Civic Intelligence

Carolinas Golf Course Superintendents Association Inc

990 • Fiscal year 2017 • EIN 57-6029284

Sep 01, 2016 to Aug 31, 2017 • Filed on Dec 15, 2017

103 Edgemont AveLiberty, SC 29657

(864) 476-4272

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.35x

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

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.34x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Net Margin

28th percentile

-1.0%

Higher net margin than 28% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$135,335

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Asset Growth

25th percentile

-1.7%

Faster asset growth than 25% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

46th percentile

2.7%

Faster revenue growth than 46% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,194,658

Down $21,025 (-1.7%) from 2016

Net Assets

Up

$772,326

Up $8,501 (+1.1%) from 2016

Liabilities

Down

$422,332

Down $29,526 (-6.5%) from 2016

Revenue

Up

$1,254,910

Up $32,898 (+2.7%) from 2016

Expenses

Up

$1,267,729

Up $107,691 (+9.3%) from 2016

Net Income

Down

-$12,819

Down $74,793 (-121%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$1,194,658
Liabilities$422,332
Net Assets$772,326

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$1,254,910
Expenses$1,267,729
Net Income-$12,819
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Dec 15, 2017
Return Version
2016v3.0
Gross Receipts
$1,254,910
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
Savings and Temporary Cash Investments$325,581$390,844▲ $65,263
Cash and Non-Interest-Bearing Accounts$367,098$383,136▲ $16,038
Land, Buildings, and Equipment, Net$209,202$195,036▼ $14,166
Accounts Receivable$263,652$170,492▼ $93,160
Prepaid Expenses and Deferred Charges$50,150$55,150▲ $5,000
Total Assets$1,215,683$1,194,658▼ $21,025
Liabilities
Deferred Revenue$416,455$391,491▼ $24,964
Accounts Payable and Accrued Expenses$35,403$30,841▼ $4,562
Total Liabilities$451,858$422,332▼ $29,526
Net Assets / Fund Balance
Unrestricted Net Assets$610,020$626,558▲ $16,538
Temporarily Rstr Net Assets$153,805$145,768▼ $8,037
Total Net Assets Fund Balance$763,825$772,326▲ $8,501
Total Liabilities and Net Assets / Fund Balance$1,215,683$1,194,658▼ $21,025

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$143,714$43,654$187,368
Other Land Buildings$9,647$71,843$81,490
Equipment$11,675$22,017$33,692
Land$30,000-$30,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Timothy KregerExecutive DirectorFT$117,500$17,835$135,335

Board Members and Trustees

NameTitle
David J LeePast President
Adam CharlesPresident
Drew RamseyVice President
Alex TolbertDirector
Billy BagwellDirector
Billy LewisDirector
Brian HollingsworthDirector
Brian StiehlerDirector
Chris DevaneDirector
Chuck ConnollyDirector
Matthew WhartonDirector
Scott KennonDirector
Rob DanielSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$220,480
Program Service Revenue
$927,059
Investment Income
$16,286
Other Revenue
$91,085
Change in Net Assets
$-12,819

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,254,910
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$21,320
Total Revenue per Audited Statements
$1,276,230
Total Revenue per Form 990
$1,254,910
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$871,368
Salaries, Compensation, and Employee Benefits$343,261
Grants and Similar Amounts Paid$53,100
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$309,277$37,515-$346,792
Other Salaries and Wages-$168,934-$168,934
Current Officers, Directors, Trustees, and Key Employees-$117,500-$117,500
Office Expenses-$49,332-$49,332
Travel-$43,351-$43,351
Grants to Domestic Orgs$38,100--$38,100
All Other Expenses-$36,333-$36,333
Other Expenses$33,723--$33,723
Other Employee Benefits-$26,112-$26,112
Occupancy-$24,011-$24,011
Payroll Taxes-$22,134-$22,134
Grants to Domestic Individuals$15,000--$15,000
Depreciation Depletion-$14,165-$14,165
Pension Plan Contributions-$8,581-$8,581
Total Functional Expenses$719,761$547,968$0$1,267,729

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,267,729
Total Expenses per Audited Statements$1,267,729
Total Expenses per Form 990$1,267,729
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Nc Agricultural FoundationRaleigh, NC-Gannon - Off Target Movement Study$37,600
Clemson UniversityClemson, SC-Turf Research$500
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$64,482
Total Nondeductible Lobbying and Political Cost$64,482
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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
EIN
57-6029284
Phone
8644764272
Address
103 EDGEMONT AVE, LIBERTY, SC 29657

Signing Officer

Name
Timothy B Kreger
Title
Executive Director
Phone
8648431150
Signed
2017-12-15
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
5
Volunteers
13

Preparer

Firm
Pope Smith Brown & King PA
Address
309 E Stone Ave, Greenville, SC 29609
Preparer
Richard T Lynch
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, 2017 revealed no uncertain tax positions that would have a material impact on the financial statements.

Part XI, Line 2D - Other Adjustments:

Net unrealized gains on investments 21,320.

Raw XML AppendixShowing 400 of 478 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt035403
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt030841
IRS990/AccountsReceivableGrp/BOYAmt0263652
IRS990/AccountsReceivableGrp/EOYAmt0170492
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ORGANIZATION WAS FORMED TO PROMOTE RESEARCH AND INTERCHANGE OF SCIENTIFIC AND PRACTICAL KNOWLEDGE RELATING TO THE CARE OF GOLF COURSES AND TURFGRASS OPERATIONS.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt036333
IRS990/AllOtherExpensesGrp/TotalAmt036333
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TIMOTHY B KREGER
IRS990/BooksInCareOfDetail/PhoneNum08648431150
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt017 N COMMERCE STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0LIBERTY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0296570210
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0367098
IRS990/CashNonInterestBearingGrp/EOYAmt0383136
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0117500
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0117500
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt037515
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0309277
IRS990/ConferencesMeetingsGrp/TotalAmt0346792
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0220480
IRS990/CYGrantsAndSimilarPaidAmt053100
IRS990/CYInvestmentIncomeAmt016286
IRS990/CYOtherExpensesAmt0871368
IRS990/CYOtherRevenueAmt091085
IRS990/CYProgramServiceRevenueAmt0927059
IRS990/CYRevenuesLessExpensesAmt0-12819
IRS990/CYSalariesCompEmpBnftPaidAmt0343261
IRS990/CYTotalExpensesAmt01267729
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01254910
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0416455
IRS990/DeferredRevenueGrp/EOYAmt0391491
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt014165
IRS990/DepreciationDepletionGrp/TotalAmt014165
IRS990/Desc0THE ORGANIZATION HOLDS AND ANNUAL CONFERENCE TO PROVIDE A FORUM FOR THE EXCHANGE OF IDEAS AND KNOWLEDGE RELATING TO THE CARE OF GOLF COURSES AND TURFGRASS OPERATIONS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt0309277
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8899Filedind00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1340.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1317835
IRS990/Form990PartVIISectionAGrp/PersonNm0ADAM CHARLES
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID J LEE
IRS990/Form990PartVIISectionAGrp/PersonNm2BILLY BAGWELL
IRS990/Form990PartVIISectionAGrp/PersonNm3MATTHEW WHARTON
IRS990/Form990PartVIISectionAGrp/PersonNm4ROB DANIEL
IRS990/Form990PartVIISectionAGrp/PersonNm5BRIAN STIEHLER
IRS990/Form990PartVIISectionAGrp/PersonNm6CHRIS DEVANE
IRS990/Form990PartVIISectionAGrp/PersonNm7DREW RAMSEY
IRS990/Form990PartVIISectionAGrp/PersonNm8SCOTT KENNON
IRS990/Form990PartVIISectionAGrp/PersonNm9BILLY LEWIS
IRS990/Form990PartVIISectionAGrp/PersonNm10ALEX TOLBERT
IRS990/Form990PartVIISectionAGrp/PersonNm11CHUCK CONNOLLY
IRS990/Form990PartVIISectionAGrp/PersonNm12BRIAN HOLLINGSWORTH
IRS990/Form990PartVIISectionAGrp/PersonNm13TIMOTHY KREGER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13117500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/Form990TFiledInd01
IRS990/FormationYr01954
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt015000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt015000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt038100
IRS990/GrantsToDomesticOrgsGrp/TotalAmt038100
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01254910
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt016286
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt016286
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0137514
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0209202
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0195036
IRS990/LandBldgEquipCostOrOtherBssAmt0332550
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0220480
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt042655
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt042655
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/NetAssetsOrFundBalancesBOYAmt0763825
IRS990/NetAssetsOrFundBalancesEOYAmt0772326
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt021320
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt024011
IRS990/OccupancyGrp/TotalAmt024011
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt049332
IRS990/OfficeExpensesGrp/TotalAmt049332
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt026112
IRS990/OtherEmployeeBenefitsGrp/TotalAmt026112
IRS990/OtherExpensesGrp/Desc0MEMBERSHIP PROGRAMS
IRS990/OtherExpensesGrp/Desc1printing and publicatio
IRS990/OtherExpensesGrp/Desc2LEGISLATIVE AFFAIRS
IRS990/OtherExpensesGrp/Desc3BEST MANAGEMENT PRACTIC
IRS990/OtherExpensesGrp/ProgramServicesAmt0142947
IRS990/OtherExpensesGrp/ProgramServicesAmt1116232
IRS990/OtherExpensesGrp/ProgramServicesAmt264482
IRS990/OtherExpensesGrp/ProgramServicesAmt333723
IRS990/OtherExpensesGrp/TotalAmt0142947
IRS990/OtherExpensesGrp/TotalAmt1116232
IRS990/OtherExpensesGrp/TotalAmt264482
IRS990/OtherExpensesGrp/TotalAmt333723
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0LOCAL ADMIN SUPPORT
IRS990/OtherRevenueMiscGrp/Desc1SUPERINTENDENT IMAGE
IRS990/OtherRevenueMiscGrp/Desc2CGCSA SEMINAR INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt030875
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt19075
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt28480
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt030875
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt19075
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt28480
IRS990/OtherRevenueTotalAmt091085
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0168934
IRS990/OtherSalariesAndWagesGrp/TotalAmt0168934
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022134
IRS990/PayrollTaxesGrp/TotalAmt022134
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08581
IRS990/PensionPlanContributionsGrp/TotalAmt08581
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt050150
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt055150
IRS990/PrincipalOfficerNm0TIMOTHY B KREGER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1511120
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3541900
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1NEWSLETTER ADVERTISING
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP MEETING INC
IRS990/ProgramServiceRevenueGrp/Desc3RESEARCH REVENUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0660065
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt179285
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt272687
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0660065
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1115022
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt279285
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt372687
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0115022
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/ExpenseAmt0116232
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/ExpenseAmt0142947
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt079285
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0151305
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0163772
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0220000
IRS990/PYGrantsAndSimilarPaidAmt043257
IRS990/PYInvestmentIncomeAmt016076
IRS990/PYOtherExpensesAmt0780488
IRS990/PYOtherRevenueAmt0100284
IRS990/PYProgramServiceRevenueAmt0885652
IRS990/PYRevenuesLessExpensesAmt061974
IRS990/PYSalariesCompEmpBnftPaidAmt0336293
IRS990/PYTotalExpensesAmt01160038
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01222012
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-12819
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0660065
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0325581
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0390844
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt077168
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0220480
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt064482
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt064482
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-12686
IRS990ScheduleD/BuildingsGrp/BookValueAmt0143714
IRS990ScheduleD/BuildingsGrp/DepreciationAmt043654
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0187368
IRS990ScheduleD/EquipmentGrp/BookValueAmt011675
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022017
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033692
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01267729
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt030000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09647
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt071843
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt081490
IRS990ScheduleD/OtherRevenueAmt021320
IRS990ScheduleD/RevenueNotReportedAmt021320
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01254910
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, 2017 REVEALED NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1NET UNREALIZED GAINS ON INVESTMENTS 21,320.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0195036
IRS990ScheduleD/TotalExpensesPerForm990Amt01267729
IRS990ScheduleD/TotalRevenuePerForm990Amt01254910
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01276230
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01267729
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt015000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0BENNET/MAPLES EDUCATION SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt015
IRS990ScheduleI/RecipientTable/CashGrantAmt0500
IRS990ScheduleI/RecipientTable/CashGrantAmt137600
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TURF RESEARCH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1GANNON - OFF TARGET MOVEMENT STUDY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CLEMSON UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1NC AGRICULTURAL FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0576000254
IRS990ScheduleI/RecipientTable/RecipientEIN1566049304
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0BOX 345355
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1BOX 7620
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CLEMSON
IRS990ScheduleI/RecipientTable/USAddress/CityNm1RALEIGH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0SC
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1NC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd029634
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd127695
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS PROVIDED TO THE ORGANIZATION'S EXECUTIVE DIRECTOR PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEW AND SURVEY DATA OF AMERICAN SOCIETY OF NON-PROFIT EXECUTIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION PROVIDES ITS FORM 990 AND 990-T TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0153805
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0145768
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01215683
IRS990/TotalAssetsEOYAmt01194658
IRS990/TotalAssetsGrp/BOYAmt01215683
IRS990/TotalAssetsGrp/EOYAmt01194658

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.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)6 • $1M-$5M nonprofits