Civic Intelligence

Illinois Junior Golf Association

990 • Fiscal year 2021 • EIN 36-3723603

Nov 01, 2020 to Oct 31, 2021 • Filed on Aug 30, 2022

11855 Archer Avenue Suite 200Lemont, IL 60439

(630) 685-2401

Siviq Scores

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

Liabilities / Assets

64th percentile

0.17x

Higher debt load relative to assets than 64% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

53rd percentile

0.11x

Higher debt load relative to revenue than 53% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

76th percentile

32%

Higher net margin than 76% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

76th percentile

$116,700

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

87th percentile

52%

Faster asset growth than 87% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

86th percentile

89%

Faster revenue growth than 86% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,227,360

Up $422,476 (+52%) from 2020

Net Assets

Up

$1,024,305

Up $621,632 (+154%) from 2020

Liabilities

Down

$203,055

Down $199,156 (-50%) from 2020

Revenue

Up

$1,927,156

Up $906,958 (+89%) from 2020

Expenses

Up

$1,305,524

Up $71,142 (+5.8%) from 2020

Net Income

Up

$621,632

Up $835,816 (+390%) from 2020

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $482,769Liabilities 2010: $36,271Net Assets 2010: $446,4982010Assets 2011: $412,777Liabilities 2011: $32,641Net Assets 2011: $380,1362011Assets 2012: $402,355Liabilities 2012: $68,852Net Assets 2012: $333,5032012Assets 2013: $378,675Liabilities 2013: $100,926Net Assets 2013: $277,7492013Assets 2014: $297,716Liabilities 2014: $39,319Net Assets 2014: $258,3972014Assets 2016: $259,497Liabilities 2016: $80,228Net Assets 2016: $179,2692016Assets 2019: $699,207Liabilities 2019: $82,350Net Assets 2019: $616,8572019Assets 2020: $804,884Liabilities 2020: $402,211Net Assets 2020: $402,6732020Assets 2021: $1,227,360Liabilities 2021: $203,055Net Assets 2021: $1,024,3052021Assets 2022: $1,765,938Liabilities 2022: $237,697Net Assets 2022: $1,528,2412022Assets 2023: $2,056,596Liabilities 2023: $247,257Net Assets 2023: $1,809,3392023Assets 2024: $2,384,958Liabilities 2024: $354,888Net Assets 2024: $2,030,0702024Assets 2025: $2,539,783Liabilities 2025: $329,094Net Assets 2025: $2,210,6892025

Highlighted filing

2021

Assets$1,227,360
Liabilities$203,055
Net Assets$1,024,305

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,662,4732010Expenses 2011: $1,745,8892011Expenses 2012: $1,852,6752012Expenses 2013: $1,872,9802013Revenue 2014: $1,837,987Expenses 2014: $1,864,826Net Income 2014: -$26,8392014Revenue 2016: $1,668,099Expenses 2016: $1,548,943Net Income 2016: $119,1562016Revenue 2019: $1,632,169Expenses 2019: $1,520,737Net Income 2019: $111,4322019Revenue 2020: $1,020,198Expenses 2020: $1,234,382Net Income 2020: -$214,1842020Revenue 2021: $1,927,156Expenses 2021: $1,305,524Net Income 2021: $621,6322021Revenue 2022: $2,081,025Expenses 2022: $1,577,089Net Income 2022: $503,9362022Revenue 2023: $2,083,631Expenses 2023: $1,785,745Net Income 2023: $297,8862023Revenue 2024: $2,014,704Expenses 2024: $2,008,101Net Income 2024: $6,6032024Revenue 2025: $2,210,550Expenses 2025: $2,139,432Net Income 2025: $71,1182025

Highlighted filing

2021

Revenue$1,927,156
Expenses$1,305,524
Net Income$621,632
Jump To
Filing Snapshot
Filing Period
Nov 1, 2020 to Oct 31, 2021
Signed
Aug 30, 2022
Return Version
2020v4.2
Gross Receipts
$1,929,834
Mission and Program Overview

Mission

The illinois junior golf association is a 501(c)(3) non-profit organization dedicated to providing playing opportunities for its members ages 8-18, conducting educational clinics and events, and serving as a junior golf informational clearinghouse.

To provide recreation, education, and competitive golf programs for youth age 8 to 18.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$706,949$1,169,253▲ $462,304
Cash and Non-Interest-Bearing Accounts$81,704$44,666▼ $37,038
Prepaid Expenses and Deferred Charges$5,939$6,353▲ $414
Land, Buildings, and Equipment, Net$5,792$4,288▼ $1,504
Accounts Receivable$4,500$2,800▼ $1,700
Total Assets$804,884$1,227,360▲ $422,476
Liabilities
Deferred Revenue$264,826$187,820▼ $77,006
Unsecured Notes Loans Payable$124,500$0▼ $124,500
Accounts Payable and Accrued Expenses$12,885$15,235▲ $2,350
Total Liabilities$402,211$203,055▼ $199,156
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$274,469$881,268▲ $606,799
Net Assets With Donor Restrictions$128,204$143,037▲ $14,833
Total Net Assets Fund Balance$402,673$1,024,305▲ $621,632
Total Liabilities and Net Assets / Fund Balance$804,884$1,227,360▲ $422,476

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,288$68,253$72,541
Equipment$0$3,000$3,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Matthew WennmakerExecutive DirectorFT$116,700$116,700

Board Members and Trustees

NameTitle
Barry CroninPresident
Ed StevensonVice President
Blue KellyDirector
Brian CarrollDirector
Dan KochevarDirector
David EslerDirector
Ed ShermanDirector
Jack ChildersDirector
John MoranDirector
Kim MurlasDirector
Mike MunroDirector
Rick SkrodzkiDirector
Sandy PrisbyDirector
John BuckleySecretary
Steve GreenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$609,750
Program Service Revenue
$1,307,938
Investment Income
$941
Other Revenue
$8,527
All Other Contributions
$88,999
Change in Net Assets
$621,632

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,927,156
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$52,253
Total Revenue per Audited Statements
$1,979,409
Total Revenue per Form 990
$1,927,156
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$698,541
Salaries, Compensation, and Employee Benefits$577,578
Total Fundraising Expense$51,703
Grants and Similar Amounts Paid$29,405
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$269,310$36,573$26,598$332,481
Current Officers, Directors, Trustees, and Key Employees$94,527$12,837$9,336$116,700
Other Employee Benefits$69,503$9,438$6,865$85,806
Payroll Taxes$34,498$4,685$3,408$42,591
Travel$21,852$4,754$1,995$28,601
Grants to Domestic Individuals$27,905--$27,905
Fees for Services Accounting-$15,967-$15,967
Occupancy-$15,000-$15,000
All Other Expenses$8,865$2,537$142$11,544
Insurance-$10,089-$10,089
Other Expenses$5,791$2,947$572$9,310
Office Expenses$6,186$1,659$71$7,916
Depreciation Depletion-$1,504-$1,504
Grants to Domestic Orgs$1,500--$1,500
Fees for Services Lobbying-$43-$43
Total Functional Expenses$1,135,788$118,033$51,703$1,305,524

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,357,777
Expenses per Audited Statements$1,305,524
Total Expenses per Form 990$1,305,524
Expenses Not Reported on Form 990$52,253
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 Direct Expenses$1,506
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Marathon$25,657---
Total Events$25,657-$1,506$-1,506
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
Audit committee
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
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

990 is given to each member of the board for their review and approval

Form 990, Part VI, Section C, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Illinois Junior Golf Association
EIN
36-3723603
Phone
6306852401
Address
11855 ARCHER AVENUE SUITE 200, LEMONT, IL 60439

Signing Officer

Name
Barry Cronin
Title
President
Phone
6306852401
Signed
2022-08-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barry Cronin
Formed
1983
Legal Domicile
Il
Voting Board Members
15
Independent Board Members
15
Employees
18
Volunteers
45

Preparer

Firm
Mueller & Co Llp
Address
1707 N RANDALL ROAD, ELGIN, IL 60123
Preparer
John a Bibeau
Phone
8478888600
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses moved from part ix to part viii 1,506. Online store expense moved from part ix to part viii 1,172.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses reported on part viii 1,506. Online store expense repored on part viii 1,172.

Raw XML AppendixShowing 400 of 540 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/LegalDomicileStateCd0IL
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IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd01
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IRS990/NetAssetsOrFundBalancesEOYAmt01024305
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IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-175
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-175
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0274469
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IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt015000
IRS990/OccupancyGrp/TotalAmt015000
IRS990/OfficeExpensesGrp/FundraisingAmt071
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01659
IRS990/OfficeExpensesGrp/ProgramServicesAmt06186
IRS990/OfficeExpensesGrp/TotalAmt07916
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt06865
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09438
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt069503
IRS990/OtherEmployeeBenefitsGrp/TotalAmt085806
IRS990/OtherExpensesGrp/Desc0TOURNAMENT EXPENSES
IRS990/OtherExpensesGrp/Desc1BLUE GOLF EXPENSES
IRS990/OtherExpensesGrp/Desc2CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/FundraisingAmt01407
IRS990/OtherExpensesGrp/FundraisingAmt11309
IRS990/OtherExpensesGrp/FundraisingAmt2572
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02947
IRS990/OtherExpensesGrp/ProgramServicesAmt0507999
IRS990/OtherExpensesGrp/ProgramServicesAmt145508
IRS990/OtherExpensesGrp/ProgramServicesAmt242344
IRS990/OtherExpensesGrp/ProgramServicesAmt35791
IRS990/OtherExpensesGrp/TotalAmt0507999
IRS990/OtherExpensesGrp/TotalAmt146915
IRS990/OtherExpensesGrp/TotalAmt243653
IRS990/OtherExpensesGrp/TotalAmt39310
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt010208
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt010208
IRS990/OtherRevenueTotalAmt010208
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt026598
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt036573
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0269310
IRS990/OtherSalariesAndWagesGrp/TotalAmt0332481
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt03408
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04685
IRS990/PayrollTaxesGrp/ProgramServicesAmt034498
IRS990/PayrollTaxesGrp/TotalAmt042591
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05939
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06353
IRS990/PrincipalOfficerNm0BARRY CRONIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM TOURNAMENT FEE
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01307938
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SCHOLARSHIPS PROVIDE COLLEGE ASSISTANCE FOR MEMBERS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0339983
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt010500
IRS990/PYInvestmentIncomeAmt04552
IRS990/PYOtherExpensesAmt0613222
IRS990/PYOtherRevenueAmt011860
IRS990/PYProgramServiceRevenueAmt0663803
IRS990/PYRevenuesLessExpensesAmt0-214184
IRS990/PYSalariesCompEmpBnftPaidAmt0610660
IRS990/PYTotalExpensesAmt01234382
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01020198
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0621632
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01307938
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0706949
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01169253
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0659235
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0349993
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0418829
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0419537
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0399992
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02247586
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0941
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03752
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt07222
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0440
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0313
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01319143
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0665653
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01206118
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01253560
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01245121
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0941
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03752
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt07222
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0440
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0313
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt012668
IRS990ScheduleA/InvestmentIncomeCYPct00.00160
IRS990ScheduleA/InvestmentIncomePYPct00.00160
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99840
IRS990ScheduleA/PublicSupportPY509Pct00.99840
IRS990ScheduleA/PublicSupportTotal509Amt07937181
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01978378
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01015646
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01624947
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01673097
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01645113
IRS990ScheduleA/Total509Grp/TotalAmt07937181
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01979319
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01019398
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01632169
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01673537
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01645426
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07949849
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.54$0.33$2.21$2.21$2.14$0.07
2024Detailed filing. Detailed filing data is available for this year.$2.38$0.35$2.03$2.01$2.01$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.06$0.25$1.81$2.08$1.79$0.30
2022Detailed filing. Detailed filing data is available for this year.$1.77$0.24$1.53$2.08$1.58$0.50
2021Detailed filing. Detailed filing data is available for this year.$1.23$0.20$1.02$1.93$1.31$0.62
2020Detailed filing. Detailed filing data is available for this year.$0.80$0.40$0.40$1.02$1.23$0.21
2019Detailed filing. Detailed filing data is available for this year.$0.70$0.08$0.62$1.63$1.52$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.26$0.08$0.18$1.67$1.55$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.04$0.26$1.84$1.86$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.10$0.28$1.87
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.07$0.33$1.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.03$0.38$1.75
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.04$0.45$1.66