Civic Intelligence

On Course Foundation USA

990 • Fiscal year 2015 • EIN 45-3780269

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

6649 Westwood Blvd Suite 500Orlando, FL 32821

(407) 529-2674

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

2nd percentile

-345%

Higher net margin than 2% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

86th percentile

$28,924

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 61.3% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

4th percentile

-82%

Faster asset growth than 4% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

3rd percentile

-83%

Faster revenue growth than 3% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$35,971

Down $164,687 (-82%) from 2014

Net Assets

Down

$35,971

Down $162,979 (-82%) from 2014

Liabilities

Down

$0

Down $1,708 (-100%) from 2014

Revenue

Down

$47,183

Down $224,372 (-83%) from 2014

Expenses

Up

$210,162

Up $80,540 (+62%) from 2014

Net Income

Down

-$162,979

Down $304,912 (-215%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $7,103Liabilities 2012: $02012Assets 2013: $57,017Liabilities 2013: $0Net Assets 2013: $57,0172013Assets 2014: $200,658Liabilities 2014: $1,708Net Assets 2014: $198,9502014Assets 2015: $35,971Liabilities 2015: $0Net Assets 2015: $35,9712015Assets 2016: $28,851Liabilities 2016: $0Net Assets 2016: $28,8512016Assets 2017: $11,604Liabilities 2017: $0Net Assets 2017: $11,6042017Assets 2018: $151,686Liabilities 2018: $0Net Assets 2018: $151,6862018Assets 2019: $153,749Liabilities 2019: $0Net Assets 2019: $153,7492019Assets 2020: $84,977Liabilities 2020: $0Net Assets 2020: $84,9772020Assets 2021: $435,829Liabilities 2021: $0Net Assets 2021: $435,8292021Assets 2022: $397,499Liabilities 2022: $0Net Assets 2022: $397,4992022Assets 2023: $314,890Liabilities 2023: $0Net Assets 2023: $314,8902023Assets 2024: $997,589Liabilities 2024: $0Net Assets 2024: $997,5892024

Highlighted filing

2015

Assets$35,971
Liabilities$0
Net Assets$35,971

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $11,000Expenses 2012: $3,896Net Income 2012: $7,1042012Revenue 2013: $97,550Expenses 2013: $47,636Net Income 2013: $49,9142013Revenue 2014: $271,555Expenses 2014: $129,622Net Income 2014: $141,9332014Revenue 2015: $47,183Expenses 2015: $210,162Net Income 2015: -$162,9792015Revenue 2016: $526,215Expenses 2016: $533,335Net Income 2016: -$7,1202016Revenue 2017: $244,318Expenses 2017: $261,565Net Income 2017: -$17,2472017Revenue 2018: $437,819Expenses 2018: $297,737Net Income 2018: $140,0822018Revenue 2019: $329,261Expenses 2019: $327,198Net Income 2019: $2,0632019Revenue 2020: $135,465Expenses 2020: $204,237Net Income 2020: -$68,7722020Revenue 2021: $501,501Expenses 2021: $150,649Net Income 2021: $350,8522021Revenue 2022: $528,153Expenses 2022: $566,483Net Income 2022: -$38,3302022Revenue 2023: $593,482Expenses 2023: $676,091Net Income 2023: -$82,6092023Revenue 2024: $1,407,974Expenses 2024: $725,275Net Income 2024: $682,6992024

Highlighted filing

2015

Revenue$47,183
Expenses$210,162
Net Income-$162,979
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$187,675
Mission and Program Overview

Mission

The foundation provides long-term benefits for wounded, injured and sick service men and women through golf activities with the goal of giving these individuals a forum in which they can compete in a sport on a level playing field and provide potential employment opportunities. This is accomplished through introductory golf programs and work placement events. In addition, the foundation, in connection with john simpson associates and on course foundation uk, provides these individuals with the opportunity to participate, free of cost, in an international golf match - "the simpson cup".

On course foundation supports the recovery of wounded, injured and sick service members and veterans through golf. Our mission is to build confidence and self-belief in our members through golf skills and employment events, and set them on the path to meaningful employment opportunities in the golf industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$198,950$35,971▼ $162,979
Cash and Non-Interest-Bearing Accounts$195,679$32,461▼ $163,218
Intangible Assets$4,330$3,121▼ $1,209
Land, Buildings, and Equipment, Net$649$389▼ $260
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$200,658$35,971▼ $164,687
Liabilities
Other Liabilities$1,708$0▼ $1,708
Total Liabilities$1,708$0▼ $1,708
Net Assets / Fund Balance
Total Net Assets Fund Balance$198,950$35,971▼ $162,979
Total Liabilities and Net Assets / Fund Balance$200,658$35,971▼ $164,687

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$389$2,315$2,704
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael LacyNational Programs CoordinatorFT$28,924$28,924
John McafeeNational Liaison DirectorFT$11,250$11,250

Board Members and Trustees

NameTitle
John SimpsonChairman, Secretary/treasu
Adam ChinnDirector
George NapierDirector
Jane MorganDirector
Keith MorganDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$187,675
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-140,492
All Other Contributions
$51,544
Change in Net Assets
$-162,979
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$165,592
Salaries, Compensation, and Employee Benefits$44,570
Total Fundraising Expense$14,559
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$124,440$6,534$7,670$138,644
Other Salaries and Wages$24,105$12,052$4,017$40,174
Other Expenses$4,549-$1,445$5,994
Fees for Services Accounting$2,932$1,466$489$4,887
Payroll Taxes$2,638$1,319$439$4,396
Advertising$4,156--$4,156
Fees for Services Other$3,179$505$168$3,852
Fees for Services Legal-$3,276-$3,276
Information Technology$1,614$807$269$2,690
Depreciation Depletion$1,469--$1,469
Office Expenses$375$187$62$624
Total Functional Expenses$169,457$26,146$14,559$210,162
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$140,492
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
The Simpson Cup$133,631-$140,492-
Total Events$133,631-$140,492$-140,492
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
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

Two of the directors - keith and jane morgan are married.

Form 990, Part VI, Section A, Line 8B

There are no committees in place with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11

A copy of the 990 is provided to all of the members of the board of directors prior to its filing.

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

An interested person must disclose existence of a financial interest and be given the opportunity to disclose all material facts to the board of directors. After the disclosure, the board shall decide if a conflict of interest exists. If the board discovers an alleged failure to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and/or corrective action. A voting member of the board of directors who receives compensation from the organization for services is precluded from voting on matters pertaining to the members' compensation. The organization has an official policy that includes a statement that is to be signed annually.

Form 990, Part VI, Section B, Line 15

The organization has a policy for determining the compensation and evaluating the performance on an annual basis for an executive director, upon such time as it hires such an individual and for all other officers. The policy requires the use of competent survey information and review for reasonableness by members of the board who are not compensated.

Form 990, Part VI, Section C, Line 19

The organizations governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
On Course Foundation USA
EIN
45-3780269
Phone
4075292674
Address
6649 WESTWOOD BLVD SUITE 500, ORLANDO, FL 32821

Signing Officer

Name
Jane Morgan
Title
Director
Phone
2125305000
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Simpson
Formed
2011
Legal Domicile
De
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
21

Preparer

Firm
Vestal & Wiler Cpas
Address
201 E PINE ST STE 801, ORLANDO, FL 32801
Preparer
Terry Walker
Phone
4078434433
Supplemental Narrative

Additional Explanations

Schedule G - Fundraising Event - Simpson Cup

In 2015 the simpson cup took place at royal st george's in england and was organized by the separate organization, on course foundation in the uk. While the majority of the fundraising activity was performed and retained by the uk charity, on course foundation usa did raise funds off the back of this event and subsequently incurred expenses. A proportion of the income and expenditure was finalized in this year's 990, but due to the transatlantic nature of the event, some will flow though the organization in 2015.

Raw XML Appendix371 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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IRS990ScheduleA/SubstantialContributorsTotAmt0270271
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0185175
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0481049
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt097550
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt011000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0774774
IRS990ScheduleA/TotalSupportAmt0774774
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0389
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02315
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02704
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0389
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0133631
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0133631
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0140492
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0THE SIMPSON CUP
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0133631
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0133631
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-140492
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0140492
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0140492
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO OF THE DIRECTORS - KEITH AND JANE MORGAN ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES IN PLACE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE 990 IS PROVIDED TO ALL OF THE MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AN INTERESTED PERSON MUST DISCLOSE EXISTENCE OF A FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS. AFTER THE DISCLOSURE, THE BOARD SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THE BOARD DISCOVERS AN ALLEGED FAILURE TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND/OR CORRECTIVE ACTION. A VOTING MEMBER OF THE BOARD OF DIRECTORS WHO RECEIVES COMPENSATION FROM THE ORGANIZATION FOR SERVICES IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THE MEMBERS' COMPENSATION. THE ORGANIZATION HAS AN OFFICIAL POLICY THAT INCLUDES A STATEMENT THAT IS TO BE SIGNED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS A POLICY FOR DETERMINING THE COMPENSATION AND EVALUATING THE PERFORMANCE ON AN ANNUAL BASIS FOR AN EXECUTIVE DIRECTOR, UPON SUCH TIME AS IT HIRES SUCH AN INDIVIDUAL AND FOR ALL OTHER OFFICERS. THE POLICY REQUIRES THE USE OF COMPETENT SURVEY INFORMATION AND REVIEW FOR REASONABLENESS BY MEMBERS OF THE BOARD WHO ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATIONS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6IN 2015 THE SIMPSON CUP TOOK PLACE AT ROYAL ST GEORGE'S IN ENGLAND AND WAS ORGANIZED BY THE SEPARATE ORGANIZATION, ON COURSE FOUNDATION IN THE UK. WHILE THE MAJORITY OF THE FUNDRAISING ACTIVITY WAS PERFORMED AND RETAINED BY THE UK CHARITY, ON COURSE FOUNDATION USA DID RAISE FUNDS OFF THE BACK OF THIS EVENT AND SUBSEQUENTLY INCURRED EXPENSES. A PROPORTION OF THE INCOME AND EXPENDITURE WAS FINALIZED IN THIS YEAR'S 990, BUT DUE TO THE TRANSATLANTIC NATURE OF THE EVENT, SOME WILL FLOW THOUGH THE ORGANIZATION IN 2015.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6SCHEDULE G - FUNDRAISING EVENT - SIMPSON CUP
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/StatesWhereCopyOfReturnIsFldCd1NY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0200658
IRS990/TotalAssetsEOYAmt035971
IRS990/TotalAssetsGrp/BOYAmt0200658
IRS990/TotalAssetsGrp/EOYAmt035971
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0187675
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014559
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026146
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0169457
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210162
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01708
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01708
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0198950
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt035971
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0169457
IRS990/TotalReportableCompFromOrgAmt040174
IRS990/TotalRevenueGrp/ExclusionAmt0-140492
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt047183
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt021
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0200658
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt035971
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt07670
IRS990/TravelGrp/ManagementAndGeneralAmt06534
IRS990/TravelGrp/ProgramServicesAmt0124440
IRS990/TravelGrp/TotalAmt0138644
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06649 WESTWOOD BLVD SUITE 500
IRS990/USAddress/CityNm0ORLANDO
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032821
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0ONCOURSEFOUNDATIONUSA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JANE MORGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02125305000
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ON COURSE FOUNDATION USA
ReturnHeader/Filer/BusinessNameControlTxt0ONCO
ReturnHeader/Filer/EIN0453780269
ReturnHeader/Filer/PhoneNum04075292674
ReturnHeader/Filer/USAddress/AddressLine1Txt06649 WESTWOOD BLVD SUITE 500
ReturnHeader/Filer/USAddress/CityNm0ORLANDO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032821
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0593198021
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VESTAL & WILER CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 E PINE ST STE 801
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ORLANDO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032801
ReturnHeader/PreparerPersonGrp/PhoneNum04078434433
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY WALKER
ReturnHeader/ReturnTs02016-11-15T09:59:16-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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