Civic Intelligence

Pro Kids Golf Academy Inc.

990 • Fiscal year 2014 • EIN 33-0617741

Jun 01, 2013 to May 31, 2014 • Filed on Oct 13, 2014

4085 52nd Street92105

(619) 582-7884

Siviq Scores

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

Liabilities / Assets

19th percentile

0.02x

Higher debt load relative to assets than 19% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

25th percentile

0.06x

Higher debt load relative to revenue than 25% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

12th percentile

-19%

Higher net margin than 12% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

55th percentile

$128,450

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

16th percentile

-5.2%

Faster asset growth than 16% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$8,560,610

Down $465,020 (-5.2%) from 2013

Net Assets

Down

$8,428,598

Down $395,715 (-4.5%) from 2013

Liabilities

Down

$132,012

Down $69,305 (-34%) from 2013

Revenue

$2,032,048

No earlier filing loaded for comparison.

Expenses

Up

$2,423,755

Up $147,696 (+6.5%) from 2013

Net Income

-$391,707

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.

$10M$5.0M$0Assets 2011: $5,183,591Liabilities 2011: $84,509Net Assets 2011: $5,099,0822011Assets 2012: $7,775,839Liabilities 2012: $669,737Net Assets 2012: $7,106,1022012Assets 2013: $9,025,630Liabilities 2013: $201,317Net Assets 2013: $8,824,3132013Assets 2014: $8,560,610Liabilities 2014: $132,012Net Assets 2014: $8,428,5982014Assets 2015: $8,058,972Liabilities 2015: $471,852Net Assets 2015: $7,587,1202015Assets 2016: $7,370,381Liabilities 2016: $432,202Net Assets 2016: $6,938,1792016Assets 2017: $7,015,497Liabilities 2017: $105,907Net Assets 2017: $6,909,5902017Assets 2018: $6,730,958Liabilities 2018: $155,399Net Assets 2018: $6,575,5592018Assets 2019: $6,729,499Liabilities 2019: $123,123Net Assets 2019: $6,606,3762019Assets 2020: $8,927,878Liabilities 2020: $217,216Net Assets 2020: $8,710,6622020Assets 2021: $9,302,446Liabilities 2021: $223,288Net Assets 2021: $9,079,1582021Assets 2022: $9,057,316Liabilities 2022: $389,572Net Assets 2022: $8,667,7442022Assets 2023: $9,766,626Liabilities 2023: $386,613Net Assets 2023: $9,380,0132023Assets 2024: $9,914,674Liabilities 2024: $400,130Net Assets 2024: $9,514,5442024

Highlighted filing

2014

Assets$8,560,610
Liabilities$132,012
Net Assets$8,428,598

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,565,2902011Expenses 2012: $1,698,3382012Expenses 2013: $2,276,0592013Revenue 2014: $2,032,048Expenses 2014: $2,423,755Net Income 2014: -$391,7072014Revenue 2015: $2,842,665Expenses 2015: $2,764,893Net Income 2015: $77,7722015Revenue 2016: $1,945,428Expenses 2016: $2,623,091Net Income 2016: -$677,6632016Revenue 2017: $2,366,727Expenses 2017: $2,426,094Net Income 2017: -$59,3672017Revenue 2018: $2,315,653Expenses 2018: $2,537,247Net Income 2018: -$221,5942018Revenue 2019: $2,623,402Expenses 2019: $2,679,267Net Income 2019: -$55,8652019Revenue 2020: $4,938,546Expenses 2020: $2,870,107Net Income 2020: $2,068,4392020Revenue 2021: $3,320,192Expenses 2021: $3,083,937Net Income 2021: $236,2552021Revenue 2022: $3,351,294Expenses 2022: $3,202,542Net Income 2022: $148,7522022Revenue 2023: $3,660,041Expenses 2023: $3,456,669Net Income 2023: $203,3722023Revenue 2024: $4,021,969Expenses 2024: $3,957,167Net Income 2024: $64,8022024

Highlighted filing

2014

Revenue$2,032,048
Expenses$2,423,755
Net Income-$391,707
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Oct 13, 2014
Return Version
2013v3.0
Gross Receipts
$2,255,013
Mission and Program Overview

Mission

To use the game of golf and the classrooms in our clubhouse to attract kids to a learning environment and learn a game that will help develop character as they grow up.

To challenge underserved youth to excel in life through education and the game of golf.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,216,648$6,006,481▼ $210,167
Investments Other Securities$1,379,214$1,593,882▲ $214,668
Pledges and Grants Receivable$1,026,793$591,796▼ $434,997
Savings and Temporary Cash Investments$352,016$189,325▼ $162,691
Cash and Non-Interest-Bearing Accounts$21,634$132,622▲ $110,988
Prepaid Expenses and Deferred Charges$17,783$7,612▼ $10,171
Inventories for Sale or Use$5,302$0▼ $5,302
Total Assets$9,025,630$8,560,610▼ $465,020
Other Assets Total$6,240$38,892▲ $32,652
Liabilities
Accounts Payable and Accrued Expenses$127,124$66,381▼ $60,743
Mortgage Notes Payable Secured by Investment Property$34,193$42,631▲ $8,438
Other Liabilities$25,000$0▼ $25,000
Deferred Revenue$15,000$23,000▲ $8,000
Total Liabilities$201,317$132,012▼ $69,305
Net Assets / Fund Balance
Unrestricted Net Assets$6,754,756$6,788,590▲ $33,834
Temporarily Rstr Net Assets$1,854,441$1,424,892▼ $429,549
Permanently Rstr Net Assets$215,116$215,116→ $0
Total Net Assets Fund Balance$8,824,313$8,428,598▼ $395,715
Total Liabilities and Net Assets / Fund Balance$9,025,630$8,560,610▼ $465,020

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$4,022,766$891,202$4,913,968
Buildings$1,822,140$85,604$1,907,744
Equipment$107,773$313,932$421,705
Other Land Buildings$53,802$82,493$136,295
Other Securities$1,593,882--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$215,116---$215,116
2012$215,116---$215,116
2011$215,116---$215,116
2010$215,116---$215,116
2009$215,116---$215,116
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Martha RemmellExecutive DirectorFT$128,450$128,450

Board Members and Trustees

NameTitle
Howard WrightChairman of the Board
Bill FontanaPresident
Scott T WhitleyVice President
Tony ThornleyVice President
Al BaytopDirector
Amy RomakerDirector
Bertram C Edelstein PhdDirector
Bill HayerDirector
Chris CarrollDirector
Christopher a Booth CPADirector
Debra BakerDirector
Gary LevineDirector
George YoungDirector
Jack G CharneyDirector
Kim EgglestonDirector
Larry PerondiDirector
Michael GayDirector
Nicholas M KrnichDirector
Richard C HelmstetterDirector
Steve MccrackenDirector
Trisa MillsDirector
Victoria WrightDirector
Waren H ShaferDirector
Bessy GlaskeSecretary
Paul SagerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,566,163
Program Service Revenue
$161,602
Investment Income
$153,814
Other Revenue
$150,469
All Other Contributions
$1,341,892
Change in Net Assets
$-391,707

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table3,987$45,441Fair Market Value
Other Non Cash Contri Table45$15,234Fair Market Value
Food Inventory92$6,440Fair Market Value
Other Non Cash Contri Table1$4,500Fair Market Value
Total Noncash Contributions4,125$71,615-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,160,135
Revenue Not Reported on Financial Statements
$-128,087
Revenue Not Reported on Form 990
$-2,008
Other Revenue Adjustments
$-128,087
Total Revenue per Audited Statements
$2,158,127
Total Revenue per Form 990
$2,032,048
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,210,441
Other Expenses$1,108,170
Total Fundraising Expense$336,994
Grants and Similar Amounts Paid$105,144
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$712,716$57,788$192,626$963,130
Depreciation Depletion$180,863$45,819$14,469$241,151
Current Officers, Directors, Trustees, and Key Employees$136,263$11,048$36,828$184,139
Fees for Services Accounting$80,296$5,735$28,677$114,708
Grants to Domestic Individuals$105,144--$105,144
All Other Expenses$49,659$2,441$20,953$73,053
Office Expenses$38,352$5,115$7,671$51,138
Other Expenses$31,032$3,879$3,879$38,790
Payroll Taxes$27,159$2,202$7,340$36,701
Insurance$30,265$1,009$2,354$33,628
Travel$28,959$322$2,896$32,177
Fees for Services Management$21,430$1,531$7,654$30,615
Other Employee Benefits$19,589$1,588$5,294$26,471
Interest$8,219--$8,219
Total Functional Expenses$1,945,561$141,200$336,994$2,423,755

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,553,842
Expenses per Audited Statements$2,423,755
Total Expenses per Form 990$2,423,755
Expenses Not Reported on Form 990$130,087
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$348,287
Fundraising Direct Expenses$198,728
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$202,771$130,671$2,964$127,707
Event 2$261,050$122,879$12,187$110,692
Total Events$562,558$348,287$198,728$149,559
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
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, Part VI, Section A, Line 2

Bessy glaske (board member) works for nicholas krnich (board member) and victoria wright (board member) who are owners of transitional services corp and affiliates. Howard wright (chairman of the board) is the step-son of victoria wright (board member).

Form 990, Part VI, Section B, Line 11

No review was conducted or will be conducted by the board. Executive staff review prior to filing.

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

Board development committee sends the conflict form to each board member and monitors its completion.

Form 990, Part VI, Section B, Line 15

The executive committee of the board reviews the compensation of the ceo and director of each department. The review consists of comparison with survey data of compensation at other area non-profit agencies, and consideration of each person's performance. The committee approves the final compensation decisions.

Form 990, Part VI, Section C, Line 19

All documents are available upon request.

Filing and Contact Details

Filer

EIN
33-0617741
Phone
6195827884

Signing Officer

Name
Christopher Booth
Title
Treasurer
Phone
6195827884
Signed
2014-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Booth
Formed
1994
Legal Domicile
CA
Voting Board Members
25
Independent Board Members
25
Employees
39
Volunteers
263

Preparer

Preparer
Richard Hotz
Phone
6192311977
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Page 990, part xii, line 2c: there has been no change in the oversight process of the audit.

Financial Statement Notes

PART X, LINE 2:

The organization adopted accounting standards which provide accounting and disclosure guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax position and believes that all of the positions taken in its exempt organization tax returns are more likely than not to be sustained upon examination. As of may 31, 2014 and 2013, the organization has no accrued interest or penalties related to uncertain tax positions. The organization files tax returns in the u.s. Federal jurisdiction and the state of california. The organization is no longer subject to u.s. And california examination by tax authorities for years before 2010 and 2009, respectively.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Special events expenses non-direct benefit -128,087.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Special events expenses non-direct benefit 128,087.

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IRS990/Form990PartVIISectionAGrp/PersonNm17BERTRAM C EDELSTEIN PHD
IRS990/Form990PartVIISectionAGrp/PersonNm18STEVE MCCRACKEN
IRS990/Form990PartVIISectionAGrp/PersonNm19AMY ROMAKER
IRS990/Form990PartVIISectionAGrp/PersonNm20VICTORIA WRIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm21GEORGE YOUNG
IRS990/Form990PartVIISectionAGrp/PersonNm22TRISA MILLS
IRS990/Form990PartVIISectionAGrp/PersonNm23LARRY PERONDI
IRS990/Form990PartVIISectionAGrp/PersonNm24WAREN H SHAFER
IRS990/Form990PartVIISectionAGrp/PersonNm25MARTHA REMMELL
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIRMAN OF THE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25EXECUTIVE DIRECTOR
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IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt0214271
IRS990/FundraisingDirectExpensesAmt0198728
IRS990/FundraisingGrossIncomeAmt0348287
IRS990/GainOrLossGrp/SecuritiesAmt0104679
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt025
IRS990/GovernmentGrantsAmt010000
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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/ProgramServicesAmt030265
IRS990/InsuranceGrp/TotalAmt033628
IRS990/InterestGrp/ProgramServicesAmt08219
IRS990/InterestGrp/TotalAmt08219
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IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO USE THE GAME OF GOLF AND THE CLASSROOMS IN OUR CLUBHOUSE TO ATTRACT KIDS TO A LEARNING ENVIRONMENT AND LEARN A GAME THAT WILL HELP DEVELOP CHARACTER AS THEY GROW UP.
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IRS990/OtherExpensesGrp/FundraisingAmt13879
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13879
IRS990/OtherExpensesGrp/ProgramServicesAmt0337069
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IRS990/OtherExpensesGrp/ProgramServicesAmt256871
IRS990/OtherExpensesGrp/ProgramServicesAmt331032
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IRS990/OtherExpensesGrp/TotalAmt190751
IRS990/OtherExpensesGrp/TotalAmt256871
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IRS990/PayrollTaxesGrp/TotalAmt036701
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0591796
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017783
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07612

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.91$0.40$9.51$4.02$3.96$0.06
2023Detailed filing. Detailed filing data is available for this year.$9.77$0.39$9.38$3.66$3.46$0.20
2022Detailed filing. Detailed filing data is available for this year.$9.06$0.39$8.67$3.35$3.20$0.15
2021Detailed filing. Detailed filing data is available for this year.$9.30$0.22$9.08$3.32$3.08$0.24
2020Detailed filing. Detailed filing data is available for this year.$8.93$0.22$8.71$4.94$2.87$2.07
2019Detailed filing. Detailed filing data is available for this year.$6.73$0.12$6.61$2.62$2.68$0.06
2018Detailed filing. Detailed filing data is available for this year.$6.73$0.16$6.58$2.32$2.54$0.22
2017Detailed filing. Detailed filing data is available for this year.$7.02$0.11$6.91$2.37$2.43$0.06
2016Detailed filing. Detailed filing data is available for this year.$7.37$0.43$6.94$1.95$2.62$0.68
2015Detailed filing. Detailed filing data is available for this year.$8.06$0.47$7.59$2.84$2.76$0.08
2014Detailed filing. Detailed filing data is available for this year.$8.56$0.13$8.43$2.03$2.42$0.39
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.03$0.20$8.82$2.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.78$0.67$7.11$1.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.18$0.08$5.10$1.57
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $5M-$10M nonprofits