Civic Intelligence

Golf Course Superintendents Association of New Jersey Inc

990 • Fiscal year 2014 • EIN 22-2964440

Nov 01, 2013 to Oct 31, 2014 • Filed on Dec 02, 2014

25 US Highway 46 West07470-6801

(973) 812-6467

Siviq Scores

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

Liabilities / Assets

55th percentile

0.01x

Higher debt load relative to assets than 55% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

56th percentile

0.01x

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

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Net Margin

63rd percentile

7.9%

Higher net margin than 63% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Asset Growth

56th percentile

6.0%

Faster asset growth than 56% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

80th percentile

21%

Faster revenue growth than 80% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2012 to 2014

Assets

Up

$257,546

Up $14,650 (+6.0%) from 2013

Net Assets

Up

$254,597

Up $23,381 (+10%) from 2013

Liabilities

Down

$2,949

Down $8,731 (-75%) from 2013

Revenue

$297,155

No earlier filing loaded for comparison.

Expenses

Up

$273,714

Up $59,506 (+28%) from 2013

Net Income

$23,441

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 2010: $330,450Liabilities 2010: $36,445Net Assets 2010: $294,0052010Assets 2011: $245,522Liabilities 2011: $7,610Net Assets 2011: $237,9122011Assets 2012: $248,123Liabilities 2012: $9,701Net Assets 2012: $238,4222012Assets 2013: $242,896Liabilities 2013: $11,680Net Assets 2013: $231,2162013Assets 2014: $257,546Liabilities 2014: $2,949Net Assets 2014: $254,5972014Assets 2015: $283,752Liabilities 2015: $15,771Net Assets 2015: $267,9812015Assets 2016: $316,082Liabilities 2016: $5,250Net Assets 2016: $310,8322016Assets 2017: $299,939Liabilities 2017: $0Net Assets 2017: $299,9392017Assets 2018: $271,073Liabilities 2018: $0Net Assets 2018: $271,0732018Assets 2019: $323,448Liabilities 2019: $6,000Net Assets 2019: $317,4482019Assets 2020: $326,400Liabilities 2020: $0Net Assets 2020: $326,4002020Assets 2021: $339,509Liabilities 2021: $21,224Net Assets 2021: $318,2852021Assets 2022: $289,765Liabilities 2022: $325Net Assets 2022: $289,4402022Assets 2023: $338,389Liabilities 2023: $1,155Net Assets 2023: $337,2342023Assets 2024: $361,391Liabilities 2024: $0Net Assets 2024: $361,3912024Assets 2025: $363,275Liabilities 2025: $0Net Assets 2025: $363,2752025

Highlighted filing

2014

Assets$257,546
Liabilities$2,949
Net Assets$254,597

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $277,5402010Expenses 2011: $255,3602011Revenue 2012: $203,370Expenses 2012: $203,129Net Income 2012: $2412012Expenses 2013: $214,2082013Revenue 2014: $297,155Expenses 2014: $273,714Net Income 2014: $23,4412014Revenue 2015: $327,725Expenses 2015: $314,441Net Income 2015: $13,2842015Revenue 2016: $406,635Expenses 2016: $363,984Net Income 2016: $42,6512016Revenue 2017: $381,826Expenses 2017: $395,132Net Income 2017: -$13,3062017Revenue 2018: $288,893Expenses 2018: $312,094Net Income 2018: -$23,2012018Revenue 2019: $333,193Expenses 2019: $293,213Net Income 2019: $39,9802019Revenue 2020: $253,983Expenses 2020: $245,031Net Income 2020: $8,9522020Revenue 2021: $269,817Expenses 2021: $277,932Net Income 2021: -$8,1152021Revenue 2022: $312,460Expenses 2022: $327,708Net Income 2022: -$15,2482022Revenue 2023: $318,993Expenses 2023: $272,179Net Income 2023: $46,8142023Revenue 2024: $327,326Expenses 2024: $306,637Net Income 2024: $20,6892024Revenue 2025: $338,370Expenses 2025: $337,944Net Income 2025: $4262025

Highlighted filing

2014

Revenue$297,155
Expenses$273,714
Net Income$23,441
Jump To
Filing Snapshot
Filing Period
Nov 1, 2013 to Oct 31, 2014
Signed
Dec 2, 2014
Return Version
2013v4.0
Gross Receipts
$297,180
Mission and Program Overview

Mission

To serve the golf course superintendent by advancing the profession, offering professional development, and fostering relationships for all members.

The purpose of this associaion shall be to promote professional improvement through the education and cooperation of its membership. The associaition shall stand dedicated as an advocate for the golf course superintendent, and strive to demonstrate devotion to the industry, environment, the game of golf and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$216,677$216,399▼ $278
Cash and Non-Interest-Bearing Accounts$18,974$38,017▲ $19,043
Accounts Receivable$4,560$3,130▼ $1,430
Prepaid Expenses and Deferred Charges$2,685--
Total Assets$242,896$257,546▲ $14,650
Liabilities
Accounts Payable and Accrued Expenses$11,680$2,949▼ $8,731
Total Liabilities$11,680$2,949▼ $8,731
Net Assets / Fund Balance
Unrestricted Net Assets$231,216$254,597▲ $23,381
Total Net Assets Fund Balance$231,216$254,597▲ $23,381
Total Liabilities and Net Assets / Fund Balance$242,896$257,546▲ $14,650
Compensation and Service Providers

Board Members and Trustees

NameTitle
James CadottPresident
Jamie DeversDirector
Jeremy HrebenDirector
John AlexanderDirector
Joseph KinlinDirector
Les Carpenter JrDirector
Michael WeberDirector
Rolf StrobelDirector
Tyler OteroDirector
Bill MurrayChapter Dele
Brad SimpkinsCommercial R
Rob JohnsonCommercial R
Dr Bruce ClarkeLiaison
Dr Jim MurphyLiaison
Lance RogersPast Preside
Russell HarrisSecretary
Frank TichenorTreasurer
Gary ArlioVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$30,000
Program Service Revenue
$266,933
Investment Income
$29
Other Revenue
$193
All Other Contributions
$30,000
Change in Net Assets
$23,441
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$273,714
Total Fundraising Expense$24,959
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$85,497--$85,497
All Other Expenses$25,126$26,959$39$52,124
Other Expenses$8,103$47,790$24,920$8,103
Advertising$7,313--$7,313
Office Expenses$1,051$3,959-$5,010
Insurance-$1,036-$1,036
Interest-$37-$37
Total Functional Expenses$168,974$79,781$24,959$273,714
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
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, Page 6, Part VI, Line 6

DUES PAYING MEMBERS.

Form 990, Page 6, Part VI, Line 7A

Per the association's by-laws the officers are elected by mail by the membership based on term limits.

Form 990, Page 6, Part VI, Line 11B

The organization's tax return is prepared by an outside accounting firm. Upon completion of the return it is then sent to all the executive director who distributes it to all officers and directors for their review. After comments from those parties, the return is finalized by the accounting firm and filed. The as-filed form 990 is presented to the board and discussed at the first board meeting after filing.

Form 990, Page 6, Part VI, Line 12C

Officers, directors, and key employees are subject to the conflict of interest policy. All of these individuals complete a conflict of interest questionnaire each year disclosing any areas of conflict. During the year, if a potential conflict arises where an applicable individual has a conflict of interest, the individual recuses themselves from the discussion and decision as mandated by the policy. The policy spells out what notice is to be provided by an individual with a conflict, and then how decision- making therafter is to be effected.

Form 990, Page 6, Part VI, Line 15A

The executive committee (4 officers) holds an annual review and then meets with the executive director to discuss her compensation. The committee assesses performance against goals and expectations, reviews the relative competitive position within the market and the industry and makes adjustments as they see fit.

Form 990, Page 6, Part VI, Line 15B

No other officers or key employees are compensated.

Form 990, Page 6, Part VI, Line 19

The governing documents and conflict of interest policy are made available to the public upon request at the organization's workplace. The organization's financial statements are available upon request.

Filing and Contact Details

Filer

EIN
22-2964440
Phone
9738126467

Signing Officer

Name
Cece Peabody
Title
Executive Director
Phone
9738126467
Signed
2014-12-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cece Peabody
Formed
1926
Legal Domicile
Nj
Voting Board Members
19
Independent Board Members
18
Employees
0
Volunteers
19

Preparer

Preparer
Lewis H Wefferling
Phone
9732263111
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The purpose of this associaion shall be to promote professional improvement through the education and cooperation of its membership. The associaition shall stand dedicated as an advocate for the golf course superintendent, and strive to demonstrate devotion to the industry, environment, the game of golf and the community.

Form 990, Page 2, Part III, Line 4D

Encourage youngsters to take up the game of golf.

Form 990, Part IX, Line 24E

Unrelated business tax 0 7,833 0 board expenses 1,112 5,336 0 professional fees 0 5,333 0 research 5,000 0 0 bank charges 0 3,760 0 sponsor partner expenses 3,390 0 0 scholarship-rutgers turf 3,000 0 0 telephone 0 2,880 0 member directory expense 2,842 0 0 new jersey green council 2,500 0 0 sponsor rutgers golf 2,000 0 0 junior tee markers 1,951 0 0 storage 0 1,465 0 web site 1,191 0 0 credit card processing 884 151 39 public relations 756 0 0 constant contact 500 0 0 postage & shipping 0 176 0 filing fee 0 25 0

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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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13COMMERCIAL R
IRS990/Form990PartVIISectionAGrp/TitleTxt14COMMERCIAL R
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IRS990/MissionDesc0THE PURPOSE OF THIS ASSOCIAION SHALL BE TO PROMOTE PROFESSIONAL IMPROVEMENT THROUGH THE EDUCATION AND COOPERATION OF ITS MEMBERSHIP. THE ASSOCIAITION SHALL STAND DEDICATED AS AN ADVOCATE FOR THE GOLF COURSE SUPERINTENDENT, AND STRIVE TO DEMONSTRATE DEVOTION TO THE INDUSTRY, ENVIRONMENT, THE GAME OF GOLF AND THE COMMUNITY.
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IRS990/ProgramServiceRevenueGrp/Desc0MEETINGS AND CONFERENCES
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IRS990/ProgramServiceRevenueGrp/Desc2NEWSLETTER ADVERTISING
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IRS990/ProgSrvcAccomActy3Grp/Desc0PERIDICALS FOR MEMBERS BENEFIT; CONTAINS ARTICLES ON TURF MAINTENANCE AND GOLF COURSE MANAGEMENT.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PURPOSE OF THIS ASSOCIAION SHALL BE TO PROMOTE PROFESSIONAL IMPROVEMENT THROUGH THE EDUCATION AND COOPERATION OF ITS MEMBERSHIP. THE ASSOCIAITION SHALL STAND DEDICATED AS AN ADVOCATE FOR THE GOLF COURSE SUPERINTENDENT, AND STRIVE TO DEMONSTRATE DEVOTION TO THE INDUSTRY, ENVIRONMENT, THE GAME OF GOLF AND THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENCOURAGE YOUNGSTERS TO TAKE UP THE GAME OF GOLF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PER THE ASSOCIATION'S BY-LAWS THE OFFICERS ARE ELECTED BY MAIL BY THE MEMBERSHIP BASED ON TERM LIMITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S TAX RETURN IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. UPON COMPLETION OF THE RETURN IT IS THEN SENT TO ALL THE EXECUTIVE DIRECTOR WHO DISTRIBUTES IT TO ALL OFFICERS AND DIRECTORS FOR THEIR REVIEW. AFTER COMMENTS FROM THOSE PARTIES, THE RETURN IS FINALIZED BY THE ACCOUNTING FIRM AND FILED. THE AS-FILED FORM 990 IS PRESENTED TO THE BOARD AND DISCUSSED AT THE FIRST BOARD MEETING AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE SUBJECT TO THE CONFLICT OF INTEREST POLICY. ALL OF THESE INDIVIDUALS COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE EACH YEAR DISCLOSING ANY AREAS OF CONFLICT. DURING THE YEAR, IF A POTENTIAL CONFLICT ARISES WHERE AN APPLICABLE INDIVIDUAL HAS A CONFLICT OF INTEREST, THE INDIVIDUAL RECUSES THEMSELVES FROM THE DISCUSSION AND DECISION AS MANDATED BY THE POLICY. THE POLICY SPELLS OUT WHAT NOTICE IS TO BE PROVIDED BY AN INDIVIDUAL WITH A CONFLICT, AND THEN HOW DECISION- MAKING THERAFTER IS TO BE EFFECTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE EXECUTIVE COMMITTEE (4 OFFICERS) HOLDS AN ANNUAL REVIEW AND THEN MEETS WITH THE EXECUTIVE DIRECTOR TO DISCUSS HER COMPENSATION. THE COMMITTEE ASSESSES PERFORMANCE AGAINST GOALS AND EXPECTATIONS, REVIEWS THE RELATIVE COMPETITIVE POSITION WITHIN THE MARKET AND THE INDUSTRY AND MAKES ADJUSTMENTS AS THEY SEE FIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NO OTHER OFFICERS OR KEY EMPLOYEES ARE COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S WORKPLACE. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9UNRELATED BUSINESS TAX 0 7,833 0 BOARD EXPENSES 1,112 5,336 0 PROFESSIONAL FEES 0 5,333 0 RESEARCH 5,000 0 0 BANK CHARGES 0 3,760 0 SPONSOR PARTNER EXPENSES 3,390 0 0 SCHOLARSHIP-RUTGERS TURF 3,000 0 0 TELEPHONE 0 2,880 0 MEMBER DIRECTORY EXPENSE 2,842 0 0 NEW JERSEY GREEN COUNCIL 2,500 0 0 SPONSOR RUTGERS GOLF 2,000 0 0 JUNIOR TEE MARKERS 1,951 0 0 STORAGE 0 1,465 0 WEB SITE 1,191 0 0 CREDIT CARD PROCESSING 884 151 39 PUBLIC RELATIONS 756 0 0 CONSTANT CONTACT 500 0 0 POSTAGE & SHIPPING 0 176 0 FILING FEE 0 25 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART IX, LINE 24E
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IRS990/UponRequestInd0X
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IRS990/USAddress/State0NJ
IRS990/USAddress/ZIPCode0074706801
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IRS990/WebsiteAddressTxt0WWW.GCSANJ.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CECE PEABODY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09738126467
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-12-02
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1035 SMULL AVE
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.63$0.00$3.63$3.38$3.38$0.00
2024Detailed filing. Detailed filing data is available for this year.$3.61$0.00$3.61$3.27$3.07$0.21
2023Detailed filing. Detailed filing data is available for this year.$3.38$0.01$3.37$3.19$2.72$0.47
2022Detailed filing. Detailed filing data is available for this year.$2.90$0.00$2.89$3.12$3.28$0.15
2021Detailed filing. Detailed filing data is available for this year.$3.40$0.21$3.18$2.70$2.78$0.08
2020Detailed filing. Detailed filing data is available for this year.$3.26$0.00$3.26$2.54$2.45$0.09
2019Detailed filing. Detailed filing data is available for this year.$3.23$0.06$3.17$3.33$2.93$0.40
2018Detailed filing. Detailed filing data is available for this year.$2.71$0.00$2.71$2.89$3.12$0.23
2017Detailed filing. Detailed filing data is available for this year.$3.00$0.00$3.00$3.82$3.95$0.13
2016Detailed filing. Detailed filing data is available for this year.$3.16$0.05$3.11$4.07$3.64$0.43
2015Detailed filing. Detailed filing data is available for this year.$2.84$0.16$2.68$3.28$3.14$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.58$0.03$2.55$2.97$2.74$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.43$0.12$2.31$2.14
2012Summary only. Only limited summary data is available for this year.$2.48$0.10$2.38$2.03$2.03$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.08$2.38$2.55
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.36$2.94$2.78