Civic Intelligence

Metropolitan Section Pga Foundation Inc.

990 • Fiscal year 2013 • EIN 13-3276607

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 11, 2014

49 Knollwood RoadSuite 200Elmsford, NY 10523

(914) 347-2416

Siviq Scores

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

Liabilities / Assets

51st percentile

0.06x

Higher debt load relative to assets than 51% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.06x

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

76th percentile

19%

Higher net margin than 76% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

96th percentile

$199,563

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 25.7% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

79th percentile

20%

Faster asset growth than 79% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

61st percentile

11%

Faster revenue growth than 61% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2011 to 2013

Assets

Up

$883,470

Up $144,526 (+20%) from 2012

Net Assets

Up

$834,083

Up $149,356 (+22%) from 2012

Liabilities

Down

$49,387

Down $4,830 (-8.9%) from 2012

Revenue

$776,408

No earlier filing loaded for comparison.

Expenses

Up

$627,052

Up $42,831 (+7.3%) from 2012

Net Income

$149,356

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.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $567,908Liabilities 2010: $48,152Net Assets 2010: $519,7562010Assets 2011: $598,772Liabilities 2011: $48,152Net Assets 2011: $550,6202011Assets 2012: $738,944Liabilities 2012: $54,217Net Assets 2012: $684,7272012Assets 2013: $883,470Liabilities 2013: $49,387Net Assets 2013: $834,0832013Assets 2014: $982,012Liabilities 2014: $48,983Net Assets 2014: $933,0292014Assets 2015: $954,332Liabilities 2015: $816Net Assets 2015: $953,5162015Assets 2016: $1,120,619Liabilities 2016: $187,319Net Assets 2016: $933,3002016Assets 2017: $1,172,858Liabilities 2017: $133,448Net Assets 2017: $1,039,4102017Assets 2018: $1,320,406Liabilities 2018: $127,220Net Assets 2018: $1,193,1862018Assets 2019: $1,593,982Liabilities 2019: $153,417Net Assets 2019: $1,440,5652019Assets 2020: $1,472,541Liabilities 2020: $93,378Net Assets 2020: $1,379,1632020Assets 2021: $1,692,285Liabilities 2021: $477,258Net Assets 2021: $1,215,0272021Assets 2022: $1,698,498Liabilities 2022: $283,190Net Assets 2022: $1,415,3082022Assets 2023: $1,532,357Liabilities 2023: $102,972Net Assets 2023: $1,429,3852023Assets 2024: $1,914,503Liabilities 2024: $146,157Net Assets 2024: $1,768,3462024

Highlighted filing

2013

Assets$883,470
Liabilities$49,387
Net Assets$834,083

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $504,7162010Revenue 2011: $635,348Expenses 2011: $604,484Net Income 2011: $30,8642011Expenses 2012: $584,2212012Revenue 2013: $776,408Expenses 2013: $627,052Net Income 2013: $149,3562013Revenue 2014: $758,029Expenses 2014: $659,083Net Income 2014: $98,9462014Revenue 2015: $729,033Expenses 2015: $708,546Net Income 2015: $20,4872015Revenue 2016: $839,667Expenses 2016: $859,883Net Income 2016: -$20,2162016Revenue 2017: $964,772Expenses 2017: $858,662Net Income 2017: $106,1102017Revenue 2018: $1,010,503Expenses 2018: $856,727Net Income 2018: $153,7762018Revenue 2019: $1,329,239Expenses 2019: $1,081,858Net Income 2019: $247,3812019Revenue 2020: $660,050Expenses 2020: $721,452Net Income 2020: -$61,4022020Revenue 2021: $1,087,398Expenses 2021: $1,262,877Net Income 2021: -$175,4792021Revenue 2022: $1,576,241Expenses 2022: $1,342,526Net Income 2022: $233,7152022Revenue 2023: $1,462,352Expenses 2023: $1,524,191Net Income 2023: -$61,8392023Revenue 2024: $1,926,413Expenses 2024: $1,769,469Net Income 2024: $156,9442024

Highlighted filing

2013

Revenue$776,408
Expenses$627,052
Net Income$149,356
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 11, 2014
Return Version
2013v3.1
Gross Receipts
$776,408
Mission and Program Overview

Mission

To promote junior golf and make available junior golf programs in the new york metropolitian area

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$67,008$265,824▲ $198,816
Savings and Temporary Cash Investments$91,202$91,412▲ $210
Accounts Receivable$5,475$72,494▲ $67,019
Other Notes and Loans Receivable, Net$38,939$46,041▲ $7,102
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$738,944$883,470▲ $144,526
Other Assets Total$536,320$407,699▼ $128,621
Liabilities
Other Liabilities$48,152$48,152→ $0
Accounts Payable and Accrued Expenses$6,065$1,235▼ $4,830
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$54,217$49,387▼ $4,830
Net Assets / Fund Balance
Unrestricted Net Assets$662,961$812,317▲ $149,356
Temporarily Rstr Net Assets$21,766$21,766→ $0
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$684,727$834,083▲ $149,356
Total Liabilities and Net Assets / Fund Balance$738,944$883,470▲ $144,526

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$241,819--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brad WorthingtonHonary President
Stuart Waack1st Vice President
David Jones2nd Vice President
Cory MullerBoard Member
Dave FuscoBoard Member
Jamie KilmerBoard Member
Michael BreedBoard Member
Michael ShankBoard Member
Mike DiffleyBoard Member
Rob GickBoard Member
Rob LabritzBoard Member
Sean QuinlivanBoard Member
Shawn BakerBoard Member
Charles RobsonExecutive Director
Heath WassemPredident
Brian CrowellSecretary
Carl AlexanderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$185,915
Program Service Revenue
$589,503
Investment Income
$990
Other Revenue
$0
All Other Contributions
$185,915
Change in Net Assets
$149,356

Audited Revenue Reconciliation

Revenue per Audited Statements
$776,408
Total Revenue per Audited Statements
$776,408
Total Revenue per Form 990
$776,408
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$315,381
Other Expenses$311,671
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$146,332$33,990$0$180,322
All Other Expenses$75,807$15,573-$91,380
Current Officers, Directors, Trustees, and Key Employees$65,750$15,273$0$81,023
Other Expenses$120,572$50,000$0$50,000
Pension Plan Contributions$16,090$3,737$0$19,827
Payroll Taxes$14,600$3,391$0$17,991
Other Employee Benefits$13,161$3,057$0$16,218
Fees for Services Accounting$0$11,275$0$11,275
Occupancy$0$9,142$0$9,142
Office Expenses$0$443$0$443
Total Functional Expenses$452,312$174,740$0$627,052

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$627,052
Total Expenses per Audited Statements$627,052
Total Expenses per Form 990$627,052
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
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$48,152
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Section C Line 19

No documents except form 990 are available to the general public. Form 990 is posted to the internet on the "guidestar" website.

Filing and Contact Details

Filer

EIN
13-3276607
In Care Of
% CHARLES ROBSON
Phone
9143472416

Signing Officer

Name
Charles Robson
Title
Executive Director
Phone
9143472325
Signed
2014-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Worthington
Formed
1985
Legal Domicile
Ny
Voting Board Members
16
Independent Board Members
16
Employees
0

Preparer

Preparer
Robert Nesi CPA
Phone
5162485000
Supplemental Narrative

Additional Explanations

Section A Line 11A

No review was or will be conducted.

Form 990 Part IX Line 24 - Other Expenses

Description:pro-am events total expenses:28953 program services:28953 fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:gis professional reimbursement total expenses:19250 program services:19250 fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:telephone total expenses:1663 management and general:1663 fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:printing total expenses:419 management and general:419 fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:postage total expenses:5411 management and general:5411 fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:equipment leases total expenses:7430 management and general:7430 fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:other expenses total expenses:9766 program services:9116 management and general:650 fundraising:

Form 990 Part IX Line 24 - Other Expenses

Description:membership expenses total expenses:18488 program services:18488 fundraising:

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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/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt62ND VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt12HONARY PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt131ST VICE PRESIDENT
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IRS990/OtherExpensesGrp/TotalAmt120748
IRS990/OtherExpensesGrp/TotalAmt2120572
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0JR GOLF PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc1PRO-AM EVENTS
IRS990/ProgramServiceRevenueGrp/Desc2SPONSOR INCOME
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt145225
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt225747
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0518531
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt145225
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt225747
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IRS990/PYOtherRevenueAmt00
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IRS990/PYRevenuesLessExpensesAmt0134107
IRS990/PYSalariesCompEmpBnftPaidAmt0310016
IRS990/PYTotalExpensesAmt0584221
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0718328
IRS990/QuidProQuoContributionsInd0false
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IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0589504
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt091202

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.$1.91$0.15$1.77$1.93$1.77$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.53$0.10$1.43$1.46$1.52$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.70$0.28$1.42$1.58$1.34$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.48$1.22$1.09$1.26$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.47$0.09$1.38$0.66$0.72$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.59$0.15$1.44$1.33$1.08$0.25
2018Summary only. Only limited summary data is available for this year.$1.32$0.13$1.19$1.01$0.86$0.15
2017Summary only. Only limited summary data is available for this year.$1.17$0.13$1.04$0.96$0.86$0.11
2016Summary only. Only limited summary data is available for this year.$1.12$0.19$0.93$0.84$0.86$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.73$0.71$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.98$0.05$0.93$0.76$0.66$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.88$0.05$0.83$0.78$0.63$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.05$0.68$0.58
2011Summary only. Only limited summary data is available for this year.$0.60$0.05$0.55$0.64$0.60$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.05$0.52$0.50