED SCHEDULES ARE PROVIDED TO THE PRESIDENT, TREASURER AND CHIEF EXECUTIVE OFFICER FOR REVIEW. THEY REVIEW THE FORM 990 FOR ACCURACY. UPON COMPLETION OF THEIR REVIEW, THEY VOTE TO APPROVE FORM 990 AS PREPARED. A COMPLETE COPY OF THE 990 IS DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICIES ARE SIGNED AND UPDATED BY THE BOARD OF DIRECTORS ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE - COMPRISED OF THE CURRENT PRESIDENT, 1ST VICE PRESIDENT, 2ND VICE PRESIDENT, TREASURER, 1ST PAST PRESIDENT, 2ND PAST PRESIDENT, AND CHIEF EXECUTIVE OFFICER - MEET AND ASSESS THE PERFORMANCE OF THE ENTIRE STAFF. THE COMMITTEE REVIEWS THEIR PERFORMANCE ALONG WITH SALARY SURVEY DATA FROM AN INTERNATIONAL TRADE ASSOCIATION OF WHICH THE ORGANIZATION IS A MEMBER. THE DATA IS REVIEWED FOR COMPARABILITY TO THE LOCAL MARKET. UPON THEIR REVIEW, THE COMMITTEE PROPOSES CHANGES TO THE SALARY OF THE ENTIRE STAFF. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST, BY INSPECTION AT THE ORGANIZATION'S OFFICE. FORM 990 IS POSTED ON GUIDESTAR. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS. THE COMMITTEE ALSO OVERSEES OTHER FINANCIAL RELATED ISSUES INCLUDING INTERNAL REPORTING, INTERNAL CONTROLS, AND BOARD GOVERNANCE. THE TURN ONE GOLFVIEW LANE NORTH OLMSTED OH 44070 346519665 IMPROVE THE HEALTH AND WELLNESS OF PEOPLE WITH PHYSICAL DISABILITIES OH 501(C)(3) 509(A)(2) 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 THE TURN B 120000 BOARD DECISION THE TURN K 71400 ACTUAL RENT THE TURN O 567993 ACTUAL PAYROLL AND PAYROLL TAXES