Civic Intelligence

Carolinas Golf Course Superintendents

EIN 57-6029284 • 501(c)6 • Liberty, SC

Profile

The carolinas gcsa is committed to providing its members the opportunity to excel professionally and enhance the game of golf through responsible turfgrass management.

103 Edgemont AveLiberty, SC 29657

www.carolinasgcsa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.37x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.35x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

58th percentile

6.7%

Higher net margin than 58% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$176,148

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

83rd percentile

20%

Faster asset growth than 83% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$1,380,999

Up $233,155 (+20%) from 2023

Liabilities

Up

$513,833

Up $65,118 (+15%) from 2023

Net Assets

Up

$867,166

Up $168,037 (+24%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin58th percentile

Revenue

Up

$1,467,195

Up $152,449 (+12%) from 2023

Expenses

Up

$1,368,337

Up $62,483 (+4.8%) from 2023

Net Income

Up

$98,858

Up $89,966 (+1012%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $901,049Liabilities 2010: $323,910Net Assets 2010: $577,1392010Assets 2011: $877,683Liabilities 2011: $271,195Net Assets 2011: $606,4882011Assets 2012: $996,445Liabilities 2012: $306,233Net Assets 2012: $690,2122012Assets 2013: $1,016,762Liabilities 2013: $297,390Net Assets 2013: $719,3722013Assets 2014: $1,126,786Liabilities 2014: $360,530Net Assets 2014: $766,2562014Assets 2015: $1,075,493Liabilities 2015: $380,296Net Assets 2015: $695,1972015Assets 2016: $1,215,683Liabilities 2016: $451,858Net Assets 2016: $763,8252016Assets 2017: $1,194,658Liabilities 2017: $422,332Net Assets 2017: $772,3262017Assets 2018: $1,302,831Liabilities 2018: $438,856Net Assets 2018: $863,9752018Assets 2019: $1,228,870Liabilities 2019: $433,062Net Assets 2019: $795,8082019Assets 2020: $1,019,533Liabilities 2020: $212,802Net Assets 2020: $806,7312020Assets 2021: $1,272,882Liabilities 2021: $458,679Net Assets 2021: $814,2032021Assets 2022: $1,070,906Liabilities 2022: $407,817Net Assets 2022: $663,0892022Assets 2023: $1,147,844Liabilities 2023: $448,715Net Assets 2023: $699,1292023Assets 2024: $1,380,999Liabilities 2024: $513,833Net Assets 2024: $867,1662024

Highlighted filing

2024

Assets$1,380,999
Liabilities$513,833
Net Assets$867,166
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $967,4112010Expenses 2011: $1,043,4592011Expenses 2012: $1,050,6122012Revenue 2013: $1,106,565Expenses 2013: $1,103,659Net Income 2013: $2,9062013Revenue 2014: $1,181,541Expenses 2014: $1,172,106Net Income 2014: $9,4352014Revenue 2015: $1,207,372Expenses 2015: $1,255,844Net Income 2015: -$48,4722015Revenue 2016: $1,222,012Expenses 2016: $1,160,038Net Income 2016: $61,9742016Revenue 2017: $1,254,910Expenses 2017: $1,267,729Net Income 2017: -$12,8192017Revenue 2018: $1,219,503Expenses 2018: $1,146,523Net Income 2018: $72,9802018Revenue 2019: $1,224,395Expenses 2019: $1,269,337Net Income 2019: -$44,9422019Revenue 2020: $1,209,700Expenses 2020: $1,249,502Net Income 2020: -$39,8022020Revenue 2021: $784,056Expenses 2021: $869,721Net Income 2021: -$85,6652021Revenue 2022: $1,353,267Expenses 2022: $1,329,635Net Income 2022: $23,6322022Revenue 2023: $1,314,746Expenses 2023: $1,305,854Net Income 2023: $8,8922023Revenue 2024: $1,467,195Expenses 2024: $1,368,337Net Income 2024: $98,8582024

Highlighted filing

2024

Revenue$1,467,195
Expenses$1,368,337
Net Income$98,858
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,380,999
Liabilities
$513,833
Net assets
$867,166
Revenue
$1,467,195
Expenses
$1,368,337
Net income
$98,858
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.38$0.51$0.87$1.47$1.37$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.15$0.45$0.70$1.31$1.31$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.07$0.41$0.66$1.35$1.33$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.27$0.46$0.81$0.78$0.87$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.02$0.21$0.81$1.21$1.25$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.23$0.43$0.80$1.22$1.27$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.30$0.44$0.86$1.22$1.15$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.19$0.42$0.77$1.25$1.27$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.22$0.45$0.76$1.22$1.16$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.08$0.38$0.70$1.21$1.26$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.13$0.36$0.77$1.18$1.17$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.30$0.72$1.11$1.10$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.31$0.69$1.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.27$0.61$1.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.32$0.58$0.97
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 7, 2025
Return Version
2023v6.0
Gross Receipts
$1,950,310
Mission and Program Overview

Mission

The carolinas gcsa is committed to providing its members the opportunity to excel professionally and enhance the game of golf through responsible turfgrass management.

The organization was formed to promote research and interchange of scientific and practical knowledge relating to the care of golf courses and turfgrass operations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$443,408$515,460▲ $72,052
Cash and Non-Interest-Bearing Accounts$411,644$510,504▲ $98,860
Accounts Receivable$130,119$191,694▲ $61,575
Land, Buildings, and Equipment, Net$153,393$147,270▼ $6,123
Prepaid Expenses and Deferred Charges$9,067$11,366▲ $2,299
Inventories for Sale or Use$213$4,705▲ $4,492
Total Assets$1,147,844$1,380,999▲ $233,155
Liabilities
Deferred Revenue$436,859$502,561▲ $65,702
Accounts Payable and Accrued Expenses$11,856$11,272▼ $584
Total Liabilities$448,715$513,833▲ $65,118
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$612,114$665,544▲ $53,430
Net Assets With Donor Restrictions$87,015$201,622▲ $114,607
Total Net Assets Fund Balance$699,129$867,166▲ $168,037
Total Liabilities and Net Assets / Fund Balance$1,147,844$1,380,999▲ $233,155

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$113,417$77,851$191,268
Other Land Buildings$742$79,333$80,075
Equipment$3,111$35,149$38,260
Land$30,000-$30,000
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Timothy KregerExecutive DirectorFT$143,029$33,119$176,148

Board Members and Trustees

NameTitle
Peter GerdonPast President
William TolbertPresident
Brian GreenVice President
Bradley YoungDirector
Dean FarlowDirector
Donald GarrettDirector
Eric DusaDirector
Jeremy BooneDirector
Matthew JonesDirector
Matthew SmithDirector
Ryan McclannonDirector
Todd LawrenceDirector
Daryl EwingSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$233,138
Program Service Revenue
$1,134,038
Investment Income
$22,161
Other Revenue
$77,858
All Other Contributions
$1,103
Change in Net Assets
$98,858

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,467,195
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$69,179
Total Revenue per Audited Statements
$1,536,374
Total Revenue per Form 990
$1,467,195
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$896,722
Salaries, Compensation, and Employee Benefits$408,615
Grants and Similar Amounts Paid$63,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$419,265$9,819-$429,084
Other Salaries and Wages$136,344$38,456-$174,800
Current Officers, Directors, Trustees, and Key Employees$111,563$31,466-$143,029
Travel$43,135$12,166-$55,301
All Other Expenses$38,900$10,972-$49,872
Other Employee Benefits$36,817$10,385-$47,202
Other Expenses$36,308$8,286-$36,308
Grants to Domestic Orgs$34,000--$34,000
Grants to Domestic Individuals$29,000--$29,000
Occupancy$20,052$5,656-$25,708
Payroll Taxes$19,122$5,393-$24,515
Pension Plan Contributions$14,874$4,195-$19,069
Office Expenses$12,515$3,530-$16,045
Fees for Services Accounting-$14,000-$14,000
Depreciation Depletion-$6,124-$6,124
Fees for Service Investment Mgmnt Fees-$5,610-$5,610
Total Functional Expenses$1,202,279$166,058$0$1,368,337

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,368,337
Expenses per Audited Statements$1,362,728
Total Expenses per Audited Statements$1,362,728
Expenses Not Reported on Financial Statements$5,609
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Nc Agriculutrual Foundation IncRaleigh, NC-To Further Assist the Organzation in Carrying Out Their Mission$32,000
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$36,308
Total Nondeductible Lobbying and Political Cost$36,308
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
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, Section B, Line 11B

“A copy of form 990 is provided to the organization's executive director prior to filing.”

Form 990, Part VI, Section B, Line 15A

“Review and survey data of american society of non-profit executives.”

Form 990, Part VI, Section C, Line 19

“The organization provides its form 990 and 990-t to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Carolinas Golf Course Superintendents as
EIN
57-6029284
Phone
8644764272
Address
103 EDGEMONT AVE, LIBERTY, SC 29657

Signing Officer

Name
Timothy B Kreger
Title
Executive Director
Phone
8648431150
Signed
2025-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy B Kreger
Formed
1954
Legal Domicile
Sc
Voting Board Members
13
Independent Board Members
13
Employees
4
Volunteers
13

Preparer

Firm
Helm Tax and Advisory Group Pa
Address
7 S LAURENS ST, GREENVILLE, SC 29601
Preparer
Celeste Miller
Phone
8642420656
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The foundation recognizes the financial statement effects from a tax position only if it more likely than not that the tax position would be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax exempt status of the association and various positions related to unrelated business taxable income (ubit). The assessment of the technical mertis of a tax position is a matter of judgement. The association beleives that all its tax positions are more likely than not to be sustained upon examination. The association's evaluations on august 31, 2024 revealed no uncertain tax positions that would have a material impact on the financial statements.”

Raw XML AppendixShowing 400 of 508 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt12VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/Form990TFiledInd01
IRS990/FormationYr01954
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt03527
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt029000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt029000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt034000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt034000
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0486642
IRS990/GrossReceiptsAmt01950310
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0213
IRS990/InventoriesForSaleOrUseGrp/EOYAmt04705
IRS990/InvestmentIncomeGrp/ExclusionAmt018634
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018634
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0443408
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0515460
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0192333
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0153393
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0147270
IRS990/LandBldgEquipCostOrOtherBssAmt0339603
IRS990/LegalDomicileStateCd0SC
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0483115
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0232035
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt021888
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt021888
IRS990/MissionDesc0THE CAROLINAS GCSA IS COMMITTED TO PROVIDING ITS MEMBERS THE OPPORTUNITY TO EXCEL PROFESSIONALLY AND ENHANCE THE GAME OF GOLF THROUGH RESPONSIBLE TURFGRASS MANAGEMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0699129
IRS990/NetAssetsOrFundBalancesEOYAmt0867166
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt03527
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03527
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt069179
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0612114
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0665544
IRS990/NoncashContributionsAmt01103
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt05656
IRS990/OccupancyGrp/ProgramServicesAmt020052
IRS990/OccupancyGrp/TotalAmt025708
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03530
IRS990/OfficeExpensesGrp/ProgramServicesAmt012515
IRS990/OfficeExpensesGrp/TotalAmt016045
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010385
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt036817
IRS990/OtherEmployeeBenefitsGrp/TotalAmt047202
IRS990/OtherExpensesGrp/Desc0PRINTING AND PUBLICATIO
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP PROGRAMS
IRS990/OtherExpensesGrp/Desc2INFORMATION SYSTEMS EXP
IRS990/OtherExpensesGrp/Desc3LEGISLATIVE AFFAIRS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08286
IRS990/OtherExpensesGrp/ProgramServicesAmt0141281
IRS990/OtherExpensesGrp/ProgramServicesAmt179725
IRS990/OtherExpensesGrp/ProgramServicesAmt229378
IRS990/OtherExpensesGrp/ProgramServicesAmt336308
IRS990/OtherExpensesGrp/TotalAmt0141281
IRS990/OtherExpensesGrp/TotalAmt179725
IRS990/OtherExpensesGrp/TotalAmt237664
IRS990/OtherExpensesGrp/TotalAmt336308
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/BusinessCd1561000
IRS990/OtherRevenueMiscGrp/BusinessCd2561000
IRS990/OtherRevenueMiscGrp/Desc0LOCAL ADMIN SUPPORT
IRS990/OtherRevenueMiscGrp/Desc1VIRLINA CUP INCOME
IRS990/OtherRevenueMiscGrp/Desc2CAROLINAS NIGHT TICKET
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt023250
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt120000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt212720
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt023250
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt120000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt212720
IRS990/OtherRevenueTotalAmt077858
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt038456
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0136344
IRS990/OtherSalariesAndWagesGrp/TotalAmt0174800
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05393
IRS990/PayrollTaxesGrp/ProgramServicesAmt019122
IRS990/PayrollTaxesGrp/TotalAmt024515
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04195
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt014874
IRS990/PensionPlanContributionsGrp/TotalAmt019069
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09067
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011366
IRS990/PrincipalOfficerNm0TIMOTHY B KREGER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/BusinessCd2513120
IRS990/ProgramServiceRevenueGrp/BusinessCd3611430
IRS990/ProgramServiceRevenueGrp/BusinessCd4611430
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1RESEARCH REVENUES
IRS990/ProgramServiceRevenueGrp/Desc2NEWSLETTER ADVERTISING
IRS990/ProgramServiceRevenueGrp/Desc3ATTENDEE REGISTRATION
IRS990/ProgramServiceRevenueGrp/Desc4MEMBERSHIP MEETING INC
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0827567
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1148607
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt235990
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt35000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0827567
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1148607
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2116874
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt335990
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt45000
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0116874
IRS990/ProgSrvcAccomActy2Grp/Desc0NEWSLETTER/MAGAZINE: THE ORGANIZATION PRINTS A BI-MONTHLY MAGAZINE, CAROLINAS GREEN, THAT IS DISTRIBUTED TO ALL MEMBERS AND ALL GOLF COURSES IN THE STATES OF NORTH CAROLINA AND SOUTH CAROLINA. THE MAGAZINE PROVIDES THE LATEST INFORMATION ON THE MAINTENANCE OF FINE TURFGRASS AND GENERAL INFORMATION ON THE MEMBERS AND ACTIVITIES OF THE ASSOCIATION.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0141281
IRS990/ProgSrvcAccomActy3Grp/Desc0MEMBERSHIP SERVICES: THE ORGANIZATION PROVIDES A VAST ARRAY OF MEMBERSHIP SERVICES INCLUDING MAINTENANCE OF MEMBER RECORDS; MEMBERSHIP MEETING ADMINISTRATION; A BENEVOLENCE FUND FOR DECEASED MEMBERS; ADMINISTRATION OF MEMBER CONTINUING EDUCATION; AND ADMINISTRATION OF LEGISLATIVE AND REGULATORY OVERSIGHT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt079725
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt05000
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0596821
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0184597
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0212629
IRS990/PYGrantsAndSimilarPaidAmt069000
IRS990/PYInvestmentIncomeAmt024285
IRS990/PYOtherExpensesAmt0843743
IRS990/PYOtherRevenueAmt078135
IRS990/PYProgramServiceRevenueAmt0999697
IRS990/PYRevenuesLessExpensesAmt08892
IRS990/PYSalariesCompEmpBnftPaidAmt0393111
IRS990/PYTotalExpensesAmt01305854
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01314746
IRS990/ReconcilationRevenueExpnssAmt098858
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0827567
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt081212
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0232035
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt036308
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt036308
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-44904
IRS990ScheduleD/BuildingsGrp/BookValueAmt0113417
IRS990ScheduleD/BuildingsGrp/DepreciationAmt077851
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0191268
IRS990ScheduleD/EquipmentGrp/BookValueAmt03111
IRS990ScheduleD/EquipmentGrp/DepreciationAmt035149
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt038260
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05609
IRS990ScheduleD/ExpensesSubtotalAmt01362728
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt05609
IRS990ScheduleD/LandGrp/BookValueAmt030000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt069179
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0742
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt079333
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt080075
IRS990ScheduleD/RevenueNotReportedAmt069179
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01467195
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION RECOGNIZES THE FINANCIAL STATEMENT EFFECTS FROM A TAX POSITION ONLY IF IT MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX EXEMPT STATUS OF THE ASSOCIATION AND VARIOUS POSITIONS RELATED TO UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE ASSESSMENT OF THE TECHNICAL MERTIS OF A TAX POSITION IS A MATTER OF JUDGEMENT. THE ASSOCIATION BELEIVES THAT ALL ITS TAX POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE ASSOCIATION'S EVALUATIONS ON AUGUST 31, 2024 REVEALED NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0147270
IRS990ScheduleD/TotalExpensesPerForm990Amt01368337
IRS990ScheduleD/TotalRevenuePerForm990Amt01467195
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01536374
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01362728
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt029000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0BENNET/MAPLES EDUCATION SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt026
IRS990ScheduleI/RecipientTable/CashGrantAmt032000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO FURTHER ASSIST THE ORGANZATION IN CARRYING OUT THEIR MISSION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0NC AGRICULUTRUAL FOUNDATION INC
IRS990ScheduleI/RecipientTable/RecipientEIN0566049304
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 7645
IRS990ScheduleI/RecipientTable/USAddress/CityNm0RALEIGH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd027695
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0143029

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