Civic Intelligence

Vermont Golf Association Inc

990 • Fiscal year 2013 • EIN 03-0289304

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 16, 2014

PO Box 1612 Station AShelburne, VT 05701

(802) 773-7180

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

61st percentile

0.02x

Higher debt load relative to assets than 61% of similar nonprofits.

2013 filings • 501(c)7 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.00x

Higher debt load relative to revenue than 56% of similar nonprofits.

2013 filings • 501(c)7 • <$500k nonprofits • Source year 2013

Net Margin

53rd percentile

3.8%

Higher net margin than 53% of similar nonprofits.

2013 filings • 501(c)7 • <$500k nonprofits • Source year 2013

Top Officer Pay

100th percentile

$49,299

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2013 filings • 501(c)7 • <$500k nonprofits • Source year 2013

Asset Growth

77th percentile

16%

Faster asset growth than 77% of similar nonprofits.

2013 filings • 501(c)7 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

50th percentile

1.2%

Faster revenue growth than 50% of similar nonprofits.

2013 filings • 501(c)7 • <$500k nonprofits • Annualized from 2011 to 2013

Assets

Up

$125,451

Up $17,673 (+16%) from 2012

Net Assets

Up

$123,490

Up $17,471 (+16%) from 2012

Liabilities

Up

$1,961

Up $202 (+11%) from 2012

Revenue

$454,743

No earlier filing loaded for comparison.

Expenses

Up

$437,272

Up $23,534 (+5.7%) from 2012

Net Income

$17,471

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2011: $64,960Liabilities 2011: $1,387Net Assets 2011: $63,5732011Assets 2012: $107,778Liabilities 2012: $1,759Net Assets 2012: $106,0192012Assets 2013: $125,451Liabilities 2013: $1,961Net Assets 2013: $123,4902013Assets 2014: $138,453Liabilities 2014: $1,991Net Assets 2014: $136,4622014Assets 2015: $161,247Liabilities 2015: $2,790Net Assets 2015: $158,4572015Assets 2016: $201,480Liabilities 2016: $2,214Net Assets 2016: $199,2662016Assets 2017: $224,340Liabilities 2017: $0Net Assets 2017: $224,3402017Assets 2018: $244,691Liabilities 2018: $896Net Assets 2018: $243,7952018Assets 2019: $261,884Liabilities 2019: $1,191Net Assets 2019: $260,6932019Assets 2020: $257,061Liabilities 2020: $35,559Net Assets 2020: $221,5022020Assets 2021: $311,676Liabilities 2021: $42,533Net Assets 2021: $269,1432021Assets 2022: $318,879Liabilities 2022: $1,559Net Assets 2022: $317,3202022Assets 2023: $336,862Liabilities 2023: $6,637Net Assets 2023: $330,2252023Assets 2024: $328,215Liabilities 2024: $2,748Net Assets 2024: $325,4672024

Highlighted filing

2013

Assets$125,451
Liabilities$1,961
Net Assets$123,490

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $443,988Expenses 2011: $399,253Net Income 2011: $44,7352011Expenses 2012: $413,7382012Revenue 2013: $454,743Expenses 2013: $437,272Net Income 2013: $17,4712013Revenue 2014: $403,042Expenses 2014: $390,070Net Income 2014: $12,9722014Revenue 2015: $418,066Expenses 2015: $396,071Net Income 2015: $21,9952015Revenue 2016: $387,315Expenses 2016: $346,506Net Income 2016: $40,8092016Revenue 2017: $437,026Expenses 2017: $411,952Net Income 2017: $25,0742017Revenue 2018: $407,180Expenses 2018: $387,725Net Income 2018: $19,4552018Revenue 2019: $414,084Expenses 2019: $397,186Net Income 2019: $16,8982019Revenue 2020: $347,026Expenses 2020: $386,217Net Income 2020: -$39,1912020Revenue 2021: $534,078Expenses 2021: $486,437Net Income 2021: $47,6412021Revenue 2022: $585,243Expenses 2022: $537,066Net Income 2022: $48,1772022Revenue 2023: $610,009Expenses 2023: $597,104Net Income 2023: $12,9052023Revenue 2024: $623,853Expenses 2024: $628,611Net Income 2024: -$4,7582024

Highlighted filing

2013

Revenue$454,743
Expenses$437,272
Net Income$17,471
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 16, 2014
Return Version
2013v3.1
Gross Receipts
$454,743
Mission and Program Overview

Mission

Promote the sport of golfing

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$107,778$125,451▲ $17,673
Rtn Earn Endowment Incm Other Fnds$106,019$123,490▲ $17,471
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
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-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$107,778$125,451▲ $17,673
Other Assets Total-$0-
Liabilities
Other Liabilities$1,759$1,961▲ $202
Total Liabilities$1,759$1,961▲ $202
Net Assets / Fund Balance
Total Net Assets Fund Balance$106,019$123,490▲ $17,471
Total Liabilities and Net Assets / Fund Balance$107,778$125,451▲ $17,673
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dave PfannensteinExecutive DirectorFT$49,299$49,299
Mark WolinskyAdministratorPT$11,700$11,700

Board Members and Trustees

NameTitle
Bernie JuskiewiczPresident
Richard SimpsonVice President
Herb EddySecretary
Roger SchoenbeckTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$439,582
Investment Income
$0
Other Revenue
$15,161
Change in Net Assets
$17,471
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$341,097
Salaries, Compensation, and Employee Benefits$96,175
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$49,299-$49,299
Other Salaries and Wages-$32,920-$32,920
All Other Expenses$400$30,294-$30,694
Fees for Services Legal-$7,643-$7,643
Payroll Taxes-$7,099-$7,099
Other Expenses$28,853$7,040-$7,040
Other Employee Benefits-$6,857-$6,857
Occupancy-$4,533-$4,533
Office Expenses-$2,174-$2,174
Insurance-$1,251-$1,251
Fees for Services Accounting-$800-$800
Payments to Affiliates-$490-$490
Fees for Services Other-$375-$375
Total Functional Expenses$249,366$187,906$0$437,272
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilities$1,961
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Membership is made up of persons who purchase handicap cards and each golf club is a member.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members elect directors. Directors have authority to act on behalf of the organization. Committees can act on behalf of the organization.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Directors have authority to make decisions for organization. However, membership would need to authorize unusual items that are not done in the normal course of business.

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 is provided to the executive director. No formal review is done with board.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All documents are available upon request.

Filing and Contact Details

Filer

EIN
03-0289304
Phone
8027737180

Signing Officer

Name
Dave Pfannenstein
Title
Executive Director
Signed
2014-04-16
Discuss with paid preparer
Yes

Organization Details

Formed
1902
Legal Domicile
Vt
Voting Board Members
22
Independent Board Members
22
Employees
4

Preparer

Preparer
Pamela J Douglass CPA
Phone
8027753221
Raw XML Appendix358 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/Form990PartVIISectionAGrp/TitleTxt0Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt1ADMINISTRATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IS MADE UP OF PERSONS WHO PURCHASE HANDICAP CARDS AND EACH GOLF CLUB IS A MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT DIRECTORS. DIRECTORS HAVE AUTHORITY TO ACT ON BEHALF OF THE ORGANIZATION. COMMITTEES CAN ACT ON BEHALF OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIRECTORS HAVE AUTHORITY TO MAKE DECISIONS FOR ORGANIZATION. HOWEVER, MEMBERSHIP WOULD NEED TO AUTHORIZE UNUSUAL ITEMS THAT ARE NOT DONE IN THE NORMAL COURSE OF BUSINESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS PROVIDED TO THE EXECUTIVE DIRECTOR. NO FORMAL REVIEW IS DONE WITH BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0107778
IRS990/TotalAssetsEOYAmt0125451
IRS990/TotalAssetsGrp/BOYAmt0107778
IRS990/TotalAssetsGrp/EOYAmt0125451
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0187906
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0249366
IRS990/TotalFunctionalExpensesGrp/TotalAmt0437272
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01759
IRS990/TotalLiabilitiesEOYAmt01961
IRS990/TotalLiabilitiesGrp/BOYAmt01759
IRS990/TotalLiabilitiesGrp/EOYAmt01961
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0106019
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0123490
IRS990/TotalProgramServiceExpensesAmt028853
IRS990/TotalProgramServiceRevenueAmt0439582
IRS990/TotalReportableCompFromOrgAmt060999
IRS990/TotalRevenueGrp/ExclusionAmt0454743
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0454743
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0107778
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0125451
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt022
IRS990/VotingMembersIndependentCnt022
IRS990/WebsiteAddressTxt0WWW.VTGA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVE PFANNENSTEIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-04-16
ReturnHeader/Filer/BusinessName/BusinessNameLine10VERMONT GOLF ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0VERM
ReturnHeader/Filer/EIN0030289304
ReturnHeader/Filer/PhoneNum08027737180
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 1612 STATION A
ReturnHeader/Filer/USAddress/City0RUTLAND
ReturnHeader/Filer/USAddress/State0VT
ReturnHeader/Filer/USAddress/ZIPCode005701
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10McCormack Guyette & Associates PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1066 Grove Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Rutland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0VT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode005701
ReturnHeader/PreparerPersonGrp/PhoneNum08027753221
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Pamela J Douglass CPA
ReturnHeader/ReturnTs02014-04-16T07:58:04-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.28$0.03$3.25$6.24$6.29$0.05
2023Detailed filing. Detailed filing data is available for this year.$3.37$0.07$3.30$6.10$5.97$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.19$0.02$3.17$5.85$5.37$0.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$0.43$2.69$5.34$4.86$0.48
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.57$0.36$2.22$3.47$3.86$0.39
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.62$0.01$2.61$4.14$3.97$0.17
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.01$2.44$4.07$3.88$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$0.00$2.24$4.37$4.12$0.25
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.02$1.99$3.87$3.47$0.41
2015Detailed filing. Detailed filing data is available for this year.$1.61$0.03$1.58$4.18$3.96$0.22
2014Detailed filing. Detailed filing data is available for this year.$1.38$0.02$1.36$4.03$3.90$0.13
2013Detailed filing. Detailed filing data is available for this year.$1.25$0.02$1.23$4.55$4.37$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.02$1.06$4.14
2011Summary only. Only limited summary data is available for this year.$0.65$0.01$0.64$4.44$3.99$0.45