Civic Intelligence

Washington County Public Golf Corporation

990 • Fiscal year 2017 • EIN 52-1593334

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 22, 2018

Organization Profilewww.BlackRockGolfCourse.com
100 West Washington StreetHagerstown, MD 21740

(240) 313-2816

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.35x

Higher debt load relative to assets than 73% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

55th percentile

0.13x

Higher debt load relative to revenue than 55% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

28th percentile

-4.4%

Higher net margin than 28% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

9th percentile

-13%

Faster asset growth than 9% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

33rd percentile

-1.8%

Faster revenue growth than 33% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$380,457

Down $58,490 (-13%) from 2016

Net Assets

Down

$248,512

Down $45,957 (-16%) from 2016

Liabilities

Down

$131,945

Down $12,533 (-8.7%) from 2016

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin28th percentile

Revenue

Down

$1,036,228

Down $18,774 (-1.8%) from 2016

Expenses

Up

$1,082,185

Up $32,722 (+3.1%) from 2016

Net Income

Down

-$45,957

Down $51,496 (-930%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$2.0M$1.0M$0-$1.0MAssets 2011: $86,488Liabilities 2011: $559,069Net Assets 2011: -$472,5812011Assets 2012: $168,333Liabilities 2012: $730,141Net Assets 2012: -$561,8082012Assets 2013: $104,856Liabilities 2013: $865,618Net Assets 2013: -$760,7622013Assets 2014: $169,974Liabilities 2014: $979,589Net Assets 2014: -$809,6152014Assets 2015: $415,282Liabilities 2015: $126,352Net Assets 2015: $288,9302015Assets 2016: $438,947Liabilities 2016: $144,478Net Assets 2016: $294,4692016Assets 2017: $380,457Liabilities 2017: $131,945Net Assets 2017: $248,5122017Assets 2018: $557,743Liabilities 2018: $127,494Net Assets 2018: $430,2492018Assets 2019: $685,470Liabilities 2019: $185,674Net Assets 2019: $499,7962019Assets 2020: $611,794Liabilities 2020: $154,336Net Assets 2020: $457,4582020Assets 2021: $991,586Liabilities 2021: $210,114Net Assets 2021: $781,4722021Assets 2022: $1,306,184Liabilities 2022: $242,044Net Assets 2022: $1,064,1402022Assets 2023: $1,229,541Liabilities 2023: $225,721Net Assets 2023: $1,003,8202023Assets 2024: $1,773,603Liabilities 2024: $564,591Net Assets 2024: $1,209,0122024

Highlighted filing

2017

Assets$380,457
Liabilities$131,945
Net Assets$248,512
Open 2017 Filing

Operations Trend

Revenue Growth33rd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $955,270Expenses 2011: $1,049,194Net Income 2011: -$93,9242011Expenses 2012: $1,061,2942012Revenue 2013: $897,190Expenses 2013: $1,030,733Net Income 2013: -$133,5432013Revenue 2014: $936,761Expenses 2014: $985,614Net Income 2014: -$48,8532014Revenue 2015: $2,198,873Expenses 2015: $1,100,328Net Income 2015: $1,098,5452015Revenue 2016: $1,055,002Expenses 2016: $1,049,463Net Income 2016: $5,5392016Revenue 2017: $1,036,228Expenses 2017: $1,082,185Net Income 2017: -$45,9572017Revenue 2018: $1,276,209Expenses 2018: $1,094,472Net Income 2018: $181,7372018Revenue 2019: $1,116,714Expenses 2019: $1,047,166Net Income 2019: $69,5482019Revenue 2020: $1,014,962Expenses 2020: $1,057,300Net Income 2020: -$42,3382020Revenue 2021: $1,325,138Expenses 2021: $1,001,124Net Income 2021: $324,0142021Revenue 2022: $1,383,060Expenses 2022: $1,100,392Net Income 2022: $282,6682022Revenue 2023: $1,161,472Expenses 2023: $1,221,790Net Income 2023: -$60,3182023Revenue 2024: $1,480,075Expenses 2024: $1,274,883Net Income 2024: $205,1922024

Highlighted filing

2017

Revenue$1,036,228
Expenses$1,082,185
Net Income-$45,957
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 22, 2018
Return Version
2016v3.0
Gross Receipts
$1,138,622
Mission and Program Overview

Mission

Support educational programs for youth that build character, instill life-enhancing values, and promote healthy choices through the game of golf.

Maintain, operate, and improve the golf course for the benefit and use of the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$6,566$208,648▲ $202,082
Pledges and Grants Receivable$192,600$0▼ $192,600
Land, Buildings, and Equipment, Net$174,928$117,559▼ $57,369
Inventories for Sale or Use$49,528$43,758▼ $5,770
Accounts Receivable$15,325$10,492▼ $4,833
Total Assets$438,947$380,457▼ $58,490
Liabilities
Accounts Payable and Accrued Expenses$116,430$96,065▼ $20,365
Other Liabilities$27,798$34,130▲ $6,332
Deferred Revenue$250$1,750▲ $1,500
Total Liabilities$144,478$131,945▼ $12,533
Net Assets / Fund Balance
Unrestricted Net Assets$294,469$248,512▼ $45,957
Total Net Assets Fund Balance$294,469$248,512▼ $45,957
Total Liabilities and Net Assets / Fund Balance$438,947$380,457▼ $58,490

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$117,559$614,374$731,933
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Matthew DickPresident
Selena WilkesVice President
Danny M CobbDirector
Darrell WhittingtonDirector
Jeff ClineDirector
Jim SterlingDirector
John EasterdayDirector
Johnny L BarrDirector
Randy DickDirector
Roy LorshbaughSecretary
Paul CramptonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$346,950
Program Service Revenue
$633,423
Investment Income
$-11,145
Other Revenue
$67,000
Change in Net Assets
$-45,957
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$681,210
Other Expenses$400,975
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$450,647--$450,647
Other Employee Benefits$129,390--$129,390
Pension Plan Contributions$66,500--$66,500
Occupancy$65,989--$65,989
Other Expenses$55,551--$55,551
Depreciation Depletion$51,982--$51,982
Payroll Taxes$34,673--$34,673
All Other Expenses$19,173--$19,173
Office Expenses$9,736--$9,736
Insurance$7,126--$7,126
Advertising$3,857--$3,857
Fees for Services Other$2,425--$2,425
Fees for Services Accounting$545--$545
Total Functional Expenses$1,082,185$0$0$1,082,185
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unearned income$34,130
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“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.”

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

“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.”

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

“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.”

Form 990, Part VI, Section B, line 15

“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.”

Form 990, Part VI, Section C, line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Washington County
EIN
52-1593334
Phone
2403132816
Address
100 West Washington Street, Hagerstown, MD 21740

Signing Officer

Name
Matthew Dick
Title
President
Phone
2403132816
Signed
2018-02-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Dick
Formed
1989
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
7
Employees
20
Volunteers
33

Preparer

Firm
SB & Company LLC
Address
200 International Circle Suite 5500, Hunt Valley, MD 21030
Preparer
Christopher Lehman
Phone
4105840060
Raw XML AppendixShowing 400 of 443 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/ProgramServiceRevenueGrp/Desc1Fuel Surcharge
IRS990/ProgramServiceRevenueGrp/Desc2Advertising-Hole Marke
IRS990/ProgramServiceRevenueGrp/Desc3Pavilion Fee
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0631078
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11695
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0631078
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11695
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3150
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0327550
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0370822
IRS990/PYOtherRevenueAmt071112
IRS990/PYProgramServiceRevenueAmt0656340
IRS990/PYRevenuesLessExpensesAmt05539
IRS990/PYSalariesCompEmpBnftPaidAmt0678641
IRS990/PYTotalExpensesAmt01049463
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01055002
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-45957
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt06500
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0693923
IRS990ScheduleA/GovernmentalUnitInd0X
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/EquipmentGrp/BookValueAmt0117559
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0614374
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0731933
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt034130
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Unearned income
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0117559
IRS990ScheduleD/TotalLiabilityAmt034130
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 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/ExplanationTxt1The 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/ExplanationTxt2The 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/ExplanationTxt3The 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/ExplanationTxt4The organization makes its governing documents, conflict of interest policy, and financial statements 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
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0N
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Washington County
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Government
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0100 West Washington Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Hagerstown
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd021740
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0438947
IRS990/TotalAssetsEOYAmt0380457
IRS990/TotalAssetsGrp/BOYAmt0438947
IRS990/TotalAssetsGrp/EOYAmt0380457
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0346950
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01082185
IRS990/TotalFunctionalExpensesGrp/TotalAmt01082185
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0144478
IRS990/TotalLiabilitiesEOYAmt0131945
IRS990/TotalLiabilitiesGrp/BOYAmt0144478
IRS990/TotalLiabilitiesGrp/EOYAmt0131945
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0294469
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0248512
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01082185
IRS990/TotalProgramServiceRevenueAmt0633423
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-4645
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0693923
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01036228
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt033
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0438947
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0380457
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0294469
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0248512
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 West Washington Street

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$380,457
Liabilities
$131,945
Net assets
$248,512
Revenue
$1,036,228
Expenses
$1,082,185
Net income
-$45,957
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.77$0.56$1.21$1.48$1.27$0.21
2023Detailed filing. Detailed filing data is available for this year.$1.23$0.23$1.00$1.16$1.22$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.31$0.24$1.06$1.38$1.10$0.28
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.21$0.78$1.33$1.00$0.32
2020Detailed filing. Detailed filing data is available for this year.$0.61$0.15$0.46$1.01$1.06$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.69$0.19$0.50$1.12$1.05$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.13$0.43$1.28$1.09$0.18
2017Detailed filing. Detailed filing data is available for this year.$0.38$0.13$0.25$1.04$1.08$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.44$0.14$0.29$1.06$1.05$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.42$0.13$0.29$2.20$1.10$1.10
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.98$0.81$0.94$0.99$0.05
2013Summary only. Only limited summary data is available for this year.$0.10$0.87$0.76$0.90$1.03$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.73$0.56$1.06
2011Summary only. Only limited summary data is available for this year.$0.09$0.56$0.47$0.96$1.05$0.09