Civic Intelligence

National Golf Course Owners Association

990 • Fiscal year 2018 • EIN 36-2916462

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 13, 2019

Organization ProfileWWW.NGCOA.ORG

View Organization Page

291 Seven Farms Dr 2nd FloorCharleston, SC 29492

(843) 881-9956

Siviq Scores

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

Liabilities / Assets

74th percentile

0.38x

Higher debt load relative to assets than 74% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

77th percentile

0.41x

Higher debt load relative to revenue than 77% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Net Margin

63rd percentile

6.9%

Higher net margin than 63% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

84th percentile

$265,200

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Asset Growth

24th percentile

-5.5%

Faster asset growth than 24% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

36th percentile

-0.2%

Faster revenue growth than 36% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$3,349,668

Down $194,452 (-5.5%) from 2017

Net Assets

Up

$2,087,683

Up $85,462 (+4.3%) from 2017

Liabilities

Down

$1,261,985

Down $279,914 (-18%) from 2017

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin63rd percentile

Revenue

Down

$3,094,703

Down $6,343 (-0.2%) from 2017

Expenses

Down

$2,881,346

Down $253,291 (-8.1%) from 2017

Net Income

Up

$213,357

Up $246,948 (+735%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

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

$6.0M$4.0M$2.0M$0Assets 2017: $3,544,120Liabilities 2017: $1,541,899Net Assets 2017: $2,002,2212017Assets 2018: $3,349,668Liabilities 2018: $1,261,985Net Assets 2018: $2,087,6832018Assets 2019: $3,371,890Liabilities 2019: $1,024,386Net Assets 2019: $2,347,5042019Assets 2020: $3,828,541Liabilities 2020: $922,629Net Assets 2020: $2,905,9122020Assets 2021: $4,591,671Liabilities 2021: $1,129,926Net Assets 2021: $3,461,7452021Assets 2022: $4,369,824Liabilities 2022: $1,127,426Net Assets 2022: $3,242,3982022Assets 2023: $4,155,869Liabilities 2023: $941,606Net Assets 2023: $3,214,2632023Assets 2024: $3,966,461Liabilities 2024: $756,458Net Assets 2024: $3,210,0032024

Highlighted filing

2018

Assets$3,349,668
Liabilities$1,261,985
Net Assets$2,087,683
Open 2018 Filing

Operations Trend

Revenue Growth36th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $3,101,046Expenses 2017: $3,134,637Net Income 2017: -$33,5912017Revenue 2018: $3,094,703Expenses 2018: $2,881,346Net Income 2018: $213,3572018Revenue 2019: $2,756,805Expenses 2019: $2,675,059Net Income 2019: $81,7462019Revenue 2020: $2,776,000Expenses 2020: $2,558,792Net Income 2020: $217,2082020Revenue 2021: $2,827,919Expenses 2021: $2,390,505Net Income 2021: $437,4142021Revenue 2022: $2,929,670Expenses 2022: $2,731,379Net Income 2022: $198,2912022Revenue 2023: $3,531,091Expenses 2023: $3,495,178Net Income 2023: $35,9132023Revenue 2024: $3,715,137Expenses 2024: $3,804,668Net Income 2024: -$89,5312024

Highlighted filing

2018

Revenue$3,094,703
Expenses$2,881,346
Net Income$213,357
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 13, 2019
Return Version
2018v3.1
Gross Receipts
$3,167,629
Mission and Program Overview

Mission

To enhance the lives of golf course owners by making their business more profitable, more efficient, better managed, and more stable.

To enhance the lives of golf course owners through education and membership services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,904,493$1,336,908▼ $567,585
Land, Buildings, and Equipment, Net$1,181,414$1,162,319▼ $19,095
Cash and Non-Interest-Bearing Accounts$57,718$267,784▲ $210,066
Accounts Receivable$273,210$262,609▼ $10,601
Savings and Temporary Cash Investments-$169,209-
Prepaid Expenses and Deferred Charges$79,887$103,441▲ $23,554
Total Assets$3,544,120$3,349,668▼ $194,452
Other Assets Total$47,398$47,398→ $0
Liabilities
Other Liabilities$918,291$0▼ $918,291
Deferred Revenue-$688,786-
Mortgage Notes Payable Secured by Investment Property$522,509$423,764▼ $98,745
Accounts Payable and Accrued Expenses$101,099$149,435▲ $48,336
Total Liabilities$1,541,899$1,261,985▼ $279,914
Net Assets / Fund Balance
Unrestricted Net Assets$2,002,221$2,087,683▲ $85,462
Total Net Assets Fund Balance$2,002,221$2,087,683▲ $85,462
Total Liabilities and Net Assets / Fund Balance$3,544,120$3,349,668▼ $194,452

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$917,928$653,349$1,571,277
Equipment$5,891$467,881$473,772
Land$238,500-$238,500
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jay KarenCEOFT$210,000$55,200$265,200
Mike KettermanDirector of Corporate SponsorshipsFT$108,000$2,455$110,455
Jennifer MachamController/office ManagerFT$54,000$300$54,300

Board Members and Trustees

NameTitle
Dick StuntzPresident
Steve GraybillVice President
Allison GeorgeDirector
Bill StineDirector
Don ReaDirector
George KelleyDirector
Jeff HoagDirector
Jim HinckleyDirector
Linda RodgersDirector
Marcel WellingDirector
Mark GiustinaDirector
Matt GalvinDirector
Michael HatchDirector
Peter HillDirector
Rich AldenDirector
Rock LucasDirector
Walter Lankau JrDirector
Tom BrooksSecretary
Kathy AznavorianTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$430,561
Program Service Revenue
$2,519,631
Investment Income
$71,128
Other Revenue
$73,383
Change in Net Assets
$213,357

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,078,358
Revenue Not Reported on Financial Statements
$16,345
Revenue Not Reported on Form 990
$-54,969
Total Revenue per Audited Statements
$3,023,389
Total Revenue per Form 990
$3,094,703
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,460,992
Other Expenses$1,290,254
Grants and Similar Amounts Paid$130,100
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$994,709
Conferences and Meetings---$551,274
Current Officers, Directors, Trustees, and Key Employees---$319,500
Travel---$150,023
Grants to Domestic Orgs---$130,100
Payroll Taxes---$98,625
Occupancy---$82,187
Information Technology---$54,658
Other Expenses---$35,496
Office Expenses---$34,887
Other Employee Benefits---$32,573
Depreciation Depletion---$23,981
Fees for Service Investment Mgmnt Fees---$16,345
Pension Plan Contributions---$15,585
Interest---$15,074
Fees for Services Accounting---$14,700
Fees for Services Legal---$14,235
Payments to Affiliates---$13,925
Advertising---$12,434
Insurance---$6,330
Fees for Services Other---$10
Total Functional Expenses$0$0$0$2,881,346

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,937,927
Total Expenses per Form 990$2,881,346
Expenses per Audited Statements$2,865,001
Expenses Not Reported on Form 990$72,926
Expenses Not Reported on Financial Statements$16,345
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Golf USA Tee Time CoalitionDaniel Island, SC(c)(6)General Operations$75,000
We Are Golf CoalitionSt Augustine, FL(c)(6)General Operations$52,500
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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 6

“The organization is a nonprofit with members.”

Form 990, Part VI, Section A, Line 7A

“The board of directors, as well as its officers, are voted on by active members in attendance at the annual meeting.”

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

“The organization's ceo and controller review draft form 990 and ask appropriate questions when necessary. After completion of review and any return updates from their review (if necessary), preparer is notified that return may be filed.”

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

“Conflict of interest statements are reviewed by the ceo and current bod when a new director is elected. Issues are addressed as necessary.”

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

“The bod president appoints directors to serve as a "compensation and review committee". The committee is responsible for managing the annual review process for the chief executive officer and makes recommendations to the bod with regard to the ceo's employment agreement and compensation.”

Form 990, Part VI, Section C, Line 19

“Documents available by request in-person or via email request.”

Filing and Contact Details

Filer

Filer Name
National Golf Course Owners Association
EIN
36-2916462
Phone
8438819956
Address
291 SEVEN FARMS DR 2ND FLOOR, CHARLESTON, SC 29492

Signing Officer

Name
Jay Karen
Title
CEO
Phone
8438819956
Signed
2019-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Karen
Formed
1979
Legal Domicile
Sc
Voting Board Members
19
Independent Board Members
19
Employees
26
Volunteers
60

Preparer

Firm
Moss & Yantis CPA Pa
Address
PO BOX 2425, MT PLEASANT, SC 29465
Preparer
Deanna R Moss CPA
Phone
8436062349
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“There have been no changes in this process in the current year.”

Financial Statement Notes

PART X, LINE 2:

“National golf course owners association, inc. Is exempt from income tax under irc 501(c)(6), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the code. Management has determined there are no material uncertain tax positions that require recognition or discloure in the financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Rental unit expenses 72,926.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Rental unit expenses 72,926.”

Raw XML AppendixShowing 400 of 574 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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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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/TitleTxt19CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt20CONTROLLER/OFFICE MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR OF CORPORATE SPONSORSHIPS
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/Form990TFiledInd01
IRS990/FormationYr01979
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt01107
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt019
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0130100
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt01107
IRS990/GrossReceiptsAmt03167629
IRS990/GrossRentsGrp/RealAmt0146309
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt054658
IRS990/InsuranceGrp/TotalAmt06330
IRS990/InterestGrp/TotalAmt015074
IRS990/InvestmentIncomeGrp/ExclusionAmt070021
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt070021
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01904493
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01336908
IRS990/IRPDocumentCnt022
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01121230
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01181414
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01162319
IRS990/LandBldgEquipCostOrOtherBssAmt02283549
IRS990/LegalDomicileStateCd0SC
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessRentalExpensesGrp/RealAmt072926
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0430561
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ENHANCE THE LIVES OF GOLF COURSE OWNERS BY MAKING THEIR BUSINESS MORE PROFITABLE, MORE EFFICIENT, BETTER MANAGED, AND MORE STABLE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0522509
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0423764
IRS990/NetAssetsOrFundBalancesBOYAmt02002221
IRS990/NetAssetsOrFundBalancesEOYAmt02087683
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt01107
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01107
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt073383
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt073383
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-127895
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt082187
IRS990/OfficeExpensesGrp/TotalAmt034887
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt047398
IRS990/OtherAssetsTotalGrp/EOYAmt047398
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt032573
IRS990/OtherExpensesGrp/Desc0GOLF BUSINESS MAGAZINE
IRS990/OtherExpensesGrp/Desc1BANK FEES
IRS990/OtherExpensesGrp/TotalAmt0264695
IRS990/OtherExpensesGrp/TotalAmt135496
IRS990/OtherLiabilitiesGrp/BOYAmt0918291
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt0994709
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt013925
IRS990/PayrollTaxesGrp/TotalAmt098625
IRS990/PensionPlanContributionsGrp/TotalAmt015585
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt079887
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0103441
IRS990/PrincipalOfficerNm0JAY KAREN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1541800
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION INCOME
IRS990/ProgramServiceRevenueGrp/Desc1GOLF BUSINESS MAGAZINE
IRS990/ProgramServiceRevenueGrp/Desc2CORPORATE PARTNERSHIP
IRS990/ProgramServiceRevenueGrp/Desc3MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01487724
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1483003
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23611
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01487724
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1545293
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2483003
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33611
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0545293
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01315926
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0224940
IRS990/PYOtherExpensesAmt01489363
IRS990/PYOtherRevenueAmt0650420
IRS990/PYProgramServiceRevenueAmt0909760
IRS990/PYRevenuesLessExpensesAmt0-33591
IRS990/PYSalariesCompEmpBnftPaidAmt01645274
IRS990/PYTotalExpensesAmt03134637
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03101046
IRS990/ReconcilationRevenueExpnssAmt0213357
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt073383
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0169209
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0917928
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0653349
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01571277
IRS990ScheduleD/EquipmentGrp/BookValueAmt05891
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0467881
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0473772
IRS990ScheduleD/ExpensesNotReportedAmt072926
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt016345
IRS990ScheduleD/ExpensesSubtotalAmt02865001
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt016345
IRS990ScheduleD/InvestmentExpensesNotIncldAmt016345
IRS990ScheduleD/LandGrp/BookValueAmt0238500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0238500
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-127895
IRS990ScheduleD/OtherExpensesIncludedAmt072926
IRS990ScheduleD/OtherRevenueAmt072926
IRS990ScheduleD/RevenueNotReportedAmt0-54969
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt016345
IRS990ScheduleD/RevenueSubtotalAmt03078358
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NATIONAL GOLF COURSE OWNERS ASSOCIATION, INC. IS EXEMPT FROM INCOME TAX UNDER IRC 501(C)(6), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. MANAGEMENT HAS DETERMINED THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL UNIT EXPENSES 72,926.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL UNIT EXPENSES 72,926.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01162319
IRS990ScheduleD/TotalExpensesPerForm990Amt02881346
IRS990ScheduleD/TotalRevenuePerForm990Amt03094703
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03023389
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02937927
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt075000
IRS990ScheduleI/RecipientTable/CashGrantAmt152500
IRS990ScheduleI/RecipientTable/IRCSectionDesc0(C)(6)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1(C)(6)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL OPERATIONS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1GENERAL OPERATIONS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0GOLF USA TEE TIME COALITION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1WE ARE GOLF COALITION

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,349,668
Liabilities
$1,261,985
Net assets
$2,087,683
Revenue
$3,094,703
Expenses
$2,881,346
Net income
$213,357
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$0.76$3.21$3.72$3.80$0.09
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.16$0.94$3.21$3.53$3.50$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.37$1.13$3.24$2.93$2.73$0.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.59$1.13$3.46$2.83$2.39$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.83$0.92$2.91$2.78$2.56$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.37$1.02$2.35$2.76$2.68$0.08
2018Detailed filing. Detailed filing data is available for this year.$3.35$1.26$2.09$3.09$2.88$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.54$1.54$2.00$3.10$3.13$0.03