Civic Intelligence

First Tee Greater Charleston

990 • Fiscal year 2015 • EIN 20-3959266

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 22, 2016

Attn William DudleyCharleston, SC 29412

(843) 737-5543

Siviq Scores

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

Liabilities / Assets

1st percentile

-0.01x

Higher debt load relative to assets than 1% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

1st percentile

-0.00x

Higher debt load relative to revenue than 1% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

75th percentile

18%

Higher net margin than 75% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

95th percentile

$60,500

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 15.2% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

89th percentile

82%

Faster asset growth than 89% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

91st percentile

85%

Faster revenue growth than 91% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$158,949

Up $71,404 (+82%) from 2014

Net Assets

Up

$160,524

Up $72,979 (+83%) from 2014

Liabilities

Down

-$1,575

Down $1,575 from 2014

Revenue

Up

$398,314

Up $183,337 (+85%) from 2014

Expenses

Up

$325,335

Up $35,442 (+12%) from 2014

Net Income

Up

$72,979

Up $147,895 (+197%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $156,634Liabilities 2010: $0Net Assets 2010: $156,6342010Assets 2011: $168,775Liabilities 2011: $0Net Assets 2011: $168,7752011Assets 2012: $220,860Liabilities 2012: $0Net Assets 2012: $220,8602012Assets 2013: $162,461Liabilities 2013: $0Net Assets 2013: $162,4612013Assets 2014: $87,545Liabilities 2014: $0Net Assets 2014: $87,5452014Assets 2015: $158,949Liabilities 2015: -$1,575Net Assets 2015: $160,5242015Assets 2016: $148,658Liabilities 2016: $0Net Assets 2016: $148,6582016Assets 2017: $269,487Liabilities 2017: $165Net Assets 2017: $269,3222017Assets 2018: $271,779Liabilities 2018: $0Net Assets 2018: $271,7792018Assets 2019: $475,421Liabilities 2019: $0Net Assets 2019: $475,4212019Assets 2020: $781,736Liabilities 2020: $0Net Assets 2020: $781,7362020Assets 2021: $1,214,732Liabilities 2021: $0Net Assets 2021: $1,214,7322021Assets 2022: $1,783,502Liabilities 2022: $0Net Assets 2022: $1,783,5022022Assets 2023: $2,217,078Liabilities 2023: $0Net Assets 2023: $2,217,0782023

Highlighted filing

2015

Assets$158,949
Liabilities-$1,575
Net Assets$160,524

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $144,8122010Expenses 2011: $181,0732011Expenses 2012: $244,1652012Revenue 2013: $187,620Expenses 2013: $246,019Net Income 2013: -$58,3992013Revenue 2014: $214,977Expenses 2014: $289,893Net Income 2014: -$74,9162014Revenue 2015: $398,314Expenses 2015: $325,335Net Income 2015: $72,9792015Revenue 2016: $444,887Expenses 2016: $456,753Net Income 2016: -$11,8662016Revenue 2017: $495,790Expenses 2017: $375,126Net Income 2017: $120,6642017Revenue 2018: $402,709Expenses 2018: $400,252Net Income 2018: $2,4572018Revenue 2019: $1,089,408Expenses 2019: $885,766Net Income 2019: $203,6422019Revenue 2020: $1,115,207Expenses 2020: $808,892Net Income 2020: $306,3152020Revenue 2021: $1,316,122Expenses 2021: $883,126Net Income 2021: $432,9962021Revenue 2022: $1,695,074Expenses 2022: $1,126,304Net Income 2022: $568,7702022Revenue 2023: $1,860,385Expenses 2023: $1,426,809Net Income 2023: $433,5762023

Highlighted filing

2015

Revenue$398,314
Expenses$325,335
Net Income$72,979
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 22, 2016
Return Version
2015v2.1
Gross Receipts
$446,816
Mission and Program Overview

Mission

To impact the lives of young people by providing educational programs that build character, instill life-enhancing values and promote healthy choices through the game of golf

To impact the lives of young people by providing learning facilities and educational programs that promote character development and life-enhancing values through the game of golf

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$85,458$155,474▲ $70,016
Land, Buildings, and Equipment, Net$187$0▼ $187
Total Assets$87,545$158,949▲ $71,404
Other Assets Total$1,900$3,475▲ $1,575
Liabilities
Accounts Payable and Accrued Expenses-$-1,575-
Total Liabilities$0$-1,575▼ $1,575
Net Assets / Fund Balance
Unrestricted Net Assets$87,545$160,524▲ $72,979
Total Net Assets Fund Balance$87,545$160,524▲ $72,979
Total Liabilities and Net Assets / Fund Balance$87,545$158,949▲ $71,404

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$8,402$8,402
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Staci BennettPrior Executive DirectorFT$60,500$60,500
Bucky DudleyDirector of OperationsFT$42,744$42,744
Meghan TaylorProgram DirectorFT$41,500$41,500

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$143,479
Program Service Revenue
$44,307
Investment Income
$18
Other Revenue
$210,510
All Other Contributions
$143,479
Change in Net Assets
$72,979
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$234,025
Other Expenses$91,310
Total Fundraising Expense$29,697
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$55,279$62,845$26,620$144,744
Other Salaries and Wages$31,945$24,098-$56,043
Occupancy-$20,438-$20,438
Other Employee Benefits-$20,162-$20,162
Travel$9,066$7,723-$16,789
Payroll Taxes$6,930$6,146-$13,076
Other Expenses$8,253-$3,077$8,253
Insurance-$7,722-$7,722
Office Expenses-$6,337-$6,337
Conferences and Meetings$4,553--$4,553
Fees for Services Accounting-$2,610-$2,610
Fees for Services Other-$1,767-$1,767
Advertising$1,062--$1,062
Depreciation Depletion-$187-$187
Total Functional Expenses$135,603$160,035$29,697$325,335
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$259,012
Fundraising Direct Expenses$48,502
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf & Gala$242,497$242,497$16,586$225,911
Course on Course$16,515$16,515$31,916$-15,401
Total Events$259,012$259,012$48,502$210,510
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

A copy of the 990 was provided to all board members. They were given time to comment prior to the form's filing.

Form 990, Part VI, Section B, Line 12C

Board members are required to disclose any potential conflicts to the board as soon as they are discovered.

Form 990, Part VI, Section B, Line 15

All compenstation arrangements are reviewed by management and the board annually.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Charleston Junior Golf Foundation
EIN
20-3959266
Phone
8437375543
Address
ATTN WILLIAM DUDLEY, CHARLESTON, SC 29412

Signing Officer

Name
Tucker Ervin
Title
Vice President
Phone
8437375543
Signed
2016-08-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Tobin
Formed
2005
Legal Domicile
Sc
Voting Board Members
21
Independent Board Members
21
Employees
4
Volunteers
85

Preparer

Firm
MOODY & O'NEAL CPAS LLC
Address
654 COLEMAN BLVD STE 200, MT PLEASANT, SC 29464
Preparer
CHRIS O'NEAL CPA
Phone
8438493000
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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR OF OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt23PRIOR EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02005
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt048502
IRS990/FundraisingGrossIncomeAmt0259012
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt021
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0446816
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt021
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt07722
IRS990/InsuranceGrp/TotalAmt07722
IRS990/InvestmentIncomeGrp/ExclusionAmt018
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08402
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0187
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt08402
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO IMPACT THE LIVES OF YOUNG PEOPLE BY PROVIDING EDUCATIONAL PROGRAMS THAT BUILD CHARACTER, INSTILL LIFE-ENHANCING VALUES AND PROMOTE HEALTHY CHOICES THROUGH THE GAME OF GOLF
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt087545
IRS990/NetAssetsOrFundBalancesEOYAmt0160524
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0210510
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0210510
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt01055
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt020438
IRS990/OccupancyGrp/TotalAmt020438
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06337
IRS990/OfficeExpensesGrp/TotalAmt06337
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01900
IRS990/OtherAssetsTotalGrp/EOYAmt03475
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt020162
IRS990/OtherEmployeeBenefitsGrp/TotalAmt020162
IRS990/OtherExpensesGrp/Desc0NATIONAL SCHOOL PROGRAM
IRS990/OtherExpensesGrp/Desc1OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc2PROGRAM EQUIPMENT
IRS990/OtherExpensesGrp/FundraisingAmt03077
IRS990/OtherExpensesGrp/ProgramServicesAmt012963
IRS990/OtherExpensesGrp/ProgramServicesAmt15552
IRS990/OtherExpensesGrp/ProgramServicesAmt28253
IRS990/OtherExpensesGrp/TotalAmt012963
IRS990/OtherExpensesGrp/TotalAmt18629
IRS990/OtherExpensesGrp/TotalAmt28253
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt024098
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt031945
IRS990/OtherSalariesAndWagesGrp/TotalAmt056043
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06146
IRS990/PayrollTaxesGrp/ProgramServicesAmt06930
IRS990/PayrollTaxesGrp/TotalAmt013076
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0TERRY TOBIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc1SPONSORSHIPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt034033
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110274
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt034033
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110274
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0165062
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt077
IRS990/PYOtherExpensesAmt081216
IRS990/PYOtherRevenueAmt024622
IRS990/PYProgramServiceRevenueAmt025216
IRS990/PYRevenuesLessExpensesAmt0-74916
IRS990/PYSalariesCompEmpBnftPaidAmt0208677
IRS990/PYTotalExpensesAmt0289893
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0214977
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/ReconcilationRevenueExpnssAmt072979
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt044307
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0143479
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0124144
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0113230
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0164053
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt088746
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0633652
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt018
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct00.74660
IRS990ScheduleA/PublicSupportTotal170Amt0633652
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0143479
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0124144
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0113230
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0164053
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt088746
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0633652
IRS990ScheduleA/TotalSupportAmt0633670
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08402
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08402
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt048502
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF & GALA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0COURSE ON COURSE

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.22$0.00$2.22$1.86$1.43$0.43
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.00$1.78$1.70$1.13$0.57
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.00$1.21$1.32$0.88$0.43
2020Summary only. Only limited summary data is available for this year.$0.78$0.00$0.78$1.12$0.81$0.31
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.00$0.48$1.09$0.89$0.20
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.27$0.40$0.40$0.00
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.27$0.50$0.38$0.12
2016Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$0.44$0.46$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.40$0.33$0.07
2014Summary only. Only limited summary data is available for this year.$0.09$0.00$0.09$0.21$0.29$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.19$0.25$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.22$0.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.14