Civic Intelligence

Due Process Golf Association

EIN 22-3388128 • 501(c)7 • Colts Neck, NJ

Profile

None

392 Route 537Colts Neck, NJ 07722-1540

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.05x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.06x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

90th percentile

35%

Higher net margin than 90% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

97th percentile

77%

Faster asset growth than 97% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

88th percentile

33%

Faster revenue growth than 88% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$351,635

Up $127,810 (+57%) from 2023

Liabilities

Up

$18,490

Up $18,009 (+3744%) from 2023

Net Assets

Up

$333,145

Up $109,801 (+49%) from 2023

Operations
Liabilities / Revenue57th percentileNet Margin90th percentile

Revenue

Up

$309,989

Up $13,916 (+4.7%) from 2023

Expenses

Up

$200,188

Up $15,136 (+8.2%) from 2023

Net Income

Down

$109,801

Down $1,220 (-1.1%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth97th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2012: $56,918Liabilities 2012: $39,144Net Assets 2012: $17,7742012Assets 2013: $47,013Liabilities 2013: $29,023Net Assets 2013: $17,9902013Assets 2014: $44,292Liabilities 2014: $26,302Net Assets 2014: $17,9902014Assets 2015: $57,559Liabilities 2015: $39,569Net Assets 2015: $17,9902015Assets 2016: $65,460Liabilities 2016: $47,470Net Assets 2016: $17,9902016Assets 2017: $42,769Liabilities 2017: $24,779Net Assets 2017: $17,9902017Assets 2018: $44,670Liabilities 2018: $26,680Net Assets 2018: $17,9902018Assets 2019: $50,720Liabilities 2019: $29,583Net Assets 2019: $21,1372019Assets 2020: $48,863Liabilities 2020: $271Net Assets 2020: $48,5922020Assets 2021: $96,813Liabilities 2021: $14,285Net Assets 2021: $82,5282021Assets 2022: $112,323Liabilities 2022: $0Net Assets 2022: $112,3232022Assets 2023: $223,825Liabilities 2023: $481Net Assets 2023: $223,3442023Assets 2024: $351,635Liabilities 2024: $18,490Net Assets 2024: $333,1452024

Highlighted filing

2024

Assets$351,635
Liabilities$18,490
Net Assets$333,145
Open 2024 Filing

Operations Trend

Revenue Growth88th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0Revenue 2012: $73,703Expenses 2012: $73,703Net Income 2012: $02012Revenue 2013: $87,639Expenses 2013: $87,423Net Income 2013: $2162013Revenue 2014: $107,480Expenses 2014: $107,480Net Income 2014: $02014Revenue 2015: $97,962Expenses 2015: $97,962Net Income 2015: $02015Revenue 2016: $80,962Expenses 2016: $80,962Net Income 2016: $02016Revenue 2017: $58,874Expenses 2017: $58,874Net Income 2017: $02017Revenue 2018: $68,927Expenses 2018: $68,927Net Income 2018: $02018Revenue 2019: $63,353Expenses 2019: $60,206Net Income 2019: $3,1472019Revenue 2020: $112,657Expenses 2020: $85,202Net Income 2020: $27,4552020Revenue 2021: $149,148Expenses 2021: $115,212Net Income 2021: $33,9362021Revenue 2022: $175,001Expenses 2022: $145,206Net Income 2022: $29,7952022Revenue 2023: $296,073Expenses 2023: $185,052Net Income 2023: $111,0212023Revenue 2024: $309,989Expenses 2024: $200,188Net Income 2024: $109,8012024

Highlighted filing

2024

Revenue$309,989
Expenses$200,188
Net Income$109,801
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$351,635
Liabilities
$18,490
Net assets
$333,145
Revenue
$309,989
Expenses
$200,188
Net income
$109,801
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.52$0.18$3.33$3.10$2.00$1.10
2023Detailed filing. Detailed filing data is available for this year.$2.24$0.00$2.23$2.96$1.85$1.11
2022Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$1.75$1.45$0.30
2021Detailed filing. Detailed filing data is available for this year.$0.97$0.14$0.83$1.49$1.15$0.34
2020Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$1.13$0.85$0.27
2019Detailed filing. Detailed filing data is available for this year.$0.51$0.30$0.21$0.63$0.60$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.45$0.27$0.18$0.69$0.69$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.43$0.25$0.18$0.59$0.59$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.65$0.47$0.18$0.81$0.81$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.58$0.40$0.18$0.98$0.98$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.44$0.26$0.18$1.07$1.07$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.47$0.29$0.18$0.88$0.87$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.39$0.18$0.74$0.74$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 1, 2025
Return Version
2024v5.2
Gross Receipts
$608,843
Mission and Program Overview

Mission

SOCIAL CLUB

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$223,344$333,145▲ $109,801
Accounts Receivable$95,587$194,765▲ $99,178
Inventories for Sale or Use$122,524$146,245▲ $23,721
Cash and Non-Interest-Bearing Accounts$5,714$10,625▲ $4,911
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$223,825$351,635▲ $127,810
Liabilities
Accounts Payable and Accrued Expenses$481$18,490▲ $18,009
Total Liabilities$481$18,490▲ $18,009
Net Assets / Fund Balance
Total Net Assets Fund Balance$223,344$333,145▲ $109,801
Total Liabilities and Net Assets / Fund Balance$223,825$351,635▲ $127,810
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Carolyn FerolitoPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$309,989
Change in Net Assets
$109,801
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200,188
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses---$175,000
Occupancy---$25,000
Office Expenses---$188
Total Functional Expenses$0$0$0$200,188
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
No
Business relationship with 35% controlled entity
No
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

Form 990, Part VI, Section B, line 11B

“The board members review the Form 990 with the association's certified public accountant.”

Form 990, Part VI, Section C, line 19

“Disclosure documents are available from the clubhouse office upon request.”

Filing and Contact Details

Filer

Filer Name
Due Process Golf Association
EIN
22-3388128
Phone
7325420317
Address
392 Route 537, Colts Neck, NJ 07722-1540

Signing Officer

Name
John M Ferolito
Title
Manager
Phone
7325420371
Signed
2025-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carolyn Ferolito
Formed
1992
Legal Domicile
Nj
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Walton Rahal CPAs
Address
2101 NW Boca Raton Blvd Ste 5, Boca Raton, FL 33431-7498
Preparer
R Keith Walton CPA
Phone
5613956653
Raw XML Appendix229 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0481
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt018490
IRS990/AccountsReceivableGrp/BOYAmt095587
IRS990/AccountsReceivableGrp/EOYAmt0194765
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Social Club
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Due Process Golf Association
IRS990/BooksInCareOfDetail/PhoneNum07325420317
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0392 Route 537
IRS990/BooksInCareOfDetail/USAddress/CityNm0Colts Neck
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NJ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0077221540
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt05714
IRS990/CashNonInterestBearingGrp/EOYAmt010625
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt0298854
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0200188
IRS990/CYOtherRevenueAmt0309989
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0109801
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0200188
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0309989
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0Golf member social activities - 100%
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0Carolyn Ferolito
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0608843
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GrossSalesOfInventoryAmt0608843
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0122524
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0146245
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NJ
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0None
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0223344
IRS990/NetAssetsOrFundBalancesEOYAmt0333145
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0309989
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0309989
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt025000
IRS990/OfficeExpensesGrp/TotalAmt0188
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Food and beverage
IRS990/OtherExpensesGrp/TotalAmt0175000
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Carolyn Ferolito
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0185052
IRS990/PYOtherRevenueAmt0296073
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0111021
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0185052
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0296073
IRS990/ReconcilationRevenueExpnssAmt0109801
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0223344
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0333145
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board members review the Form 990 with the association's certified public accountant.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Disclosure documents are available from the clubhouse office upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0223825
IRS990/TotalAssetsEOYAmt0351635
IRS990/TotalAssetsGrp/BOYAmt0223825
IRS990/TotalAssetsGrp/EOYAmt0351635
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0200188
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0481
IRS990/TotalLiabilitiesEOYAmt018490
IRS990/TotalLiabilitiesGrp/BOYAmt0481
IRS990/TotalLiabilitiesGrp/EOYAmt018490
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0223344
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0333145
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0309989
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0309989
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0223825
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0351635
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0392 Route 537
IRS990/USAddress/CityNm0Colts Neck
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd007722
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0John M Ferolito
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Manager
ReturnHeader/BusinessOfficerGrp/PhoneNum07325420371
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Due Process Golf Association
ReturnHeader/Filer/BusinessNameControlTxt0DUEP
ReturnHeader/Filer/EIN0223388128
ReturnHeader/Filer/PhoneNum07325420317
ReturnHeader/Filer/USAddress/AddressLine1Txt0392 Route 537
ReturnHeader/Filer/USAddress/CityNm0Colts Neck
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd0077221540
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263968745
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Walton Rahal CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02101 NW Boca Raton Blvd Ste 5
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Boca Raton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0334317498
ReturnHeader/PreparerPersonGrp/PhoneNum05613956653
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0R Keith Walton CPA
ReturnHeader/ReturnTs02025-08-01T10:22:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.