Civic Intelligence

South Carolina Junior Golf Foundation

990 • Fiscal year 2017 • EIN 57-1021847

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 06, 2018

7451 Irmo DrIrmo, SC 29063

(803) 732-6205

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Higher debt load relative to assets than 14% of similar nonprofits.

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

Liabilities / Revenue

14th percentile

0.00x

Higher debt load relative to revenue than 14% of similar nonprofits.

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

Net Margin

74th percentile

16%

Higher net margin than 74% of similar nonprofits.

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

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

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

Asset Growth

68th percentile

10%

Faster asset growth than 68% of similar nonprofits.

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

Revenue Growth

51st percentile

4.7%

Faster revenue growth than 51% of similar nonprofits.

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

Assets

Up

$1,431,809

Up $132,409 (+10%) from 2016

Net Assets

Up

$1,431,719

Up $132,877 (+10%) from 2016

Liabilities

Down

$90

Down $468 (-84%) from 2016

Revenue

Up

$848,626

Up $38,303 (+4.7%) from 2016

Expenses

Up

$715,749

Up $10,826 (+1.5%) from 2016

Net Income

Up

$132,877

Up $27,477 (+26%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,077,930Liabilities 2011: $848Net Assets 2011: $1,077,0822011Assets 2012: $1,196,003Liabilities 2012: $1,063Net Assets 2012: $1,194,9402012Assets 2013: $1,271,939Liabilities 2013: $1,851Net Assets 2013: $1,270,0882013Assets 2014: $1,336,149Liabilities 2014: $1,662Net Assets 2014: $1,334,4872014Assets 2015: $1,195,276Liabilities 2015: $1,834Net Assets 2015: $1,193,4422015Assets 2016: $1,299,400Liabilities 2016: $558Net Assets 2016: $1,298,8422016Assets 2017: $1,431,809Liabilities 2017: $90Net Assets 2017: $1,431,7192017Assets 2018: $1,462,746Liabilities 2018: $7,803Net Assets 2018: $1,454,9432018Assets 2019: $1,449,413Liabilities 2019: $2,621Net Assets 2019: $1,446,7922019Assets 2020: $1,493,573Liabilities 2020: $18,360Net Assets 2020: $1,475,2132020Assets 2021: $1,799,051Liabilities 2021: $16,717Net Assets 2021: $1,782,3342021Assets 2022: $1,673,971Liabilities 2022: $7,670Net Assets 2022: $1,666,3012022Assets 2023: $1,891,435Liabilities 2023: $1,401Net Assets 2023: $1,890,0342023Assets 2024: $2,033,374Liabilities 2024: $2,721Net Assets 2024: $2,030,6532024

Highlighted filing

2017

Assets$1,431,809
Liabilities$90
Net Assets$1,431,719

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $519,106Expenses 2011: $490,190Net Income 2011: $28,9162011Revenue 2012: $473,478Expenses 2012: $460,114Net Income 2012: $13,3642012Revenue 2013: $604,502Expenses 2013: $558,770Net Income 2013: $45,7322013Revenue 2014: $649,964Expenses 2014: $585,565Net Income 2014: $64,3992014Revenue 2015: $455,546Expenses 2015: $596,591Net Income 2015: -$141,0452015Revenue 2016: $810,323Expenses 2016: $704,923Net Income 2016: $105,4002016Revenue 2017: $848,626Expenses 2017: $715,749Net Income 2017: $132,8772017Revenue 2018: $957,103Expenses 2018: $847,084Net Income 2018: $110,0192018Revenue 2019: $787,552Expenses 2019: $795,703Net Income 2019: -$8,1512019Revenue 2020: $753,650Expenses 2020: $725,229Net Income 2020: $28,4212020Revenue 2021: $858,548Expenses 2021: $551,427Net Income 2021: $307,1212021Revenue 2022: $543,170Expenses 2022: $659,203Net Income 2022: -$116,0332022Revenue 2023: $1,062,440Expenses 2023: $838,707Net Income 2023: $223,7332023Revenue 2024: $1,048,161Expenses 2024: $907,542Net Income 2024: $140,6192024

Highlighted filing

2017

Revenue$848,626
Expenses$715,749
Net Income$132,877
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 6, 2018
Return Version
2017v2.2
Gross Receipts
$848,626
Mission and Program Overview

Mission

Establish necessary funding to create opportunities for youth through education and recreation as well maintaining and expanding junior golf programs

To establish necessary funding to create opportunities for youth through education and recreation as well as maintain and expand existing junior golf programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,135,038$1,243,333▲ $108,295
Cash and Non-Interest-Bearing Accounts$164,362$188,476▲ $24,114
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,299,400$1,431,809▲ $132,409
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$558$90▼ $468
Total Liabilities$558$90▼ $468
Net Assets / Fund Balance
Unrestricted Net Assets$975,369$1,037,270▲ $61,901
Temporarily Rstr Net Assets$155,973$226,949▲ $70,976
Permanently Rstr Net Assets$167,500$167,500→ $0
Total Net Assets Fund Balance$1,298,842$1,431,719▲ $132,877
Total Liabilities and Net Assets / Fund Balance$1,299,400$1,431,809▲ $132,409

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$11,649-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Happ LathropCEO
Revenue and Support

Revenue Composition

Contributions and Grants
$68,409
Program Service Revenue
$677,374
Investment Income
$102,843
Other Revenue
$0
All Other Contributions
$68,409
Change in Net Assets
$132,877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$341,187
Grants and Similar Amounts Paid$302,650
Total Fundraising Expense$131,913
Salaries, Compensation, and Employee Benefits$71,912
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$275,875--$275,875
Other Salaries and Wages--$63,232$63,232
Grants to Domestic Individuals$26,775--$26,775
Other Expenses$246,008$20,033$16,340$16,340
All Other Expenses-$12,631$360$12,991
Advertising-$1,508$7,040$8,548
Payroll Taxes--$4,830$4,830
Other Employee Benefits--$1,956$1,956
Pension Plan Contributions--$1,894$1,894
Office Expenses-$1,006-$1,006
Total Functional Expenses$548,658$35,178$131,913$715,749
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
South Carolina Junior Golf Foundation
EIN
57-1021847
Phone
8037326205
Address
7451 IRMO DR, IRMO, SC 29063

Signing Officer

Name
Happ Lathrop
Title
CEO
Signed
2018-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Happ Lathrop
Formed
1990
Legal Domicile
Sc
Voting Board Members
13
Independent Board Members
13
Employees
1
Volunteers
13

Preparer

Firm
Michael Hamilton CPA PA
Address
615 OTT RD, COLUMBIA, SC 29205
Preparer
Michael Hamilton
Phone
8039880021
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt058670
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0315053
IRS990ScheduleA/TotalSupportAmt0618927
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt011649
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt011649
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IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt1SOUTH CAROLINA JUNIOR GOLF ASSOCIATION
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IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0ASSOCIATION OF MEMBERS
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt1ASSOCIATION OF MEMBERS
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt07451 IRMO DR
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt17451 IRMO DR
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0226949
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01431809
IRS990/TotalAssetsGrp/BOYAmt01299400
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IRS990/TotalContributionsAmt068409
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0131913
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035178
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0548658
IRS990/TotalFunctionalExpensesGrp/TotalAmt0715749
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0558
IRS990/TotalLiabilitiesEOYAmt090
IRS990/TotalLiabilitiesGrp/BOYAmt0558
IRS990/TotalLiabilitiesGrp/EOYAmt090
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01298842
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01431719
IRS990/TotalProgramServiceExpensesAmt0548658
IRS990/TotalProgramServiceRevenueAmt0677374
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0780217
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0848626
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01299400
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01431809
IRS990/TravelGrp/TotalAmt00
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IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0975369
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01037270
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07451 IRMO DR
IRS990/USAddress/CityNm0IRMO
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029063
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0SCGOLF.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HAPP LATHROP
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH CAROLINA JUNIOR GOLF FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0571021847
ReturnHeader/Filer/PhoneNum08037326205
ReturnHeader/Filer/USAddress/AddressLine1Txt07451 IRMO DR
ReturnHeader/Filer/USAddress/CityNm0IRMO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029063
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0571072580
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Michael Hamilton CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0615 OTT RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029205
ReturnHeader/PreparerPersonGrp/PhoneNum08039880021
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL HAMILTON
ReturnHeader/ReturnTs02018-08-06T06:50:15-07:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$1.05$0.91$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$1.06$0.84$0.22
2022Detailed filing. Detailed filing data is available for this year.$1.67$0.01$1.67$0.54$0.66$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.80$0.02$1.78$0.86$0.55$0.31
2020Detailed filing. Detailed filing data is available for this year.$1.49$0.02$1.48$0.75$0.73$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$0.79$0.80$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.46$0.01$1.45$0.96$0.85$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$0.85$0.72$0.13
2016Summary only. Only limited summary data is available for this year.$1.30$0.00$1.30$0.81$0.70$0.11
2015Summary only. Only limited summary data is available for this year.$1.20$0.00$1.19$0.46$0.60$0.14
2014Summary only. Only limited summary data is available for this year.$1.34$0.00$1.33$0.65$0.59$0.06
2013Summary only. Only limited summary data is available for this year.$1.27$0.00$1.27$0.60$0.56$0.05
2012Summary only. Only limited summary data is available for this year.$1.20$0.00$1.19$0.47$0.46$0.01
2011Summary only. Only limited summary data is available for this year.$1.08$0.00$1.08$0.52$0.49$0.03