Civic Intelligence

Valley Junior Golf Association

990 • Fiscal year 2020 • EIN 33-0496330

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 10, 2021

30724 Benton Rd Ste C302-433Winchester, CA 92596

(951) 206-5502

Siviq Scores

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

Liabilities / Assets

79th percentile

0.17x

Higher debt load relative to assets than 79% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

70th percentile

0.04x

Higher debt load relative to revenue than 70% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

49th percentile

4.4%

Higher net margin than 49% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

88th percentile

$35,674

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 25.2% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

80th percentile

51%

Faster asset growth than 80% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

67th percentile

2.6%

Faster revenue growth than 67% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$36,293

Up $12,246 (+51%) from 2019

Net Assets

Up

$30,293

Up $6,246 (+26%) from 2019

Liabilities

Up

$6,000

Up $6,000 from 2019

Revenue

Up

$141,452

Up $3,535 (+2.6%) from 2019

Expenses

Down

$135,206

Down $4,939 (-3.5%) from 2019

Net Income

Up

$6,246

Up $8,474 (+380%) from 2019

Historical Trend

Balance Sheet Trend

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

$40K$30K$20K$10K$0Assets 2014: $18,208Liabilities 2014: $0Net Assets 2014: $18,2082014Assets 2015: $14,941Liabilities 2015: $0Net Assets 2015: $14,9412015Assets 2016: $14,993Liabilities 2016: $0Net Assets 2016: $14,9932016Assets 2017: $13,761Liabilities 2017: $0Net Assets 2017: $13,7612017Assets 2018: $26,275Liabilities 2018: $0Net Assets 2018: $26,2752018Assets 2019: $24,047Liabilities 2019: $0Net Assets 2019: $24,0472019Assets 2020: $36,293Liabilities 2020: $6,000Net Assets 2020: $30,2932020Assets 2021: $37,946Liabilities 2021: $0Net Assets 2021: $37,9462021Assets 2022: $0Net Assets 2022: $02022Assets 2023: $0Net Assets 2023: $02023Assets 2024: $0Net Assets 2024: $02024

Highlighted filing

2020

Assets$36,293
Liabilities$6,000
Net Assets$30,293

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2014: $133,852Expenses 2014: $119,228Net Income 2014: $14,6242014Revenue 2015: $135,325Expenses 2015: $138,592Net Income 2015: -$3,2672015Revenue 2016: $152,963Expenses 2016: $152,911Net Income 2016: $522016Revenue 2017: $141,650Expenses 2017: $142,882Net Income 2017: -$1,2322017Revenue 2018: $154,405Expenses 2018: $141,891Net Income 2018: $12,5142018Revenue 2019: $137,917Expenses 2019: $140,145Net Income 2019: -$2,2282019Revenue 2020: $141,452Expenses 2020: $135,206Net Income 2020: $6,2462020Revenue 2021: $149,727Expenses 2021: $142,074Net Income 2021: $7,6532021Revenue 2022: $83,347Expenses 2022: $121,293Net Income 2022: -$37,9462022Revenue 2023: $02023Revenue 2024: $02024

Highlighted filing

2020

Revenue$141,452
Expenses$135,206
Net Income$6,246
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 10, 2021
Return Version
2020v4.0
Gross Receipts
$141,452
Mission and Program Overview

Mission

Organized as a non-profit mutual benefit corporation in california, the organization's mission is to promote good fellowship, cooperation, and understanding among valley junior golf members; educate and instruct valley junior golf members of the rules and regulations of golf; provide extra curricular activity for area youngsters.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,919$18,236▲ $14,317
Savings and Temporary Cash Investments$20,051$18,055▼ $1,996
Land, Buildings, and Equipment, Net$74$0▼ $74
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$24,047$36,293▲ $12,246
Other Assets Total$3$2▼ $1
Liabilities
Unsecured Notes Loans Payable-$6,000-
Total Liabilities$0$6,000▲ $6,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$24,047$30,293▲ $6,246
Total Net Assets Fund Balance$24,047$30,293▲ $6,246
Total Liabilities and Net Assets / Fund Balance$24,047$36,293▲ $12,246

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$5,469$5,469
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Louis C SkovronCEOPT$31,200$4,474$35,674

Board Members and Trustees

NameTitle
Bill TeasdallDirector
Steve SandeferDirector
Valarie a SkovronSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$141,449
Program Service Revenue
$0
Investment Income
$3
Other Revenue
$0
All Other Contributions
$141,449
Change in Net Assets
$6,246
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$31,200
Other Expenses$19,457
Grants and Similar Amounts Paid$17,551
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$66,998--$66,998
Current Officers, Directors, Trustees, and Key Employees-$31,200-$31,200
Grants to Domestic Individuals$17,551--$17,551
Insurance-$5,644-$5,644
Advertising-$5,621-$5,621
Fees for Services Accounting-$2,095-$2,095
Other Expenses-$700-$700
Office Expenses-$471-$471
All Other Expenses-$115-$115
Depreciation Depletion-$74-$74
Total Functional Expenses$84,549$50,657$0$135,206
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Louis and valarie skovron are currently married.

Form 990, Part VI, Line 11B: Form 990 Review Process

The organization's board reviews the form 990 prior to filing with the ceo for accuracy.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The board formally reviews the conflict of interest policy at regular board meetings to determine if any conflicts exist that would affect organization activities and non-profit status.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation of officers and directors is reviewed by non-paid members to adequately provide direct compensation for organization efforts that require substantial time committments.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Disclosures of governing docs, policies, and financial statements are open to public review upon request.

Filing and Contact Details

Filer

Filer Name
Valley Junior Golf Association
EIN
33-0496330
Phone
9512065502
Address
30724 BENTON RD STE C302-433, WINCHESTER, CA 92596

Signing Officer

Name
Valarie a Skovron
Title
Secretary
Signed
2021-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Louis C Skovron
Formed
1991
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
3
Employees
1

Preparer

Firm
John P Driscoll CPA
Address
43537 RIDGE PARK DR STE 100, TEMECULA, CA 92590
Preparer
John Driscoll CPA
Phone
9512969393
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0154400
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0141650
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0152963
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0728365
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05469
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0GOLF GIFTS & AWARDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt011551
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0AWARDS / LESSONS / ENTRY FEES
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE BOARD ASSESSES NEEDS AND INTERESTS TO ESTABLISH GRANTS EXTENDED FOR THE ORGANIZATION'S PROGRAM.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
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IRS990ScheduleI/TotalOtherOrgCnt00
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LOUIS AND VALARIE SKOVRON ARE CURRENTLY MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S BOARD REVIEWS THE FORM 990 PRIOR TO FILING WITH THE CEO FOR ACCURACY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD FORMALLY REVIEWS THE CONFLICT OF INTEREST POLICY AT REGULAR BOARD MEETINGS TO DETERMINE IF ANY CONFLICTS EXIST THAT WOULD AFFECT ORGANIZATION ACTIVITIES AND NON-PROFIT STATUS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF OFFICERS AND DIRECTORS IS REVIEWED BY NON-PAID MEMBERS TO ADEQUATELY PROVIDE DIRECT COMPENSATION FOR ORGANIZATION EFFORTS THAT REQUIRE SUBSTANTIAL TIME COMMITTMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DISCLOSURES OF GOVERNING DOCS, POLICIES, AND FINANCIAL STATEMENTS ARE OPEN TO PUBLIC REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt084549
IRS990/TotalFunctionalExpensesGrp/TotalAmt0135206
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IRS990/TotalProgramServiceRevenueAmt00
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IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt06000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt030724 BENTON RD STE C302-433
IRS990/USAddress/CityNm0WINCHESTER
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092596
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0VALARIE A SKOVRON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VALLEY JUNIOR GOLF ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0VALL
ReturnHeader/Filer/EIN0330496330
ReturnHeader/Filer/PhoneNum09512065502
ReturnHeader/Filer/USAddress/AddressLine1Txt030724 BENTON RD STE C302-433
ReturnHeader/Filer/USAddress/CityNm0WINCHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092596
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202108627
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHN P DRISCOLL CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt043537 RIDGE PARK DR STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TEMECULA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092590
ReturnHeader/PreparerPersonGrp/PhoneNum09512969393
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN DRISCOLL CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-11-10T17:26:21-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0VALARIE A
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SKOVRON
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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