Return of Organization Exempt From Income Tax 007990s.foundationcenter.org/990_pdf_archive/741/741486171/741486171... · trusts mustattach a completed Schedule A(Form 990 or 990-EZ).

Y IV

C.

1ri

iLC

A For the 2007 calendar year, or tax year beginning October 1 , 2007, and ending September 30 , 20 08

B Check if applicable Please C Name of organization D Employer identification number

uselAddress change or HOUSTON GOLF ASSOCIATION 74 1486171

q rebel or

q Name changeprint or Number and street (or P.O box if mail is not delivered to street address)t

Room/surte E Telephone numberype.

q Initial return see 5810 WILSON ROAD 112 ( 281 454-7000Specific

City or town, state or country, and ZIP + 4q Termination rnstruc- F Accounting method: q Cash Q Accrual

eons. HUMBLE, TX 77396q Amended return

q Other (specify) ►

q Application pending • Section 501(c)(3) organizations and 4947(a)(1) nonexempt charitable H and I are not applicable to section 527 organizations

I ff l 3qqtrusts must attach a completed Schedule A (Form 990 or 990-EZ). s this a group return for a i iates?H(a) Yes No

G Website: ► www.hga.orgH(b) If "Yes," enter number of affiliates oo---------------

H(c) Are all affiliates included? q Yes q No

J Organization type (check only one) ► 3q 501(c) ( 3 ) -4 (insert no.) q 4947(a)(1) or q 527 Of "No," attach a list. See instructions.)

K Check here ► [] if the organization is not a 509(a)(3) supporting organization and its gross H(d) Is this a separate return filed by an

organization covered by a group ruling? q Yes Q Noreceipts are normally not more than $25,000 A return is not required, but if the organization chooses

to file a return, be sure to file a complete return. I Group Exemption Number ►M Check ► q if the organization is not required

L Gross receipts Add lines 6b, 8b, 9b, and 10b to line 12 ► to attach Sch. 8 (Form 990, 990-EZ, or 990-PF).

FOM Revenue. Expenses. and Chances in Net Assets or Fund Balances (See the instructions.)

OMB No 1545-0047

Form 990 Return of Organization Exempt From Income Tax 007Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung

benefit trust or private foundation)Open to PubIN

IncemalDepartment of

Revenu ethe

service Do-Treawry

The organization may have to use a copy of this return to satisfy state reporting requirements. Inspection

1 Contributions , gifts, grants , and similar amounts received:

a Contributions to donor advised funds . . . . . 1a 1,424,927

b Direct public support (not included on line 1a) . . . . #lb

:::-c Indirect public support (not included on line 1a) .

d Government contributions (grants) (not included on line 1a)

e Total (add lines 1a through 1d) (cash $ noncash 9 ) le 1 , 424,927

2 Program service revenue including government fees and contracts (from Part VII, line 93 ) 2 13,436,453

3 Membership dues and assessments . . . . . . . . . . . . . . . . 3 41,163

4 Interest on savings and temporary cash investments . . . . . . . . 4 172,777

5 rities . . . . 56a ross r 6;IVE^ , , , , , , , , , 6a

b es : renta l expenses . . () . . . . . . 6b

c ent i c o r^ ({q,^¢ . act line 6b from line 6a 6c

7 fH(;

r in t c FJe^ de 7

8a r0 is other (A) Securities (B) Other

an innr E N. UT . . . . 8a

b Less : cos t o xpenses. 8b

c Gain or (loss) (attach schedule) . . . 8c

d Net gain or (loss). Combine line 8c, columns (A) and (B) . . . . . . . . 8d

9 Special events and activities (attach schedule). If any amount is from gaming, check here ► q

a Gross revenue (not including $ ofcontributions reported on line 1 b) . . . . . . . 9a

b Less : direct expenses other than fundraising expenses . 9b

c Net income or (loss) from special events. Subtract line 9b from line 9a . . 9c

10a Gross sales of inventory , less returns and allowances 10a

b Less: cost of goods sold . . . . . . . . . . 10b

c Gross profit or (loss ) from sales of inventory (attach schedule). Subtract line 1 Ob from line 1 Oa 10c

11 Other revenue (from Part VII, line 103) . 1112 Total revenue . Add lines le , 2, 3, 4, 5, 6c, 7, Sd , 9c, 10c, and 11 12 15 , 075,320

13 Program services (from line 44 , column (B)) . . . . . 13 13,274,598

14 Management and general (from line 44 , column (C)) . . . . . . . . . 14 711,770

. 15 Fundraising (from line 44, column ( D)) . . . . . . . . . . . . . 15 442,723

w 16 Payments to affiliates (attach schedule) . . . . . . . . . . . . . 1617 Total expenses. Add lines 16 and 44 , column (A) 17 14 , 429,091

18 Excess or (deficit) for the year. Subtract line 17 from line 12 . . . . . . 18 646,229

19 Net assets or fund balances at beginning of year (from line 73 , column (A)) . . 19 3 , 551,212

20 Other changes in net assets or fund balances (attach explanation) . . . . . . . 20z 21 Net assets or fund balances at end of year. Combine lines 18 , 19, and 20 21 4,197,441

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions . Cat No 11282Y Form 990 (2007)

ti

Form 990 (2007) Page 2

1:M-111111111 Statement of All organizations must complete column (A). Columns (B), (C), and (D) are required for section 501(c)(3) and (4)

Functional Expenses organizations and section 4947(a)(1) nonexempt chartable trusts but optional for others. (See the instructions.)

Do not include amounts reported on line (A) Total (B) Program (C) Management (D) Fundraising6b, 8b, 9b, lob, or 16 of Part I. services and general

22a Grants paid from donor advised funds (attach schedule)

(cash $ noncash $ )If this amount includes foreign grants, check here 11 . q 22a 1,147,294 1,147,294

22b Other grants and allocations (attach schedule)

(cash $ noncash $ )check here ► qIf this amount includes foreign grants 22b,

23 Specific assistance to individuals (attach

.schedule) . . . 23. . . . .

24 Benefits paid to or for members (attach

schedule) . . . 24. . . . .

25a Compensation of current officers, directors,

etc. listed in Part V-A . . .key employees 25a 264,583 145,520 52,917 66,146,

b Compensation of former officers, directors,key employees, etc. listed in Part V-B . . 25b

c Compensation and other distributions, notincluded above, to disqualified persons (asdefined under section 4958(0(1)) and persons

described in section 4958(c)(3)(B) . . . . 25c

26 Salaries and wages of employees not included

on lines 25a, b, and c . . . . . . . 26 366,346 276,734 89,612

27 Pension plan contributions not included onlines 25a, b, and c . . . . 27 57,853 40,917 11,571 5,365

28 Employee benefits not included on lines25a - 27 . . . . . . . . 28

29 Payroll taxes . . . . . . . . . . 29 43,664 32,385 8,733 2,546

30 Professional fundraising fees . . . . 30

31 Accounting fees . . . . . . . . . 31 35,000 35,000

32 Legal fees . . . . . . . . 32

33 Supplies . . . . . . . . . 33 2,636 2,636

34 Telephone . . . . . . . . . . 34 39,258 39,258

35 Postage and shipping . . . . , . , 35 13,986 13,986

36 Occupancy . . . . . . . . . . , 36 173,485 173,485

37 Equipment rental and maintenance . . . . 37 19,576 19,576

38 Printing and publications . . . . . 38 137,081 101,622 1,375 34,084

39 Travel . . . . . . . . . . . . . 39

10 Conferences, conventions, and meetings . 40

41 Interest . . . . . . . . . . . . 41

42 Depreciation, depletion, etc. (attach schedule) 42 467,728 325,385 142,343

13 Other expenses not covered above (itemize):a Statement4_______________________________ 43a 11,295,440 10,839,580 135,264 320,596b FirstTeeProgram------------------ -------- ------- 43b 256,413 256,413

c Junior Golf Scholarshps 43c 39,000 39,000

d Amateur Services___________________________--- ----------- 43d 20,991 20,991

e -Birdies for Charity ________________________________ 43e 31,069 31,069

f Tournament Series for Children------------------------------------------------ 43f 17,688 17,68843g

14 Total functional expenses. Add lines 22athrough 43g. (Organizations completingcolumns (BHD), carry these totals to lines13-15) 44 14,429,019 13,274,598 711,770 442,723

Joint Costs. Check ► q if you are following SOP 98-2.Are any j oint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services? . ► q Yes El NoIf "Yes," enter (1) the aggregate amount of these joint costs $ ; (ii) the amount allocated to Program services $(Iii) the amount allocated to Management and general $ and (v) the amount allocated to Fundraising $

Form 990 (2007)

Form 990 (2007) Page 3

FOM Statement of Program Service Accomplishments (See the instructions.)

Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a

particular organization. How the public perceives an organization in such cases may be determined by the information presented

on its return. Therefore, please make sure the return is complete and accurate and fully describes, in Part III, the organization's

programs and accomplishments.

What is the organization's primary exempt purpose? ► Statement 5 Program ServiceExpenses

All organizations must describe their exempt purpose achievements in a clear and concise manner. State the number (Required for 501 (c)(3) and

of clients served, publications issued, etc. Discuss achievements that are not measurable. (Section 501(c)(3) and (4) (4) orgs . and 4947(a)(1)nal totlusts uorganizations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants and allocations to others.) , es

ja ConVibutions of $1,147.294 to othe Section 501(c(3) organizations with the net proceeds from the conduct of the

------------------PGA Tour professional golf event (See -Statement-5) _ _ _ _ _ _ _ _ _ _ _

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-------------------------------------------------------------------------------------------------------------------------(Grants and allocations $ ) If this amount includes foreign grants, check here ► q 12,636,963

b Jumor_Golf Scholarships and conducting Junior G01f Events (See Statement 6)---------------

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-----ant-t-s--andlloc----a------at--ion--s-------------------------------------------If- this---amou----n---includes----------------grants-,-(Gr$ 39,000 ) t foreign check here q 60,231

c Conducting other Amateur golf events and tournament activities for the benefit of other Section 501 (c) (3)-

or amzations and also to render support and assistance to a program to foster national amateur soilsg --------------- ------------------

_competition within the meaning of Section 501 ()), in golf by sponsoring events to develop athletes for-------------- - ---------------------------national competition.

-------- ---- ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ --- ---- ---- ----------------------------------------------------------------------------------------------------------------------------(Grants and allocations $ ) If this amount includes foreign grants, check here ► q 20,991

d _First Tee -Program_ : To impact the lives of young people byproviding learning facilities and educationalprograms----------- ---- - -------------- - ------------------- --- - - -- --- - --------that promote character development and life enhancing values through the game of golf .--------------------- - --------------------- - ------------- ---- - ------- - --------------------------------

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----------------------------------------------------------------------------- ----- --------------------------------------

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--r--an---ts--an- if- llo---cation------s-----$

---------------------------------I f--th--is---amount----------includes-----fo-r---------------------(G) eign -grants-, check here ► q 56,413

e Other program services (attach schedule)

(Grants and allocations $ ) If this amount includes foreign grants, check here ► q

f Total of Program Service Expenses (should equal line 44, column (B), Program services). . ► 13,274,598

Form 990 (2007)

Form 990 (2007) Page 4

Ralanr Sheets LSPA thB instnuctions.)

Note: Where required, attached schedules and amounts within the description (A) (B)

column should be for end-of-year amounts only Beginning of year End of year

45 Cash-non-interest-beanng ' 2,796,136 45 3,951,956. . . . . . . . . . . ..

. .46 Savings and temporary cash investments . . . 592,847 46 623,838. . . .

47a Accounts receivable . . . . . 47a 131,817

b Less: allowance for doubtful accounts 47b (2,650) 297,084 47c 129,167

48a Pledges receivable . . . . . .

b Less: allowance for doubtful accounts 48b 48c

49 Grants receivable . . 49. . . . . . .. . . . . . . .

50a Receivables from current and former officers, directors, trustees, and

key employees (attach schedule) . . . . . . . . . . . 50a.

b Receivables from other disqualified persons (as defined under section

4958(f)(1)) and persons described in section 4958(c)(3)(B) (attach schedule) 50b

51a Other notes and loans receivable (attach

schedule) . . . . . . . 51a

b Less: allowance for doubtful accounts 51b 51c

52 Inventories for sale or use . . . . . . . . . . . . . . 52

53 Prepaid expenses and deferred charges . . 69,738 53 87,109

54a Investments-publicly-traded securities . . . ► q Cost q FMV 54a

b Investments-other securities (attach schedule) ► q Cost El FMV 54b

55a Investments-land, buildings, andequipment. basis . . . .

b Less: accumulated depreciation (attachschedule) . . . . . . . . . . 55b 55c

56 Investments-other (attach schedule) . . 56

57a Land, buildings, and equipment: basis . 57a 3,465,055

b Less: accumulated depreciation (attachschedule) . . . . . . . . 57b (1,544,292) 1,931,277 57c 1,920,763

58 Other assets, including program-related investments(describe ► .Statement 7 57,466 58 78,853

59 Total assets (must equal line 74). Add lines 45 through 58 . 5,744,548 59 6,791,685

60 Accounts payable and accrued expenses . . . . . . . . . 538,124 60 793,091

61 Grants payable . . . . . . . . . . . . . . . . . . 61

62 Deferred revenue . . . . . . . . . . . . . . . . . 1,655,212 62 1,801,153

d 63 Loans from officers, directors, trustees, and key employees (attachschedule) . . . . . . . . . . . . . . . . . . . . 63

o 64a Tax-exempt bond liabilities (attach schedule) . . . . . 64a

b Mortgages and other notes payable (attach schedule) . . . . . 64b

65 Other liabilities (describe ► ...........................................) 65

66 Total liabilities. Add lines 60 through 65 2,193,336 66 2,594,244

Organizations that follow SFAS 117, check here ► q and complete lines67 through 69 and lines 73 and 74.

0 67 Unrestricted . . . . . . . . . . . . . . . . . . . 3,197,112 67 3,757,949

68 Temporarily restricted . 354,100 68 439,492

co 69 Permanently restricted . . . . . . . . . . . . . . . 69

3 Organizations that do not follow SFAS 117, check here ► q and

u, complete lines 70 through 74.

0 70 Capital stock, trust principal, or current funds. . . . . . . . 70

71 Paid-in or capital surplus, or land, building, and equipment fund 71

72 Retained earnings, endowment, accumulated income, or other funds 72

73 Total net assets or fund balances. Add lines 67 through 69 or lines

Z70 through 72. (Column (A) must equal line 19 and column (B) mustequal line 21) . . . . . . . . . . . . . . . . . 3,551,212 73 4,197,441

74 Total liabilities and net assets/fund balances. Add lines 66 and 73 5,744,548 74 6,791,685

Form 990 (2007)

I

Form 990 (2007) Page 5

Reconciliation of Revenue per Audited Financial Statements With Revenue per Return (See the

instructions.)

and other support per audited financial statementsgainsTotal revenue a 13,448,822,,a

b Amounts included on line a but not on Part I, line 12:

. . . . . . . .1 Net unrealized gains on investments

.

b1. . .

. . . . . . . .2 Donated services and use of facilities . b2.

. . . . .3 Recoveries of prior year grants b3. . . . . . . .

4 Other (specify) : .............................................................b4

Add fines bi through b4 . . b. . . . . . . . . . . . .. . . . . .

c Subtract line b from line a . . . . . . . . . . . .. . . c. . . . .

d Amounts included on Part I, line 12, but not on line a:

1 Investment expenses not included on Part I, line 6b d1

2 Other (specify): Charity Partner donations and membership dues

d2 1, 626, 498--------------------------------------- - ------------------------------------ - --- --

Add lines dl and d2 . . . . . . . . . . . . . . . . 1 , 626,498

e Total revenue (Part I, line 12). Add lines c and d . ►Reconciliation of Expenses per Audited Financial Statements With Expenses p

e

er R

15,075,320

eturn

a Total expenses and losses per audited financial statements - a 12,802,593

b Amounts included on line a but not on Part I, line 17:

1 Donated services and use of facilities . . . . . . . . . . . b1

2 Prior year adjustments reported on Part I, line 20 . . . . . . . b2

3 Losses reported on Part I, line 20 . . . . . . . . . b3

4 Other (specify) . .............................................................

--------------------------------------------------------------------------------- b4

Add lines b1 through b4 . . . . . . . . . . . . . . . . . . . b

c Subtract line b from line a . . . . . . . . . . . . . . . . . . . . . . . c

d Amounts included on Part I, line 17, but not on line a:

I Investment expenses not included on Part I, line 6b . . d1

2 Other (specify)- Charity Partner donations and membership dues

--------------------------------------------------------------------------------- d2 1,626,498

Add lines d1 and d2 . . . . . . . . . . d 1 ,626,498e Total expenses (Part I, line 17). Add lines c and d . ►

Current Officers, Directors , Trustees , and Key Employees (List each person who wasor kev employee at any time dunno the year even if they were not compensated.) (See the ins

e

an otructio

14, 429,091

fficer, director, trustee,ns l

(A) Name and address(B)

Title and average hours perweek devoted to position

(C) Compensation( If not paid , enter

-0-.)

( D) Contributions to employeebenefit plans & deferredcom pensation plans

(E) Expense accountand other allowances

Statement 2--------------------------------------------------------------

264,583 21 , 458 None

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Form 990 (2007)

Form 990 (2007) Page 6

Current Officers , Directors , Trustees , and Key Employees (continued) Yes No

75a Enter the total number of officers , directors , and trustees permitted to vote on organization business at board

meetings . . . . . . . . . . . . . . . . . . . . . . . ► ---------- 17-----------

b Are any officers , directors , trustees , or key employees listed in Form 990, Part V-A, or highest compensated

employees listed in Schedule A, Part I , or highest compensated professional and other independentPart II-A or II-B related to each other through family or businessntractors listed in Schedule A ,,co

" attach a statement that identifies the individuals and explains the relationship(s)relationships ? If "Yes 75b 3.,

c Do any officers , directors, trustees , or key employees listed in Form 990, Part V-A, or highestcompensated employees listed in Schedule A, Part I , or highest compensated professional and other

independent contractors listed in Schedule A, Part II -A or II-B , receive compensation from any otherwhether tax exempt or taxable that are related to the organization ? See the instructions fororganizations ,,

the definition of "related organization .". ► 75c 3

If "Yes ," attach a statement that includes the information described in the instructions. _Jd Does the organization have a written conflict of interest policy? 75d 3

Former Officers , Directors , Trustees , and Key Employees That Received Compensation or Other Benefits (If any formerofficer, director, trustee, or key employee received compensation or other benefits (described below) during the year, list thatperson below and enter the amount of compensation or other benefits in the appropriate column See the instructions.)

(A) Name and address (B) Loans and Advances(C) Compensation

(if not paid,enter -0 -)

ID) Contributions to employeebenefd plans & dete tedcom pensation plans

( E) Expenseaccount and other

allowances

N/A----- ----------------------------------------------------------

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Other Information (See the instructions. Yes No

76 Did the organization make a change in its activities or methods of conducting activities? If "Yes " attach a -,detailed statement of each change . . . . . . . . . . . . . . . . . . . . . . . 76 3

77 Were any changes made in the organizing or governing documents but not reported to the IRS? . . . 77 3

78a

If "Yes," attach a conformed copy of the changes.

Did the organization have unrelated business gross income of $1 000 or more during the year covered by,this return? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78a 3

b If "Yes," has it filed a tax return on Form 990-T for this year? . . . . . . . . . . . . . . 78b

79 Was there a liquidation, dissolution, termination, or substantial contraction during the year? If "Yes " attach,a statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 3

Boa Is the organization related (other than by association with a statewide or nationwide organization) throughcommon membership, governing bodies, trustees, officers etc. to any other exempt or nonexempt --, ,organization? . . . . . . . . . . . . . . . . . . . . . . . . . 80a

-

3

b

818

If "Yes," enter the name of the organization ► ----------------------------------------- -------------------------

--------------------------- --------------------------- and check whether it is q exempt or q nonexemptEnter direct and indirect political expenditures. (See line 81 instructions.) 81a

b Did the organization file Form 1120-POL for this year? 81b 3

Form 990 (2007)

Page 7Forth 990 (2007) '

Other Information (continued) Yes No

82a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge

or at substantially less than fair rental value? . . . . . . . . . . . . . . . . . . . . .

b If "Yes," you may indicate the value of these items here. Do not include this

amount as revenue in Part I or as an expense in Part II.

(See instructions in Part III.) . . . . . . . . . . . . . . . . I82b

83a Did the organization comply with the public inspection requirements for returns and exemption applications?

b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? . . .

84a Did the organization solicit any contributions or gifts that were not tax deductible? .

b If "Yes," did the organization include with every solicitation an express statement that such contributions or

gifts were not tax deductible? . . . . . . . . . . . . . . . . . . .

85a 501(c)(4), (5), or (6). Were substantially all dues nondeductible by members? . . . . . . . . . . .

b Did the organization make only in-house lobbying expenditures of $2,000 or less? .

If "Yes" was answered to either 85a or 85b, do not complete 85c through 85h below unless the organization

received a waiver for proxy tax owed for the prior year.

c Dues, assessments, and similar amounts from members . . . . 85c

d Section 162(e) lobbying and political expenditures . . . . . . 85d

e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices 85e

f Taxable amount of lobbying and political expenditures (line 85d less 85e) 85f

g Does the organization elect to pay the section 6033(e) tax on the amount on line 85f2 . . . . . . .

h If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount on line 85fto its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for thefollowing tax year? . . . . . . . . . . . . . . . . . . . . .

86 501(c)(7) orgs. Enter. a Initiation fees and capital contributions included on line 12 . . 86a

b Gross receipts, included on line 12, for public use of club facilities . . . 86b

87 501(c)(12) orgs. Enter: a Gross income from members or shareholders 87a

b Gross income from other sources. (Do not net amounts due or paid to othersources against amounts due or received from them.) . . . . . . . . .

82a

88a At any time during the year, did the organization own a 50% or greater interest in a taxable corporation orpartnership, or an entity disregarded as separate from the organization under Regulations sections -- - -301.7701-2 and 301.7701-3? If "Yes," complete Part IX . . . . . . . . . . . . . . . . . 88a 3

b At any time during the year, did the organization, directly or indirectly, own a controlled entity within themeaning of section 512(b)(13)? If "Yes," complete Part XI . . . . . . . . . . . . . . . ► 88b 3

89a 501(c)(3) organizations Enter: Amount of tax imposed on the organization during the year under:section 4911 section 4912 section 4955

b 501(c)(3) and 501(c)(4) orgs. Did the organization engage in any section 4958 excess benefit transactionduring the year or did it become aware of an excess benefit transaction from a prior year? If "Yes," attacha statement explaining each transaction . . . . . . . . . . . . . . . . . . . . . . 89b 3

c Enter. Amount of tax imposed on the organization managers or disqualifiedpersons during the year under sections 4912, 4955, and 4958 . . . . . ►

d Enter: Amount of tax on line 89c, above, reimbursed by the organization . . ►e All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter

transaction ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89e 3

f All organizations. Did the organization acquire a direct or indirect interest in any applicable insurance contract? 3

g For supporting organizations and sponsoring organizations maintaining donor advised funds. Did thesupporting organization, or a fund maintained by a sponsoring organization, have excess business holdingsat any time during the year? . . . . . . . . . . . . . . . . . . . . . . . . 89g

90a List the states with which a copy of this return is filed ► None

b Number of employees employed in the pay period that includes March 12, 2007 (Seeinstructions.) 190b I 20

91a The books are in care of ► Nancy F_ McDowell Telephone no. ► .(. 281 .. )...... 459 8733

Located at ► _ 5810 Wilson Road Suite 112 , Humble , Tx ZIP + 4 ► 77396-- -------------------------------------------------------------- --------------------------------------

At any time during the calendar year, did the organization have an interest in or a signature or other authorityover a financial account in a foreign country (such as a bank account, securities account, or other financial Yes No

account)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 b 3

If "Yes," enter the name of the foreign country ► A___________________________________________________________See the instructions for exceptions and filing requirements for Form TD F 90-22.1 , Report of Foreign Bankand Financial Accounts.

Form 990 (2007)

I 1

Form 990 (2007) Page 8

OMM Other Information (continued) Yes No

c At any time during the calendar year, did the organization maintain an office outside of the United States? 91c 3

If "Yes," enter the name of the foreign country ► ................................................................

92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1041-Check here . . . . . . . ► q

and enter the amount of tax-exempt interest received or accrued during the tax year ► 92 NIA

FUNWIR Analysis of Income-Producin g Activities (See the instructions. )

Note: Enter gross amounts unless otherwise Unrelated business income Excluded by section 512, 513, or 514td

indicated.

93 Program service revenue:

(A)Business code

(B)Amount

(C)Exclusion code

(0)Amount

Rela e orexempt function

income

a Shell Houston Open 12,991,803

b Junior Golf 362,425

c Amateur Golf 61,975

d Trade Agreeement 20,250

eIf Medicare/Medicaid payments . . . . .

g Fees and contracts from government agencies

94 Membership dues and assessments . 41,163

95 Interest on savings and temporary cash investments 14 172,777

96 Dividends and interest from securities . .

97 Net rental income or (loss) from real estate,

a debt-financed property . . . . . . .

b not debt-financed property . . .98 Net rental income or (loss) from personal property99 Other investment income

100 Gain or (loss) from sales of assets other than inventory

101 Net income or (loss) from special events .

102 Gross profit or (loss) from sales of inventory

103 Other revenue, a

b

c

d

e

104 Subtotal (add columns (B), (D), and (E)) 172,777 13,477,616

105 Total (add line 104, columns (B), (D), and (E)) . . . . . . . . . . . . . . ► 13,650,393Note: Line 105 plus line le, Part 1, should equal the amount on line 12, Part I.

Relationshi p of Activities to the Accomplishment of Exempt Purposes (See the instructions. )

Line No.7

Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishmentof the organization's exempt purposes (other than by providing funds for such purposes).

jj^ Information Regarding Taxable Subsidiaries and Disregarded Entities (See the instructions. )

Name, address, andEIN of corporation, Percenttage of (C) (D) Endof-yearpartnership. or disregarded entity ownership interest Nature of activities Total income ac-,Ptc

(a) Did the organization, during the year, receive any funds, directly or

(b) Did the organization, during the year, pay premiums,Note : If "Yes" to (b), file Form 8870 and Form 4720 (see

Form 990 (2007) Page 9

Information Regarding Transfers To and From Controlled Entities . Complete only if the organization

is a controllinq organization as defined in section 512(b)(13).

Yes No

106 Did the reporting organization make any transfers to a controlled entity as defined in section 512(b)(13) of

the Code? If "Yes," complete the schedule below for each controlled entity.

(A) (B) (C) (D)Name, address, of each

controlled entityEmployer Identification Description of

Amount of transferNumber transfer

a-----------------------------------------

-----------------------------------------

b----------------------------------------------------------------------------------

c----------------------------------------------------------------------------------

Totals

Yes No

107 Did the reporting organization receive any transfers from a controlled entity as defined in section512(b)(13) of the Code? If "Yes," complete the schedule below for each controlled entity.

(A) (B) (C)Name, address, of each Employer Identification Description of

(D)

controlled entity Number transfer Amount of transfer

a----------------------------------------

-----------------------------------------

b ------------------------------------------------------------------------------------

c---------- ------------------------------

----------------------------------------

Totals

Yes No

108 Did the organization have a binding written contract in effect on August 17, 2006, covering the interest,rents, royalties, and annuities described in q uestion 107 above?Under penalties perjury, I declare that 1 have examined this return, including accompanying schedules and statements , and to the best of my knowledgeand bell i e correct, eempie a Declaration of preparer (other than officer) is based on all information of wh repay has any knowledge

Please/g/o

•nSig

HereSignature of officer Date

Steven D . Timms, President/CEOType or pnnt name and title

Paid Preparer'a

Wd" 1

Date Check if Preparer's SSN or PTIN (See Gen. Inst. )Q

Pre arer'ssignature 44 (0 10 1 O qemployed b- 045-54-5558p

Use OnlFirm's name or

yoursDeloitte Tax LLP

f lf e lom d)u

EIN m- 86 .: 1065772y i p yese - ,4 1111 Bagby Street , Suite 4500, Houston, Texas 77002and ZIP +address , Phone no ► 1 71 3 982-2000

Form 990 (2007)

SCHEDULE A I Organization Exempt Under Section 501(c)(3)(Form 990 or 990-EZ) (Except Private Foundation) and Section 501(e), 501(l), 501(k), 501(n),

or 4947(a)(1) Nonexempt Charitable Trust

Supplementary Information-(See separate instructions.)Department of the TreasuryInternal Revenue Service ► MUST be completed by the above organizations and attached to their Form 990 or 990-EZ

Name of the organization

Houston Golf Association

0MB No 1545-0047

2007Employer Identification number

74 ; 1486171

Compensation of the Five Highest Paid Employees Other Than Officers, Directors , and Trustees(See Daae 1 of the instructions. List each one. If there are none, enter "None.")

(a) Name and address of each employee paid more (b) Title and average hours(c) Compensation

(d ) Conlrib utions toemployeeee benefit plans 8

(e) Expenseaccount and other

than 550 ,000 per week devoted to position deferred compensation allowances

Burt L . Darden , Jr. -_•-BurtDarden , Dir/Publications/40

Wilson Road Suite 112, Humble , Tx 77396 113,892 1 , 924 None

Nancy F_ McDowell-_ _____________________________ Controller/405810 Wilson Road Suite 112, Humble, Tx 77396 90 , 338 8 , 734 None

Leslie Green ------------------------------------ program Coordinator/405810 Wilson Road Suite 112, Humble , Tx 77396 74 , 859 7 , 186 None

Bonham Jack- - son-

Jackson-- --- --- Properties Mgr/40

Road Suite 112, Humble , Tx 773965810 Wilson 62,061 5 , 389 None

Susan -- --- -e ___- _____ _

-

Staff Assistant/405810 Wilson Road Suite 112, Humble , Tx 77396

-

52 , 545 5,105 NoneP

Total number of other employees paid over $50,000 ► k,t°' ;5a= - '^

' Compensation of the Five Highest Paid Independent Contractors for Professional Services(See page 2 of the Instructions. List each one (whether individuals or firms). If there are none, enter "None.")

(a) Name and address of each Independent contractor paid more than 550 .000 (b) Type of service (c) Compensation

PricewaterhouseCooper LLP _____ ___________

1201 Louisiana Suite 2900 , Houston , Tx 77002- 5678Auditing

35,000

-----------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------

Total number of others receivin g over $50,000 forprofessional services . . . . . . . ► =R-'-';,T;'

Compensation of the Five Highest Paid Independent Contractors for Other Services(List each contractor who performed services other than professional services, whether individuals orfirms. If there are none, enter "None." See page 2 of the instructions.)

(a) Name and address of each independent contractor paid more than $50,000 (b) Type of service (c) Compensation

Aztec- ----°-- ------------------------------------------------------ Tent & Equipment Rental600

1601 West 6th Street , Houston , Tx 77007 1,190,791

--Spectrum ------------------------------------------------------------------ -----------

Concessionaire/Catering ServiceP. 0. Box 7130 , The Woodlands . Tx 77387 586,938

Redstone Golf Club--- --------------- ---- ----- Golf Course Rental & Services5860 Wilson Road, Humble, Tx 77396 495,487

Keystone Site Work_ -

-

Cart PathlRoad Construction16575 Village Drive, Houston , Tx 77040 310,845

Transeortation Management Services ________________________________________ Bus/Shuttle Service17810 Meetin House Rd # 200 , Sandy Spring , Md 20860 127,050

Total number of other contractors receiving over '>= t s_ "'MAN.000 for other services , . . . . . ►$50 ,

For Paperwork Reduction Act Notice, see the instructions for Form 990 and Form 990•EZ. Cat. No. 11285E Schedule A (Form 990 or 990-EZ) 2007

I IN

Schedule A (Form 990 or 990-EZ) 2007 2

Statements About Activities (See page 2 of the instructions .) I Yes I No

1 During the year, has the organization attempted to influence national, state, or local legislation, including any

attempt to influence public opinion on a legislative matter or referendum? If "Yes," enter the total expenses paid

or incurred in connection with the lobbying activities ► $ (Must equal amounts on line 38,

Part VI-A, or line I of Part VI-B.) . . . . . . . . . . . . . . . . . . . . . . . . . .

Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI-A. Other

organizations checking "Yes" must complete Part VI-B AND attach a statement giving a detailed description of

the lobbying activities.

2 During the year, has the organization, either directly or indirectly , engaged in any of the following acts with anysubstantial contributors, trustees, directors, officers, creators, key employees, or members of their families, orwith any taxable organization with which any such person Is affiliated as an officer, director, trustee, majorityowner, or principal beneficiary? Of the answer to any question Is "Yes,"attach a detailed statement explaining thetransactions.)

a Sale, exchange, or leasing of property? . . . . . . . . . . . . . . . . . . . . . . . 2a 3

b Lending of money or other extension of credit? . . . . . . . . . . . . . . . . . . . 2b 3

c Furnishing of goods, services, or facilities? . . . . . . . . . . . . . . . . . . . . . . 2c 3

d Payment of compensation (or payment or reimbursement of expenses if more than $1,000)? . . . . 2d 3

e Transfer of any part of its Income or assets? . . . . . . . . . . . . . . . . . . . . 2e 3

3a Did the organization make grants for scholarships, fellowships, student loans, etc.? (If "Yes," attach an explanationof how the organization determines that recipients qualify to receive payments.) . . . . . . . . . 3a 3

b Did the organization have a section 403(b) annuity plan for its employees? . . . . . . . . . . 3b 3

c Did the organization receive or hold an easement for conservation purposes, Including easements to preserve openspace, the environment, historic land areas or historic structures? If "Yes," attach a detailed statement . . . 3c 3

d Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services? . 3d 3

4a Did the organization maintain any donor advised funds? If "Yes," complete lines 4b through 4g. If "No," completelines 4f and 4g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b Did the organization make any taxable distributions under section 49667 . . . . . . . . . . . .

c Did the organization make a distribution to a donor, donor advisor, or related person? . . , . , , , , 14c I I 3

d Enter the total number of donor advised funds owned at the end of the tax year . . - . . . . . . . ► N/A

e Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year , , ► N/A

f Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advisedfunds Included on line 4d) where donors have the right to provide advice on the distribution or Investment ofamounts in such funds or accounts . . . . . . . . . . . . . . . . ► NIA

g Enter the aggregate value of assets held in all funds or accounts Included on line 4f at the end of the tax year ► NIA

Schedule A (Form 990 or 990-EZ) 2007

Schedule A (Form 990 or 990-E2) 2007 Page 3

Reason for Non-Private Foundation Status (See pages 4 through 8 of the instructions.)

I certify that the organization is not a private foundation because it Is: (Please check only ONE applicable box.)

5 q A church , convention of churches , or association of churches . Section 170(b)(1XA)(i).

6 q A school. Section 170(b)(1)(A)(i). (Also complete Part V.)

7 q A hospital or a cooperative hospital service organization. Section 170(b)(1)(A)(iii).

8 q A federal, state, or local government or governmental unit. Section 170(b)(1)(A)(v).

9 q A medical research organization operated in conjunction with a hospital. Section 170(b)(1)(A)(ii). Enter the hospital 's name, city,and state ► ..............................................................................................................................

10 q An organization operated for the benefit of a college or university owned or operated by a governmental unit. Section 170 (b)(1)(A)(iv).(Also complete the Support Schedule in Part IV-A.)

11 a q An organization that normally receives a substantial part of its support from a governmental unit or from the general public. Section170(b)( 1)(A)(v). (Also complete the Support Schedule in Part IV-A.)

11b q A community trust. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV-A.)

12 2] An organization that normally receives: (1) more than 331/3% of its support from contnbutions , membership fees, and gross receiptsfrom activities related to its charitable , etc, functions-subject to certain exceptions , and (2) no more than 33'/x% of its supportfrom gross Investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by theorganization after June 30, 1975 . See section 509(a)(2). (Also complete the Support Schedule In Part IV-A.)

13 q An organization that Is not controlled by any disqualified persons (other than foundation managers) and otherwise meets therequirements of section 509(a)(3). Check the box that describes the type of supporting organization:

q Type I q Type it III-Functionally Integrated III-Other

Provide the following information about the supported organizations . (See page 8 of the Instructions.)

(a)Name(s) of supported organization(s)

(b)Employer

identificationnumber (EIN)

(c)Type of

organization(described in lines

5 through 12above or IRC

section)

(d)Is the supported

organization listed Inthe supportingorganization's

governing documents?

(e)Amount ofsupport

Yes No

Total . ►

14 q An organization organized and operated to test for public safety. Section 509(a)(4). (See page 8 of the instructions.)


Schedule A (Form 990 or 990-EZ) 2007 Page 4

Support Schedule (Complete only if you checked a box on line 10, 11, or 12.) Use cash method of accounting.

ru.dn- V-, - ,to Iha wnrtfchnet in the Instnictrnns for convertino from the accrual to the cash method of accauntino_

Calendar year (or fiscal year beginning in) ► (a) 2006 (b) 2005 (c) 2004 (d) 2003 (e) Total

15 Gifts, grants, and contributions received. (Do

not include unusual grants . See line 28.). 1,716,056 1,909 , 913 1 , 651,372 1,584,917 6 , 862,258

16 Membership fees received 41,325 42 , 668 42,359 32,525 158,877

17 Gross receipts from admissions , merchandisesold or services performed, or furnishing offacilities in any activity that Is related to theorganization ' s charitable , etc., purpose . . 13,035 , 987 12,474,357 11,683 , 652 11 , 511,594 48 , 705,590

18 Gross Income from interest , dividends,amounts received from payments on securitiesloans (section 512 (a)(5)}, rents, royalties,income from similar sources , and unrelatedbusiness taxable income (less section 511taxes) from businesses acquired by theorganization after June 30, 1975 . 198 , 991 150 , 061 98 , 521 42 , 862 490 , 435

19 Net Income from unrelated businessactivities not included In line 18,

20 Tax revenues levied for the organization'sbenefit and either paid to It or expended onits behalf . . . . . . . . . . .

21 The value of services or facilities furnished tothe organization by a governmental unitwithout charge . Do not include the value ofservices or facilities generally furnished to thepublic without charge ,

22 Other income . Attach a schedule. Do notinclude gain or (loss) from sale of capital assets 0 15,000 14,950 262,975 292,925

23 Total of lines 15 through 22 . 14 , 992,359 14 , 591,999 13,490,854 13 , 434,873 56 , 510,08524 Line 23 minus line 17 . 1,956 , 372 2 , 117,642 1 , 807,202 1 , 923,279 7,804,49525 Enter 1% of line 23 149 , 924 145 , 920 134,909 134 , 349

26 Organizations described on lines 10 or 11: a Enter 2% of amount In column (e), line 24 . . . . ► 26a

b Prepare a list for your records to show the name of and amount contributed by each person (other than a =s^ z

=^Lgovernmental unit or publicly supported organization) whose total gifts for 2003 through 2006 exceeded the '=K=rt

,. - 1

amount shown In line 26a . Do not file this list with your return . Enter the total of all these excess amounts ► 26bc Total support for section 509(a)(1) test: Enter line 24, column (e) . . . . . . . . . . . . . ► 26c

d Add : Amounts from column (e) for lines : 18 19 g V t

22 26b . . . . . . ► 26de Public support (line 26c minus line 26d total) . . . . . . ► 26ef Public support percentage (line 26e (numerator) divided by line 26c (denominator)) . ► 26f Y'o

27 Organizations described on line 12 : a For amounts included in lines 15, 16, and 17 that were received from a "disqualifiedperson," prepare a list for your records to show the name of, and total amounts received in each year from, each "disqualified person."Do not file this list with your return . Enter the sum of such amounts for each year:

(2006) None (2005) None None None.............•------... {2004) ........................... (2003) ----...-----........--.---

b For any amount included In line 17 that was received from each person (other than "disqualified persons"), prepare a list for your records toshow the name of, and amount received for each year, that was more than the larger of (1) the amount on line 25 for the year or (2) $5,000.(Include In the list organizations described In lines 5 through 11 b, as well as individuals .) Do not file this list with your return . After computingthe difference between the amount received and the larger amount described in (1) or (2), enter the sum of these differences (the excessamounts) for each year:

(2006) ................783,836 (2005) -----..._.,•.....690,275 (2004) 587,497. (2003) 558,969................

c Add: Amounts from column (e) for lines: 15 6,862, 258 16 158,877

17 48,705,590 20 21 . . . , ► 27c 55,726,725

d Add: Line 27a total and line 27b total 2,620,577 , , , , , , . 27d 2,620,571

e Public support pine 27c total minus line 27d total). . . . . , , , , , ► 27e 53,106,148

f Total support for section 509(a)(2) test: Enter amount from One 23, column (e) . ► 27f 56,510,085

g Public support percentage (line 27e (numerator) divided by line 27f (denominator)) . . . 27 92 %h Investment income percentage (line 18, column (e) (numerator) divided by line 27f (denominator)), ► 27h 1 %

28 Unusual Grants: For an organization described in line 10, 11, or 12 that received any unusual grants during 2003 through 2006,prepare a list for your records to show, for each year, the name of the contributor, the date and amount of the grant, and a briefdescription of the nature of the grant . Do not file this list with your return . Do not include these grants in line 15.


Schedule A (Form 990 or 990-En 2007 Page 5

Private School Questionnaire (See page 9 of the instructions.)(To be completed ONLY by schools that checked the box on line 6 In Part IV)

bylaws29 Does the organization have a racially nondiscriminatory policy toward students by statement In its charter Yes No, ,or In a resolution of its governing body? . . . . . . .other governing instrument . . . 29, . . .

30 Does the organization include a statement of its racially nondiscriminatory policy toward students in all its r-3brochures , catalogues , and other written communications with the public dealing with student admissions , W&Mprograms , and scholarships ? . . . . . . . . . . . . . . . . . . . . . . . . 30

31 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media duringthe period of solicitation for students , or during the registration period If it has no solicitation program, in a way ` $ ythat makes the policy known to all parts of the general community it serves? . . . . . . . . . . . 31

If "Yes," please describe; if " No," please explain. (If you need more space , attach a separate statement .) <rw

------------------------------------------------------------------------------------------------------------------ ---------

----------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------

32 Does the organization maintain the following : f_

a Records Indicating the racial composition of the student body, faculty, and administrative staff? . . 32a

b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatorybasis? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32b

c Copies of all catalogues , brochures , announcements , and other written communications to the public dealingwith student admissions, programs , and scholarships? 32c

d Copies of all material used by the organization or on Its behalf to solicit contributions? . . . . . . . 32d

If you answered "No" to any of the above, please explain. (If you need more space, attach a separate statement.)

----------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------33 Does the organization discriminate by race In any way with respect to:

a Students' rights or privileges? . . . . . . . . . . . . . . . . . . . . . . . . . .

b Admissions policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Employment of faculty or administrative staff? . . . . . . . . . . . . . . . . . . . . .

d Scholarships or other financial assistance? . . . . . . . . . . . . . . . . . . . . . .

e Educational policies? , , , , , , , , , , , , , , , , , , , , , , , , , , , ,

f Use of facilities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

g Athletic programs? , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,

h Other extracurricular activities? . . . . . . . . . . . . . . . . . . . . . . . . .

If you answered "Yes" to any of the above, please explain. (If you need more space, attach a separate statement.)----------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------------------------------

34a Does the organization receive any financial aid or assistance from a governmental agency? . , , , , ,

b Has the organization's right to such aid ever been revoked or suspended? , , . , . , , , , , ,If you answered "Yes" to either 34a or b, please explain using an attached statement.

35 Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05of Rev. Proc. 75-50, 1975-2 C.B. 587, covering racial nondiscrimination? If "No." attach an exolanatton . .


Schedule A (Form 990 or 990-EZ) 2007 Page 6

Lobbying Expenditures by Electing Public Charities (See page 11 of the instructions.)(To be completed ONLY by an eligible organization that filed Form 5768)

Check ► a (J if the organ ization belongs to an affiliated group . Check ► o U it you cneCKea a and -limited control provisions app ly .

Limits on Lobbying Expenditures fat group To be(completed

(The term "expenditures" means amounts paid or incurred .) totals for all electingorganizations

36 Total lobbying expendit ures to influence public opinion (grassroots lobbying) . . . 36

37 Total lobbying expenditures to Influence a legislative body (direct lobbying). . . , 37

38 Total lobbying expenditures (add lines 36 and 37) . . . . . . . . . . . . 38

39 Other exempt purpose expenditures . . . . . . . . . . . . . . . . 3940 Total exempt purpose expenditures (add lines 38 and 39) . . . . . . . . 40

41 Lobbying nontaxable amount . Enter the amount from the following table-

If the amount on line 40 Is- The lobbying nontaxable amount is-Not over $500,000 . . . . , . . 20% of the amount on line 40

Over $500 ,000 but not over $ 1,000,000 . $ 100,000 plus 15% of the excess over $500,000 3 s^ .`°wOver $1 , 000,000 but not over $1 , 500,000 $ 175,000 plus 10% of the excess over $1 , 000,000 41

Over $1,500 , 000 but not over $17,000, 000. $225 , 000 plus 5% of the excess over $1,500,000Over $17 ,000,000 . . . . . . . . $ 1,000,000 . . . . . . . . . .

42 Grassroots nontaxable amount (enter 25% of line 41). . . . . . . . . . , 42

43 Subtract line 42 from line 36 . Enter -0- If line 42 is more than line 36 . . . . . . . 43

44 Subtract line 41 from line 38. Enter -0- If line 41 Is more than line 38 . . . . . 44

Caution : If there is an amount on either line 43 or line 44, you must file Form 4720. ^^ "" ry

4-Year Averaging Period Under Section 501(h)(Some organizations that made a section 501(h) election do not have to complete all of the five columns below.

See the Instructions for lines 45 through 50 on page 13 of the Instructions.)

Lobbying Expenditures During 4-Year Averaging Period

Calendar year (or (a) (b) (c) (d) (e)fiscal year beginning In) ► 2007 2006 2005 2004 Total

45 Lobbying nontaxable amounta= `' cs:^=-.'r^,+^-'

^

x`• ^T^`-r,N,

`

'`-=^`a_=^=°::=..'^.^ r7.y'-L.;z y'i^s.

46 Lobbying ceiling amount (150% of line 45(e)) Fxm ^L

47 Total lobbying expenditures .

48 Grassroots nontaxable amount .IM

49 Grassroots ceiling amount9 ( 1 50% of line 48(e)) -•°-_--

60 Grassroots lobbying expenditures . -

Lobbying Activity by Nonelecting Public Charitiesrting only by organizations that did not complete Part VI-A) (See page 14 of the

During the year, did the organization attempt to influence national , state or local legislation , including any I Yes No Amountattempt to Influence public opinion on a legislative matter or referendum , through the use of:

a Volunteers . . . . . . . . . . . .b Paid staff or management Qnclude compensation in expenses reported on lines c through h.) .c Media advertisements . . . . . . . . . . . . . . . . . . . . . . . . . .d Mailings to members, legislators, or the public . . . . . . . . . . . . . . . . .e Publications , or published or broadcast statements . . . . . . . . . . . . . . . .f Grants to other organizations for lobbying purposes . . . . . . . . . . . . . . . .g Direct contact with legislators , their staffs, government officials, or a legislative body. . . . . .h Rallies, demonstrations, seminars, conventions , speeches , lectures, or any other means , , , ,I Total lobbying expenditures (Add lines c through h.) F

If "Yes" to any of the above, also attach a statement giving a detailed description of the lobbying activities.


Schedule A (Form 990 or 990-EA 2007 Page 7

JjEgM Information Regarding Transfers To and Transactions and Relationships With NoncharitableExempt Organizations (See page 14 of the instructions.)

51 Did the reporting organization directly or indirectly engage In any of the following with any other organization described In section

501(c) of the Code (other than section 501(c)(3) organizations) or In section 527, relating to political organizations?

a Transfers from the reporting organization to a noncharitable exempt organization of: Yes No

(i) Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51a in 3

(H) Other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

b Other transactions:

(I) Sales or exchanges of assets with a noncharitable exempt organization . . . . . . . . . .J

3

(ii) Purchases of assets from a noncharitable exempt organization . . . . . . . . . . . . . bI 3

(iii) Rental of facilities, equipment, or other assets . . . . . . . . . . . . . . . . . . 3

(iv) Reimbursement arrangements . . . . . . . . . . . . . . . . . . . . . . . b iv 3

(v) Loans or loan guarantees . . . . . . . . . . . . . . . . . . . . . . . . . b v 3

(vi) Performance of services or membership or fundraising solicitations . . . . . . . . . . . b vl 3

c Sharing of facilities, equipment, mailing lists, other assets, or paid employees . . . . . . . c 3

d If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value of thegoods, other assets, or services given by the reporting organization. If the organization received less than fair market value In anytransaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received-


52a Is the organization directly or indirectly affiliated with , or related to , one or more tax-exempt organizationsdescribed in section 501(c) of the Code (other than section 501 (c)(3)) or In section 527? . . . . . . ► q Yes ® No

HOUSTON GOLF ASSOCIATION

DESCRIPTION OF PROPERTY

74 1486171

STATEMENT 1

DEPRECIATION

ASSET DESCRIPTON ACQUIR

UNADJUSTED

COST BASIS FOR 1000MULATED

OR BASIS DEPRECIATION DEPRECIATION METHOD LIFE

CURRENT YEAR

DEPRECIATION

FURNITURE & FIXTURES VAR 77,345 77,345 755,795 S/L 3 687

OFFICE EQUIPMENT VAR 20,323 20,323 20,323 S/L 3 289

OFFICE BUILD OUT 2003 26,866 26,866 14,776 S/L 10 2,687

FIRST TEE BUILDING 2005 841,698 841,698 286,558 S/L 30 138,221

AUTOMOBILE VAR 61,204 61,204 61,204 S/L 3 2,676

COMPUTER EQUIPMENT VAR 7,987 7,987 7,961 S/L 3 460

HOUSTON OPEN VAR 2,429,630 # 1,078,512 S/L 2-10 322,709

3,465,053 3,465,053 2,225,129 S/L 3-5 467,729


FORM 990, PART V, LIST OF OFFICERS,DIRECTORS & TRUSTEES

STATEMENT 1

74 1486171

NAME . RICK DONLEY

STREET . 1300 GUADALUPE ST # 204A

CITY,STATE, ZIP...... AUSTIN , TX 78701

TITLE ..... .... ..... ..... . ..... ...... CHAIRMAN OF THE BOARD

TIME DEVOTED TO POSITION 200 HRS

COMPENSATION NONE

CONTRIBUTIONS TO EMPLOYEE BENEFIT PLANS NONE

EXPENSE ACCOUNT NONE

NAME . TED MCELROY

STREET 2211 BRIARGLEN # 512

CITY,STATE,ZIP HOUSTON, TX 77027

TITLE TREASURER

TIME DEVOTED TO POSITION. 100 HRS

COMPENSATION. ...... NONE


EXPENSE ACCOUNT.. NONE

NAME .. HERSCHEL SIKESSTREET. 13831 NORTHWEST FRWY #250CITY,STATE,ZIP HOUSTON, TX 77040TITLE VICE CHAIRMAN OF THE BOARDTIME DEVOTED TO POSITION . 200 HRSCOMPENSATION NONECONTRIBUTIONS TO EMPLOYEE BENEFIT PLANS NONEEXPENSE ACCOUNT NONE

NAME ... PAT WESTONSTREET ... . . . 2018 MT FOREST DRIVET DRIVECITY,STATE,ZIP ... KINGWOOD, TX 77345TITLE. . . .. . . . .. SECRETARYTIME DEVOTED TO POSITION ... 200 HRSCOMPENSATION . .. .... ...... NONECONTRIBUTIONS TO EMPLOYEE BENEFIT PLANS NONEEXPENSE ACCOUNT ................... ............. NONE

NAME.. STEVE TIMMSSTREET..... ... .. 5810 WILSON ROAD # 112CITY,STATE,ZIP.. ...... HUMBLE, TX 77396TITLE PRESIDENT/CEOTIME DEVOTED TO POSITION.. ....... .... . .. FULL TIME POSITIONCOMPENSATION.. ............ 201,525CONTRIBUTIONS TO EMPLOYEE BENEFIT PLANS 20,000EXPENSE ACCOUNT ... .. ... .................. NONE


FORM 990,PART V-LIST OF OFFICERS, DIRECTORS & TRUSTEES

NAME....... MARY BASS

STREET . . ............ ...... 1000 MAIN STREET SUITE 2700

CITY,STATE,ZIP . ....................... . . .. . HOUSTON, TX 77002

TITLE ....... . ... .......... ............ ...... BOARD OF DIRECTORS


COMPENSATION NONE


EXPENSE ACCOUNT .. .. NONE

NAME ROB HUNGATE

STREET 2211 KARBACH STREET

CITY,STATE,ZIP ..... HOUSTON, TX 77092

TITLE . . BOARD OF DIRECTORS

TIME DEVOTED TO POSITION. 100 HRS

COMPENSATION.. ....... NONE


EXPENSE ACCOUNT ... NONE

NAME .... ...... FRED NEWTONSTREET .. 8311 OAK MOSS DRIVECITY,STATE,ZIP . SPRING, TX 77379TITLE BOARD OF DIRECTORSTIME DEVOTED TO POSITION .. 150 HRSCOMPENSATION . . .. .. .. NONECONTRIBUTIONS TO EMPLOYEE BENEFIT PLANS NONEEXPENSE ACCOUNT . .. . . . .. NONE

NAME A J (GUS) NOOJINSTREET . . ... ........ . .. . . ... 2418 OAKBANK DRCITY,STATE,ZIP KINGWOOD, TX 77339TITLE .... . .... BOARD OF DIRECTORSTIME DEVOTED TO POSITION .... ..... ... 50 HRSCOMPENSATION. .. . . . . ..... . ........ ..... . NONECONTRIBUTIONS TO EMPLOYEE BENEFIT PLANS NONEEXPENSE ACCOUNT...... . .. ....... ........ NONE

NAME .... . . .... .. ... .. . ... . JOE OGILVIESTREET ... .. . . ..... . ...... ... 4501 SPANISH OAKS BLVDCITY,STATE,ZIP .... AUSTIN, TX 78738TITLE... ...... ... ..... . BOARD OF DIRECTORSTIME DEVOTED TO POSITION .......... ......... 20 HRSCOMPENSATION .. ... ....... ........ ........ NONECONTRIBUTIONS TO EMPLOYEE BENEFIT PLANS NONEEXPENSE ACCOUNT . ....... ......... NONE

STATEMENT1

741486171


FORM 990,PART V-LIST OF OFFICERS,DIRECTORS & TRUSTEES

NAME TERRY RUSS

STREET . .............. ... 10555 WESTOFFICE DRIVE

CITY,STATE,ZIP. . . HOUSTON, TX 77042

TITLE ... .. ...... .. BOARD OF DIRECTORS


COMPENSATION... . .. .. NONE


EXPENSE ACCOUNT. . . . .. NONE

NAME.... ..... ROBERT SCARDINO

STREET... 1004 CONGRESS ST 3RD FLOOR

CITY,STATE,ZIP .. HOUSTON, TX 77002

TITLE... ........ . .. BOARD OF DIRECTORSTIME DEVOTED TO POSITION 100 HRSCOMPENSATION .... .... . .. .. NONE

CONTRIBUTIONS TO EMPLOYEE BENEFIT PLANS NONEEXPENSE ACCOUNT NONE

NAME CLAY SCOTTSTREET. 8714 MALLARDCRESTCITY,STATE,ZIP . HUMBLE, TX 77346TITLE . . BOARD OF DIRECTORSTIME DEVOTED TO POSITION . . 150 HRSCOMPENSATION ... NONECONTRIBUTIONS TO EMPLOYEE BENEFIT PLANS NONEEXPENSE ACCOUNT NONE

NAME. .... DAVID SEXTONSTREET ...... 910 LOUISIANA OSP 601BCITY,STATE,ZIP. ... ....... HOUSTON, TX 77002TITLE....... .. ...... BOARD OF DIRECTORSTIME DEVOTED TO POSITION .... .... ...... 20 HRSCOMPENSATION ..... .. ............. ..... NONECONTRIBUTIONS TO EMPLOYEE BENEFIT PLANS NONEEXPENSE ACCOUNT... NONE

NAME ........................ ... . . . . ... DAVID SHINDELDECKERSTREET............... ........ ..... .... ... ... 109 NORTH POST OAK LN # 200CITY,STATE,ZIP.. ...... .... . . HOUSTON, TX 77024TITLE ................. BOARD OF DIRECTORSTIME DEVOTED TO POSITION ...... .... ... 100 HRSCOMPENSATION. ..... . .... .. .. .. ... .. . NONECONTRIBUTIONS TO EMPLOYEE BENEFIT PLANS NONEEXPENSE ACCOUNT ... NONE

STATEMENT 2

741486171

%


FORM 990,PART V-LIST OF OFFICERS,DIRECTORS & TRUSTEES

NAME .............. ..... PAUL WAHLBERG

STREET .. . ...... P 0 BOX 924677

CITY,STATE,ZIP.. ...... . .... .. HOUSTON, TX 77292

TITLE. BOARD OF DIRECTORS

TIME DEVOTED TO POSITION HONORARY

COMPENSATION..... . . ... . . NONE


EXPENSE ACCOUNT.. ..... .. NONE

STATEMENT 2

741486171

• ( • 9

HOUSTON GOLF ASSOCIATION 74 1486171

STATEMENT 3

FORM 990,PART 1 -INTEREST ON SAVINGS & TEMPORARY CASH INVESTMENTS

DESCRIPTION

INTEREST INCOME

TOTAL

AMOUNT

$ 172,777

$ 172,777

. .


STATEMENT 4

FORM 990, PART II, OTHER EXPENSES

DESCRIPTION TOTAL SERVICES GENERAL FUNDRAISING

ADVERTISING/PROMOTION 257,325 257,325

AUTO EXPENSE 16,873 16,873

ENTERTAINMENT VENUES 2,601,124 2,601,124

COMMUNICATIONS 58,132 58,132

DUES & SUBSCRIPTIONS 2,680 2,680

FACILITIES EXPENSE 686,952 686,952

INSURANCE 188,556 78,855 109,701

PARKING 264,664 264,664

PHOTOGRAPHY 3,750 3,750 -

PUBLIC RELATIONS 142 142

VOLUNTEERS 159,128 159128

MISCELLANEOUS 5,868 5,868SPONSORSHIP SALES 63,271 63,271TOURNAMENT OPERATIONS 302,440 302,440TOURNAMENT PURSE 5,610,000 5,610,000PLAYER RELATIONS 169,219 169,219JUNIOR GOLF 360,231 360,231TOURNAMENT TRADE-OUTS 545,085 545.085

TOTAL 11, 295,440 10 , 839,580 135,264 320,596

c , . 0

FORM 990, PART III STATEMENT 5

ORGANIZATION'S PRIMARY EXEMPT PURPOSE

THE HOUSTON GOLF ASSOCIATION IS CHARTERED UNDER THE PROVISIONS

OF THE TEXAS NON PROFIT CORPORATION ACT AND WAS ORGANIZED AS ACHARITABLE ORGANIZATION TO CONDUCT THE SHELL HOUSTON OPEN ANDOTHER PROFESSIONAL GOLF EVENTS TO RAISE THE FUNDS TO CONDUCTTHE FOLLOWING CHARITABLE PURPOSE:

- To render support by means of contributions and grants to other charitable, andeducational endeavors and relief of humanity from hardship by supporting otherSection 501 (c) 3 charities in the Houston Metropolitan area.

- To render support for the study and promotion of the arts and sciences byestablishing scholarships and awards to induce intellectual attainments byselected participants in the organization's Junior Golf program.

- To render support and assistance to a program to foster national amateur sportscompetition, within the meaning of Section 5010), in golf, by sponsoring junioramateur and amateur golf programs to develop and support amateur and junioramateur athletes for national competition.

-To render support and assistance to a local First Tee program to impact the livesof young people by providing learning facilities and educational programs thatpromote character development and life-enhancing values through the game ofgolf.

% . V 4


SCHEDULE A, PART III, # 4

JUNIOR GOLF SCHOLARSHIPS:

The Scholarshiop fund awards college scholarships to selected junior golfers based on

selection process based on financial need and academic performance. Each year the

Junior Golf Committee of the Houston Golf Association reviews applications that are

prepared by junior golfers that make an application for a scholarship. The applications

are reviewed by the committee and applicants are interviewed by the committee.

During the last fiscal year scholarships of $39,000 were awarded. The academic

performance of each of the recipients is reviewed each year and continued support is

provided as long as they maintain a minimun grade point. None of the recipients of

scholarships are related to the Junior Golf Committee or other officers or directors of theorganization.

JUNIOR GOLF PROGRAM:

During the fiscal year ended September 30, 2008 over 1175 children participated in74 Junior Golf events which were supported by over 2029 volunteer hours. Thisactivity is consistent with our charitable purpose of rendering support and assistanceto a program to foster national amateur sports competition within the meaning ofSection 501 0), in golf, by sponsoring a junior amateur golf program.

74 1486171

STATEMENT 6

-


741486171

STATEMENT 7

FORM 990 PART IV - OTHER ASSETS

DESCRIPTION

BEGINNING

OF YEAR

END OF

YEAR

78,853

78,853

INVENTORY SUPPLIES 57,466

TOTAL 57,466


STATEMENT 8

FORM 990 PART VIII, ACCOMPLISHMENT OF EXEMPT PURPOSES

Line 93C is used in teaching participants the importance of maintaining a positive

attitude, making decisions, setting goals and transferring values such as responsibility,

honesty and respect from the golf course to everyday life. Line 94 promotes the

sport of golf by providing volunteers the opportunity to participate in fulfilling the

organization's charitable purpose.

Income from program service revenue on Line 93 a, b and c are used to make

charitable contributions to core charities in the Houston metropolitan area and toprovide funding for educational scholarships for college students. Income from

Line 93 c is used to assist with funding the junior golf program that fosters national

amateur sports competition, within the meaning of Section 5010), in golf. Income

on line 93 d is used to assist in funding an amateur golf program to foster nationalamateur sports competition, within the meaning of Section 5010), in golf, bysponsoring an amateur golf program to support and develop athletes for nationalcompetition Income on Line 103 is used to fund our junior golf program andThe First Tee program.


Form 990 , Part V-A, Line 75

By contract to employees of Shell Oil Company serve as Directors of the Houston

Golf Association. A.J. Noojin and David Sexton served as the Shell designated

Board members. In May 2006, the Houston Golf Association entered into a

sponsorship agreement with Shell Oil Company and the PGA TOUR whereby

Shell was granted the title sponsorship of the Shell Houston Open through the

close of the 2012 Shell Houston Open The sponsorship agreement requires Shell

to pay an annual base fee in exchange for certain benefits associated with the

tournament inclusive of naming rights, tournament related advertising and access

to tournament activities and other benefits

David C Shindeldecker serves as a director of the Houston Golf Association

He is also the Chairman, President and CEO of the Redstone Companies

In September of 2002, the Houston Golf Associatoin signed an agreement with

the Redstone Companies to move the site of the Shell Houston Open to

Redstone Golf Club for a period of 10 years beginning in 2003 There is no

fee under the agreement for the use of the Redstone Golf Club During the

fiscal year ended September 30, 2008, the Houston Golf Association made

payments of approximately $556,000 to Redstone Golf Club related to goods

and services used in connection with the operations of the Shell Houston Opengolf tournament

74 1486171

STATEMENT 9

Return of Organization Exempt From Income Tax 007990s.foundationcenter.org/990_pdf_archive/741/741486171/741486171... · trusts mustattach a completed Schedule A(Form 990 or 990-EZ).

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