Civic Intelligence

Massachusetts Golf Association Inc.

990 • Fiscal year 2011 • EIN 04-2487562

Jan 01, 2011 to Dec 31, 2011 • Filed on Jun 15, 2012

300 Arnold Palmer Blvd02766
Siviq Scores

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

Liabilities / Assets

34th percentile

0.13x

Higher debt load relative to assets than 34% of similar nonprofits.

2011 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2011

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2011

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2011

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2011

Asset Growth

35th percentile

-1.2%

Faster asset growth than 35% of similar nonprofits.

2011 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2010 to 2011

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Assets

Down

$11,260,745

Down $132,003 (-1.2%) from 2010

Net Assets

Up

$9,806,113

Up $98,501 (+1.0%) from 2010

Liabilities

Down

$1,454,632

Down $230,504 (-14%) from 2010

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$3,157,892

Up $9,444 (+0.3%) from 2010

Net Income

-

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.

$20M$15M$10M$5.0M$0Assets 2010: $11,392,748Liabilities 2010: $1,685,136Net Assets 2010: $9,707,6122010Assets 2011: $11,260,745Liabilities 2011: $1,454,632Net Assets 2011: $9,806,1132011Assets 2012: $11,274,176Liabilities 2012: $1,208,137Net Assets 2012: $10,066,0392012Assets 2013: $11,844,981Liabilities 2013: $933,533Net Assets 2013: $10,911,4482013Assets 2014: $12,176,167Liabilities 2014: $786,180Net Assets 2014: $11,389,9872014Assets 2015: $12,321,164Liabilities 2015: $624,751Net Assets 2015: $11,696,4132015Assets 2016: $12,324,362Liabilities 2016: $160,271Net Assets 2016: $12,164,0912016Assets 2017: $12,915,258Liabilities 2017: $301,546Net Assets 2017: $12,613,7122017Assets 2018: $12,934,588Liabilities 2018: $210,103Net Assets 2018: $12,724,4852018Assets 2019: $13,906,249Liabilities 2019: $269,263Net Assets 2019: $13,636,9862019Assets 2020: $15,590,916Liabilities 2020: $418,677Net Assets 2020: $15,172,2392020Assets 2021: $16,894,871Liabilities 2021: $725,288Net Assets 2021: $16,169,5832021Assets 2022: $15,184,913Liabilities 2022: $199,944Net Assets 2022: $14,984,9692022Assets 2023: $16,443,251Liabilities 2023: $601,381Net Assets 2023: $15,841,8702023Assets 2024: $17,632,721Liabilities 2024: $672,658Net Assets 2024: $16,960,0632024

Highlighted filing

2011

Assets$11,260,745
Liabilities$1,454,632
Net Assets$9,806,113

Operations Trend

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

$10M$5.0M$0Expenses 2010: $3,148,4482010Expenses 2011: $3,157,8922011Expenses 2012: $3,213,8902012Revenue 2013: $3,594,301Expenses 2013: $3,124,252Net Income 2013: $470,0492013Revenue 2014: $3,695,431Expenses 2014: $3,201,356Net Income 2014: $494,0752014Revenue 2015: $4,045,339Expenses 2015: $3,264,566Net Income 2015: $780,7732015Revenue 2016: $4,212,239Expenses 2016: $3,517,007Net Income 2016: $695,2322016Revenue 2017: $3,854,283Expenses 2017: $3,761,878Net Income 2017: $92,4052017Revenue 2018: $4,906,138Expenses 2018: $4,375,566Net Income 2018: $530,5722018Revenue 2019: $4,844,471Expenses 2019: $4,746,937Net Income 2019: $97,5342019Revenue 2020: $5,132,097Expenses 2020: $4,514,356Net Income 2020: $617,7412020Revenue 2021: $7,035,294Expenses 2021: $6,617,394Net Income 2021: $417,9002021Revenue 2022: $8,402,976Expenses 2022: $6,879,881Net Income 2022: $1,523,0952022Revenue 2023: $7,364,037Expenses 2023: $7,104,617Net Income 2023: $259,4202023Revenue 2024: $9,187,318Expenses 2024: $7,982,196Net Income 2024: $1,205,1222024

Highlighted filing

2011

Revenue-
Expenses$3,157,892
Net Income-
Jump To
Filing Snapshot
Filing Period
Jan 1, 2011 to Dec 31, 2011
Signed
Jun 15, 2012
Return Version
2011v1.2
Gross Receipts
$4,646,033
Mission and Program Overview

Mission

To promote and preserve the integrity and values of golf throughout the commonwealth of massachusetts.

Major Activities

Activity 2
Golf events registration fees - every year, thousands of massachusetts golfers of all abilities compete in 11 different mga state championships. Approximately 42 qualifying events are conducted statewide as a prelude to these championships. The proceeds from these events help support the organization in it's exempt purpose to provide education and continue to promote the sport of golf in the state of massachusetts.
Activity 3
Golf fees and related/junior golf program - new wading river country club, llc/dba mga links at mamantapett serves as a permanent golf education center for massachusetts that provides access for many youth-based community programs with the goal of positively affecting the lives of underprivileged children throughout the state. Mga links is the home base for the massachusetts chapter of the nationally acclaimed the first tee program. A series of day and week-long clinics are hosted for various youth and community groups at the club throughout the summer months. In addition, the first tee of massachusetts runs satellite facilities during the summer months in the following cities within massachusetts; springfield, hyannis, and lynnfield. The course at mga links is open to the public year-round - weather permitting - and provides affordable golf access for all individuals including juniors, seniors and women. Total pgs expense = 873,131 less amount reported as cost of sales 6,968 = 866,163 reported here.
Filing and Contact Details

Filer

EIN
04-2487562
Raw XML AppendixShowing 400 of 805 raw XML fields

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IRS990/Activity2/Description0GOLF EVENTS REGISTRATION FEES - EVERY YEAR, THOUSANDS OF MASSACHUSETTS GOLFERS OF ALL ABILITIES COMPETE IN 11 DIFFERENT MGA STATE CHAMPIONSHIPS. APPROXIMATELY 42 QUALIFYING EVENTS ARE CONDUCTED STATEWIDE AS A PRELUDE TO THESE CHAMPIONSHIPS. THE PROCEEDS FROM THESE EVENTS HELP SUPPORT THE ORGANIZATION IN IT'S EXEMPT PURPOSE TO PROVIDE EDUCATION AND CONTINUE TO PROMOTE THE SPORT OF GOLF IN THE STATE OF MASSACHUSETTS.
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IRS990/Activity3/Description0GOLF FEES AND RELATED/JUNIOR GOLF PROGRAM - NEW WADING RIVER COUNTRY CLUB, LLC/DBA MGA LINKS AT MAMANTAPETT SERVES AS A PERMANENT GOLF EDUCATION CENTER FOR MASSACHUSETTS THAT PROVIDES ACCESS FOR MANY YOUTH-BASED COMMUNITY PROGRAMS WITH THE GOAL OF POSITIVELY AFFECTING THE LIVES OF UNDERPRIVILEGED CHILDREN THROUGHOUT THE STATE. MGA LINKS IS THE HOME BASE FOR THE MASSACHUSETTS CHAPTER OF THE NATIONALLY ACCLAIMED THE FIRST TEE PROGRAM. A SERIES OF DAY AND WEEK-LONG CLINICS ARE HOSTED FOR VARIOUS YOUTH AND COMMUNITY GROUPS AT THE CLUB THROUGHOUT THE SUMMER MONTHS. IN ADDITION, THE FIRST TEE OF MASSACHUSETTS RUNS SATELLITE FACILITIES DURING THE SUMMER MONTHS IN THE FOLLOWING CITIES WITHIN MASSACHUSETTS; SPRINGFIELD, HYANNIS, AND LYNNFIELD. THE COURSE AT MGA LINKS IS OPEN TO THE PUBLIC YEAR-ROUND - WEATHER PERMITTING - AND PROVIDES AFFORDABLE GOLF ACCESS FOR ALL INDIVIDUALS INCLUDING JUNIORS, SENIORS AND WOMEN. TOTAL PGS EXPENSE = 873,131 LESS AMOUNT REPORTED AS COST OF SALES 6,968 = 866,163 REPORTED HERE.
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IRS990/ActivityOther/Description0MISCELLANEOUS - COURSE RATING, MEASURING AND MARKING - THE MGA RATES COURSES FOR MEN AND WOMEN IN ACCORDANCE WITH THE USGA COURSE & SLOPE RATING SYSTEM. PRECISE RATINGS ARE PROVIDED FOR EACH SET OF TEES SO THAT GOLFERS CAN ENJOY THE BENEFITS OF AN ACCURATE AND EQUITABLE HANDICAP SYSTEM. THE MGA ALSO ACCURATELY MEASURES COURSES TO ENSURE PRECISE RATINGS. ADDITIONALLY, THE MGA ASSISTS ITS CLUBS IN PROPERLY MARKING AND DEFINING THEIR GOLF COURSES (I.E. WATER HAZARDS, OUT OF BOUNDS, BALL DROPS, ETC.) FOR EITHER COMPETITIVE OR RECREATIONAL PLAY SO THAT MEMBERS CAN BECOME ACCUSTOMED TO PLAYING UNDER THE RULES OF GOLF. THESE PROGRAMS ARE PROVIDED AS A COMPLIMENTARY SERVICE TO GOLF CLUBS.EDUCATIONAL SEMINARS - THE MGA CONDUCTS EDUCATIONAL SEMINARS ON A MYRIAD OF TOPICS INCLUDING THE RULES OF GOLF, ETIQUETTE, HANDICAP SYSTEM, TOURNAMENT PAIRING PROGRAMS AND COURSE RATING.USGA LIAISON - THE MGA ASSISTS THE USGA WITH NATIONAL ISSUES AFFECTING AMATEUR GOLF, PROCESSES AMATEUR STATUS REINSTATEMENT APPLICATIONS, CONDUCTS QUALIFYING ROUNDS FOR USGA CHAMPIONSHIPS AND UPHOLDS THE INTEGRITY OF THE USGA HANDICAP SYSTEM. THE USGA RELIES HEAVILY ON STATE AND REGIONAL GOLF ASSOCIATIONS TO COORDINATE ITS PROGRAMS AND ACCOMPLISH ITS OBJECTIVES.RENTALS - THE MGA PROVIDES VARIOUS UNAFFILIATED GOLF RELATED TAX-EXEMPT ORGANIZATIONS AND ONE NON TAX-EXEMPT ORGANIZATION WITH OFFICE SPACE IN THE ASSOCIATION'S PROPERTY -- THE GOLF HOUSE -- AT LESS THAN FAIR RENTAL VALUE. TWO ORGANIZATIONS, OCCUPYING APPROXIMATELY 25% OF THE OFFICE SPACE IN THE GOLF HOUSE, PAY RENTS IN ACCORDANCE WITH THEIR LEASES, RESPECTIVELY.DUES - ANNUAL MEMBERSHIP DUES.
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IRS990/Description0HANDICAPPING SERVICE - THE MGA PROVIDES ACCURATE AND TIMELY HANDICAP INDEXES FOR ROUGHLY 93,000 GOLFERS IN MASSACHUSETTS AND UPHOLDS THE INTEGRITY OF THE USGA HANDICAP SYSTEM. MAINTAINING A HANDICAP INDEX ALLOWS GOLFERS OF VARYING SKILL LEVELS TO COMPETE ON AN EQUITABLE BASIS.
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IRS990/Form990PartVIISectionA/Title22DIRECTOR
IRS990/Form990PartVIISectionA/Title23LEGAL COUNSEL
IRS990/Form990PartVIISectionA/Title24DIRECTOR
IRS990/Form990PartVIISectionA/Title25EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGoverningBody00
IRS990/FormersListed00
IRS990/FSAudited01
IRS990/FundraisingActivities01
IRS990/FundraisingDirectExpenses011944
IRS990/FundsToPayPremiums00
IRS990/GainOrLoss/Securities085101
IRS990/Gaming00
IRS990/GrantsAndSimilarAmntsCY00
IRS990/GrantsAndSimilarAmntsPriorYear00
IRS990/GrantsToIndividuals00
IRS990/GrantsToOrganizations00
IRS990/GrantToRelatedPerson00
IRS990/GrossAmountSalesAssets/Securities01323380
IRS990/GrossIncomeFundraisingEvents019005
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IRS990/GroupReturnForAffiliates00
IRS990/Hospital00
IRS990/IndependentAuditFinancialStmt00
IRS990/IndoorTanningServices00
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IRS990/InfoInScheduleOPartVI0X
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IRS990/InformationTechnology/ProgramServices0850
IRS990/InformationTechnology/Total0850
IRS990/Insurance/ProgramServices062873
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IRS990/Interest/ProgramServices018356
IRS990/Interest/Total018356
IRS990/InventoriesForSaleOrUse/BOY09857
IRS990/InventoriesForSaleOrUse/EOY09721
IRS990/InvestmentIncomeCurrentYear0197162
IRS990/InvestmentIncome/ExclusionAmount0112061
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IRS990/InvestmentIncome/TotalRevenueColumn0112061
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IRS990/InvestmentsOtherSecurities/BOY03684576
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IRS990/LandBldgEquipmentAccumDeprec01949512
IRS990/LandBuildingsEquipmentBasis09125533
IRS990/LandBuildingsEquipmentBasisNet/BOY07413028
IRS990/LandBuildingsEquipmentBasisNet/EOY07176021
IRS990/LessCostOthBasisSalesExpenses/Securities01238279
IRS990/LoanToOfficerOrDQP00
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IRS990/MinutesOfCommittees01
IRS990/MinutesOfGoverningBody01
IRS990/MissionDescription0TO PROMOTE AND PRESERVE THE INTEGRITY AND VALUES OF GOLF THROUGHOUT THE COMMONWEALTH OF MASSACHUSETTS.
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IRS990/MoreThan5000KToOrganizations00
IRS990/MortNotesPyblSecuredInvestProp/BOY0423821
IRS990/MortNotesPyblSecuredInvestProp/EOY0498157
IRS990/NameOfPrincipalOfficerPerson0STEPHEN R DOOLEY
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IRS990/NbrVotingGoverningBodyMembers025
IRS990/NbrVotingMembersGoverningBody025
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IRS990/NoncashContributions027756
IRS990/NonDeductibleContributions00
IRS990/NumberFormsTransmittedWith1096011
IRS990/NumberIndependentVotingMembers025
IRS990/NumberIndividualsGT100K01
IRS990/NumberOfContractorsGT100K01
IRS990/NumberOfEmployees038
IRS990/NumberW2GIncluded00
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IRS990/OtherEmployeeBenefits/Fundraising02715
IRS990/OtherEmployeeBenefits/ManagementAndGeneral012533
IRS990/OtherEmployeeBenefits/ProgramServices084295
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IRS990/OtherExpensePriorYear01927290
IRS990/OtherExpensesCurrentYear01920953
IRS990/OtherExpenses/Description0RELATED DEDUCTIONS FROM
IRS990/OtherExpenses/Description1CHAMPIONSHIP PROGRAM -
IRS990/OtherExpenses/Description2PRINTING AND PUBLICATIO
IRS990/OtherExpenses/Description3JUNIOR GOLF PROGRAMS -
IRS990/OtherExpenses/ManagementAndGeneral010510
IRS990/OtherExpenses/ProgramServices0323351
IRS990/OtherExpenses/ProgramServices1221853
IRS990/OtherExpenses/ProgramServices2102524
IRS990/OtherExpenses/Total010510
IRS990/OtherExpenses/Total1323351
IRS990/OtherExpenses/Total2221853
IRS990/OtherExpenses/Total3102524
IRS990/OtherRevenueCurrentYear021069
IRS990/OtherRevenueMisc/BusinessCode0900099
IRS990/OtherRevenueMisc/Description0GROSS RECEIPTS FROM K-
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IRS990/OtherRevenueMisc/UnrelatedBusinessRevenue010068
IRS990/OtherRevenuePriorYear08084
IRS990/OtherSalariesAndWages/Fundraising027348
IRS990/OtherSalariesAndWages/ManagementAndGeneral076380
IRS990/OtherSalariesAndWages/ProgramServices0733541
IRS990/OtherSalariesAndWages/Total0837269

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.6$0.67$17.0$9.19$7.98$1.21
2023Detailed filing. Detailed filing data is available for this year.$16.4$0.60$15.8$7.36$7.10$0.26
2022Detailed filing. Detailed filing data is available for this year.$15.2$0.20$15.0$8.40$6.88$1.52
2021Detailed filing. Detailed filing data is available for this year.$16.9$0.73$16.2$7.04$6.62$0.42
2020Detailed filing. Detailed filing data is available for this year.$15.6$0.42$15.2$5.13$4.51$0.62
2019Detailed filing. Detailed filing data is available for this year.$13.9$0.27$13.6$4.84$4.75$0.10
2018Detailed filing. Detailed filing data is available for this year.$12.9$0.21$12.7$4.91$4.38$0.53
2017Detailed filing. Detailed filing data is available for this year.$12.9$0.30$12.6$3.85$3.76$0.09
2016Detailed filing. Detailed filing data is available for this year.$12.3$0.16$12.2$4.21$3.52$0.70
2015Detailed filing. Detailed filing data is available for this year.$12.3$0.62$11.7$4.05$3.26$0.78
2014Detailed filing. Detailed filing data is available for this year.$12.2$0.79$11.4$3.70$3.20$0.49
2013Detailed filing. Detailed filing data is available for this year.$11.8$0.93$10.9$3.59$3.12$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.3$1.21$10.1$3.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.3$1.45$9.81$3.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.4$1.69$9.71$3.15