Civic Intelligence

Amelia County Golf Incorporated

990 • Fiscal year 2016 • EIN 54-0733421

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 11, 2017

P O Box 254Amelia, VA 23002

(804) 561-2640

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.26x

Higher debt load relative to assets than 83% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

81st percentile

0.23x

Higher debt load relative to revenue than 81% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Net Margin

18th percentile

-10%

Higher net margin than 18% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Asset Growth

21st percentile

-11%

Faster asset growth than 21% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

28th percentile

-8.1%

Faster revenue growth than 28% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$180,513

Down $21,655 (-11%) from 2015

Net Assets

Down

$133,504

Down $21,106 (-14%) from 2015

Liabilities

Down

$47,009

Down $549 (-1.2%) from 2015

Revenue

Down

$208,420

Down $18,305 (-8.1%) from 2015

Expenses

Up

$229,426

Up $11,325 (+5.2%) from 2015

Net Income

Down

-$21,006

Down $29,630 (-344%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $432,819Liabilities 2011: $1,650Net Assets 2011: $431,1692011Assets 2012: $217,347Liabilities 2012: $37,297Net Assets 2012: $180,0502012Assets 2013: $199,078Liabilities 2013: $51,532Net Assets 2013: $147,5462013Assets 2014: $189,690Liabilities 2014: $43,704Net Assets 2014: $145,9862014Assets 2015: $202,168Liabilities 2015: $47,558Net Assets 2015: $154,6102015Assets 2016: $180,513Liabilities 2016: $47,009Net Assets 2016: $133,5042016Assets 2017: $178,721Liabilities 2017: $52,864Net Assets 2017: $125,8572017Assets 2018: $169,134Liabilities 2018: $53,800Net Assets 2018: $115,3342018Assets 2019: $168,701Liabilities 2019: $48,025Net Assets 2019: $120,6762019Assets 2020: $205,144Liabilities 2020: $91,012Net Assets 2020: $114,1322020Assets 2021: $485,167Liabilities 2021: $309,877Net Assets 2021: $175,2902021Assets 2022: $413,278Liabilities 2022: $281,411Net Assets 2022: $131,8672022Assets 2024: $257,539Liabilities 2024: $240,589Net Assets 2024: $16,9502024

Highlighted filing

2016

Assets$180,513
Liabilities$47,009
Net Assets$133,504

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $205,852Expenses 2011: $233,483Net Income 2011: -$27,6312011Revenue 2012: $219,403Expenses 2012: $242,778Net Income 2012: -$23,3752012Revenue 2013: $203,822Expenses 2013: $237,326Net Income 2013: -$33,5042013Revenue 2014: $214,566Expenses 2014: $216,126Net Income 2014: -$1,5602014Revenue 2015: $226,725Expenses 2015: $218,101Net Income 2015: $8,6242015Revenue 2016: $208,420Expenses 2016: $229,426Net Income 2016: -$21,0062016Revenue 2017: $219,447Expenses 2017: $227,094Net Income 2017: -$7,6472017Revenue 2018: $191,349Expenses 2018: $201,872Net Income 2018: -$10,5232018Revenue 2019: $198,603Expenses 2019: $193,261Net Income 2019: $5,3422019Revenue 2020: $206,472Expenses 2020: $213,016Net Income 2020: -$6,5442020Revenue 2021: $320,406Expenses 2021: $259,248Net Income 2021: $61,1582021Revenue 2022: $297,311Expenses 2022: $336,873Net Income 2022: -$39,5622022Revenue 2024: $245,899Expenses 2024: $321,809Net Income 2024: -$75,9102024

Highlighted filing

2016

Revenue$208,420
Expenses$229,426
Net Income-$21,006
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 11, 2017
Return Version
2016v3.0
Gross Receipts
$213,377
Mission and Program Overview

Mission

The promotion of golf, tennis, swimming and other open-air and athletic sports for our members. To own, operate and maintain land, a clubhouse, other buildings, and equipment necessary for the foregoing

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$188,815$175,043▼ $13,772
Rtn Earn Endowment Incm Other Fnds$136,610$115,604▼ $21,006
Cap Stk Tr Prin Current Funds$17,350$17,350→ $0
Cash and Non-Interest-Bearing Accounts$13,353$5,470▼ $7,883
Pd in Cap Srpls Land Bldg Eqp Fund$650$550▼ $100
Total Assets$202,168$180,513▼ $21,655
Liabilities
Mortgage Notes Payable Secured by Investment Property$37,825$34,541▼ $3,284
Other Liabilities$9,733$12,503▲ $2,770
Accounts Payable and Accrued Expenses-$-35-
Total Liabilities$47,558$47,009▼ $549
Net Assets / Fund Balance
Total Net Assets Fund Balance$154,610$133,504▼ $21,106
Total Liabilities and Net Assets / Fund Balance$202,168$180,513▼ $21,655

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$39,370$168,976-
Other Land Buildings$2,433$277,117-
Land$102,768--
Equipment$25,801$232,249-
Leasehold Improvements$4,671$5,461-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Randolph FletcherPresident
Winn WinfreeVice President
Brian HallDirector
David WeirDirector
Don R Hill SrDirector
John E Bartley JrDirector
Peggy BlankenshipDirector
Ellen KelseySecretary
Sandra HillTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$105,900
Program Service Revenue
$84,448
Investment Income
$9
Other Revenue
$18,063
Change in Net Assets
$-21,006
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$115,638
Salaries, Compensation, and Employee Benefits$113,788
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$104,694-$104,694
All Other Expenses$74,035--$74,035
Depreciation Depletion-$14,615-$14,615
Payroll Taxes-$9,094-$9,094
Insurance$6,711--$6,711
Advertising$2,202--$2,202
Interest$2,110--$2,110
Fees for Services Accounting$1,498--$1,498
Other Expenses$757--$757
Total Functional Expenses$101,023$128,403$0$229,426
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Dues$10,125
Payroll Liabilities$2,378
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Treasurer, sandra hill and director don hill sr are married to each other.

Members or stockholder classes and rights Part VI line 6

Membership or stockholders rights and responsibilities are outlined inby laws of the organization

Member election for additional members Part VI line 7A

Board of directors make governing decisions including election of officers.

Governing body decisions Part VI line 7B

Organized for the promotion of golf, tennis, swimming and other open air and athletic sport for members. To own, operate and maintain land, clubhouse, other buildings and equipment necessary for the foregoing

Form 990 governing body review Part VI line 11

Form 990 is available for review by the board of directors

Governing documents etc available to public Part VI line 19

Governing documents, financial reports are available to members and stockholders-not available to public.

Filing and Contact Details

Filer

Filer Name
Amelia County Golf Club Inc
EIN
54-0733421
Address
P O BOX 254, AMELIA, VA 23002

Signing Officer

Name
Sandra Hill
Title
Officerdirector
Phone
8045612640
Signed
2017-04-11
Discuss with paid preparer
Yes

Organization Details

Formed
1990
Legal Domicile
Va
Voting Board Members
8
Independent Board Members
8
Employees
16

Preparer

Firm
Deerfield Associates Inc
Address
9415 HULL STREET ROAD SUITE B, RICHMOND, VA 23236
Preparer
Elizabeth Layne
Phone
8047458577
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Stock held by deceased member was redeemed.

List of other fees for services expenses Part IX line 11G

There are no other fees listed

List of other expenses Part IX line 24E

Tournament expenses did not exceed 10% of the total on line 25

Financial Statement Notes

Other expenses included on Form 990 (Part XII, line 4B)

Depreciation expense for equipment, buildings, land improvements, furniture & fixtures

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IRS990/ProgSrvcAccomActy2Grp/Desc0REVENUE FROM PROVIDING REFRESHMENTS, ETC FOR MEMBERS. ALSO, SALES OF GOLF EQUIPMENT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt04957
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt011077
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0106231
IRS990/PYInvestmentIncomeAmt015649
IRS990/PYOtherExpensesAmt0100102
IRS990/PYOtherRevenueAmt021962
IRS990/PYProgramServiceRevenueAmt082883
IRS990/PYRevenuesLessExpensesAmt08624
IRS990/PYSalariesCompEmpBnftPaidAmt0117999
IRS990/PYTotalExpensesAmt0218101
IRS990/PYTotalRevenueAmt0226725
IRS990/ReconcilationRevenueExpnssAmt0-21006
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0197343
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0136610
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0115604
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt039370
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0168976
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0208346
IRS990ScheduleD/EquipmentGrp/BookValueAmt025801
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0232249
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0258050
IRS990ScheduleD/LandGrp/BookValueAmt0102768
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0102768
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04671
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05461
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt010132
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02433
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0277117
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0279550
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02378
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110125
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PREPAID DUES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DEPRECIATION EXPENSE FOR EQUIPMENT, BUILDINGS, LAND IMPROVEMENTS, FURNITURE & FIXTURES
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other expenses included on Form 990 (Part XII, line 4b)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0175043
IRS990ScheduleD/TotalLiabilityAmt012503
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TREASURER, SANDRA HILL AND DIRECTOR DON HILL SR ARE MARRIED TO EACH OTHER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP OR STOCKHOLDERS RIGHTS AND RESPONSIBILITIES ARE OUTLINED INBY LAWS OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS MAKE GOVERNING DECISIONS INCLUDING ELECTION OF OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZED FOR THE PROMOTION OF GOLF, TENNIS, SWIMMING AND OTHER OPEN AIR AND ATHLETIC SPORT FOR MEMBERS. TO OWN, OPERATE AND MAINTAIN LAND, CLUBHOUSE, OTHER BUILDINGS AND EQUIPMENT NECESSARY FOR THE FOREGOING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS AVAILABLE FOR REVIEW BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, FINANCIAL REPORTS ARE AVAILABLE TO MEMBERS AND STOCKHOLDERS-NOT AVAILABLE TO PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6STOCK HELD BY DECEASED MEMBER WAS REDEEMED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THERE ARE NO OTHER FEES LISTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TOURNAMENT EXPENSES DID NOT EXCEED 10% OF THE TOTAL ON LINE 25
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0202168
IRS990/TotalAssetsEOYAmt0180513
IRS990/TotalAssetsGrp/BOYAmt0202168
IRS990/TotalAssetsGrp/EOYAmt0180513
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0105900
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0128403
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0101023
IRS990/TotalFunctionalExpensesGrp/TotalAmt0229426
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt047558
IRS990/TotalLiabilitiesEOYAmt047009
IRS990/TotalLiabilitiesGrp/BOYAmt047558
IRS990/TotalLiabilitiesGrp/EOYAmt047009
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0154610
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0133504
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0101023
IRS990/TotalProgramServiceRevenueAmt084448
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0102520
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0208420
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0202168
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0180513
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SANDRA HILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICERDIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08045612640
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMELIA COUNTY GOLF CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0AMEL
ReturnHeader/Filer/EIN0540733421
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 254
ReturnHeader/Filer/USAddress/CityNm0AMELIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd023002
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId09957ED1179233D9177DE8B9679DD5C19D5EC7952
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09957ED1179233D9177DE8B9679DD5C19D5EC7952
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId05428172017132xo54zlp
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-05-12
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.171.4.178
ReturnHeader/FilingSecurityInformation/IPDt02017-05-12
ReturnHeader/FilingSecurityInformation/IPTm017:02:43
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0541513002
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEERFIELD ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09415 HULL STREET ROAD SUITE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RICHMOND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd023236
ReturnHeader/PreparerPersonGrp/PhoneNum08047458577
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELIZABETH LAYNE

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