Civic Intelligence

Georgia Golf Course

990 • Fiscal year 2020 • EIN 58-6102205

Jan 01, 2020 to Dec 31, 2020 • Filed on May 13, 2021

15 Depot StreetHartwell, GA 30643

(706) 376-3585

Siviq Scores

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

Liabilities / Assets

79th percentile

0.19x

Higher debt load relative to assets than 79% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

79th percentile

0.20x

Higher debt load relative to revenue than 79% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Net Margin

61st percentile

9.6%

Higher net margin than 61% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Asset Growth

85th percentile

42%

Faster asset growth than 85% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

45th percentile

-24%

Faster revenue growth than 45% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$377,616

Up $111,474 (+42%) from 2019

Net Assets

Up

$305,654

Up $65,074 (+27%) from 2019

Liabilities

Up

$71,962

Up $46,400 (+182%) from 2019

Revenue

Down

$366,999

Down $113,281 (-24%) from 2019

Expenses

Down

$331,911

Down $134,113 (-29%) from 2019

Net Income

Up

$35,088

Up $20,832 (+146%) from 2019

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $173,541Liabilities 2011: $3,140Net Assets 2011: $170,4012011Assets 2012: $182,612Liabilities 2012: $2,059Net Assets 2012: $180,5532012Assets 2013: $241,172Liabilities 2013: $2,462Net Assets 2013: $238,7102013Assets 2014: $250,739Liabilities 2014: $8,757Net Assets 2014: $241,9822014Assets 2015: $261,130Liabilities 2015: $24,659Net Assets 2015: $236,4712015Assets 2016: $244,680Liabilities 2016: $23,027Net Assets 2016: $221,6532016Assets 2017: $244,764Liabilities 2017: $3,010Net Assets 2017: $241,7542017Assets 2018: $206,853Liabilities 2018: $2,781Net Assets 2018: $204,0722018Assets 2019: $266,142Liabilities 2019: $25,562Net Assets 2019: $240,5802019Assets 2020: $377,616Liabilities 2020: $71,962Net Assets 2020: $305,6542020Assets 2021: $355,071Liabilities 2021: $19,162Net Assets 2021: $335,9092021Assets 2022: $271,588Liabilities 2022: $19,039Net Assets 2022: $252,5492022Assets 2023: $318,460Liabilities 2023: $37,278Net Assets 2023: $281,1822023Assets 2024: $364,205Liabilities 2024: $32,090Net Assets 2024: $332,1152024

Highlighted filing

2020

Assets$377,616
Liabilities$71,962
Net Assets$305,654

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $346,661Expenses 2011: $361,287Net Income 2011: -$14,6262011Revenue 2012: $327,942Expenses 2012: $341,368Net Income 2012: -$13,4262012Revenue 2013: $394,865Expenses 2013: $371,239Net Income 2013: $23,6262013Revenue 2014: $385,669Expenses 2014: $379,789Net Income 2014: $5,8802014Revenue 2015: $394,151Expenses 2015: $388,385Net Income 2015: $5,7662015Revenue 2016: $400,217Expenses 2016: $418,330Net Income 2016: -$18,1132016Revenue 2017: $426,689Expenses 2017: $429,967Net Income 2017: -$3,2782017Revenue 2018: $459,946Expenses 2018: $456,705Net Income 2018: $3,2412018Revenue 2019: $480,280Expenses 2019: $466,024Net Income 2019: $14,2562019Revenue 2020: $366,999Expenses 2020: $331,911Net Income 2020: $35,0882020Revenue 2021: $483,686Expenses 2021: $491,227Net Income 2021: -$7,5412021Revenue 2022: $531,415Expenses 2022: $565,809Net Income 2022: -$34,3942022Revenue 2023: $580,080Expenses 2023: $588,721Net Income 2023: -$8,6412023Revenue 2024: $629,315Expenses 2024: $604,304Net Income 2024: $25,0112024

Highlighted filing

2020

Revenue$366,999
Expenses$331,911
Net Income$35,088
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 13, 2021
Return Version
2020v4.0
Gross Receipts
$368,054
Mission and Program Overview

Mission

Professional Organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$230,611$268,415▲ $37,804
Cash and Non-Interest-Bearing Accounts$28,916$109,200▲ $80,284
Land, Buildings, and Equipment, Net$560$0▼ $560
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$266,142$377,616▲ $111,474
Other Assets Total$6,055$1▼ $6,054
Liabilities
Other Liabilities$24,577$71,862▲ $47,285
Accounts Payable and Accrued Expenses$985$100▼ $885
Total Liabilities$25,562$71,962▲ $46,400
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$240,580$305,654▲ $65,074
Total Net Assets Fund Balance$240,580$305,654▲ $65,074
Total Liabilities and Net Assets / Fund Balance$266,142$377,616▲ $111,474

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$10,971$10,971
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott GriffithPast President
Tim BusekPresident
Chris SteigelmanVice-President
Bradley TremmierDirector
Brandon BowenDirector
Brandon HayesDirector
Hoyt EllspermannDirector
Jeff MillerDirector
Joey BrownDirector
Lydell MackDirector
Mark HayesDirector
Patrick ReinhardtDirector
Thomas Jason HewittDirector
Tenia S WorkmanExecutive Director
Allison JacksonMember Services
Nelson CaronSecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$164,712
Program Service Revenue
$170,133
Investment Income
$7,763
Other Revenue
$24,391
All Other Contributions
$75,030
Change in Net Assets
$35,088
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$161,165
Salaries, Compensation, and Employee Benefits$136,665
Grants and Similar Amounts Paid$34,081
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$71,721-$71,721
Other Salaries and Wages-$46,570-$46,570
Conferences and Meetings$23,861$5,373-$29,234
Grants to Domestic Orgs$22,081--$22,081
Office Expenses-$19,947-$19,947
Occupancy-$15,352-$15,352
Grants to Domestic Individuals$12,000--$12,000
Payroll Taxes-$10,274-$10,274
Other Employee Benefits-$8,100-$8,100
All Other Expenses$800$4,409-$5,209
Other Expenses$7,753$4,534-$4,534
Travel-$3,826-$3,826
Fees for Services Accounting-$2,660-$2,660
Insurance-$2,331-$2,331
Depreciation Depletion-$505-$505
Total Functional Expenses$128,609$203,302$0$331,911
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ga Golf Environmental FoundHartwell, GA-Research & Education$18,581
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,950
Fundraising Direct Expenses$1,000
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Advertising and Sponsorships$68,902
Payroll Taxes$2,960
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Members are golf course superintendents and related parties.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members vote on actions proposed by board of directors.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

All decisions of governing body are approved by members.

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

Executive Director reviews tax return before filing. A copy is made available to the board.

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

Documents are available at office.

Filing and Contact Details

Filer

Filer Name
Georgia Golf Course
EIN
58-6102205
Phone
7063763585
Address
15 Depot Street, Hartwell, GA 30643

Signing Officer

Name
Tenia S Workman
Title
Executive Director
Phone
7063763585
Signed
2021-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tenia S Workman
Legal Domicile
Ga
Voting Board Members
13
Independent Board Members
13
Employees
3
Volunteers
200

Preparer

Firm
Grizzle Glenn Adams & Martin PC
Address
281 E Franklin Street, Hartwell, GA 30643
Preparer
Alice F Glenn
Phone
7063769665
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IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt02331
IRS990/InsuranceGrp/TotalAmt02331
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt07818
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07818
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0230611
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0268415
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt010971
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0560
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt010971
IRS990/LegalDomicileStateCd0GA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt055
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt089682
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Professional Organization
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0240580
IRS990/NetAssetsOrFundBalancesEOYAmt0305654
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-55
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-55
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt08950
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt0-9134
IRS990/NetUnrlzdGainsLossesInvstAmt029986
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0240580
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0305654
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/ManagementAndGeneralAmt015352
IRS990/OccupancyGrp/TotalAmt015352
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt019947
IRS990/OfficeExpensesGrp/TotalAmt019947
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt06055
IRS990/OtherAssetsTotalGrp/EOYAmt01
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08100
IRS990/OtherEmployeeBenefitsGrp/TotalAmt08100
IRS990/OtherExpensesGrp/Desc0Printing and Publications
IRS990/OtherExpensesGrp/Desc1Government Relations
IRS990/OtherExpensesGrp/Desc2Miscellaneous
IRS990/OtherExpensesGrp/Desc3Credit Card
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0386
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17314
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24534
IRS990/OtherExpensesGrp/ProgramServicesAmt062114
IRS990/OtherExpensesGrp/ProgramServicesAmt17753
IRS990/OtherExpensesGrp/TotalAmt062500
IRS990/OtherExpensesGrp/TotalAmt17753
IRS990/OtherExpensesGrp/TotalAmt27314
IRS990/OtherExpensesGrp/TotalAmt34534
IRS990/OtherLiabilitiesGrp/BOYAmt024577
IRS990/OtherLiabilitiesGrp/EOYAmt071862
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/Desc1Referrel Service
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt010276
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt15165
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt010276
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt15165
IRS990/OtherRevenueTotalAmt015441
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt046570
IRS990/OtherSalariesAndWagesGrp/TotalAmt046570
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010274
IRS990/PayrollTaxesGrp/TotalAmt010274
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Tenia S Workman
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Advertising Income
IRS990/ProgramServiceRevenueGrp/Desc1Meetings and seminars
IRS990/ProgramServiceRevenueGrp/Desc2Pesticide
IRS990/ProgramServiceRevenueGrp/Desc3Roster advertising
IRS990/ProgramServiceRevenueGrp/Desc4Web Directory
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt081794
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt174
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt086825
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt181794
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt274
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31440
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt086825
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt11440
IRS990/ProgSrvcAccomActy2Grp/Desc0Turf Research Funding/Education
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt034081
IRS990/ProgSrvcAccomActy3Grp/Desc0Meetings, Seminars, and Outings: Sponsored various seminars, meetings, and outings to foster educational aspects of the profession and to promote communication within the profession.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt032414
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0169626
IRS990/PYGrantsAndSimilarPaidAmt062617
IRS990/PYInvestmentIncomeAmt015098
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0275111
IRS990/PYOtherRevenueAmt039463
IRS990/PYProgramServiceRevenueAmt0256093
IRS990/PYRevenuesLessExpensesAmt014256
IRS990/PYSalariesCompEmpBnftPaidAmt0128296
IRS990/PYTotalExpensesAmt0466024
IRS990/PYTotalRevenueAmt0480280
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt035088
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010971
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010971
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02960
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt168902
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Prepaid Advertising and Sponsorships
IRS990ScheduleD/TotalLiabilityAmt071862
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Educational
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt010
IRS990ScheduleI/RecipientTable/CashGrantAmt018581
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Research & Education

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.64$0.32$3.32$6.29$6.04$0.25
2023Detailed filing. Detailed filing data is available for this year.$3.18$0.37$2.81$5.80$5.89$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.72$0.19$2.53$5.31$5.66$0.34
2021Detailed filing. Detailed filing data is available for this year.$3.55$0.19$3.36$4.84$4.91$0.08
2020Detailed filing. Detailed filing data is available for this year.$3.78$0.72$3.06$3.67$3.32$0.35
2019Detailed filing. Detailed filing data is available for this year.$2.66$0.26$2.41$4.80$4.66$0.14
2018Detailed filing. Detailed filing data is available for this year.$2.07$0.03$2.04$4.60$4.57$0.03
2017Summary only. Only limited summary data is available for this year.$2.45$0.03$2.42$4.27$4.30$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.45$0.23$2.22$4.00$4.18$0.18
2015Detailed filing. Detailed filing data is available for this year.$2.61$0.25$2.36$3.94$3.88$0.06
2014Summary only. Only limited summary data is available for this year.$2.51$0.09$2.42$3.86$3.80$0.06
2013Summary only. Only limited summary data is available for this year.$2.41$0.02$2.39$3.95$3.71$0.24
2012Summary only. Only limited summary data is available for this year.$1.83$0.02$1.81$3.28$3.41$0.13
2011Summary only. Only limited summary data is available for this year.$1.74$0.03$1.70$3.47$3.61$0.15