Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
EIN 52-1593334 • 501(c)3 • Hagerstown, MD
Profile
Support educational programs for youth that build character, instill life-enhancing values, and promote healthy choices through the game of golf.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
22nd percentile
Higher net margin than 22% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
Assets
Up$1,773,603
Up $544,062 (+44%) from 2023
Liabilities
Up$564,591
Up $338,870 (+150%) from 2023
Net Assets
Up$1,209,012
Up $205,192 (+20%) from 2023
Revenue
Up$1,480,075
Up $318,603 (+27%) from 2023
Expenses
Up$1,274,883
Up $53,093 (+4.3%) from 2023
Net Income
Up$205,192
Up $265,510 (+440%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Support educational programs for youth that build character, instill life-enhancing values, and promote healthy choices through the game of golf.
Support educational programs for youth that builds character, instill life-enhancing values, and promote healthy choices through the game of golf.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $862,969 | $1,034,457 | ▲ $171,488 |
| Land, Buildings, and Equipment, Net | $107,637 | $503,501 | ▲ $395,864 |
| Accounts Receivable | $202,873 | $184,499 | ▼ $18,374 |
| Inventories for Sale or Use | $56,062 | $51,146 | ▼ $4,916 |
| Total Assets | $1,229,541 | $1,773,603 | ▲ $544,062 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $173,197 | $534,337 | ▲ $361,140 |
| Deferred Revenue | $52,524 | $30,254 | ▼ $22,270 |
| Total Liabilities | $225,721 | $564,591 | ▲ $338,870 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,003,820 | $1,209,012 | ▲ $205,192 |
| Total Net Assets Fund Balance | $1,003,820 | $1,209,012 | ▲ $205,192 |
| Total Liabilities and Net Assets / Fund Balance | $1,229,541 | $1,773,603 | ▲ $544,062 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $503,501 | $1,004,411 | $1,507,912 |
| Name | Title |
|---|---|
| Richard Block | President |
| Mike Harsh | Director |
| Rob Turnao | Director |
| Scott Landis | Director |
| Selena Wilkes | Director |
| Steve Miller | Director |
| Les Curry | Teasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $783,060 |
| Other Expenses | $491,823 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $563,314 | - | - | $563,314 |
| Pension Plan Contributions | $97,870 | - | - | $97,870 |
| Other Expenses | $80,121 | - | - | $80,121 |
| Other Employee Benefits | $79,684 | - | - | $79,684 |
| Depreciation Depletion | $77,673 | - | - | $77,673 |
| Payroll Taxes | $42,192 | - | - | $42,192 |
| Insurance | $12,188 | - | - | $12,188 |
| Advertising | $4,916 | - | - | $4,916 |
| Office Expenses | $1,044 | - | - | $1,044 |
| Fees for Services Accounting | $550 | - | - | $550 |
| Total Functional Expenses | $1,274,883 | $0 | $0 | $1,274,883 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,274,883 |
| Total Expenses per Audited Statements | $1,274,883 |
| Total Expenses per Form 990 | $1,274,883 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization does not have formal committees which have the authority to act on behalf of the governing body. Therefore, this question is not applicable.”
“The organization circulates a copy of the form 990 at the board meeting and anyone with questions is encouraged to contact the office of budget & finance.”
“The public golf corporation follows the same conflict of interest policy as washington county. All department heads are covered under the policy and potential conflicts come before the legal and ethics commission and are reviewed by county attorneys.”
“The organization is overseen by the county's buildings, parks, and grounds department head. There are also county employees working for both organizations. These employees compensation are determined by a grade and step system. The positions are evaluated and placed on the appropriate grade. Then as the board of county commissioners approve the cost of living adjustment (cola) and step increases, the employees compensation is appropriately adjusted.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 173197 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 534337 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 202873 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 184499 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SUPPORT EDUCATIONAL PROGRAMS FOR YOUTH THAT BUILDS CHARACTER, INSTILL LIFE-ENHANCING VALUES, AND PROMOTE HEALTHY CHOICES THROUGH THE GAME OF GOLF. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 4916 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 4916 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | WASHINGTON COUNTY BUDGET & FINANCE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2403132300 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 100 W WASHINGTON STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | HAGERSTOWN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21740 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 862969 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1034457 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 91038 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 447190 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 491823 |
| IRS990/CYOtherRevenueAmt | 0 | 69555 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 963330 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 205192 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 783060 |
| IRS990/CYTotalExpensesAmt | 0 | 1274883 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1480075 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 52524 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 30254 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 77673 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 77673 |
| IRS990/Desc | 0 | SUPPORT EDUCATIONAL PROGRAMS FOR YOUTH THAT BUILDS CHARACTER, INSTILL LIFE-ENHANCING VALUES, AND PROMOTE HEALTHY CHOICES THROUGH THE GAME OF GOLF. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 21 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1274883 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 550 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 550 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RICHARD BLOCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LES CURRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SCOTT LANDIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MIKE HARSH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ROB TURNAO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | STEVE MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | SELENA WILKES |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TEASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1989 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 447190 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1571113 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 15425 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 143439 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 12188 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 12188 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 56062 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 51146 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 576 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1004411 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 107637 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 503501 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1507912 |
| IRS990/LegalDomicileStateCd | 0 | MD |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | SUPPORT EDUCATIONAL PROGRAMS FOR YOUTH THAT BUILD CHARACTER, INSTILL LIFE-ENHANCING VALUES, AND PROMOTE HEALTHY CHOICES THROUGH THE GAME OF GOLF. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1003820 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1209012 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 52401 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 52401 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 15425 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 15425 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1003820 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1209012 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1044 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1044 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 79684 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 79684 |
| IRS990/OtherExpensesGrp/Desc | 0 | COURSE GROUNDS TREATMEN |
| IRS990/OtherExpensesGrp/Desc | 1 | ALL OTHER EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 164213 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 151118 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 80121 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 164213 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 151118 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 80121 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 1729 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1729 |
| IRS990/OtherRevenueTotalAmt | 0 | 1729 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 563314 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 563314 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 42192 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 42192 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 97870 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 97870 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | RICHARD BLOCK |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713910 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | GREEN FEES/CART RENTALS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FUEL SURCHARGE |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 961864 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 1466 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 961864 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1466 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 238503 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1043 |
| IRS990/PYOtherExpensesAmt | 0 | 453012 |
| IRS990/PYOtherRevenueAmt | 0 | 83910 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 838016 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -60318 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 768778 |
| IRS990/PYTotalExpensesAmt | 0 | 1221790 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1161472 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 205192 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 15425 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 963330 |
| IRS990ScheduleA/GovernmentalUnitInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 503501 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1004411 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1507912 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1274883 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1480075 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 503501 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1274883 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1480075 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1480075 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1274883 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION DOES NOT HAVE FORMAL COMMITTEES WHICH HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. THEREFORE, THIS QUESTION IS NOT APPLICABLE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION CIRCULATES A COPY OF THE FORM 990 AT THE BOARD MEETING AND ANYONE WITH QUESTIONS IS ENCOURAGED TO CONTACT THE OFFICE OF BUDGET & FINANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE PUBLIC GOLF CORPORATION FOLLOWS THE SAME CONFLICT OF INTEREST POLICY AS WASHINGTON COUNTY. ALL DEPARTMENT HEADS ARE COVERED UNDER THE POLICY AND POTENTIAL CONFLICTS COME BEFORE THE LEGAL AND ETHICS COMMISSION AND ARE REVIEWED BY COUNTY ATTORNEYS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION IS OVERSEEN BY THE COUNTY'S BUILDINGS, PARKS, AND GROUNDS DEPARTMENT HEAD. THERE ARE ALSO COUNTY EMPLOYEES WORKING FOR BOTH ORGANIZATIONS. THESE EMPLOYEES COMPENSATION ARE DETERMINED BY A GRADE AND STEP SYSTEM. THE POSITIONS ARE EVALUATED AND PLACED ON THE APPROPRIATE GRADE. THEN AS THE BOARD OF COUNTY COMMISSIONERS APPROVE THE COST OF LIVING ADJUSTMENT (COLA) AND STEP INCREASES, THE EMPLOYEES COMPENSATION IS APPROPRIATELY ADJUSTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | N |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | WASHINGTON COUNTY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | GOVERNMENT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 100 WEST WASHINGTON STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | HAGERSTOWN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 21740 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | BOOK VALUE |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | WASHINGTON COUNTY |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | C |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MD |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 1773603 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1229541 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1773603 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 447190 |
| IRS990/TotalEmployeeCnt | 0 | 21 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1274883 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1274883 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 225721 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 564591 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 225721 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 564591 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1003820 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1209012 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1274883 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 963330 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 1032885 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1480075 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 7 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1229541 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1773603 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 100 WEST WASHINGTON STREET |
| IRS990/USAddress/CityNm | 0 | HAGERSTOWN |
| IRS990/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/USAddress/ZIPCd | 0 | 21740 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.BLACKROCKGOLFCOURSE.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RICHARD BLOCK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2403132816 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WASHINGTON COUNTY |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | PUBLIC GOLF CORPORATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WASH |
| ReturnHeader/Filer/EIN | 0 | 521593334 |
| ReturnHeader/Filer/PhoneNum | 0 | 2403132816 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 100 WEST WASHINGTON STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HAGERSTOWN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 21740 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 202153727 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SB & COMPANY LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 10200 GRAND CENTRAL AVE SUITE 250 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | OWINGS MILLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 21117 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4105840060 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHRISTOPHER G LEHMAN |
| ReturnHeader/ReturnTs | 0 | 2025-04-14T11:35:54-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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