Nonprofit · EIN 31-1654247
SPIRIT GOLF ASSOCIATION
Tax-exempt · THE WOODLANDS, TX 77380
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $10,544,471 | $9,276,303 | $1,268,168 | $14,329,910 | $11,218,535 | $3,111,375 |
| December 31, 2024 | 990 | $9,652,715 | $10,080,413 | -$427,698 | $12,096,595 | $10,253,388 | $1,843,207 |
| December 31, 2023 | 990 | $9,440,833 | $7,718,588 | $1,722,245 | $13,594,736 | $11,323,831 | $2,270,905 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,567,473
- Program service revenue
- $5,836,566
- Investment income
- $140,432
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $16,000
- Compensation of officers, directors and key employees
- $355,777
- Other salaries and wages
- $211,924
- Salaries, compensation and benefits (total)
- $613,770
- Professional fundraising fees
- $0
- Legal fees
- $1,072
- Accounting fees
- $31,750
- Occupancy
- $6,512,114
- Depreciation
- $1,200,922
- Program services (functional)
- $8,531,192
- Management and general (functional)
- $663,026
- Fundraising (functional)
- $82,085
Balance sheet and other
- Total assets, start of year
- $12,096,595
- Total assets, end of year
- $14,329,910
- Total liabilities, end of year
- $11,218,535
- Net assets, end of year
- $3,111,375
- Land, buildings and equipment
- $2,035
- Net assets without donor restrictions
- $3,111,375
- Gross receipts
- $10,544,471
- Employees
- 6
- Volunteers
- 18
- Year formed
- 1999
- State of legal domicile
- TX
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Bettiann Barnard | Membership Director Key employee | 40 | $205,300 | $8,566 |
| Jason Manley | Chief Financial Officer Officer | 40 | $141,284 | $627 |
| Cale Reneau | Marketing Director Highest-paid employee | 40 | $107,978 | $5,279 |
| Corbin J Robertson Jr | Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Will Robertson | Vice Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Bo Sturdivant | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Rob Addinton | Director Trustee or director | 1 | $0 | $0 |
| Willie Alexander | Director Trustee or director | 1 | $0 | $0 |
| Dennis Barnes | Director Trustee or director | 1 | $0 | $0 |
| Stacy Dennis | Director Trustee or director | 1 | $0 | $0 |
| Charlie Epps | Director Trustee or director | 1 | $0 | $0 |
| Allison Jarrett | Director Trustee or director | 1 | $0 | $0 |
| Stacy Lewis | Director Trustee or director | 1 | $0 | $0 |
| Richard Martin | Director Trustee or director | 1 | $0 | $0 |
| Shea Morenz | Director Trustee or director | 1 | $0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael J O'Donnel | Director Trustee or director | 1 | $0 |
| Hewitt Pate | Director Trustee or director | 1 | $0 |
| Reid Ryan | Director Trustee or director | 1 | $0 |
| Loren Singletary | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 23 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Bettiann Barnard | Membership Director Key employee | 40 | $195,750 | $8,448 |
| Jason Manley | Chief Financial Officer Officer | 40 | $133,600 | $348 |
| Corbin Robertson Jr | Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Will Robertson | Vice Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Robert Sturdivant | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Robert Addington | Director Trustee or director | 1 | $0 | $0 |
| Willie J Alexander | Director Trustee or director | 1 | $0 | $0 |
| Doug Aron | Director Trustee or director | 1 | $0 | $0 |
| Jim Baker | Director Trustee or director | 1 | $0 | $0 |
| Dennis Barnes | Director Trustee or director | 1 | $0 | $0 |
| Duke Butler | Director Trustee or director | 1 | $0 | $0 |
| John Carver | Director Trustee or director | 1 | $0 | $0 |
| Stacy Dennis | Director Trustee or director | 1 | $0 | $0 |
| Charlie Epps | Director Trustee or director | 1 | $0 | $0 |
| Greg Hammer | Director Trustee or director | 1 | $0 | $0 |
| Allison Jarrett | Director Trustee or director | 1 | $0 | $0 |
| Stacy Lewis | Director Trustee or director | 1 | $0 | $0 |
| Richard J Martin | Director Trustee or director | 1 | $0 | $0 |
| Shea Morenz | Director Trustee or director | 1 | $0 | $0 |
| Michael J O'Donnel | Director Trustee or director | 1 | $0 | $0 |
| Hewitt Pate | Director Trustee or director | 1 | $0 | $0 |
| Reid Ryan | Director Trustee or director | 1 | $0 | $0 |
| Loren Singletary | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 23 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Bettiann Barnard | Membership Director Key employee | 40 | $182,752 | $7,500 |
| Jason Manley | Chief Financial Officer Officer | 40 | $95,950 | $2,459 |
| Corbin Robertson Jr | Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Will Robertson | Vice Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Robert Sturdivant | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Robert Addington | Director Trustee or director | 1 | $0 | $0 |
| Willie J Alexander | Director Trustee or director | 1 | $0 | $0 |
| Doug Aron | Director Trustee or director | 1 | $0 | $0 |
| Jim Baker | Director Trustee or director | 1 | $0 | $0 |
| Dennis Barnes | Director Trustee or director | 1 | $0 | $0 |
| Duke Butler | Director Trustee or director | 1 | $0 | $0 |
| John Carver | Director Trustee or director | 1 | $0 | $0 |
| Stacy Dennis | Director Trustee or director | 1 | $0 | $0 |
| Charlie Epps | Director Trustee or director | 1 | $0 | $0 |
| Greg Hammer | Director Trustee or director | 1 | $0 | $0 |
| Allison Jarrett | Director Trustee or director | 1 | $0 | $0 |
| Stacy Lewis | Director Trustee or director | 1 | $0 | $0 |
| Richard J Martin | Director Trustee or director | 1 | $0 | $0 |
| Shea Morenz | Director Trustee or director | 1 | $0 | $0 |
| Michael J ODonnel | Director Trustee or director | 1 | $0 | $0 |
| Hewitt Pate | Director Trustee or director | 1 | $0 | $0 |
| Reid Ryan | Director Trustee or director | 1 | $0 | $0 |
| Loren Singletary | Director Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2441 HIGH TIMBERS DR STE 430, THE WOODLANDS, TX 77380-1052
- In care of
- % CORBIN J ROBERTSON JR
- Principal officer (990 for 2025)
- Corbin Robertson Jr, 2441 High Timbers 430, The Woodlands, TX 77380
- Signed the 990
- Robert C Sturdivant, Treasurer
- Phone
- (281) 298-2610
- Website
- www.thespiritgolf.com
- Return prepared by
- Blazek & Vetterling
Mission
We promote amateur sports through our international amateur golf championship, provide facilities and support for other amateur golf events, and support amateur athletes for golf competitions, all as a qualified amateur sports organization under section 501(j)(2).
Program accomplishments
- The Spirit Golf Association ("SGA") promotes golf activities at Whispering Pines Golf Club near Houston, Texas, through its Membership Program. The sport of golf provides physical & health benefits. Association membership consists of individuals, corporations, and charitable partners who make annual charitable contributions to support the organization's philanthropic missions.Expenses $8,418,975 · grants $16,000 · revenue $5,391,726
- The Spirit International Amateur Golf Championship is a biennial event showcasing the world's best amateur golfers from around the globe. The Texas Golf Association governs the competition.Expenses $112,217 · revenue $444,840
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 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
- 31-1654247
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2000
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N70)
- Assets (IRS master file)
- $14,329,910
- Income (IRS master file)
- $10,544,471
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $10,544,471 | $9,276,303 | $14,329,910 | XML |
| 990 | December 2024 | $9,652,715 | $10,080,413 | $12,096,595 | XML |
| 990 | December 2023 | $9,440,833 | $7,718,588 | $13,594,736 | XML |
| 990 | December 2022 | $7,658,623 | $7,354,105 | $12,927,088 | IRS |
| 990 | December 2021 | – | – | – | 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 31-1654247).
Questions about SPIRIT GOLF ASSOCIATION
- What is the EIN of SPIRIT GOLF ASSOCIATION?
- The employer identification number (EIN) of SPIRIT GOLF ASSOCIATION is 31-1654247.
- Is SPIRIT GOLF ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to SPIRIT GOLF ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPIRIT GOLF ASSOCIATION 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 SPIRIT GOLF ASSOCIATION 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 SPIRIT GOLF ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SPIRIT GOLF ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Corbin Robertson Jr.
- Who are the officers and directors of SPIRIT GOLF ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 19 people; 3 received compensation from the organization, the highest $205,300 (Bettiann Barnard, Membership Director).
- How much revenue does SPIRIT GOLF ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $10,544,471, expenses of $9,276,303 and total assets of $14,329,910 at year end.
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All nonprofits in THE WOODLANDS · Texas · Recreation and sports