Civic Intelligence

Long Meadow Golf Club Inc

990 • Fiscal year 2019 • EIN 04-1554115

Oct 01, 2018 to Sep 30, 2019 • Filed on Jan 29, 2020

165 Havilah StreetLowell, MA 01852

(978) 441-1542

Siviq Scores

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

Liabilities / Assets

88th percentile

0.78x

Higher debt load relative to assets than 88% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

80th percentile

1.41x

Higher debt load relative to revenue than 80% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Net Margin

28th percentile

-2.9%

Higher net margin than 28% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Asset Growth

34th percentile

-1.5%

Faster asset growth than 34% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

39th percentile

-0.5%

Faster revenue growth than 39% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$3,106,939

Down $47,305 (-1.5%) from 2018

Net Assets

Down

$686,792

Down $50,539 (-6.9%) from 2018

Liabilities

Up

$2,420,147

Up $3,234 (+0.1%) from 2018

Revenue

Down

$1,718,955

Down $8,005 (-0.5%) from 2018

Expenses

Up

$1,769,494

Up $64,927 (+3.8%) from 2018

Net Income

Down

-$50,539

Down $72,932 (-326%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,875,254Liabilities 2011: $2,406,295Net Assets 2011: $468,9592011Assets 2012: $2,791,960Liabilities 2012: $2,349,530Net Assets 2012: $442,4302012Assets 2013: $3,141,119Liabilities 2013: $2,779,745Net Assets 2013: $361,3742013Assets 2014: $3,247,995Liabilities 2014: $2,764,656Net Assets 2014: $483,3392014Assets 2015: $3,401,585Liabilities 2015: $2,713,124Net Assets 2015: $688,4612015Assets 2016: $3,322,210Liabilities 2016: $2,601,064Net Assets 2016: $721,1462016Assets 2017: $3,228,508Liabilities 2017: $2,513,570Net Assets 2017: $714,9382017Assets 2018: $3,154,244Liabilities 2018: $2,416,913Net Assets 2018: $737,3312018Assets 2019: $3,106,939Liabilities 2019: $2,420,147Net Assets 2019: $686,7922019Assets 2020: $3,219,799Liabilities 2020: $2,217,251Net Assets 2020: $1,002,5482020Assets 2021: $3,320,944Liabilities 2021: $2,050,534Net Assets 2021: $1,270,4102021Assets 2022: $3,823,991Liabilities 2022: $2,439,804Net Assets 2022: $1,384,1872022Assets 2023: $4,183,166Liabilities 2023: $2,498,032Net Assets 2023: $1,685,1342023Assets 2024: $3,875,214Liabilities 2024: $2,305,844Net Assets 2024: $1,569,3702024

Highlighted filing

2019

Assets$3,106,939
Liabilities$2,420,147
Net Assets$686,792

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,467,2412011Revenue 2012: $1,445,532Expenses 2012: $1,472,061Net Income 2012: -$26,5292012Revenue 2013: $1,452,228Expenses 2013: $1,533,284Net Income 2013: -$81,0562013Revenue 2014: $1,644,009Expenses 2014: $1,522,044Net Income 2014: $121,9652014Revenue 2015: $1,718,841Expenses 2015: $1,513,719Net Income 2015: $205,1222015Revenue 2016: $1,612,594Expenses 2016: $1,580,209Net Income 2016: $32,3852016Revenue 2017: $1,672,512Expenses 2017: $1,678,720Net Income 2017: -$6,2082017Revenue 2018: $1,726,960Expenses 2018: $1,704,567Net Income 2018: $22,3932018Revenue 2019: $1,718,955Expenses 2019: $1,769,494Net Income 2019: -$50,5392019Revenue 2020: $1,937,811Expenses 2020: $1,622,055Net Income 2020: $315,7562020Revenue 2021: $1,937,501Expenses 2021: $1,669,639Net Income 2021: $267,8622021Revenue 2022: $1,873,805Expenses 2022: $1,760,028Net Income 2022: $113,7772022Revenue 2023: $2,316,218Expenses 2023: $2,025,031Net Income 2023: $291,1872023Revenue 2024: $2,118,641Expenses 2024: $2,234,405Net Income 2024: -$115,7642024

Highlighted filing

2019

Revenue$1,718,955
Expenses$1,769,494
Net Income-$50,539
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Jan 29, 2020
Return Version
2018v3.1
Gross Receipts
$1,974,877
Mission and Program Overview

Mission

Social and recreational club.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,578,409$2,515,721▼ $62,688
Pd in Cap Srpls Land Bldg Eqp Fund$737,331$686,792▼ $50,539
Cash and Non-Interest-Bearing Accounts$424,335$502,467▲ $78,132
Inventories for Sale or Use$35,837$35,536▼ $301
Accounts Receivable$92,934$30,582▼ $62,352
Prepaid Expenses and Deferred Charges$22,729$22,633▼ $96
Total Assets$3,154,244$3,106,939▼ $47,305
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,303,913$2,201,481▼ $102,432
Unsecured Notes Loans Payable-$89,202-
Accounts Payable and Accrued Expenses$64,298$68,046▲ $3,748
Deferred Revenue$48,702$61,418▲ $12,716
Total Liabilities$2,416,913$2,420,147▲ $3,234
Net Assets / Fund Balance
Total Net Assets Fund Balance$737,331$686,792▼ $50,539
Total Liabilities and Net Assets / Fund Balance$3,154,244$3,106,939▼ $47,305

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,903,554$1,121,312$3,024,866
Equipment$220,478$542,794$763,272
Leasehold Improvements$316,838$353,418$670,256
Land$74,851-$74,851
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,182,837
Investment Income
$0
Other Revenue
$536,118
Change in Net Assets
$-50,539

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,718,955
Total Revenue per Audited Statements
$1,718,955
Total Revenue per Form 990
$1,718,955
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,119,911
Salaries, Compensation, and Employee Benefits$649,583
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$581,179--$581,179
Other Expenses$570,159--$570,159
Depreciation Depletion$223,553--$223,553
Interest$114,255--$114,255
Insurance$110,983--$110,983
Payroll Taxes$68,404--$68,404
Fees for Services Other$65,501--$65,501
Office Expenses-$29,634-$29,634
Fees for Services Accounting-$5,826-$5,826
Total Functional Expenses$1,734,034$35,460$0$1,769,494

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,769,494
Total Expenses per Audited Statements$1,769,494
Total Expenses per Form 990$1,769,494
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Members or stockholder classes and rights Part VI line 6

All members are stockholders with all rights of voting attached thereto.

Member election for additional members Part VI line 7A

Members are sponsored by existing members and a vote is taken by thetotal membership to admit new members.

Governing body decisions Part VI line 7B

Officers and board of directors make decisions on behalf of the total membership.

Form 990 governing body review Part VI line 11

Officers and board of directors review returns and financial statementsprior to filing.

Conflict of interest policy compliance Part VI line 12C

Conflict of interest policy is in place.

Governing documents etc available to public Part VI line 19

Documents made available upon request

Filing and Contact Details

Filer

Filer Name
Long Meadow Golf Club
EIN
04-1554115
Address
165 HAVILAH STREET, LOWELL, MA 01852

Signing Officer

Name
Brian Allison
Title
Treasurer
Phone
9784411542
Signed
2020-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Shorrock
Formed
1909
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
28

Preparer

Firm
McKenzie & Frawley CPAS
Address
885 Main Street Suite 10A, Tewksbury, MA 01876
Preparer
James Frawley CPA
Phone
9788517767
Supplemental Narrative

Additional Explanations

Unrelated business income explanation Part V line 3B

The club will file form 990-t by the due date of the return.

Raw XML Appendix384 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/PYTotalExpensesAmt01704567
IRS990/PYTotalRevenueAmt01726960
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-50539
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01903554
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01121312
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03024866
IRS990ScheduleD/EquipmentGrp/BookValueAmt0220478
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0542794
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0763272
IRS990ScheduleD/ExpensesSubtotalAmt01769494
IRS990ScheduleD/LandGrp/BookValueAmt074851
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt074851
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0316838
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0353418
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0670256
IRS990ScheduleD/RevenueSubtotalAmt01718955
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02515721
IRS990ScheduleD/TotalExpensesPerForm990Amt01769494
IRS990ScheduleD/TotalRevenuePerForm990Amt01718955
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01718955
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01769494
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CLUB WILL FILE FORM 990-T BY THE DUE DATE OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS ARE STOCKHOLDERS WITH ALL RIGHTS OF VOTING ATTACHED THERETO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ARE SPONSORED BY EXISTING MEMBERS AND A VOTE IS TAKEN BY THETOTAL MEMBERSHIP TO ADMIT NEW MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS AND BOARD OF DIRECTORS MAKE DECISIONS ON BEHALF OF THE TOTAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICERS AND BOARD OF DIRECTORS REVIEW RETURNS AND FINANCIAL STATEMENTSPRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONFLICT OF INTEREST POLICY IS IN PLACE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Unrelated business income explanation Part V line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03154244
IRS990/TotalAssetsEOYAmt03106939
IRS990/TotalAssetsGrp/BOYAmt03154244
IRS990/TotalAssetsGrp/EOYAmt03106939
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035460
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01734034
IRS990/TotalFunctionalExpensesGrp/TotalAmt01769494
IRS990/TotalGrossUBIAmt031563
IRS990/TotalLiabilitiesBOYAmt02416913
IRS990/TotalLiabilitiesEOYAmt02420147
IRS990/TotalLiabilitiesGrp/BOYAmt02416913
IRS990/TotalLiabilitiesGrp/EOYAmt02420147
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0737331
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0686792
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01734034
IRS990/TotalProgramServiceRevenueAmt01182837
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01687392
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01718955
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt031563
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03154244
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03106939
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt089202
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt070 MORNINGSIDE DRIVE
IRS990/USAddress/CityNm0LOWELL
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001852
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN ALLISON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09784411542
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LONG MEADOW GOLF CLUB
ReturnHeader/Filer/BusinessNameControlTxt0LONG
ReturnHeader/Filer/EIN0041554115
ReturnHeader/Filer/USAddress/AddressLine1Txt0165 HAVILAH STREET
ReturnHeader/Filer/USAddress/CityNm0LOWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001852
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId025776E12FB93CACB37893FBDB9A738D994812DCE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId025776E12FB93CACB37893FBDB9A738D994812DCE
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId00415812020029g5a4wym
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-01-29
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.70.102.104
ReturnHeader/FilingSecurityInformation/IPDt02020-01-29
ReturnHeader/FilingSecurityInformation/IPTm011:14:59
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0McKenzie & Frawley CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0885 Main Street Suite 10A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Tewksbury
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001876
ReturnHeader/PreparerPersonGrp/PhoneNum09788517767
ReturnHeader/PreparerPersonGrp/PreparationDt02020-01-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James Frawley CPA
ReturnHeader/ReturnTs02020-01-29T11:13:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-10-01
ReturnHeader/TaxPeriodEndDt02019-09-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.88$2.31$1.57$2.12$2.23$0.12
2023Detailed filing. Detailed filing data is available for this year.$4.18$2.50$1.69$2.32$2.03$0.29
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.82$2.44$1.38$1.87$1.76$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.32$2.05$1.27$1.94$1.67$0.27
2020Detailed filing. Detailed filing data is available for this year.$3.22$2.22$1.00$1.94$1.62$0.32
2019Detailed filing. Detailed filing data is available for this year.$3.11$2.42$0.69$1.72$1.77$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$2.42$0.74$1.73$1.70$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$2.51$0.71$1.67$1.68$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.32$2.60$0.72$1.61$1.58$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.40$2.71$0.69$1.72$1.51$0.21
2014Detailed filing. Detailed filing data is available for this year.$3.25$2.76$0.48$1.64$1.52$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.14$2.78$0.36$1.45$1.53$0.08
2012Summary only. Only limited summary data is available for this year.$2.79$2.35$0.44$1.45$1.47$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$2.41$0.47$1.47
Peer Organizations

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