Civic Intelligence

Golf Course Builders Association of America

EIN 23-7121106 • 501(c)6 • Lincoln, NE

Profile

Provide programs and services to golf course builders and to ensure uniform quality standards in the profession

6040 S 58th St Ste DLincoln, NE 68516

www.gcbaa.org

Siviq Scores

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

Liabilities / Assets

51st percentile

0.15x

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.10x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

20th percentile

-5.7%

Higher net margin than 20% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

12th percentile

-13%

Faster asset growth than 12% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

7.9%

Faster revenue growth than 57% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$807,224

Down $120,529 (-13%) from 2023

Liabilities

Down

$122,248

Down $86,226 (-41%) from 2023

Net Assets

Down

$684,976

Down $34,303 (-4.8%) from 2023

Revenue

Up

$1,173,631

Up $85,724 (+7.9%) from 2023

Expenses

Up

$1,239,992

Up $326,135 (+36%) from 2023

Net Income

Down

-$66,361

Down $240,411 (-138%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $609,524Liabilities 2011: $101,420Net Assets 2011: $508,1042011Assets 2012: $572,372Liabilities 2012: $59,519Net Assets 2012: $512,8532012Assets 2013: $503,544Liabilities 2013: $36,070Net Assets 2013: $467,4742013Assets 2014: $492,875Liabilities 2014: $45,505Net Assets 2014: $447,3702014Assets 2015: $463,253Liabilities 2015: $18,448Net Assets 2015: $444,8052015Assets 2016: $523,190Liabilities 2016: $68,481Net Assets 2016: $454,7092016Assets 2017: $453,103Liabilities 2017: $54,672Net Assets 2017: $398,4312017Assets 2018: $498,454Liabilities 2018: $104,764Net Assets 2018: $393,6902018Assets 2019: $576,490Liabilities 2019: $174,806Net Assets 2019: $401,6842019Assets 2020: $494,303Liabilities 2020: $89,633Net Assets 2020: $404,6702020Assets 2021: $644,683Liabilities 2021: $243,996Net Assets 2021: $400,6872021Assets 2022: $776,671Liabilities 2022: $253,722Net Assets 2022: $522,9492022Assets 2023: $927,753Liabilities 2023: $208,474Net Assets 2023: $719,2792023Assets 2024: $807,224Liabilities 2024: $122,248Net Assets 2024: $684,9762024

Highlighted filing

2024

Assets$807,224
Liabilities$122,248
Net Assets$684,976

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $623,7152011Expenses 2012: $651,3962012Revenue 2013: $514,427Expenses 2013: $597,035Net Income 2013: -$82,6082013Revenue 2014: $523,016Expenses 2014: $572,052Net Income 2014: -$49,0362014Revenue 2015: $581,421Expenses 2015: $609,576Net Income 2015: -$28,1552015Revenue 2016: $606,413Expenses 2016: $621,825Net Income 2016: -$15,4122016Revenue 2017: $595,107Expenses 2017: $674,488Net Income 2017: -$79,3812017Revenue 2018: $703,282Expenses 2018: $729,539Net Income 2018: -$26,2572018Revenue 2019: $669,799Expenses 2019: $682,590Net Income 2019: -$12,7912019Revenue 2020: $605,495Expenses 2020: $630,616Net Income 2020: -$25,1212020Revenue 2021: $655,962Expenses 2021: $689,793Net Income 2021: -$33,8312021Revenue 2022: $858,890Expenses 2022: $760,066Net Income 2022: $98,8242022Revenue 2023: $1,087,907Expenses 2023: $913,857Net Income 2023: $174,0502023Revenue 2024: $1,173,631Expenses 2024: $1,239,992Net Income 2024: -$66,3612024

Highlighted filing

2024

Revenue$1,173,631
Expenses$1,239,992
Net Income-$66,361

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.81$0.12$0.68$1.17$1.24$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.93$0.21$0.72$1.09$0.91$0.17
2022Detailed filing. Detailed filing data is available for this year.$0.78$0.25$0.52$0.86$0.76$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.64$0.24$0.40$0.66$0.69$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.49$0.09$0.40$0.61$0.63$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.58$0.17$0.40$0.67$0.68$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.50$0.10$0.39$0.70$0.73$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.45$0.05$0.40$0.60$0.67$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.07$0.45$0.61$0.62$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.02$0.44$0.58$0.61$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.05$0.45$0.52$0.57$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.50$0.04$0.47$0.51$0.60$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.06$0.51$0.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.10$0.51$0.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 9, 2025
Return Version
2024v5.0
Gross Receipts
$1,173,631
Mission and Program Overview

Mission

Provide programs and services to golf course builders and to ensure uniform quality standards in the profession

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$668,938$528,342▼ $140,596
Land, Buildings, and Equipment, Net$123,337$116,353▼ $6,984
Accounts Receivable$68,163$83,281▲ $15,118
Cash and Non-Interest-Bearing Accounts$19,559$53,557▲ $33,998
Prepaid Expenses and Deferred Charges$46,756$24,691▼ $22,065
Total Assets$927,753$807,224▼ $120,529
Other Assets Total$1,000$1,000→ $0
Liabilities
Deferred Revenue$155,125$101,525▼ $53,600
Accounts Payable and Accrued Expenses$50,293$17,909▼ $32,384
Other Liabilities$3,056$2,814▼ $242
Total Liabilities$208,474$122,248▼ $86,226
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$719,279$684,976▼ $34,303
Total Net Assets Fund Balance$719,279$684,976▼ $34,303
Total Liabilities and Net Assets / Fund Balance$927,753$807,224▼ $120,529

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$113,339$46,839$160,178
Equipment$3,014$82,422$85,436
Other Land Buildings-$60,804$60,804
Compensation and Service Providers

Board Members and Trustees

NameTitle
John Mcdonald IiPresident
JON O'DONNELLPresident-el
Chris HillDirector
Glen OlsonDirector
Jim SparksDirector
Matt LohmannDirector
Rick ShriverDirector
Robert FleetwoodDirector
Sam DuininckDirector
Wayne DekerDirector
Judd DuininckPast Preside
Christopher CaccavaleSecretary
Mike GarbsTreasurer
Jon TruttmannVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$355,465
Investment Income
$37,803
Other Revenue
$780,363
Change in Net Assets
$-66,361

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,129,676
Revenue Not Reported on Financial Statements
$43,955
Other Revenue Adjustments
$43,955
Total Revenue per Audited Statements
$1,129,676
Total Revenue per Form 990
$1,173,631
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$665,233
Salaries, Compensation, and Employee Benefits$324,759
Grants and Similar Amounts Paid$250,000
Total Fundraising Expense$69,796
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$358,241$14,948$3,662$376,851
Other Salaries and Wages$159,662$87,085$43,543$290,290
Grants to Domestic Orgs$250,000--$250,000
Office Expenses$21,650$42,426$196$64,272
Travel$43,706-$7,714$51,420
Advertising$20,030-$8,584$28,614
Payroll Taxes$11,296$6,161$3,081$20,538
Occupancy-$15,923-$15,923
Pension Plan Contributions$4,528$2,469$1,234$8,231
Fees for Services Accounting-$8,000-$8,000
Depreciation Depletion-$6,984-$6,984
Insurance-$6,063-$6,063
Other Employee Benefits$3,134$1,711$855$5,700
All Other Expenses$2,250$1,676-$3,926
Other Expenses$1,853$4,086$927$2,780
Total Functional Expenses$972,664$197,532$69,796$1,239,992

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,239,992
Expenses per Audited Statements$1,163,979
Total Expenses per Audited Statements$1,163,979
Expenses Not Reported on Financial Statements$76,013
Other Expense Adjustments$76,013
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Gcbaa FoundationLincoln, NE3Charitable Support$250,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Real Estate Taxes Payable$2,814
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
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 11B

Return is reviewed by executive committee prior to filing

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

Disclosure of conflicts of interest during annual meeting

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Golf Course Builders Association
EIN
23-7121106
Phone
4024764444
Address
6040 S 58TH ST STE D, LINCOLN, NE 68516

Signing Officer

Name
Justin Apel
Title
Executive Director
Phone
4024764444
Signed
2025-09-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Mcdonald Ii
Legal Domicile
Ne
Voting Board Members
14
Independent Board Members
14
Employees
2
Volunteers
32

Preparer

Firm
Buckley & Sitzman Llp
Address
4240 PIONEER WOODS DR, LINCOLN, NE 68506
Preparer
Tyler M Denker CPA
Phone
4024847676
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers are mainly members who participate in various committees and events

Form 990, Part XI, Line 9

Readership/circulation income -43,955 readership/circulation costs 76,013 total 32,058

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

Readership/circulation income 43,955

Schedule D, Page 4, Part XII, Line 4B

Readership/circulation costs 76,013

Raw XML AppendixShowing 400 of 453 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt050293
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt017909
IRS990/AccountsReceivableGrp/BOYAmt068163
IRS990/AccountsReceivableGrp/EOYAmt083281
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE PROGRAMS AND SERVICES TO GOLF COURSE BUILDERS AND TO ENSURE UNIFORM QUALITY STANDARDS IN THE PROFESSION
IRS990/AdvertisingGrp/FundraisingAmt08584
IRS990/AdvertisingGrp/ProgramServicesAmt020030
IRS990/AdvertisingGrp/TotalAmt028614
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01676
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02250
IRS990/AllOtherExpensesGrp/TotalAmt03926
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0JUSTIN APEL
IRS990/BooksInCareOfDetail/PhoneNum04024764444
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06040 S 58TH STREET
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0STE D
IRS990/BooksInCareOfDetail/USAddress/CityNm0LINCOLN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990/BooksInCareOfDetail/USAddress/ZIPCd068516
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt019559
IRS990/CashNonInterestBearingGrp/EOYAmt053557
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/FundraisingAmt03662
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt014948
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0358241
IRS990/ConferencesMeetingsGrp/TotalAmt0376851
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt0250000
IRS990/CYInvestmentIncomeAmt037803
IRS990/CYOtherExpensesAmt0665233
IRS990/CYOtherRevenueAmt0780363
IRS990/CYProgramServiceRevenueAmt0355465
IRS990/CYRevenuesLessExpensesAmt0-66361
IRS990/CYSalariesCompEmpBnftPaidAmt0324759
IRS990/CYTotalExpensesAmt01239992
IRS990/CYTotalFundraisingExpenseAmt069796
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01173631
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0155125
IRS990/DeferredRevenueGrp/EOYAmt0101525
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt06984
IRS990/DepreciationDepletionGrp/TotalAmt06984
IRS990/Desc0PROVIDE PROGRAMS AND SERVICES TO CONSTRUCTION CONTRACTORS/ SPECIALISTS DUE TO CHANGING REGULATIONS, SPECIFICATIONS AND TECHNOLOGIES IN THE GOLF COURSE CONSTRUCTION ARENA
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08000
IRS990/FeesForServicesAccountingGrp/TotalAmt08000
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/PersonNm0WAYNE DEKER
IRS990/Form990PartVIISectionAGrp/PersonNm1JUDD DUININCK
IRS990/Form990PartVIISectionAGrp/PersonNm2SAM DUININCK
IRS990/Form990PartVIISectionAGrp/PersonNm3ROBERT FLEETWOOD
IRS990/Form990PartVIISectionAGrp/PersonNm4CHRIS HILL
IRS990/Form990PartVIISectionAGrp/PersonNm5MATT LOHMANN
IRS990/Form990PartVIISectionAGrp/PersonNm6GLEN OLSON
IRS990/Form990PartVIISectionAGrp/PersonNm7RICK SHRIVER
IRS990/Form990PartVIISectionAGrp/PersonNm8JIM SPARKS
IRS990/Form990PartVIISectionAGrp/PersonNm9CHRISTOPHER CACCAVALE
IRS990/Form990PartVIISectionAGrp/PersonNm10MIKE GARBS
IRS990/Form990PartVIISectionAGrp/PersonNm11JOHN MCDONALD II
IRS990/Form990PartVIISectionAGrp/PersonNm12JON O'DONNELL
IRS990/Form990PartVIISectionAGrp/PersonNm13JON TRUTTMANN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT-EL
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0250000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0250000
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01173631
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt014
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt06063
IRS990/InsuranceGrp/TotalAmt06063
IRS990/InvestmentIncomeGrp/ExclusionAmt037803
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt037803
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0190065
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0123337
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0116353
IRS990/LandBldgEquipCostOrOtherBssAmt0306418
IRS990/LegalDomicileStateCd0NE
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE PROGRAMS AND SERVICES TO GOLF COURSE BUILDERS AND TO ENSURE UNIFORM QUALITY STANDARDS IN THE PROFESSION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0719279
IRS990/NetAssetsOrFundBalancesEOYAmt0684976
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0719279
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0684976
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt015923
IRS990/OccupancyGrp/TotalAmt015923
IRS990/OfficeExpensesGrp/FundraisingAmt0196
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt042426
IRS990/OfficeExpensesGrp/ProgramServicesAmt021650
IRS990/OfficeExpensesGrp/TotalAmt064272
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01000
IRS990/OtherAssetsTotalGrp/EOYAmt01000
IRS990/OtherChangesInNetAssetsAmt032058
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0855
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01711
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03134
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05700
IRS990/OtherExpensesGrp/Desc0READERSHIP COSTS
IRS990/OtherExpensesGrp/Desc1BANK FEES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3MERCHANDISING COSTS
IRS990/OtherExpensesGrp/FundraisingAmt0927
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04086
IRS990/OtherExpensesGrp/ProgramServicesAmt076013
IRS990/OtherExpensesGrp/ProgramServicesAmt120301
IRS990/OtherExpensesGrp/ProgramServicesAmt21853
IRS990/OtherExpensesGrp/TotalAmt076013
IRS990/OtherExpensesGrp/TotalAmt120301
IRS990/OtherExpensesGrp/TotalAmt24086
IRS990/OtherExpensesGrp/TotalAmt32780
IRS990/OtherLiabilitiesGrp/BOYAmt03056
IRS990/OtherLiabilitiesGrp/EOYAmt02814
IRS990/OtherRevenueMiscGrp/Desc0EVENTS & MEETINGS
IRS990/OtherRevenueMiscGrp/Desc1ROYALTY / AFFINITY INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0582201
IRS990/OtherRevenueMiscGrp/ExclusionAmt1198162
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0582201
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1198162
IRS990/OtherRevenueTotalAmt0780363
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt043543
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt087085
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0159662
IRS990/OtherSalariesAndWagesGrp/TotalAmt0290290
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03081
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06161
IRS990/PayrollTaxesGrp/ProgramServicesAmt011296
IRS990/PayrollTaxesGrp/TotalAmt020538
IRS990/PensionPlanContributionsGrp/FundraisingAmt01234
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02469
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04528
IRS990/PensionPlanContributionsGrp/TotalAmt08231
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt046756
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt024691
IRS990/PrincipalOfficerNm0JOHN MCDONALD II
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0511190
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1DIRECTORY/NEWSLETTER ADVERT
IRS990/ProgramServiceRevenueGrp/Desc2BRAND AWARENESS CAMPAIGN
IRS990/ProgramServiceRevenueGrp/Desc3COST SURVEY PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc4PAYPAL SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0274650
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt143955
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt29625
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32025
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41210
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0274650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt167955
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29625
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32025
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41210
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt024000
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE CERTIFICATION PROGRAM FOR GOLF COURSE BUILDERS TO ENSURE UNIFORM QUALITY STANDARDS IN THIS AREA
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt01000
IRS990/PYInvestmentIncomeAmt020100
IRS990/PYOtherExpensesAmt0622411
IRS990/PYOtherRevenueAmt0702400
IRS990/PYProgramServiceRevenueAmt0365407
IRS990/PYRevenuesLessExpensesAmt0174050
IRS990/PYSalariesCompEmpBnftPaidAmt0290446
IRS990/PYTotalExpensesAmt0913857
IRS990/PYTotalRevenueAmt01087907
IRS990/ReconcilationRevenueExpnssAmt0-66361
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0668938
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0528342
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0113339
IRS990ScheduleD/BuildingsGrp/DepreciationAmt046839
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0160178
IRS990ScheduleD/EquipmentGrp/BookValueAmt03014
IRS990ScheduleD/EquipmentGrp/DepreciationAmt082422
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt085436
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt076013
IRS990ScheduleD/ExpensesSubtotalAmt01163979
IRS990ScheduleD/OtherExpensesNotIncludedAmt076013
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt060804
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt060804
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02814
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REAL ESTATE TAXES PAYABLE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt043955
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt043955
IRS990ScheduleD/RevenueSubtotalAmt01129676
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0READERSHIP/CIRCULATION INCOME 43,955
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1READERSHIP/CIRCULATION COSTS 76,013
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0116353
IRS990ScheduleD/TotalExpensesPerForm990Amt01239992
IRS990ScheduleD/TotalLiabilityAmt02814
IRS990ScheduleD/TotalRevenuePerForm990Amt01173631
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01129676
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01163979
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0250000
IRS990ScheduleI/RecipientTable/IRCSectionDesc03
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CHARITABLE SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0GCBAA FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0470842041
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt06040 S 58TH STREET STE D
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LINCOLN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NE
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd068516
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS/DONATIONS PROVIDED BASED ON CHARITABLE PURPOSE
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS ARE MAINLY MEMBERS WHO PARTICIPATE IN VARIOUS COMMITTEES AND EVENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RETURN IS REVIEWED BY EXECUTIVE COMMITTEE PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DISCLOSURE OF CONFLICTS OF INTEREST DURING ANNUAL MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4READERSHIP/CIRCULATION INCOME -43,955 READERSHIP/CIRCULATION COSTS 76,013 TOTAL 32,058
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0927753
IRS990/TotalAssetsEOYAmt0807224
IRS990/TotalAssetsGrp/BOYAmt0927753
IRS990/TotalAssetsGrp/EOYAmt0807224
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt069796
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0197532
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0972664
IRS990/TotalFunctionalExpensesGrp/TotalAmt01239992
IRS990/TotalGrossUBIAmt024000
IRS990/TotalLiabilitiesBOYAmt0208474
IRS990/TotalLiabilitiesEOYAmt0122248
IRS990/TotalLiabilitiesGrp/BOYAmt0208474
IRS990/TotalLiabilitiesGrp/EOYAmt0122248
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0719279

Document Assets

No mirrored PDF or thumbnail assets are attached yet.