Civic Intelligence

Washington County Public Golf Corporation

990 • Fiscal year 2019 • EIN 52-1593334

Jul 01, 2018 to Jun 30, 2019 • Filed on Mar 27, 2020

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

70th percentile

0.27x

Higher debt load relative to assets than 70% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

62nd percentile

0.17x

Higher debt load relative to revenue than 62% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

58th percentile

6.2%

Higher net margin than 58% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

82nd percentile

23%

Faster asset growth than 82% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

20th percentile

-12%

Faster revenue growth than 20% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$685,470

Up $127,727 (+23%) from 2018

Net Assets

Up

$499,796

Up $69,547 (+16%) from 2018

Liabilities

Up

$185,674

Up $58,180 (+46%) from 2018

Revenue

Down

$1,116,714

Down $159,495 (-12%) from 2018

Expenses

Down

$1,047,166

Down $47,306 (-4.3%) from 2018

Net Income

Down

$69,548

Down $112,189 (-62%) from 2018

Historical Trend

Balance Sheet Trend

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

2019

Assets$685,470
Liabilities$185,674
Net Assets$499,796

Operations Trend

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

2019

Revenue$1,116,714
Expenses$1,047,166
Net Income$69,548
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Mar 27, 2020
Return Version
2018v3.1
Gross Receipts
$1,202,515
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$376,545$487,755▲ $111,210
Land, Buildings, and Equipment, Net$113,028$124,152▲ $11,124
Pledges and Grants Receivable-$38,868-
Inventories for Sale or Use$53,754$19,027▼ $34,727
Accounts Receivable$14,416$15,668▲ $1,252
Total Assets$557,743$685,470▲ $127,727
Liabilities
Accounts Payable and Accrued Expenses$92,114$129,765▲ $37,651
Deferred Revenue$1,250$39,342▲ $38,092
Other Liabilities$34,130$16,567▼ $17,563
Total Liabilities$127,494$185,674▲ $58,180
Net Assets / Fund Balance
Unrestricted Net Assets$430,249$499,796▲ $69,547
Total Net Assets Fund Balance$430,249$499,796▲ $69,547
Total Liabilities and Net Assets / Fund Balance$557,743$685,470▲ $127,727

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$124,152$554,980$679,132
Compensation and Service Providers

Board Members and Trustees

NameTitle
Selena WilkesPresident
Matthew DickVice President
Andrew EshelmanDirector
Dave BrooksDirector
John EasterdayDirector
Randy DickDirector
Roy LorshbaughDirector
Ryan CrabtreeDirector
Scott LandisDirector
Scott MathenyDirector
Johnny L BarrSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$493,743
Program Service Revenue
$560,313
Investment Income
$0
Other Revenue
$62,658
Change in Net Assets
$69,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$647,404
Other Expenses$399,762
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$452,909--$452,909
Other Employee Benefits$103,593--$103,593
Fees for Services Other$70,877--$70,877
Pension Plan Contributions$56,036--$56,036
Occupancy$40,845--$40,845
Payroll Taxes$34,866--$34,866
Depreciation Depletion$25,591--$25,591
Other Expenses$23,683--$23,683
Office Expenses$9,238--$9,238
Insurance$8,475--$8,475
All Other Expenses$3,748--$3,748
Advertising$3,229--$3,229
Fees for Services Accounting$500--$500
Total Functional Expenses$1,047,166$0$0$1,047,166
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$16,567
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
Selena Wilkes
Title
President
Phone
2403132816
Signed
2020-03-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Selena Wilkes
Formed
1989
Legal Domicile
Md
Voting Board Members
11
Independent Board Members
11
Employees
23
Volunteers
33

Preparer

Firm
Sb & Company
Address
10200 GRAND CENTRAL AVE SUITE 250, OWINGS MILLS, MD 21117
Preparer
Christopher Lehman
Phone
4105840060
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3300
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0620020
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0393487
IRS990/PYOtherRevenueAmt075462
IRS990/PYProgramServiceRevenueAmt0580727
IRS990/PYRevenuesLessExpensesAmt0181737
IRS990/PYSalariesCompEmpBnftPaidAmt0700985
IRS990/PYTotalExpensesAmt01094472
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01276209
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt069548
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt016400
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0606571
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/BookValueAmt0124152
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0554980
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0679132
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016567
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0UNEARNED INCOME
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0124152
IRS990ScheduleD/TotalLiabilityAmt016567
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0557743
IRS990/TotalAssetsEOYAmt0685470
IRS990/TotalAssetsGrp/BOYAmt0557743
IRS990/TotalAssetsGrp/EOYAmt0685470
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0493743
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01047166
IRS990/TotalFunctionalExpensesGrp/TotalAmt01047166
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0127494
IRS990/TotalLiabilitiesEOYAmt0185674
IRS990/TotalLiabilitiesGrp/BOYAmt0127494
IRS990/TotalLiabilitiesGrp/EOYAmt0185674
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0430249
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0499796
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01047166
IRS990/TotalProgramServiceRevenueAmt0560313
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt016400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0606571
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01116714
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt033
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0557743
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0685470
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0430249
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0499796
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 WEST WASHINGTON STREET
IRS990/USAddress/CityNm0HAGERSTOWN
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021740
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.BLACKROCKGOLFCOURSE.COM

Document Assets

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Filings

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