I decided it was time to start my own "thread" here even though I don't typically post to the forum.


Follwing is my bio:


Robert W. Decker, CPA; PDGA treasurer; PDGA #17745:


I have served on the PDGA board of directors as the financial director and treasurer since December 2004. As a business owner (www.hiebertcpa.com) and Certified Public Accountant (CPA) with substantial experience in dealing with the business needs of various types of nonprofit and for-profit entities, I provide the PDGA board with a valuable set of professional skills and knowledge.

In addition, my 33 years as a practicing CPA and years of serving on various management teams have provided me with the ability to listen to all sides of a discussion and to formulate ideas and actions that incorporate the best of all opinions. This ability has helped me work in a positive way with the various different beliefs and approaches brought to the board by its other members.

I believe that the PDGA should be as open with its finances and operations as prudently possible without risking the release of information that any viable business should keep confidential. With that in mind, I have been instrumental in getting financial information posted on our website and for pushing for and arranging the first professional audit of our financial statements. I am currently working with our executive director and staff to further upgrade and improve our accounting records and systems to further benefit our organization.

I am an Ace Club member and have participated in the last 4 Am Worlds and was also invited to the 2006 Pro Worlds. In addition, I have been the president or treasurer of the Air Capital Disc Golf Club in Wichita Kansas since 2001 and have been instrumental in negotiating with the city to expand our courses. Finally, I have run a multitude of local �club nights� as well as our Ice Bowl and most of our PDGA sanctioned tournaments since 2000. My experience as a disc golfer that loves to play the game, run tournaments and assist the growth of the sport gives me an understanding of the needs of our members, volunteers and staff.

I hope that this information has convinced you that allowing me to continue serving you as one of your PDGA board members will benefit you as a member, the PDGA as an organization and the sport in general. I would appreciate your vote.

If you would like further information about me, or my business, please visit my business website at www.hiebertcpa.com (http://www.hiebertcpa.com) or e-mail me at [email protected]

Again, thank you for your vote.




Please feel free to post your questions. I will respond as soon as possible but am very overloaded right now because of my partners death and the resulting increase in my work schedule. Of course, everything will smooth out relatively soon but please be patient if I don't respond as quickly as you would like.

Thanks for jumping in here Bob. Seeing as how you have some knowledge about PDGA finances, how would you describe the financial status of the organization? How well have the staff handled and recorded the financial operations (in the recent past)? Are there any changes to the way the PDGA brings in revenue and spends said revenue that you would recommend?

Thanks!

The PDGA is currently in a good financial position. The first audit by an outside firm of CPA's was recently completed and should be posted to the website in the very near future. From that information, one will be able to see that we do have some areas for possible improvement. Currently, last year's federal income tax return is posted on the website and, as soon as it is complete, this year's return will be added to the posting. Following is the link at which I believe they are (will be) posted: http://www.pdga.com/org/index.php Please feel free to look those over and ask me any questions that you may have.

I believe that the staff has handled and recorded the financial transactions of the Organization in a very professional manner, particularly considering the software that has been available to them. We are currently looking to upgrade to a well know and relatively inexpensive piece of accounting software that should make the recording and tracking of our finances even better.

At this time, I believe that the PDGA does a good job in planning how it brings in and spends its revenues. The board reviews and approves a detailed budget at the fall summit and then compares the actual results to that budget on a monthly basis. Any major differences from or any significant modifications to the budget are discussed by the board on a monthly basis. Since the board ususally consists of members with different perspectives as to how the revenues should be generated and spent, this process generates what should be the best compromise financially in meeting the various wants and needs of our membership.

Because of the diversity of our Organization's goals and its membership, the financial aspect of the PDGA is a constant balancing act of planning for the future and meeting current needs and wants. I believe the current and past PDGA staff, as well as the boards that I have served on, do their best to be good stewarts of the Organization's financial resources.

(Long winded answer - OOPS! :D)

do their best to be good stewarts



Some of us stewarts really do try to do the best we can ;)

OOPS! :o Of course I meant "stewards".

Thanks for the "heads up". :)

Bob,

First of all, it was nice meeting you at the HOF Classic, and thank you for your volunteer work on the BOD.

My question/comments: This is the first elelction in which we have voted for "at-large" candidates, I believe, and, as I also understand it, after the election of the new Directors, there will be a vote of the Directors to determine who will fill the offices of President, Treasurer, and Secretary, and other offices can be created by resolution.

This means that the membership can no longer vote for Commissioner or what used to be the Financial Director. How do you feel about these changes to the bylaws in regards to elections? My concern is that we may reach a point in time, indeed, it could be now, where there is someone who is clearly suited, by his/her background or current position on the BOD, to fill the position of Treasurer, and this person is hoping to fill that position, and the membership could recognize this and vote for this person with the assumption that this person will fill that role, but the BOD could decide to fill the position of Treasurer with someone who could have exhibited past financial troubles.

I understand that the BOD needs a degree of flexibility, but taking away from the membership their choosing of who they would like to fill specific positions is a little troubling to me.

An analogy of pro sports drafts comes to mind to me. In the past, we drafted for positional needs, but now we are selecting the "best available athlete", and hoping that doing so will serve our "team's" best needs in the future.

Are you comfortable with this new election process, or would you like to see a change, such as having elections directly for the 3 positions mandated by the bylaws (President, Treasurer and Secretary) and having the other positions being elected "at large"?

I hope that the lack of questions means that you all know me well enough to vote for me and make sure I get re-elected (as I said, I'm currently Treasurer). :D

As a CPA, I believe that I have a skill set that is very much needed on our board. /msgboard/images/graemlins/ooo.gif In addition, I believe it important to retain my board experience since we are losing so many experienced board members this year. :(

My only real agenda is to help the PDGA improve its accounting and financial reporting system. :cool:

Beyond that, I intend to listen to all points of view and help decide what is best for the PDGA (not what is best for Bob Decker even though I hope they're the same). ;) Having over 30 years as an advisor to both for-profit and not-for-profit entities shows that I have this ability. :cool:

Please feel free to ask me questions. :D I will respond as soon as I can even with the busy schedule I currently have. :cool:

Good questions EXCZAR (Bill). We must have been typing at the same time by the time indicators on our posts. :cool:

Most for-profit and not-for-profit companies elect their board-of-directors "at large" just as our new by-laws direct. Part of the reason for this change in our by-laws was to more closely conform our Organization to the current "norm" and to avoid the potential loss of BOD talent that would be caused if two or three very capable people ran against each other for a specified position (i.e. President/Commissioner). Only one could win; the others then wouldn't be able to serve on the board. I don't remember any discussion concerning the potential problem that you have pointed out.

Your concern as to the qualified board member being overlooked and the "financially troubled" person being put into the Treasurer's position has some validity but I would hope that our BOD would be wiser than that. Nevertheless, if it did happen, there would be some protection since the day-to-day operations of the PDGA is done by our staff with board oversight. The qualified person would still be on the board and could still provide it with their knowledge and experience. The "financially troubled" individual would have difficulty causing much damage with both the staff and BOD (including the qualified individual) "watching" the situation. That doesn't mean it couldn't happen though.

I am comfortable with the new election process (even though I do have some concerns about not being re-elected). On the other hand, I have been made aware of concerns like yours through other members. If we were to make a change, I would probably only be in favor of the President and/or Treasurers positions being separetly elected. Yet, I am still concerned about the "loss of talent" concern that was part of this change to our by-laws. Again, most companies use the "at-large" election format and get by just fine.

In the end, I would like to see the results of this election and then take time to reconsider the issue before I made a final determination as to which way I would like this to go. :cool:

There have been several posts looking for the financial info. :cool: It is under "information" and then "organizational documents". Then scroll down the page until you find "PDGA financial documents". The 2005 tax return is the first line. :cool:The 2006 tax return is on extension (because of the financial audit) and will be completed in the near future. The audit is complete and is simply waiting on BOD review and approval for posting. It should be posted soon.

Following is the link for those that can't find it. :D

http://www.pdga.com/org/index.php

Bob,

Thanks for your reply. It reads like you have really done your homework, and your reelection would really benefit the BOD and the sport.

Bill:

Thanks. I always try to listen to all sides of and issue and then make well informed decisions.

I hope to continue being a productive member of the BOD and to help our sport grow to its next level.

Bob

The following is a question from Mikey Kernan:

"David Gentry is the PDGA Tour Manager. In 2006 the PDGA paid for him to fly all the way to Japan to learn first-hand about International PDGA competition. Yet recently he claimed in an e-mail to candidate Mike Kernan #14304 that he is "not up to the specifics on International events".

This was in response to a question Mike asked in regard to the PDGA charging different fees for events overseas versus events in the USA, such as $0 per player for non-members in Europe versus $5 per player for non-members in the USA. (I'm not sure if that is a fact, but could be true)

So, Board of Directors Candidate, do you feel that David Gentry is properly doing his job as PDGA Tour Manager? Don't you agree that the PDGA Tour Manager should know what the PDGA charges for overseas sanctioning? Finally, does this indicate that all the PDGA's finances are improperly centered in one person, the PDGA Executive Director?

Thank you for tackling this thorny issue."

Mike

PDGA tour manager, Dave Gentry followed proper office protocol in politely advising Mr. Kernan to contact the International Committee chairman, as that committee has been charged with the management of the International program. It should be noted that Mr. Kernan's reply to Dave contained profanity, false accusations, an insult and a threat. Dave used his better judgement and showed great restraint in not responding to this unwarranted attack and he has my full support in this regard.

Regards,
Brian Graham
PDGA Executive Director

The PDGA's audited 2006 financial statements have now been posted to the website under financial information. :D

http://pdga.com/org/index.php

This was a good first audit. :cool: