Civic Intelligence

On Course Foundation USA

990 • Fiscal year 2021 • EIN 45-3780269

Jan 01, 2021 to Dec 31, 2021 • Filed on Mar 08, 2023

9002 San Marco CT 4th Floor Bldg KOrlando, FL 32819

(407) 529-2674

Siviq Scores

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

Liabilities / Assets

29th percentile

0.00x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

29th percentile

0.00x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

93rd percentile

70%

Higher net margin than 93% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

98th percentile

413%

Faster asset growth than 98% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

95th percentile

270%

Faster revenue growth than 95% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$435,829

Up $350,852 (+413%) from 2020

Net Assets

Up

$435,829

Up $350,852 (+413%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Up

$501,501

Up $366,036 (+270%) from 2020

Expenses

Down

$150,649

Down $53,588 (-26%) from 2020

Net Income

Up

$350,852

Up $419,624 (+610%) from 2020

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

2021

Assets$435,829
Liabilities$0
Net Assets$435,829

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

2021

Revenue$501,501
Expenses$150,649
Net Income$350,852
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Mar 8, 2023
Return Version
2021v4.2
Gross Receipts
$776,293
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 (continued on schedule o) 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
Cash and Non-Interest-Bearing Accounts$84,977$435,829▲ $350,852
Rtn Earn Endowment Incm Other Fnds$84,977$435,829▲ $350,852
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$84,977$435,829▲ $350,852
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$84,977$435,829▲ $350,852
Total Liabilities and Net Assets / Fund Balance$84,977$435,829▲ $350,852

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$2,704$2,704
Compensation and Service Providers

Board Members and Trustees

NameTitle
John SimpsonChairman, Secretary/treasu
Adam ChinnDirector
David MccreeryDirector
General Ret David MckiernanDirector
George NapierDirector
John DoddsExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$776,293
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-274,792
All Other Contributions
$81,457
Change in Net Assets
$350,852

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 Table28$59,858Fair Market Value
Total Noncash Contributions28$59,858-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$103,046
Salaries, Compensation, and Employee Benefits$47,603
Total Fundraising Expense$3,328
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$75,956--$75,956
Current Officers, Directors, Trustees, and Key Employees$30,666$10,952$2,190$43,808
Fees for Services Accounting$8,410$3,003$601$12,014
Advertising$7,783--$7,783
Payroll Taxes$2,656$949$190$3,795
Information Technology$2,272$811$162$3,245
Fees for Services Other$1,645$588$118$2,351
Office Expenses$942$336$67$1,345
Other Expenses-$352-$352
Total Functional Expenses$130,330$16,991$3,328$150,649
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$274,792
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
The Simpson Cup 2021$513,780-$143,951-
Online Auction 2021$60,012---
Total Events$694,836-$274,792$-274,792
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 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
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 8B

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

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

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
9002 SAN MARCO CT 4TH FLOOR BLDG K, ORLANDO, FL 32819

Signing Officer

Name
John Dodds
Title
Executive Director
Phone
2125305000
Signed
2023-03-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Simpson
Formed
2011
Legal Domicile
De
Voting Board Members
4
Independent Board Members
4
Employees
4
Volunteers
70

Preparer

Firm
Rehmann Robson LLC
Address
201 E PINE ST STE 801, ORLANDO, FL 32801
Preparer
Deborah a Crum CPA
Phone
4078434433
Raw XML Appendix387 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/ActivityOrMissionDesc0ON COURSE FOUNDATION SUPPORTS THE RECOVERY OF WOUNDED, INJURED AND SICK (CONTINUED ON SCHEDULE O) 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.
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IRS990/Desc0GOLF EVENTS PROGRAM: THESE EVENTS ALLOW THE ATTENDEES TO FULLY EXPLORE HOW GOLF CAN HELP THEM ON THE ROAD TO RECOVERY, AND HOW THE INDUSTRY CAN PROVIDE EMPLOYMENT. THOSE IN ATTENDANCE RECEIVE NOT ONLY COMPREHENSIVE GOLF COACHING FROM OUR TEACHING PROFESSIONALS, BUT CAREER ADVICE AND GUIDANCE FROM INDUSTRY PROFESSIONALS IN ALL AREAS OF THE INDUSTRY. COACHING AND COMPETITIVE PLAY IS KEY TO GROWING THE CONFIDENCE OF OUR MEMBERS, BUT OUR MAIN AIM IS TO OFFER WORK EXPERIENCE PLACEMENTS TO OUR MEMBERS, LEADING TO EMPLOYMENT. WE'RE COMMITTED TO FINDING ROLES TO FIT THEIR SKILLS AND KNOWLEDGE, AND HELPING THEM PURSUE A MEANINGFUL CAREER IN THE GOLF INDUSTRY. IN 2021, A BOUNCE-BACK YEAR FROM THE PANDEMIC WE HOSTED 630 INDIVIDUAL ATTENDANCES AT 40 GOLF EVENTS WITH 18 INDIVIDUALS SIGNING UP TO OUR PATRIOT GOLF PROGRAM. 14 ATTENDED WORK EXPERIENCE PLACEMENTS AND 3 INDIVIDUALS WENT ON TO FIND MEANINGFUL EMPLOYMENT IN THE GOLF INDUSTRY. THE SIMPSON CUP, WHICH IS HELD IN THE UNITED STATES EVERY OTHER YEAR AND IN THE UNITED KINGDOM IN THE INTERVENING YEAR, REPRESENTS THE PINNACLE OF OUR MEMBER'S CALENDAR - IT IS THE TARGET THAT THEY AIM TO ACHIEVE EACH YEAR AND IS A CRUCIAL ELEMENT OF OUR PROGRESSIVE, FIVE-STEP PROGRAM. THE CONFIDENCE, SELF-ESTEEM AND CAMARADERIE EXPERIENCED AT OUR EVENTS GIVES THEM THE IMPETUS TO WANT TO REPRESENT THEIR COUNTRY IN THIS RYDER CUP STYLE COMPETITION. UPON SUSTAINING INJURY, MANY OF OUR MEMBERS FEEL THAT THEIR DAYS OF COMPETITIVE SPORT ARE OVER. THE SIMPSON CUP PROVIDES THE PERFECT PLATFORM TO BRING THIS ALL BACK. THE 2021 SIMPSON CUP TOOK PLACE AT THE CREEK CLUB IN LOCUST VALLEY, NEW YORK.
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0THE SIMPSON CUP 2021
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0ONLINE AUCTION 2021
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IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0THE SIMPSON CUP, WHICH IS HELD IN THE UNITED STATES EVERY OTHER YEAR AND IN THE UNITED KINGDOM IN THE INTERVENING YEAR, REPRESENTS THE PINNACLE OF OUR MEMBER'S CALENDAR - IT IS THE TARGET THAT THEY AIM TO ACHIEVE EACH YEAR AND IS A CRUCIAL ELEMENT OF OUR PROGRESSIVE, FIVE-STEP PROGRAM. THE CONFIDENCE, SELF-ESTEEM AND CAMARADERIE EXPERIENCED AT OUR EVENTS GIVES THEM THE IMPETUS TO WANT TO REPRESENT THEIR COUNTRY IN THIS RYDER CUP STYLE COMPETITION. UPON SUSTAINING INJURY, MANY OF OUR MEMBERS FEEL THAT THEIR DAYS OF COMPETITIVE SPORT ARE OVER. THE SIMPSON CUP PROVIDES THE PERFECT PLATFORM TO BRING THIS ALL BACK. THE 2021 SIMPSON CUP TOOK PLACE AT THE CREEK CLUB IN LOCUST VALLEY, NEW YORK.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PART II THE SIMPSON CUP
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT MONITOR THE USE OF THE FUNDS FOR A SPECIFIC PURPOSE. MOREOVER, THE GRANT(S) DURING THE TAX YEAR WERE FOR GENERAL SUPPORT, THEREFORE MONITORING WAS NOT DEEMED NECESSARY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES IN PLACE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE 990 IS PROVIDED TO ALL OF THE MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN 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/ExplanationTxt3THE 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/ExplanationTxt4THE ORGANIZATIONS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN DODDS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
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ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ON COURSE FOUNDATION USA
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ReturnHeader/Filer/USAddress/AddressLine1Txt09002 SAN MARCO CT 4TH FLOOR BLDG K
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REHMANN ROBSON LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 E PINE ST STE 801
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ORLANDO
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032801
ReturnHeader/PreparerPersonGrp/PhoneNum04078434433
ReturnHeader/PreparerPersonGrp/PreparationDt02023-03-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBORAH A CRUM CPA
ReturnHeader/ReturnTs02023-03-15T10:45:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOHN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DODDS
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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