Civic Intelligence

Golf Course Builders Association of America Foundation

990 • Fiscal year 2018 • EIN 47-0842041

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 24, 2019

6040 S 58th St Ste DLincoln, NE 68516

(402) 476-4444

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

13th percentile

-27%

Higher net margin than 13% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

30th percentile

-9.0%

Faster asset growth than 30% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

47th percentile

-0.5%

Faster revenue growth than 47% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$407,344

Down $40,485 (-9.0%) from 2017

Net Assets

Down

$407,203

Down $37,026 (-8.3%) from 2017

Liabilities

Down

$141

Down $3,459 (-96%) from 2017

Revenue

Down

$138,314

Down $727 (-0.5%) from 2017

Expenses

Up

$175,340

Up $58,272 (+50%) from 2017

Net Income

Down

-$37,026

Down $58,999 (-269%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $281,102Liabilities 2011: $7,747Net Assets 2011: $273,3552011Assets 2012: $313,661Liabilities 2012: $3,329Net Assets 2012: $310,3322012Assets 2013: $394,779Liabilities 2013: $29,609Net Assets 2013: $365,1702013Assets 2014: $409,625Liabilities 2014: $24,089Net Assets 2014: $385,5362014Assets 2015: $420,656Liabilities 2015: $15,950Net Assets 2015: $404,7062015Assets 2016: $433,556Liabilities 2016: $11,300Net Assets 2016: $422,2562016Assets 2017: $447,829Liabilities 2017: $3,600Net Assets 2017: $444,2292017Assets 2018: $407,344Liabilities 2018: $141Net Assets 2018: $407,2032018Assets 2019: $372,503Liabilities 2019: $0Net Assets 2019: $372,5032019Assets 2020: $414,811Liabilities 2020: $0Net Assets 2020: $414,8112020Assets 2021: $332,329Liabilities 2021: $1,582Net Assets 2021: $330,7472021Assets 2022: $375,694Liabilities 2022: $0Net Assets 2022: $375,6942022Assets 2023: $380,951Liabilities 2023: $16Net Assets 2023: $380,9352023Assets 2024: $673,419Liabilities 2024: $16Net Assets 2024: $673,4032024

Highlighted filing

2018

Assets$407,344
Liabilities$141
Net Assets$407,203

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $138,6212011Expenses 2012: $91,3402012Revenue 2013: $88,764Expenses 2013: $33,926Net Income 2013: $54,8382013Revenue 2014: $120,002Expenses 2014: $99,636Net Income 2014: $20,3662014Revenue 2015: $98,201Expenses 2015: $79,031Net Income 2015: $19,1702015Revenue 2016: $120,322Expenses 2016: $102,772Net Income 2016: $17,5502016Revenue 2017: $139,041Expenses 2017: $117,068Net Income 2017: $21,9732017Revenue 2018: $138,314Expenses 2018: $175,340Net Income 2018: -$37,0262018Revenue 2019: $125,590Expenses 2019: $160,290Net Income 2019: -$34,7002019Revenue 2020: $91,624Expenses 2020: $49,316Net Income 2020: $42,3082020Revenue 2021: $142,456Expenses 2021: $226,520Net Income 2021: -$84,0642021Revenue 2022: $154,971Expenses 2022: $100,024Net Income 2022: $54,9472022Revenue 2023: $46,564Expenses 2023: $41,323Net Income 2023: $5,2412023Revenue 2024: $314,236Expenses 2024: $21,768Net Income 2024: $292,4682024

Highlighted filing

2018

Revenue$138,314
Expenses$175,340
Net Income-$37,026
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 24, 2019
Return Version
2018v3.1
Gross Receipts
$158,751
Mission and Program Overview

Mission

To promote and support educational programs geared to the development of youth in the game of golf

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$328,498$283,888▼ $44,610
Prepaid Expenses and Deferred Charges$40,217$61,048▲ $20,831
Cash and Non-Interest-Bearing Accounts$74,153$34,326▼ $39,827
Accounts Receivable$3,227$27,137▲ $23,910
Land, Buildings, and Equipment, Net$1,734$945▼ $789
Total Assets$447,829$407,344▼ $40,485
Liabilities
Deferred Revenue$3,600$141▼ $3,459
Total Liabilities$3,600$141▼ $3,459
Net Assets / Fund Balance
Unrestricted Net Assets$444,229$407,203▼ $37,026
Total Net Assets Fund Balance$444,229$407,203▼ $37,026
Total Liabilities and Net Assets / Fund Balance$447,829$407,344▼ $40,485

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$945$7,850$8,795
Compensation and Service Providers

Board Members and Trustees

NameTitle
Thomas ShaplandPresident
Chris SeiberlingDirector
Doug YorkDirector
Jimmy KirchdorferDirector
John Holmes IiDirector
Rick LohmanDirector
William KublyDirector
Ellen DavisAdvisor
Allan Maccurrach IiiSecretary/tr
Mark ArrimourVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$112,241
Program Service Revenue
$0
Investment Income
$390
Other Revenue
$25,683
All Other Contributions
$112,241
Change in Net Assets
$-37,026
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$125,340
Grants and Similar Amounts Paid$50,000
Total Fundraising Expense$978
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$50,000--$50,000
Office Expenses$22,832--$22,832
Advertising$4,229--$4,229
Other Expenses$1,999--$1,999
Travel$1,942--$1,942
All Other Expenses$1,730--$1,730
Insurance$1,273--$1,273
Fees for Services Accounting$192$271$522$985
Fees for Services Legal$167$237$456$860
Depreciation Depletion$789--$789
Total Functional Expenses$173,854$508$978$175,340
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lpga FoundationDaytona Beach, FL-Girls Golf Program$40,000
World Golf FoundationSt Augustine, FL-We Are Golf & Image$10,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$46,120
Gaming Direct Expenses$20,437
Professional Fundraising Fees$0
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
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
No
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, Page 6, Part VI, Line 11B

The officers review the return prior to filing.

Form 990, Page 6, Part VI, Line 12C

Yes. Before the annual board meeting, all board members are reminded of the policy, by providing them with a copy of the policy.

Form 990, Page 6, Part VI, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Golf Course Builders Association of
EIN
47-0842041
Phone
4024764444
Address
6040 S 58TH ST STE D, LINCOLN, NE 68516

Signing Officer

Name
Justin Apel
Title
Executive Director
Phone
4024764444
Signed
2019-09-24

Organization Details

Principal Officer
Thomas Shapland
Formed
2001
Legal Domicile
Ne
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
50

Preparer

Firm
Buckley & Sitzman Llp
Address
4240 PIONEER WOODS DR, LINCOLN, NE 68506-5278
Preparer
Lester F Buckley CPA
Phone
4024847676
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0119337
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0139864
IRS990ScheduleA/Total509Grp/TotalAmt0722959
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0158751
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0162087
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0143939
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0120331
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0140715
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0725823
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0945
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07850
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08795
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0945
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/ExplanationIfNoTxt0THE FACILITY IN WHICH RAFFLE WAS CONDUCTED, AS A GAME OF CHANCE,
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt010000
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt010000
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt020437
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt046120
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt046120
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt025683
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt010437
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt010437
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct00.85000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0ALLAN MACCURRACH
IRS990ScheduleG/GamingManagerServicesProvTxt0RAFFLE MANAGER
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0JUSTIN APEL
IRS990ScheduleG/LicensedInd0false
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt06040 S 58TH ST STE D
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LINCOLN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NE
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd068516
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0TO CONDUCT A GAME OF CHANCE WITHIN THE FACILITY AND LOCATION WERE COMPLETED.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 2, PART III, LINE 9B
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/CashGrantAmt140000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0WE ARE GOLF & IMAGE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1GIRLS GOLF PROGRAM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WORLD GOLF FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1LPGA FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0592998925
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0ONE WORLD GOLF PLACE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1100 INTERNATIONAL GOLF DRIVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ST AUGUSTINE
IRS990ScheduleI/RecipientTable/USAddress/CityNm1DAYTONA BEACH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0FL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1FL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd032092
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd132124
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0REPORTS FROM DONEE ORGANIZATIONS RECEIVED BY FOUNDATION
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleI/Total501c3OrgCnt02
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OFFICERS REVIEW THE RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YES. BEFORE THE ANNUAL BOARD MEETING, ALL BOARD MEMBERS ARE REMINDED OF THE POLICY, BY PROVIDING THEM WITH A COPY OF THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0447829
IRS990/TotalAssetsEOYAmt0407344
IRS990/TotalAssetsGrp/BOYAmt0447829
IRS990/TotalAssetsGrp/EOYAmt0407344
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0112241
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0978
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0508
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0173854
IRS990/TotalFunctionalExpensesGrp/TotalAmt0175340
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03600
IRS990/TotalLiabilitiesEOYAmt0141
IRS990/TotalLiabilitiesGrp/BOYAmt03600
IRS990/TotalLiabilitiesGrp/EOYAmt0141
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0444229
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0407203
IRS990/TotalProgramServiceExpensesAmt0173854
IRS990/TotalRevenueGrp/ExclusionAmt0390
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt025683
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0138314
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0447829
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0407344
IRS990/TravelGrp/ProgramServicesAmt01942
IRS990/TravelGrp/TotalAmt01942
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0444229
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0407203
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013941 VAN DYKE RD
IRS990/USAddress/CityNm0PLAINFIELD
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060544
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.GCBAA.ORG/GOLF_FOUNDATION
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JUSTIN APEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04024764444

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.73$0.00$6.73$3.14$0.22$2.92
2023Detailed filing. Detailed filing data is available for this year.$3.81$0.00$3.81$0.47$0.41$0.05
2022Detailed filing. Detailed filing data is available for this year.$3.76$0.00$3.76$1.55$1.00$0.55
2021Detailed filing. Detailed filing data is available for this year.$3.32$0.02$3.31$1.42$2.27$0.84
2020Detailed filing. Detailed filing data is available for this year.$4.15$0.00$4.15$0.92$0.49$0.42
2019Detailed filing. Detailed filing data is available for this year.$3.73$0.00$3.73$1.26$1.60$0.35
2018Detailed filing. Detailed filing data is available for this year.$4.07$0.00$4.07$1.38$1.75$0.37
2017Detailed filing. Detailed filing data is available for this year.$4.48$0.04$4.44$1.39$1.17$0.22
2016Detailed filing. Detailed filing data is available for this year.$4.34$0.11$4.22$1.20$1.03$0.18
2015Detailed filing. Detailed filing data is available for this year.$4.21$0.16$4.05$0.98$0.79$0.19
2014Detailed filing. Detailed filing data is available for this year.$4.10$0.24$3.86$1.20$1.00$0.20
2013Detailed filing. Detailed filing data is available for this year.$3.95$0.30$3.65$0.89$0.34$0.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.14$0.03$3.10$0.91
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.81$0.08$2.73$1.39