Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
990 • Fiscal year 2020 • EIN 52-1593334
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Liabilities / Revenue
52nd percentile
Higher debt load relative to revenue than 52% of similar nonprofits.
Net Margin
29th percentile
Higher net margin than 29% of similar nonprofits.
Top Officer Pay
37th percentile
Higher top officer pay than 37% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
8th percentile
Faster asset growth than 8% of similar nonprofits.
Revenue Growth
34th percentile
Faster revenue growth than 34% of similar nonprofits.
Assets
Down$611,794
Down $73,676 (-11%) from 2019
Net Assets
Down$457,458
Down $42,338 (-8.5%) from 2019
Liabilities
Down$154,336
Down $31,338 (-17%) from 2019
Revenue
Down$1,014,962
Down $101,752 (-9.1%) from 2019
Expenses
Up$1,057,300
Up $10,134 (+1.0%) from 2019
Net Income
Down-$42,338
Down $111,886 (-161%) from 2019
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $487,755 | $515,921 | ▲ $28,166 |
| Land, Buildings, and Equipment, Net | $124,152 | $73,085 | ▼ $51,067 |
| Pledges and Grants Receivable | $38,868 | - | - |
| Inventories for Sale or Use | $19,027 | $20,647 | ▲ $1,620 |
| Accounts Receivable | $15,668 | $1,127 | ▼ $14,541 |
| Total Assets | $685,470 | $611,794 | ▼ $73,676 |
| Other Assets Total | $0 | $1,014 | ▲ $1,014 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $129,765 | $109,364 | ▼ $20,401 |
| Deferred Revenue | $39,342 | $44,972 | ▲ $5,630 |
| Other Liabilities | $16,567 | $0 | ▼ $16,567 |
| Total Liabilities | $185,674 | $154,336 | ▼ $31,338 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $499,796 | $457,458 | ▼ $42,338 |
| Total Net Assets Fund Balance | $499,796 | $457,458 | ▼ $42,338 |
| Total Liabilities and Net Assets / Fund Balance | $685,470 | $611,794 | ▼ $73,676 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $73,085 | $895,842 | $968,927 |
| Name | Title |
|---|---|
| Selena Wilkes | President |
| Randy Dick | Vice-president |
| Johnny L Barr | Director |
| Richard Block | Director |
| Roy Lorshbaugh | Director |
| Scott Matheny | Director |
| Dave Brooks | Parks and Rec. Director |
| Andrew Eshelman | Public Works Director |
| Ryan Crabtree | Golf Course Manager |
| Scott Landis | Secretary |
| John Easterday | Superintendent |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $660,686 |
| Other Expenses | $396,614 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $427,674 | - | - | $427,674 |
| Pension Plan Contributions | $108,240 | - | - | $108,240 |
| Other Employee Benefits | $94,007 | - | - | $94,007 |
| Depreciation Depletion | $51,066 | - | - | $51,066 |
| Occupancy | $39,371 | - | - | $39,371 |
| Other Expenses | $36,604 | - | - | $36,604 |
| Payroll Taxes | $30,765 | - | - | $30,765 |
| All Other Expenses | $22,680 | - | - | $22,680 |
| Fees for Services Other | $17,207 | - | - | $17,207 |
| Insurance | $8,931 | - | - | $8,931 |
| Advertising | $5,327 | - | - | $5,327 |
| Office Expenses | $1,883 | - | - | $1,883 |
| Fees for Services Accounting | $515 | - | - | $515 |
| Total Functional Expenses | $1,057,300 | $0 | $0 | $1,057,300 |
| 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 | 129765 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 109364 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 15668 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1127 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | MAINTAIN, OPERATE, AND IMPROVE THE GOLF COURSE FOR THE BENEFIT AND USE OF THE PUBLIC. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 5327 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 5327 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 22680 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 22680 |
| 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 | 487755 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 515921 |
| 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 | 1 |
| IRS990/CostOfGoodsSoldAmt | 0 | 73138 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 351772 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 396614 |
| IRS990/CYOtherRevenueAmt | 0 | 53048 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 610142 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -42338 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 660686 |
| IRS990/CYTotalExpensesAmt | 0 | 1057300 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1014962 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 39342 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 44972 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 51066 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 51066 |
| IRS990/Desc | 0 | MAINTAIN, OPERATE, AND IMPROVE THE GOLF COURSE FOR THE BENEFIT AND USE OF THE PUBLIC. |
| 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 | 1057300 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 515 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 515 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 17207 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 17207 |
| 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/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 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/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | 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/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SELENA WILKES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RANDY DICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SCOTT LANDIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOHNNY L BARR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RICHARD BLOCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ROY LORSHBAUGH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | SCOTT MATHENY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ANDREW ESHELMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DAVE BROOKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JOHN EASTERDAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | RYAN CRABTREE |
| 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/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 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/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE-PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PUBLIC WORKS DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PARKS AND REC. DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | SUPERINTENDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | GOLF COURSE MANAGER |
| 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 | 11 |
| IRS990/GovernmentGrantsAmt | 0 | 351772 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1088100 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 14600 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 111586 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 8931 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8931 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 19027 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 20647 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 207 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 895842 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 124152 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 73085 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 968927 |
| 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 | TO MAINTAIN, OPERATE, AND IMPROVE THE GOLF COURSE FOR THE BENEFIT AND USE OF THE PUBLIC. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 499796 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 457458 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 38448 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 38448 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 14600 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 14600 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 499796 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 457458 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 39371 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 39371 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1883 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1883 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1014 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 94007 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 94007 |
| IRS990/OtherExpensesGrp/Desc | 0 | COURSE GROUNDS TREATMEN |
| IRS990/OtherExpensesGrp/Desc | 1 | GOLF CARTS RENTAL |
| IRS990/OtherExpensesGrp/Desc | 2 | ALL OTHER EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 120743 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 52300 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 39987 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 36604 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 120743 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 52300 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 39987 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 36604 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 16567 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 427674 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 427674 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 30765 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 30765 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 108240 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 108240 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 38868 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | SELENA WILKES |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 713910 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | GREEN FEES/CART RENTAL |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FUEL SURCHARGE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | ADVERTISING-HOLE MARKE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | PAVILLON FEE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 607335 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1857 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 500 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 450 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 607335 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1857 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 500 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 450 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 493743 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 399762 |
| IRS990/PYOtherRevenueAmt | 0 | 62658 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 560313 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 69548 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 647404 |
| IRS990/PYTotalExpensesAmt | 0 | 1047166 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1116714 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -42338 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 14600 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 648590 |
| 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 | 73085 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 895842 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 968927 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 73085 |
| 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 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| 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 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 347640 |
| 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 |
| IRS990/TotalAssetsBOYAmt | 0 | 685470 |
| IRS990/TotalAssetsEOYAmt | 0 | 611794 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 685470 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 611794 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 351772 |
| IRS990/TotalEmployeeCnt | 0 | 21 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1057300 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1057300 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 185674 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 154336 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 185674 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 154336 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 499796 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 457458 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1057300 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 610142 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 14600 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 648590 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1014962 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 11 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 685470 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 611794 |
| 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 |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.