2025-03-18T12:19:59-04:00 2024-12-31 841255164 KUNDINGER CORDER & MONTOYA PC 475 LINCOLN STREET SUITE 200 DENVER CO 80203 990 2024-01-01 841248840 COLORADO GOLF ASSOCIATION COLO 3033664653 5990 GREENWOOD PLAZA BLVD STE 102 GREENWOOD VILLAGE CO 80111 EDWARD MATE EXECUTIVE DIRECTOR 3033664653 2025-03-18 true true STEVEN CORDER P01363943 3035345953 2025-03-18 2024 2025-03-06 01:10:19Z EDWARD MATE 5990 GREENWOOD PLAZA BLVD STE 102 GREENWOOD VILLAGE CO 80111 6130792 false X WWW.COGOLF.ORG X 1915 CO SEE PART III, LINE 1. 29 29 33 125 0 4424796 4997101 903946 669172 59173 64097 289113 400422 5677028 6130792 1171665 303638 0 1805270 2012304 0 515539 3358596 3020901 6335531 5336843 -658503 793949 7704618 8945516 804078 577864 6900540 8367652 X THE MISSION OF THE COLORADO GOLF ASSOCIATION, INC. ("ASSOCIATION") IS TO MAKE GOLF AND ALL IT OFFERS AVAILABLE TO EVERYONE. false false 1825877 103638 GOLF PROGRAMS: CGA GOLF PROGRAMS (SEE SCHEDULE O) THE SOLICH CADDIE & LEADERSHIP ACADEMY, LLC (SEE SCHEDULE O) THE BROADMOOR CADDIE & LEADERSHIP ACADEMY (SEE SCHEDULE O) 1392148 200000 669172 CGA CONDUCTED STATE CHAMPIONSHIPS, USGA QUALIFIERS, AND ASSISTED AT NUMEROUS OTHER TOURNAMENTS AND CHAMPIONSHIPS FOR GOLF ENTRANTS. CGA CONDUCTED 24 STATE AMATEUR GOLF CHAMPIONSHIPS AND 16 CGA QUALIFIERS AS WELL AS 24 USGA QUALIFIERS. THE CGA ALSO SUPPORTS THE COLORADO OPEN AND WOMEN'S COLORADO OPEN EVENTS AT GREEN VALLEY RANCH GC, THE ROCKY MOUNTAIN OPEN, AND CHSAA CHAMPIONSHIPS. THE CGA CONDUCTS THE STATE JUNIOR CHAMPIONSHIPS AND STATE TRAVEL TEAMS WERE IDENTIFIED TO COMPETE IN JUNIOR AMERICAS CUP COMPETITIONS. 505268 CGA PERFORMS COURSE RATINGS AND MEASUREMENTS AND MONITORS MEMBER CLUBS' COMPLIANCE WITH USGA HANDICAP CERTIFICATION AND LICENSING REQUIREMENTS. IN 2024, CGA PERFORMED 55 RATINGS, MEASURED COURSES, CONDUCTED COURSE RATING TRAININGS AND CALIBRATION SEMINARS, AND WORLD HANDICAP SYSTEM (WHS) RULES OF HANDICAPPING/GOLF GENIUS SEMINARS. 471537 COMMUNICATIONS 471537 4194830 true true false false false false false false false true true false false true true false true false false false false false false false false false false true false true false false false false false false false false false false false false true true false false false true 23 0 true 33 true false false false false false true true false false false false false false false false X 29 29 false false false false false false false true true false true false true true true true true true true true false X JAMES SPIERINGS 3039742115 5990 GREENWOOD PLAZA BLVD 102 GREENWOOD VILLAGE CO 80111 EDWARD MATE EXECUTIVE DI 40.00 1.00 X 230000 0 22231 JOE MCCLEARY CHIEF BUS. O 40.00 1.00 X 130000 0 14309 RYAN SMITH CHIEF DEV. O 40.00 1.00 X 130000 0 18606 SARA SILVA MONTGOMERY PRESIDENT 1.00 X X 0 0 0 BILL WOODWARD VICE PRESIDE 1.00 X X 0 0 0 SUSIE ROH TREASURER 1.00 X X 0 0 0 TY HOLT VICE PRESIDE 1.00 X X 0 0 0 LILLY DYE HARMON SECRETARY 1.00 X X 0 0 0 GARY ALBRECHT PAST PRESIDE 1.00 X X 0 0 0 MIKE GOODART BOARD MEMBER 1.00 X 0 0 0 KELLY GREEN BOARD MEMBER 1.00 X 0 0 0 KHADIJA HAYNES BOARD MEMBER 1.00 X 0 0 0 LANCE JOHNSON BOARD MEMBER 1.00 X 0 0 0 BRIAN KLIPP BOARD MEMBER 1.00 X 0 0 0 JUDY MAILLIS BOARD MEMBER 1.00 X 0 0 0 RANDY NAKAGAWA BOARD MEMBER 1.00 X 0 0 0 MIKE PEREZ BOARD MEMBER 1.00 X 0 0 0 LAURIE STEENROD BOARD MEMBER 1.00 X 0 0 0 CHRIS THAYER BOARD MEMBER 1.00 X 0 0 0 AMY TURNER BOARD MEMBER 1.00 X 0 0 0 BRAD WIESLEY BOARD MEMBER 1.00 X 0 0 0 FRANK WILKINSON BOARD MEMBER 1.00 X 0 0 0 GREG WITH BOARD MEMBER 1.00 X 0 0 0 MARY WOULFE BOARD MEMBER 1.00 X 0 0 0 KEITH YBANEZ BOARD MEMBER 1.00 X 0 0 0 WILL NICHOLSON BOARD MEMBER 1.00 X 0 0 0 MARK CRABTREE BOARD MEMBER 1.00 X 0 0 0 EUNICE KIM BOARD MEMBER 1.00 X 0 0 0 PEGGY ONIEL-JONES BOARD MEMBER 1.00 X 0 0 0 TAI PALACIO BOARD MEMBER 1.00 X 0 0 0 KAREN SPAULDING BOARD MEMBER 1.00 X 0 0 0 LAURA STUTO BOARD MEMBER 1.00 X 0 0 0 490000 55146 3 false true false 3934077 1063024 4997101 TOURNAMENT INCOME 900099 669172 669172 669172 64097 64097 MEMBER ENGAGEMENT 900099 230950 230950 MISCELLANEOUS 900099 161972 161972 ADMINISTRATIVE FEES 900099 7500 7500 400422 6130792 1069594 64097 X 303638 303638 515146 277270 186361 51515 1245625 970886 18376 256363 28905 13858 12100 2947 85911 41195 35982 8734 136717 65577 57307 13833 7061 7061 15641 15641 132017 77380 50835 3802 211753 120252 66320 25181 57187 27350 24035 5802 72679 64913 5207 2559 45108 31639 10756 2713 182083 117754 51821 12508 42662 20466 17880 4316 TOURNAMENT EXPENSE 708301 708301 MEMBERSHIP EXPENSE 299008 270134 28874 GHIN FEES 226581 226581 BROADMOOR ACADEMY EXPENSE 192070 185978 6092 828750 671658 60700 96392 5336843 4194830 626474 515539 656999 465281 1046579 1459446 62000 9613 26969 699174 109552 440846 589622 2076695 2455237 3411886 3948961 7704618 8945516 150868 105892 59811 653210 412161 804078 577864 X 6838540 8298428 62000 69224 6900540 8367652 7704618 8945516 X 793949 172223 500940 X X false true X true false X 943115 849538 815746 834641 1063024 4506064 943115 849538 815746 834641 1063024 4506064 4298 4501766 40286 63555 52205 58917 64097 279060 4785124 17718373 0.94080 0.93360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 280844 20115 287878 13081 344668 -46541 17283 280844 334430 30897 20659 344668 303451 49616 18637 334430 false false 410909 410909 288265 109552 178713 589622 INVESTMENT IN CCGO 3688735 RIGHT-OF-USE ASSETS 260226 3948961 CAPITAL/OPERATING LEASE OBLIGATION 274576 UNEARNED REVENUE 137585 412161 6287374 172223 172223 6115151 15641 15641 6130792 5321202 5321202 15641 15641 5336843 SCHEDULE D, PAGE 2, PART V, LINE 4 THE BOARD OF COLORADO GOLF ASSOCIATION ESTABLISHED THE COLORADO JUNIOR GOLF ENDOWMENT FUND TO SUPPORT PROGRAMS THAT FOSTER AND PROMOTE THE EXPOSURE OF THE GAME OF GOLF AND ITS INHERENT VALUES OF INTEGRITY, SPORTSMANSHIP, AND SELF DISCIPLINE TO YOUNG PEOPLE WHO WOULD OTHERWISE NOT HAVE THE OPPORTUNITY TO EXPERIENCE THE GAME. THESE FUNDS WERE TRANSFERRED TO THE COLORADO GOLF FOUNDATION IN 2023. true COMMONGROUND GOLF COURSE 10300 E GOLFERS WAY AURORA CO 80010 260655883 200000 SEE PART IV LAKEWOOD COUNTRY CLUB 6800 W 10TH AVE LAKEWOOD CO 80214 840247380 501C7 26050 SEE PART IV COLORADO PGA REACH FOUNDATION 6630 BEAR DANCE ROAD STE 200 LARKSPUR CO 80118 841354185 501C3 25000 SEE PART IV FIRST TEE- GREEN VALLEY RANCH 20309 E 48TH PLACE DENVER CO 80249 200377476 501C3 9000 SEE PART IV 2 2 SCHEDULE I, PAGE 1, PART I, LINE 2 CGA'S GRANT MAKING PROCEDURES ENSURE ALL GRANTS ARE MADE TO COLORADO-BASED GOLF ORGANIZATIONS WITH PROGRAMS THAT USE GOLF TO BUILD IMPORTANT LIFE SKILLS AND CHARACTER IN YOUNG PEOPLE. THE GRANTEE PROVIDES FOLLOW-UP REPORTS ACKNOWLEDGING THE FUNDS WERE USED FOR THE INTENDED PURPOSES OR PROGRAMS. SCHEDULE I, PAGE 4, PART IV PART II, 1(H): COMMONGROUND GOLF COURSE TO SUPPORT CCGO OPERATIONS. COLORADO PGA REACH FOUNDATION TO SUPPORT THE JUNIOR PLAYER DEVELOPMENT PROGRAM. LAKEWOOD COUNTRY CLUB TO SUPPORT THE METRO DENVER CADDIE FUND FIRST TEE - GREEN VALLEY RANCH TO SUPPORT THE MISSION OF FIRST TEE - GREEN VALLEY RANCH BY PROVIDING YOUNG PEOPLE WITH EDUCATION PROGRAMS THAT BUILD CHARACTER, INSTILL LIFE-ENHANCING VALUES AND PROMOTE HEALTHY CHOICES THROUGH THE GAME OF GOLF. X X X X X false false false false false false false false false EDWARD MATE EXECUTIVE DIRECTOR 210000 20000 9209 13022 252231 SCHEDULE J, PAGE 1, PART I, LINE 3 THE SALARY OF THE EXECUTIVE DIRECTOR IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS EXECUTIVE COMMITTEE ANNUALLY AND IS DOCUMENTED IN A LETTER FROM THE BOARD PRESIDENTS. FORM 990, PART III LINE 4B: GOLF PROGRAMS: THE SOLICH CADDIE & LEADERSHIP ACADEMY, LLC (THE ACADEMY) WAS FORMED IN 2012 FOR THE PURPOSE OF EDUCATING AND TRAINING TEENAGERS ON HOW TO BE A CADDIE AND TO USE CADDYING AND THE GAME OF GOLF AS A PLATFORM TO TEACH THEM HOW TO SUCCEED IN LIFE. IN 2024, THE ACADEMY HAD 73 CADDIES IN FIVE GOLF COURSE LOCATIONS. THE ACADEMY IS 100% OWNED BY CGA. THE BROADMOOR CADDIE & LEADERSHIP ACADEMY MISSION IS TO DEVELOP AND OPERATE A WORLD-CLASS CADDIE PROGRAM THAT PROVIDES OUTSTANDING CUSTOMER SERVICE AND AN ENHANCED PLAYING EXPERIENCE FOR MEMBERS AND RESORT GUESTS AT THE BROADMOOR. THROUGH SELECTIVE AND TARGETED RECRUITING, ATTRACT THE HIGHEST QUALITY YOUNG MEN AND WOMEN FOR A UNIQUE GROWTH EXPERIENCE THROUGH CADDYING, LEADERSHIP, AND LIFE SKILL DEVELOPMENT, WHILE ENABLING THEM TO PURSUE SCHOLARSHIP OPPORTUNITIES, SUCH AS THE EVANS SCHOLARSHIP. IN 2024, THE ACADEMY HAD 57 CADDIES. THE ACADEMY IS 100% OWNED BY CGA. THE CGA CONDUCTS GOLF-IN-SCHOOLS CLASSROOM PROGRAMMING FOR STUDENTS GRADES 4-12 AT PUBLIC, PRIVATE, AND CHARTER SCHOOLS AROUND THE DENVER-METRO AREA. THESE SESSIONS CULMINATE WITH A FIELD TRIP TO COMMONGROUND GC FOR A HALF DAY OF ON-COURSE GOLF PROGRAMMING. THIS IS AT NO COST TO THE SCHOOLS. THE CGA PARTNERS WITH SCHOOLS TO PROVIDE GOLF ACTIVITIES ON SCHOOLWIDE FIELD DAYS. THIS IS AT NO COST TO THE SCHOOLS. THE CGA PARTNERS WITH LOCAL NON-PROFIT ORGANIZATIONS LIKE BIG BROTHERS BIG SISTERS, SPECIAL OLYMPICS, ADAPTIVE RECREATION FOR CHILDHOOD HEALTH AND MORE TO PROVIDE INTRODUCTORY GOLF OPPORTUNITIES AND EXPERIENCES AT COMMONGROUND GC. THIS IS DONE AT NO COST TO PARTNER ORGANIZATIONS. THE CGA SERVES AS A SITE DIRECTOR FOR LPGA/USGA GIRLS GOLF PROGRAMMING AT COMMONGROUND GC, ADMINISTERING GOLF ACTIVITIES SPECIFICALLY TAILORED TO GIRLS. THE CGA ADMINISTERS YOUTH ON COURSE IN COLORADO. IN 2024 THERE WERE 8,180 YOUTH ON COURSE MEMBERS WHO PLAYED 36,757 ROUNDS ON 47 PARTICIPATING COURSES. THE CGA SUBSIDIZED OVER 244,000 BACK TO PARTICIPATING COURSES. FORM 990, PAGE 2, PART III, LINE 4D COMMUNICATIONS FORM 990, PAGE 6, PART VI, LINE 10B CURRENTLY THERE ARE NO WRITTEN POLICIES AND PROCEDURES GOVERNING THE ACTIVITIES OF THE CGA WESTERN CHAPTER. HOWEVER, THE EXECUTIVE DIRECTOR MAKES AN ANNUAL TRIP TO ATTEND THE WESTERN CHAPTER ANNUAL MEETING AND DISCUSSES OPERATIONS. TWO MEMBERS OF THE BOARD OF GOVERNORS ARE ALSO MEMBERS OF THE WESTERN CHAPTER GOVERNING BOARD AND ARE FAMILIAR WITH THE POLICIES AND PROCEDURES OF CGA. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD TREASURER AND PRESIDENTS RECEIVE A COPY OF THE FORM 990 FOR DETAILED REVIEW PRIOR TO FILING. ALL OTHER BOARD MEMBERS ARE ALSO AFFORDED THE OPPORTUNITY TO REVIEW THE RETURN IF DESIRED PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST DISCLOSURES ARE REQUIRED TO BE COMPLETED ANNUALLY BY CGA OFFICERS AND BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION INCLUDES COLORADO NONPROFIT ASSOCIATION AND IAGA SALARY SURVEYS, BOARD BUDGET COMMITTEE APPROVAL, BOARD CHAIRMAN AND EXECUTIVE DIRECTOR REVIEW. COMPENSATION IS INCLUDED IN A WRITTEN AGREEMENT. FORM 990, PAGE 6, PART VI, LINE 15B SAME AS LINE 15A. FORM 990, PAGE 6, PART VI, LINE 19 CGA BYLAWS ARE AVAILABLE ON THE COLORADO SECRETARY OF STATE WEBSITE AND THE FINANCIAL REPORT IS AVAILABLE ON THE COLORADO SECRETARY OF STATE CHARITABLE ORGANIZATION REPORT. FORM 990, PART IX, LINE 24E OTHER PROGRAMS & OUTREACH 178,477 4,300 7,443 SOLICH ACADEMY EXPENSES 154,775 10,029 0 GENERAL CONTRIBUTIONS 146,351 0 0 SPONSORSHIPS 136,644 2,911 1,187 FUNDRAISING 0 0 81,851 VOLUNTEER EXPENSES 39,478 9,643 2,728 MISCELLANEOUS 3,907 23,249 632 DUES AND SUBSCRIPTIONS 12,026 10,568 2,551 TOTAL 671,658 60,700 96,392 FORM 990, PART XI, LINE 9 CGA'S SHARE OF CCGO GAIN 500,940 FORM 990, PAGE 12, PART XII, LINE 2C THERE WAS NO CHANGE TO THE AUDIT OVERSIGHT PROCESS DURING THE YEAR. SOLICH CADDIE & LEADERSHIP ACADEMY 5990 GREENWOOD PLAZA BLVD 102 GREENWOOD VILLAGE CO 80111 455142949 PART VII CO 61908 337586 CGA CCRE LLC 5990 GREENWOOD PLAZA BLVD 102 GREENWOOD VILLAGE CO 80111 203471999 PART VII CO -20694 417777 CGA BROADMOOR CADDIE & LEADERSHIP ACADE 5990 GREENWOOD PLAZA BLVD 102 GREENWOOD VILLAGE CO 80111 863710679 PART VII CO 30933 207176 CGA JUNIOR GOLF ALLIANCE OF COLORADO 5990 GREENWOOD PLAZA BLVD 102 GREENWOOD VILLAGE CO 80111 811286661 PART VII CO 501C3 10 PART VII true CCGO LLC 5990 GREENWOOD PLAZA BLVD SUITE 10 GREENWOOD VILLAGE CO 80111 260655883 GOLF COURS CO PART VII C CORP 500940 7622958 1.00000 true false true false false false false false false false false false false false false false false false false false CCGO LLC B 442000 CASH CCRE LLC B 25000 CASH SCHEDULE R PART I, (B) PRIMARY ACTIVITY: SOLICH CADDIE AND LEADERSHIP ACADEMY, LLC: CADDIE ACADEMY CCRE,LLC: HOLDING REAL ESTATE BROADMOOR CADDIE AND LEADERSHIP ACADEMY: CADDIE ACADEMY PART II, (B) PRIMARY ACTIVITY: JUNIOR GOLF ALLIANCE OF COLORADO: SUPPORTING AND PROMOTING JUNIOR GOLF IN THE STATE OF COLORADO. DISSOLVED AS OF JUNE 2024. PART II, (F) DIRECT CONTROLLING ENTITY: JUNIOR GOLF ALLIANCE OF COLORADO CONTROLLED 50% BY COLORADO GOLF ASSOCIATION AND 50% BY COLORADO PGA. DISSOLVED AS OF JUNE 2024.