Civic Intelligence

Carolinas Golf Course Superintendents Association Inc

990 • Fiscal year 2020 • EIN 57-6029284

Sep 01, 2019 to Aug 31, 2020 • Filed on Sep 14, 2021

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

58th percentile

0.21x

Higher debt load relative to assets than 58% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

47th percentile

0.18x

Higher debt load relative to revenue than 47% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Net Margin

25th percentile

-3.3%

Higher net margin than 25% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

50th percentile

$144,115

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 11.9% of source-year revenue.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Asset Growth

8th percentile

-17%

Faster asset growth than 8% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

67th percentile

-1.2%

Faster revenue growth than 67% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$1,019,533

Down $209,337 (-17%) from 2019

Net Assets

Up

$806,731

Up $10,923 (+1.4%) from 2019

Liabilities

Down

$212,802

Down $220,260 (-51%) from 2019

Revenue

Down

$1,209,700

Down $14,695 (-1.2%) from 2019

Expenses

Down

$1,249,502

Down $19,835 (-1.6%) from 2019

Net Income

Up

-$39,802

Up $5,140 (+11%) from 2019

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

2020

Assets$1,019,533
Liabilities$212,802
Net Assets$806,731

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

2020

Revenue$1,209,700
Expenses$1,249,502
Net Income-$39,802
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Sep 14, 2021
Return Version
2019v5.2
Gross Receipts
$1,209,700
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$479,127$529,880▲ $50,753
Land, Buildings, and Equipment, Net$174,352$171,346▼ $3,006
Accounts Receivable$145,358$168,500▲ $23,142
Cash and Non-Interest-Bearing Accounts$356,287$83,044▼ $273,243
Prepaid Expenses and Deferred Charges$73,585$66,180▼ $7,405
Inventories for Sale or Use$161$583▲ $422
Total Assets$1,228,870$1,019,533▼ $209,337
Liabilities
Deferred Revenue$385,506$175,057▼ $210,449
Accounts Payable and Accrued Expenses$47,556$37,745▼ $9,811
Total Liabilities$433,062$212,802▼ $220,260
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$626,426$638,349▲ $11,923
Net Assets With Donor Restrictions$169,382$168,382▼ $1,000
Total Net Assets Fund Balance$795,808$806,731▲ $10,923
Total Liabilities and Net Assets / Fund Balance$1,228,870$1,019,533▼ $209,337

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$133,035$58,233$191,268
Other Land Buildings$856$81,489$82,345
Equipment$7,455$28,684$36,139
Land$30,000-$30,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Timothy KregerExecutive DirectorFT$124,175$19,940$144,115

Board Members and Trustees

NameTitle
Matthew WhartonImmediate Past President
Brian StiehlerPresident
Billy BagwellVice President
Alex TolbertDirector
Brian GreenDirector
Chris DevaneDirector
Daryl EwingDirector
Donald GarrettDirector
Erik GuintherDirector
James HuntoonDirector
Peter GerdonDirector
Ryan McclannonDirector
Chuck ConnollySecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$212,870
Program Service Revenue
$906,676
Investment Income
$11,385
Other Revenue
$78,769
Change in Net Assets
$-39,802

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,209,700
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$50,725
Total Revenue per Audited Statements
$1,260,425
Total Revenue per Form 990
$1,209,700
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$876,483
Salaries, Compensation, and Employee Benefits$357,019
Grants and Similar Amounts Paid$16,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$394,865$6,729-$401,594
Other Salaries and Wages$149,798$13,595-$163,393
Current Officers, Directors, Trustees, and Key Employees$74,505$49,670-$124,175
All Other Expenses$37,768$16,970-$54,738
Travel$34,769$9,841-$44,610
Other Employee Benefits$29,576$9,340-$38,916
Occupancy$23,435$6,610-$30,045
Other Expenses$20,561$5,799-$26,360
Payroll Taxes$16,866$5,326-$22,192
Grants to Domestic Individuals$15,000--$15,000
Office Expenses$8,648$2,731-$11,379
Depreciation Depletion-$10,141-$10,141
Pension Plan Contributions$6,341$2,002-$8,343
Fees for Services Accounting-$7,500-$7,500
Grants to Domestic Orgs$1,000--$1,000
Total Functional Expenses$1,103,248$146,254$0$1,249,502

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,249,502
Total Expenses per Audited Statements$1,249,502
Total Expenses per Form 990$1,249,502
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Clemson UniversityClemson, SC-Turf Research$1,000
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$62,436
Total Nondeductible Lobbying and Political Cost$62,436
Governance and Compliance

Governance Checklist

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

Signing Officer

Name
Timothy B Kreger
Title
Executive Director
Phone
8648431150
Signed
2021-09-14
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
Pope Smith Brown & King Pa
Address
309 E STONE AVE, GREENVILLE, SC 29609
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, 2019 revealed no uncertain tax positions that would have a material impact on the financial statements.

Raw XML AppendixShowing 400 of 498 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/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/NetAssetsOrFundBalancesBOYAmt0795808
IRS990/NetAssetsOrFundBalancesEOYAmt0806731
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt050725
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0626426
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0638349
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06610
IRS990/OccupancyGrp/ProgramServicesAmt023435
IRS990/OccupancyGrp/TotalAmt030045
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02731
IRS990/OfficeExpensesGrp/ProgramServicesAmt08648
IRS990/OfficeExpensesGrp/TotalAmt011379
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09340
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt029576
IRS990/OtherEmployeeBenefitsGrp/TotalAmt038916
IRS990/OtherExpensesGrp/Desc0PRINTING AND PUBLICATIO
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP PROGRAMS
IRS990/OtherExpensesGrp/Desc2LEGISLATIVE AFFAIRS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05799
IRS990/OtherExpensesGrp/ProgramServicesAmt0143048
IRS990/OtherExpensesGrp/ProgramServicesAmt184632
IRS990/OtherExpensesGrp/ProgramServicesAmt262436
IRS990/OtherExpensesGrp/ProgramServicesAmt320561
IRS990/OtherExpensesGrp/TotalAmt0143048
IRS990/OtherExpensesGrp/TotalAmt184632
IRS990/OtherExpensesGrp/TotalAmt262436
IRS990/OtherExpensesGrp/TotalAmt326360
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0LOCAL ADMIN SUPPORT
IRS990/OtherRevenueMiscGrp/Desc1OTHER MISC INCOME
IRS990/OtherRevenueMiscGrp/Desc2SUPERINTENDENT IMAGE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt044106
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt126688
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt27975
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt044106
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt126688
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt27975
IRS990/OtherRevenueTotalAmt078769
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt013595
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0149798
IRS990/OtherSalariesAndWagesGrp/TotalAmt0163393
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05326
IRS990/PayrollTaxesGrp/ProgramServicesAmt016866
IRS990/PayrollTaxesGrp/TotalAmt022192
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02002
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06341
IRS990/PensionPlanContributionsGrp/TotalAmt08343
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt073585
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt066180
IRS990/PrincipalOfficerNm0TIMOTHY B KREGER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1511120
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1NEWSLETTER ADVERTISING
IRS990/ProgramServiceRevenueGrp/Desc2ATTENDEE REGISTRATION
IRS990/ProgramServiceRevenueGrp/Desc3VIRLINA CUP INCOME
IRS990/ProgramServiceRevenueGrp/Desc4MEMBERSHIP MEETING INC
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0735276
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118120
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt35000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0735276
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1136280
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt218120
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt312000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt45000
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0136280
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/ExpenseAmt0143408
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/ExpenseAmt084632
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt023120
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0480343
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt090769
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0208160
IRS990/PYGrantsAndSimilarPaidAmt087800
IRS990/PYInvestmentIncomeAmt028195
IRS990/PYOtherExpensesAmt0830084
IRS990/PYOtherRevenueAmt066174
IRS990/PYProgramServiceRevenueAmt0921866
IRS990/PYRevenuesLessExpensesAmt0-44942
IRS990/PYSalariesCompEmpBnftPaidAmt0351453
IRS990/PYTotalExpensesAmt01269337
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01224395
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-39802
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0735276
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt074505
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0212870
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt062436
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt062436
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-12069
IRS990ScheduleD/BuildingsGrp/BookValueAmt0133035
IRS990ScheduleD/BuildingsGrp/DepreciationAmt058233
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0191268
IRS990ScheduleD/EquipmentGrp/BookValueAmt07455
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028684
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt036139
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01249502
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt030000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt050725
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0856
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt081489
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt082345
IRS990ScheduleD/RevenueNotReportedAmt050725
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01209700
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, 2019 REVEALED NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0171346
IRS990ScheduleD/TotalExpensesPerForm990Amt01249502
IRS990ScheduleD/TotalRevenuePerForm990Amt01209700
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01260425
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01249502
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt015000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0BENNET/MAPLES EDUCATION SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt015
IRS990ScheduleI/RecipientTable/CashGrantAmt01000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TURF RESEARCH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CLEMSON UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientEIN0576000254
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0BOX 345355
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CLEMSON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0SC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd029634
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0124175
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt019940
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00

Document Assets

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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