Civic Intelligence

Maine State Golf Association Inc

EIN 01-0488811 • 501(c)3 • Cumberland, ME

Profile

To provide support and promote amateur golf in maine.

Refreshing map…

58 Val Halla RoadCumberland, ME 04021

www.mesga.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

84th percentile

0.53x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

82nd percentile

0.58x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

28th percentile

-5.6%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

83rd percentile

$32,949

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 14.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

23rd percentile

-4.7%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

35th percentile

-0.3%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$0

Down $1,047,675 (-100%) from 2016

Liabilities

Down

$0

Down $551,642 (-100%) from 2016

Net Assets

Down

$0

Down $496,033 (-100%) from 2016

Revenue

Down

$228,463

Down $718,248 (-76%) from 2016

Expenses

Down

$263,391

Down $736,378 (-74%) from 2016

Net Income

Up

-$34,928

Up $18,130 (+34%) from 2016

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $604,928Liabilities 2010: $284,852Net Assets 2010: $320,0762010Assets 2011: $1,019,665Liabilities 2011: $647,098Net Assets 2011: $372,5672011Assets 2012: $1,070,729Liabilities 2012: $670,752Net Assets 2012: $399,9772012Assets 2013: $1,145,368Liabilities 2013: $634,409Net Assets 2013: $510,9592013Assets 2014: $1,228,309Liabilities 2014: $665,714Net Assets 2014: $562,5952014Assets 2015: $1,099,073Liabilities 2015: $570,905Net Assets 2015: $528,1682015Assets 2016: $1,047,675Liabilities 2016: $551,642Net Assets 2016: $496,0332016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $995,7702010Expenses 2011: $938,6502011Expenses 2012: $995,4832012Revenue 2013: $986,361Expenses 2013: $918,741Net Income 2013: $67,6202013Revenue 2014: $962,595Expenses 2014: $913,859Net Income 2014: $48,7362014Revenue 2015: $949,802Expenses 2015: $953,458Net Income 2015: -$3,6562015Revenue 2016: $946,711Expenses 2016: $999,769Net Income 2016: -$53,0582016Revenue 2017: $228,463Expenses 2017: $263,391Net Income 2017: -$34,9282017

Highlighted filing

2017

Revenue$228,463
Expenses$263,391
Net Income-$34,928

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to May 31, 2017
Signed
Jul 17, 2018
Return Version
2017v2.3
Gross Receipts
$263,089
Mission and Program Overview

Mission

To provide support and promote amateur golf in maine.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$477,982$0▼ $477,982
Investments in Publicly Traded Securities$408,115$0▼ $408,115
Cash and Non-Interest-Bearing Accounts$115,114$0▼ $115,114
Savings and Temporary Cash Investments$29,956$0▼ $29,956
Prepaid Expenses and Deferred Charges$8,960$0▼ $8,960
Accounts Receivable$7,548$0▼ $7,548
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,047,675$0▼ $1,047,675
Other Assets Total-$0-
Liabilities
Other Liabilities$359,137$0▼ $359,137
Accounts Payable and Accrued Expenses$192,505$0▼ $192,505
Total Liabilities$551,642$0▼ $551,642
Net Assets / Fund Balance
Unrestricted Net Assets$487,365$0▼ $487,365
Temporarily Rstr Net Assets$8,668$0▼ $8,668
Total Net Assets Fund Balance$496,033$0▼ $496,033
Total Liabilities and Net Assets / Fund Balance$1,047,675$0▼ $1,047,675
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nancy StoreyExecutive DirectorFT$30,495$2,454$32,949

Board Members and Trustees

NameTitle
Joseph AlvarezPresident
N Curt JordanVice President
Brent ProfennoDirector
John JohnstonDirector
Lowell WatsonDirector
Mark PlummerDirector
Marty DuffyDirector
Michael PearceDirector
Neil AngisDirector
Robert TimminsDirector
Romeo LabergeDirector
Michael MooreSecretary
Brian BickfordTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$20,608
Program Service Revenue
$179,428
Investment Income
$8,878
Other Revenue
$19,549
All Other Contributions
$20,608
Change in Net Assets
$-34,928
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$152,847
Salaries, Compensation, and Employee Benefits$110,444
Total Fundraising Expense$9,945
Grants and Similar Amounts Paid$100
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$56,130$4,668$173$60,971
Current Officers, Directors, Trustees, and Key Employees$9,885$18,122$4,942$32,949
Office Expenses$7,009$7,012$3,010$17,031
Conferences and Meetings$10,041$938-$10,979
Occupancy$5,162$4,129$1,032$10,323
Payroll Taxes$6,565$2,156$477$9,198
Fees for Services Legal-$8,025-$8,025
Fees for Services Accounting-$7,509-$7,509
Depreciation Depletion$3,485$3,942-$7,427
Interest-$7,261-$7,261
Insurance$3,591$2,433$47$6,071
Other Employee Benefits$4,098$1,537$57$5,692
Other Expenses$2,984--$2,984
All Other Expenses$1,990$158$66$2,214
Fees for Service Investment Mgmnt Fees-$1,757-$1,757
Travel$1,630-$63$1,693
Pension Plan Contributions$1,177$441$16$1,634
Fees for Services Other$1,030$279$62$1,371
Grants to Domestic Orgs$100--$100
Total Functional Expenses$183,079$70,367$9,945$263,391
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-THE ASSOCIATION'S TREASURER HAS AN OWNERSHIP INTEREST IN THE TEE BOXLATE IN 2015, THE TEE BOX AT VAL HALLA ENTERED INTO A 5-YEAR LEASE WITH THE ASSOCIATION TO LEASE BUILDING SPACE PRIMARILY TO OPERATE AN INDOOR GOLF FACILITY DURING THE WINTER MONTHS. THE LEASE PROVIDES FOR ANNUAL LEASE PAYMENTS OF $15,000 TO $18,000 PER YEAR OVER THE TERM OF THE LEASE, PLUS UTILITY CHARGES.No$16,000

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The association has member clubs and individual members who must belong to a member club.

Form 990, Part VI, Section A, Line 7A

Directors are elected annually at the annual meeting by member club representatives.

Form 990, Part VI, Section A, Line 7B

Members must approve bylaw changes.

Form 990, Part VI, Section B, Line 11B

Prior to filing, this form 990 was reviewed by the treasurer and the executive director and a copy was provided to the finance committee members for their review.

Form 990, Part VI, Section B, Line 15

The association's personnel committee performs an annual performance review of the executive director and makes a recommendation of the compensation package to the board of directors based on this performance review and salary packages of comparable sized non-profit organizations. Compensation of other employees are made through the budget process. The executive director recommends compensation levels to the personnel committee which in turn makes a recommendation to the board of directors.

Form 990, Part VI, Section C, Line 19

Documents, policies, and financial statements are available online or by request.

Filing and Contact Details

Filer

Filer Name
Maine State Golf Association Inc
EIN
01-0488811
Phone
2078293549
Address
58 VAL HALLA ROAD, CUMBERLAND, ME 04021

Signing Officer

Name
Brian Bickford
Title
Treasurer
Phone
2078293549
Signed
2018-07-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Storey
Formed
1995
Legal Domicile
Me
Voting Board Members
13
Independent Board Members
13
Employees
7
Volunteers
0

Preparer

Firm
Runyon Kersteen Ouellette
Address
20 LONG CREEK DRIVE, SOUTH PORTLAND, ME 04106
Preparer
Thomas Emery
Phone
2077732986
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Net assets transferred upon merger - see schedule n -489,237.

Raw XML AppendixShowing 400 of 677 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0TO PROVIDE SUPPORT AND PROMOTE AMATEUR GOLF IN MAINE.
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IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0496033
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt04533
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt04533
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt016000
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt016000
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt028132
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt01032
IRS990/OccupancyGrp/ManagementAndGeneralAmt04129
IRS990/OccupancyGrp/ProgramServicesAmt05162
IRS990/OccupancyGrp/TotalAmt010323
IRS990/OfficeExpensesGrp/FundraisingAmt03010
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07012
IRS990/OfficeExpensesGrp/ProgramServicesAmt07009
IRS990/OfficeExpensesGrp/TotalAmt017031
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-489237
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt057
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01537
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04098
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05692
IRS990/OtherExpensesGrp/Desc0USER FEES
IRS990/OtherExpensesGrp/Desc1PRIZE PAYMENTS
IRS990/OtherExpensesGrp/Desc2HANDICAP FEES
IRS990/OtherExpensesGrp/Desc3OTHER TOURNAMENT EXPENS
IRS990/OtherExpensesGrp/ProgramServicesAmt033966
IRS990/OtherExpensesGrp/ProgramServicesAmt131198
IRS990/OtherExpensesGrp/ProgramServicesAmt23038
IRS990/OtherExpensesGrp/ProgramServicesAmt32984
IRS990/OtherExpensesGrp/TotalAmt033966
IRS990/OtherExpensesGrp/TotalAmt131198
IRS990/OtherExpensesGrp/TotalAmt23038
IRS990/OtherExpensesGrp/TotalAmt32984
IRS990/OtherLiabilitiesGrp/BOYAmt0359137
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03549
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03549
IRS990/OtherRevenueTotalAmt03549
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0173
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt04668
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt056130
IRS990/OtherSalariesAndWagesGrp/TotalAmt060971
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0477
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02156
IRS990/PayrollTaxesGrp/ProgramServicesAmt06565
IRS990/PayrollTaxesGrp/TotalAmt09198
IRS990/PensionPlanContributionsGrp/FundraisingAmt016
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0441
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01177
IRS990/PensionPlanContributionsGrp/TotalAmt01634
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08960
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0NANCY STOREY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0TOURNAMENT ENTRY FEES
IRS990/ProgramServiceRevenueGrp/Desc1HANDICAP CARD SALES
IRS990/ProgramServiceRevenueGrp/Desc2MEMBER CLUB DUES
IRS990/ProgramServiceRevenueGrp/Desc3HANDICAP FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0138495
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt129070
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt29900
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31963
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0138495
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt129070
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31963
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt042991
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt059204
IRS990/PYInvestmentIncomeAmt07275
IRS990/PYOtherExpensesAmt0656423
IRS990/PYOtherRevenueAmt026031
IRS990/PYProgramServiceRevenueAmt0870414
IRS990/PYRevenuesLessExpensesAmt0-53058
IRS990/PYSalariesCompEmpBnftPaidAmt0284142
IRS990/PYTotalExpensesAmt0999769
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0946711
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-34928
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt016000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0182977
IRS990/SavingsAndTempCashInvstGrp/BOYAmt029956
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0EFFECTIVE MAY 31, 2017, THE ORGANIZATION MERGED INTO THE MAINE GOLF HOUSE, INC., A 501(C)(3) ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A - PUBLIC SUPPORT SCHEDULE:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt020608
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt042991
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt056829
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt044928
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt040052
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0205408
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt020345
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt025940
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt029508
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt026664
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt014211
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0116668
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0182977
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0879885
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0854254
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0879911
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0920427
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03717454
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt020345
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt025940
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt029508
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt026664
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt014211
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0116668
IRS990ScheduleA/InvestmentIncomeCYPct00.02890
IRS990ScheduleA/InvestmentIncomePYPct00.02140
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97110

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