2025-11-12T11:11:02-05:00 2024-12-31 331002805 MICHAEL P SALAZAR CPA PC 3604 WHEELER ROAD STE B AUGUSTA GA 30909 990 2024-01-01 581741290 PROFESSIONAL DISC GOLF ASSOCIATION % DOUG BJERKAAS PROF 7062616342 3828 DOGWOOD LANE APPLING GA 30802 DOUG BJERKAAS EXECUTIVE DIRECTOR 6204875678 2025-11-15 true true MICHAEL SALAZAR CPA P00158969 7068636228 2025-11-12 X 2024 2025-03-06 01:10:19Z 10243359 false X www.pdga.com X 1976 CO PROMOTE THE SPIRIT AND ENJOYMENT OF DISC GOLF TO THE GENERAL PUBLIC 7 7 42 3285 500005 25460 0 10316591 9959180 82130 284179 0 10398721 10243359 52500 62500 0 3368972 4198829 0 0 8183146 6064884 11604618 10326213 -1205897 -82854 8388742 6984609 4118655 2717376 4270087 4267233 PROMOTE THE SPIRIT AND ENJOYMENT OF DISC GOLF TO THE GENERAL PUBLIC false false 8360289 10243359 PROMOTE THE SPIRIT AND ENJOYMENT OF DISC GOLF TO THE GENERAL PUBLIC, CITY COUNCILS, SCHOOLS AND MEMBERS. WITH 112,665 ACTIVE MEMBERS. MAGAZINE PUBLISHED 4 TIMES ANNUALLY. PROVIDE WORLD WIDE TOURNAMENTS. 8360289 false false false false false false false false false true false false false true false true false false true true true false false false false false true false true false false false false false false false false false false false false false false false false false true 270 0 true 42 true true true false false false false false false false X 7 7 false false true false true true false true false false false true true true true false false true false false X X X DOUG BJERKAAS 6204875678 4666 CUTTER MILL ROAD MARTINEZ GA 30907 DOUG BJERKAAS EXECUTIVE DIRECTOR 40.00 0.00 X 175226 0 0 TIM MESSER SENIOR DIRECTOR OF EVENT OPERATIONS 40.00 0.00 X 115000 0 0 MIKE SULLIVAN SENIOR DIRECTOR POLICY & COMPLIANCE 40.00 0.00 X 110625 0 0 MARK WETHERELL SENIOR ACCOUNTANT 40.00 0.00 X 99189 0 0 NATE HEINOLD PRESIDENT OF THE BOARD 6.00 0.00 X 0 0 0 GEOFF HUNGERFORD VICE PRESIDENT OF THE BOARD 4.00 0.00 X 0 0 0 WILBUR WALLIS DIRECTOR 2.00 0.00 X 0 0 0 LAURA NAGTEGAAL DIRECTOR 2.00 0.00 X 0 0 0 CONRAD DAMON DIRECTOR 2.00 0.00 X 0 0 0 THEO POZZY DIRECTOR 2.00 0.00 X 0 0 0 TERHI KYTO DIRECTOR 2.00 0.00 X 0 0 0 500040 0 0 3 false true false DUES & MEMBERSHIP FEES 711300 6152859 6152859 TOURNAMENT EVENTS 711300 3306316 3306316 MERCHANDISE 711300 456702 456702 SPONSORS 711300 43303 43303 OTHER 711300 9959180 284179 284179 0 10243359 9743354 500005 0 X 62500 62500 3472704 2778163 694541 726125 580900 145225 195446 195446 297839 297839 2162 2162 487671 390137 97534 19576 15661 3915 125834 125834 67224 53779 13445 218520 50816 167704 MERCHANDISE & MEMBER SERVICE 1214382 1214382 MEMBER SUPPLIES AND MAILINGS 1075478 1075478 PDGA TOURNAMENTS & EVENTS 909408 909408 INTERNATIONAL EVENTS 617194 617194 834150 314032 520118 10326213 8360289 1965924 0 X 880685 648260 339262 6925 58050 46710 133714 343322 644760 203537 540120 318735 254852 221385 4573305 4000517 1500000 1425000 4114 88953 8388742 6984609 668094 71319 2995312 2154740 225000 150000 230249 341317 4118655 2717376 X 4270087 4267233 4270087 4267233 8388742 6984609 X -82854 80000 X false true X false false 540120 318735 221385 221385 ACCRUED LIABILITIES 119928 ACCRUED LEAVE COMPENSATION 57238 CURRENT PORTION OF LONG TERM DEBT 75000 OPERATING LEASE OBLIGATIONS 89151 341317 10243359 10243359 10243359 10246213 10246213 80000 80000 10326213 Part XII, Line 4b-Other expenses not included on Sch D but on 990 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. true Central America and the Caribbean Program services Admin development 6987 East Asia and the Pacific Program services Admin development 9705 Europe including Iceland and Greenland 1 3 Program services Admin development 405195 Middle East and North Africa Program services Admin development 1000 North America Not the United States 1 2 Program services Admin development 106397 South America 1 Program services Admin development 36073 Sub-Saharan Africa Program services Admin development 3125 2 6 2 6 568482 568482 East Asia and the Pacific INSTALL AND DEVELOP DISC GOLF COURSES 6600 WIRE TRANSFERS Central America and the Caribbean INSTALL AND DEVELOP DISC GOLF COURSES 9520 WIRE TRANSFERS Sub-Saharan Africa INSTALL AND DEVELOP DISC GOLF COURSES 11160 WIRE TRANSFERS South America INSTALL AND DEVELOP DISC GOLF COURSES 12720 WIRE TRANSFERS 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 10000 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. X false false false false false false DOUG BJERKAAS EXECUTIVE DIRECTOR 175226 175226 Organizational document changes Part VI line 4 EFFECTIVE IN 2024, THE BOARD OF DIRECTORS AND CORPORATE OFFICERS ARE INDEPENDENT OF EACH OTHER. CORPORATE OFFICERS ARE FULL TIME EMPLOYEES. Members or stockholder classes and rights Part VI line 6 THE ORGANIZATION WITH 112,665 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/MEMBERSHIP. 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/ELECTIONS. Governing body meeting documentation Part VI line 8a COMMITTEES DO NOT PUBLICLY DOCUMENT THEIR MEETINGS. UPDATES ARE MADE PUBLIC THROUGH THE PDGA WEBSITE AT HTTPS://WWW.PDGA.COM/VOLUNTEERS/COMMITTEES. 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 PRESIDENT/CEO AND THE TREASURER/CFO, 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 - Education and Training $164,060, IDGC Events & Facility $109,343, Telephone & Communications $35,373, Bad Debt Recovery $5,256. Management & General - Bank and Credit Card Fees $444,555, Education and Training $41,015, Miscellaneous Expenses $18,353, Telephone & Communications $8,843, Postage & Shipping $6,038, Bad Debt Recovery $1314.