Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
990 • Fiscal year 2023 • EIN 52-1593334
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
29th percentile
Higher net margin than 29% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
20th percentile
Faster revenue growth than 20% of similar nonprofits.
Assets
Down$1,229,541
Down $76,643 (-5.9%) from 2022
Net Assets
Down$1,003,820
Down $60,320 (-5.7%) from 2022
Liabilities
Down$225,721
Down $16,323 (-6.7%) from 2022
Revenue
Down$1,161,472
Down $221,588 (-16%) from 2022
Expenses
Up$1,221,790
Up $121,398 (+11%) from 2022
Net Income
Down-$60,318
Down $342,986 (-121%) from 2022
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 | $955,525 | $862,969 | ▼ $92,556 |
| Accounts Receivable | $75,865 | $202,873 | ▲ $127,008 |
| Land, Buildings, and Equipment, Net | $251,695 | $107,637 | ▼ $144,058 |
| Inventories for Sale or Use | $23,097 | $56,062 | ▲ $32,965 |
| Total Assets | $1,306,182 | $1,229,541 | ▼ $76,641 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $184,734 | $173,197 | ▼ $11,537 |
| Deferred Revenue | $57,310 | $52,524 | ▼ $4,786 |
| Total Liabilities | $242,044 | $225,721 | ▼ $16,323 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,064,138 | $1,003,820 | ▼ $60,318 |
| Total Net Assets Fund Balance | $1,064,138 | $1,003,820 | ▼ $60,318 |
| Total Liabilities and Net Assets / Fund Balance | $1,306,182 | $1,229,541 | ▼ $76,641 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $107,637 | $1,057,410 | $1,165,047 |
| Name | Title |
|---|---|
| Richard Block | President |
| James Connolly | Vice-president |
| Gerald Turano | Director |
| Scott Landis | Director |
| Scott Matheny | Director |
| Michael Harsh | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $768,778 |
| Other Expenses | $453,012 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $531,199 | - | - | $531,199 |
| Other Employee Benefits | $113,092 | - | - | $113,092 |
| Depreciation Depletion | $106,474 | - | - | $106,474 |
| Pension Plan Contributions | $84,540 | - | - | $84,540 |
| Other Expenses | $53,315 | - | - | $53,315 |
| Payroll Taxes | $39,947 | - | - | $39,947 |
| Advertising | $4,820 | - | - | $4,820 |
| Fees for Services Accounting | $562 | - | - | $562 |
| Office Expenses | $280 | - | - | $280 |
| Total Functional Expenses | $1,221,790 | $0 | $0 | $1,221,790 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,221,790 |
| Total Expenses per Audited Statements | $1,221,790 |
| Total Expenses per Form 990 | $1,221,790 |
| 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 | 184734 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 173197 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 75865 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 202873 |
| 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 | 4820 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 4820 |
| 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 | 955525 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 862969 |
| 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 | 111316 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 238503 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1043 |
| IRS990/CYOtherExpensesAmt | 0 | 453012 |
| IRS990/CYOtherRevenueAmt | 0 | 83910 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 838016 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -60318 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 768778 |
| IRS990/CYTotalExpensesAmt | 0 | 1221790 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1161472 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 57310 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 52524 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 106474 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 106474 |
| 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 | 20 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1221790 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 562 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 562 |
| 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/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/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/PersonNm | 0 | RICHARD BLOCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAMES CONNOLLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MICHAEL HARSH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SCOTT LANDIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SCOTT MATHENY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | GERALD TURANO |
| 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/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/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/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/GainOrLossGrp/SecuritiesAmt | 0 | 1043 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 238503 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1043 |
| IRS990/GrossReceiptsAmt | 0 | 1272788 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 17225 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 177594 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 23097 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 56062 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 446 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1057410 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 251695 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 107637 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1165047 |
| IRS990/LegalDomicileStateCd | 0 | MD |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 0 |
| 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 | 1064138 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1003820 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 1043 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 1043 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 66278 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 66278 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 17225 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 17225 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1064138 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1003820 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 280 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 280 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 113092 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 113092 |
| IRS990/OtherExpensesGrp/Desc | 0 | COURSE GROUNDS TREATMEN |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | ALL OTHER EXPENSES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 166501 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 121060 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 53315 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 166501 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 121060 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 53315 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 407 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 407 |
| IRS990/OtherRevenueTotalAmt | 0 | 407 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 531199 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 531199 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 39947 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 39947 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 84540 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 84540 |
| 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 RENTAL |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FUEL SURCHARGE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 836339 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1677 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 836339 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1677 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 470914 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 408267 |
| IRS990/PYOtherRevenueAmt | 0 | 66388 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 845758 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 282668 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 692125 |
| IRS990/PYTotalExpensesAmt | 0 | 1100392 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1383060 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -60318 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 17225 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 838016 |
| 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 | 107637 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1057410 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1165047 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1221790 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1161472 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 107637 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1221790 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1161472 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1161472 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1221790 |
| 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 |
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| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | GOVERNMENT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 100 WEST WASHINGTON STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | HAGERSTOWN |
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| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
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| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | BOOK VALUE |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | C |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
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| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 1229541 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1306182 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1229541 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 238503 |
| IRS990/TotalEmployeeCnt | 0 | 20 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1221790 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1221790 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 242044 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 225721 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 242044 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 225721 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1064138 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1003820 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1221790 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 838016 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 84953 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 838016 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1161472 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 7 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1306182 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1229541 |
| 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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| 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 | 2024-04-08 |
| 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 LEHMAN |
| ReturnHeader/ReturnTs | 0 | 2024-04-08T07:52:07-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | RICHARD |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | BLOCK |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-06-30 |
| ReturnHeader/TaxYr | 0 | 2022 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.