Civic Intelligence

Twin Cities Junior Golf Program

990 • Fiscal year 2018 • EIN 35-2220834

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 07, 2019

1403 Montreal AveSaint Paul, MN 55116

(612) 834-0408

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$893,263

Down $44,838 (-4.8%) from 2017

Net Assets

Down

$893,263

Down $25,915 (-2.8%) from 2017

Liabilities

Down

$0

Down $18,923 (-100%) from 2017

Revenue And Expenses

Revenue

Up

$293,089

Up $42,264 (+17%) from 2017

Expenses

Up

$319,004

Up $80,598 (+34%) from 2017

Net Income

Down

-$25,915

Down $38,334 (-309%) from 2017

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $182,226Liabilities 2010: $0Net Assets 2010: $182,2262010Assets 2011: $325,505Liabilities 2011: $0Net Assets 2011: $325,5052011Assets 2012: $749,775Liabilities 2012: $0Net Assets 2012: $749,7752012Assets 2013: $824,113Liabilities 2013: $0Net Assets 2013: $824,1132013Assets 2014: $775,476Liabilities 2014: $0Net Assets 2014: $775,4762014Assets 2016: $906,759Liabilities 2016: $0Net Assets 2016: $906,7592016Assets 2017: $938,101Liabilities 2017: $18,923Net Assets 2017: $919,1782017Assets 2018: $893,263Liabilities 2018: $0Net Assets 2018: $893,2632018Assets 2019: $819,728Liabilities 2019: $0Net Assets 2019: $819,7282019Assets 2020: $774,646Liabilities 2020: $0Net Assets 2020: $774,6462020Assets 2021: $1,340,482Liabilities 2021: $11,518Net Assets 2021: $1,328,9642021Assets 2022: $1,681,223Liabilities 2022: $45,172Net Assets 2022: $1,636,0512022Assets 2023: $3,579,027Liabilities 2023: $43,551Net Assets 2023: $3,535,4762023Assets 2024: $3,745,466Liabilities 2024: $23,189Net Assets 2024: $3,722,2772024

Highlighted filing

2018

Assets$893,263
Liabilities$0
Net Assets$893,263

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $166,3252010Expenses 2011: $141,9332011Expenses 2012: $143,7692012Revenue 2013: $311,853Expenses 2013: $237,515Net Income 2013: $74,3382013Revenue 2014: $246,663Expenses 2014: $295,300Net Income 2014: -$48,6372014Revenue 2016: $280,959Expenses 2016: $228,014Net Income 2016: $52,9452016Revenue 2017: $250,825Expenses 2017: $238,406Net Income 2017: $12,4192017Revenue 2018: $293,089Expenses 2018: $319,004Net Income 2018: -$25,9152018Revenue 2019: $231,070Expenses 2019: $304,605Net Income 2019: -$73,5352019Revenue 2020: $176,741Expenses 2020: $221,823Net Income 2020: -$45,0822020Revenue 2021: $1,048,780Expenses 2021: $494,462Net Income 2021: $554,3182021Revenue 2022: $1,532,996Expenses 2022: $663,678Net Income 2022: $869,3182022Revenue 2023: $2,809,387Expenses 2023: $909,962Net Income 2023: $1,899,4252023Revenue 2024: $1,309,311Expenses 2024: $1,122,510Net Income 2024: $186,8012024

Highlighted filing

2018

Revenue$293,089
Expenses$319,004
Net Income-$25,915
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 7, 2019
Return Version
2018v3.1
Gross Receipts
$309,153
Mission and Program Overview

Mission

To impact the lives of young people by providing learning facilities and educational programs that promote character development and life-enhancing values through the game of golf.

To impact the lives of young people through the game of golf.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$919,178$893,263▼ $25,915
Land, Buildings, and Equipment, Net$638,735$619,609▼ $19,126
Savings and Temporary Cash Investments$182,092$144,417▼ $37,675
Cash and Non-Interest-Bearing Accounts$117,274$129,237▲ $11,963
Total Assets$938,101$893,263▼ $44,838
Liabilities
Accounts Payable and Accrued Expenses$18,923--
Total Liabilities$18,923$0▼ $18,923
Net Assets / Fund Balance
Total Net Assets Fund Balance$919,178$893,263▼ $25,915
Total Liabilities and Net Assets / Fund Balance$938,101$893,263▼ $44,838

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$619,609$126,310$745,919
Equipment-$4,500$4,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brian SimpsonExecutive DirectorFT$74,000$74,000
Franco ZernaProgram DirectorPT$31,800$31,800

Board Members and Trustees

NameTitle
Jeremy DieblingPresident
Winston AdamsAdvisor
Joshua BobichSecretary
Scott SiegelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$190,062
Program Service Revenue
$90,910
Investment Income
$181
Other Revenue
$11,936
All Other Contributions
$43,491
Change in Net Assets
$-25,915
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$174,285
Other Expenses$144,719
Total Fundraising Expense$40,647
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$30,180$43,360$32,260$105,800
Other Salaries and Wages$51,924--$51,924
Depreciation Depletion$19,126--$19,126
All Other Expenses$12,225$6,674-$18,899
Payroll Taxes$8,621$4,553$3,387$16,561
Advertising$11,050--$11,050
Travel-$9,648-$9,648
Insurance-$9,350-$9,350
Other Expenses$4,450$1,000$5,000$4,450
Occupancy$3,250--$3,250
Fees for Services Other-$2,890-$2,890
Total Functional Expenses$200,882$77,475$40,647$319,004
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$28,000
Fundraising Direct Expenses$16,064
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
PGA Superstore$105,982$17,500$9,752$7,748
Taste of First Tee$56,477$8,500$5,197$3,303
Total Events$174,571$28,000$16,064$11,936
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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

Copies are distributed to all directors for review.

Form 990, Part VI, Section B, Line 15A

Compensation is reviewed by all directors.

Form 990, Part VI, Section C, Line 19

Available upon request at the Highland Park National Golf Course.

Filing and Contact Details

Filer

Filer Name
Twin Cities Junior Golf Program
EIN
35-2220834
Phone
6128340408
Address
1403 Montreal Ave, Saint Paul, MN 55116
Doing Business As
The First Tee of the Twin Cities

Signing Officer

Name
Brian Simpson
Title
Executive Director
Signed
2019-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Simpson
Formed
2003
Legal Domicile
Mn
Voting Board Members
4
Independent Board Members
4
Employees
29
Volunteers
75

Preparer

Firm
DD Financial Services LLC
Address
424 Decatur Ave N, Golden Valley, MN 55427
Preparer
Ryan T Folz CPA
Phone
6128078532
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Technology Expense Program Service Expenses - 9,200, Management and General Expenses - 0, Fundraising Expenses - 0

Form 990, Part IX, Line 24E

Supplies Program Service Expenses - 0, Management and General Expenses - 5,232, Fundraising Expenses - 0

Form 990, Part IX, Line 24E

Utilities Program Service Expenses - 1,125, Management and General Expenses - 0, Fundraising Expenses - 0

Form 990, Part IX, Line 24E

Dues and Subscriptions Program Service Expenses - 0, Management and General Expenses - 1,260, Fundraising Expenses - 0

Form 990, Part IX, Line 24E

Investment Expense Program Service Expenses - 0, Management and General Expenses - 182, Fundraising Expenses - 0

Form 990, Part IX, Line 24E

Driving Range/Practice Area Program Service Expenses - 1,150, Management and General Expenses - 0, Fundraising Expenses - 0

Form 990, Part IX, Line 24E

Transportation Program Service Expenses - 750, Management and General Expenses - 0, Fundraising Expenses - 0

Form 990, Part IX, Line 24E

Total Other Expenses on Form 990, Part IX, Line 24E, Column A - 18,899

Raw XML AppendixShowing 400 of 418 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.

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IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0619609
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0146571
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt047977
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt088482
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt010112
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016064
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Taste of First Tee
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0PGA Superstore
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt056477
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0105982
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt012112
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0174571
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt017500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt02000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt028000
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011936
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt01115
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt016064
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05197
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt09752
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copies are distributed to all directors for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Compensation is reviewed by all directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Available upon request at the Highland Park National Golf Course.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Technology Expense Program Service Expenses - 9,200, Management and General Expenses - 0, Fundraising Expenses - 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Supplies Program Service Expenses - 0, Management and General Expenses - 5,232, Fundraising Expenses - 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Utilities Program Service Expenses - 1,125, Management and General Expenses - 0, Fundraising Expenses - 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Dues and Subscriptions Program Service Expenses - 0, Management and General Expenses - 1,260, Fundraising Expenses - 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Investment Expense Program Service Expenses - 0, Management and General Expenses - 182, Fundraising Expenses - 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Driving Range/Practice Area Program Service Expenses - 1,150, Management and General Expenses - 0, Fundraising Expenses - 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Transportation Program Service Expenses - 750, Management and General Expenses - 0, Fundraising Expenses - 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Total Other Expenses on Form 990, Part IX, Line 24E, Column A - 18,899
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0938101
IRS990/TotalAssetsEOYAmt0893263
IRS990/TotalAssetsGrp/BOYAmt0938101
IRS990/TotalAssetsGrp/EOYAmt0893263
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0190062
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt040647
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt077475
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0200882
IRS990/TotalFunctionalExpensesGrp/TotalAmt0319004
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018923
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt018923
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0919178
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0893263
IRS990/TotalProgramServiceExpensesAmt0200882
IRS990/TotalProgramServiceRevenueAmt090910
IRS990/TotalReportableCompFromOrgAmt0105800
IRS990/TotalRevenueGrp/ExclusionAmt0181
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt090910
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0293089
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0938101
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0893263
IRS990/TravelGrp/ManagementAndGeneralAmt09648
IRS990/TravelGrp/TotalAmt09648
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01575 Linwood Circle
IRS990/USAddress/CityNm0Shakopee
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055379
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0http://www.thefirstteetwincities.org/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Brian Simpson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Twin Cities Junior Golf Program
ReturnHeader/Filer/BusinessNameControlTxt0TWIN
ReturnHeader/Filer/EIN0352220834
ReturnHeader/Filer/PhoneNum06128340408
ReturnHeader/Filer/USAddress/AddressLine1Txt01403 Montreal Ave
ReturnHeader/Filer/USAddress/CityNm0Saint Paul
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055116
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0657F729B96526A72C84112962A1DF811727060BE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0657F729B96526A72C84112962A1DF811727060BE
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.02$3.72$1.31$1.12$0.19
2023Detailed filing. Detailed filing data is available for this year.$3.58$0.04$3.54$2.81$0.91$1.90
2022Detailed filing. Detailed filing data is available for this year.$1.68$0.05$1.64$1.53$0.66$0.87
2021Detailed filing. Detailed filing data is available for this year.$1.34$0.01$1.33$1.05$0.49$0.55
2020Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.18$0.22$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.23$0.30$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.29$0.32$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.94$0.02$0.92$0.25$0.24$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.28$0.23$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.25$0.30$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.31$0.24$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.00$0.75$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.00$0.33$0.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.18$0.17