Civic Intelligence

Troup Co Recreation Endowment Fund

990 • Fiscal year 2021 • EIN 58-6452519

Jul 01, 2020 to Jun 30, 2021 • Filed on Aug 03, 2021

Organization Profile
100 Ridley AveLagrange, GA 30240

(706) 883-1610

Siviq Scores

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

Liabilities / Assets

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

93rd percentile

70%

Higher net margin than 93% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

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

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

72nd percentile

21%

Faster asset growth than 72% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

90th percentile

117%

Faster revenue growth than 90% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets5th percentile

Assets

Up

$10,473,952

Up $1,833,713 (+21%) from 2020

Net Assets

Up

$10,473,952

Up $1,833,713 (+21%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses
Liabilities / Revenue5th percentileNet Margin93rd percentile

Revenue

Up

$1,520,900

Up $818,705 (+117%) from 2020

Expenses

Up

$458,402

Up $16,992 (+3.8%) from 2020

Net Income

Up

$1,062,498

Up $801,713 (+307%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth72nd percentile

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

$15M$10M$5.0M$0Assets 2011: $6,822,938Liabilities 2011: $0Net Assets 2011: $6,822,9382011Assets 2012: $6,530,156Liabilities 2012: $0Net Assets 2012: $6,530,1562012Assets 2013: $6,885,391Liabilities 2013: $0Net Assets 2013: $6,885,3912013Assets 2014: $7,741,921Liabilities 2014: $0Net Assets 2014: $7,741,9212014Assets 2015: $7,847,833Liabilities 2015: $0Net Assets 2015: $7,847,8332015Assets 2016: $7,338,830Liabilities 2016: $0Net Assets 2016: $7,338,8302016Assets 2017: $8,050,054Liabilities 2017: $0Net Assets 2017: $8,050,0542017Assets 2018: $8,426,690Liabilities 2018: $0Net Assets 2018: $8,426,6902018Assets 2019: $8,577,980Liabilities 2019: $0Net Assets 2019: $8,577,9802019Assets 2020: $8,640,239Liabilities 2020: $0Net Assets 2020: $8,640,2392020Assets 2021: $10,473,952Liabilities 2021: $0Net Assets 2021: $10,473,9522021Assets 2022: $8,535,541Liabilities 2022: $0Net Assets 2022: $8,535,5412022Assets 2023: $8,892,423Liabilities 2023: $0Net Assets 2023: $8,892,4232023Assets 2024: $9,605,960Liabilities 2024: $0Net Assets 2024: $9,605,9602024Assets 2025: $10,047,306Liabilities 2025: $0Net Assets 2025: $10,047,3062025

Highlighted filing

2021

Assets$10,473,952
Liabilities$0
Net Assets$10,473,952
Open 2021 Filing

Operations Trend

Revenue Growth90th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $368,1422011Expenses 2012: $376,2562012Expenses 2013: $370,2232013Revenue 2014: $247,642Expenses 2014: $360,899Net Income 2014: -$113,2572014Revenue 2015: $413,111Expenses 2015: $210,991Net Income 2015: $202,1202015Revenue 2016: $244,948Expenses 2016: $566,887Net Income 2016: -$321,9392016Revenue 2017: $415,195Expenses 2017: $404,708Net Income 2017: $10,4872017Revenue 2018: $573,578Expenses 2018: $419,758Net Income 2018: $153,8202018Revenue 2019: $865,642Expenses 2019: $438,302Net Income 2019: $427,3402019Revenue 2020: $702,195Expenses 2020: $441,410Net Income 2020: $260,7852020Revenue 2021: $1,520,900Expenses 2021: $458,402Net Income 2021: $1,062,4982021Revenue 2022: $83,096Expenses 2022: $435,491Net Income 2022: -$352,3952022Revenue 2023: $200,491Expenses 2023: $465,647Net Income 2023: -$265,1562023Revenue 2024: $278,370Expenses 2024: $465,404Net Income 2024: -$187,0342024Revenue 2025: $627,337Expenses 2025: $480,547Net Income 2025: $146,7902025

Highlighted filing

2021

Revenue$1,520,900
Expenses$458,402
Net Income$1,062,498
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Aug 3, 2021
Return Version
2020v4.0
Gross Receipts
$4,599,337
Mission and Program Overview

Mission

The exclusive purpose of the troup county recreation endowment fund is to contribute to and support the expenses of troup county, georgia (a related party) in maintaining proposed recreational additions and improvements. Troup county, georgia has received a pledge from callaway foundation, inc. For 7,000,000, payable over a three year period subject to troup county, georgia creating the troup county recreation endowment fund to hold and manage the funds. Five percent of the fund balance will be made available annually to troup county, georgia to pay for the operating expenditures of new recreational facilities to be built.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,789,473$10,341,421▲ $2,551,948
Savings and Temporary Cash Investments$850,766$132,531▼ $718,235
Total Assets$8,640,239$10,473,952▲ $1,833,713
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$8,640,239$10,473,952▲ $1,833,713
Total Net Assets Fund Balance$8,640,239$10,473,952▲ $1,833,713
Total Liabilities and Net Assets / Fund Balance$8,640,239$10,473,952▲ $1,833,713
Compensation and Service Providers
Top Officer Pay14th percentile

Board Members and Trustees

NameTitle
Paul S Penn IiiChairman
Susan K BlackVice Chairma
Charles D Hudson JrTrustee
Jerome AlfordTrustee
Patrick CrewsTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$1,520,900
Other Revenue
$0
Change in Net Assets
$1,062,498
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$458,402
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$410,230$48,172-$48,172
Total Functional Expenses$410,230$48,172$0$458,402
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Tax return was presented and approved by the board of directors along with the audited financial statements.”

Form 990, Page 6, Part VI, Line 19

“Documents made available upon request.”

Filing and Contact Details

Filer

Filer Name
Troup County Recreation Endowment
EIN
58-6452519
Phone
7068831610
Address
100 RIDLEY AVE, LAGRANGE, GA 30240

Signing Officer

Name
Paul S Penn Iii
Title
Chairman
Phone
7068831610
Signed
2021-08-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul S Penn Iii
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Gay & Joseph CPA Pc
Address
201 CHURCH STREET, LAGRANGE, GA 30240-2711
Preparer
James S Crane CPA
Phone
7068847331
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The exclusive purpose of the troup county recreation endowment fund is to contribute to and support the expenses of troup county, georgia (a related party) in maintaining proposed recreational additions and improvements. Troup county, georgia has received a pledge from callaway foundation, inc. For 7,000,000, payable over a three year period subject to troup county, georgia creating the troup county recreation endowment fund to hold and manage the funds. Five percent of the fund balance will be made available annually to troup county, georgia to pay for the operating expenditures of new recreational facilities to be built.”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXCLUSIVE PURPOSE OF THE TROUP COUNTY RECREATION ENDOWMENT FUND IS TO CONTRIBUTE TO AND SUPPORT THE EXPENSES OF TROUP COUNTY, GEORGIA (A RELATED PARTY) IN MAINTAINING PROPOSED RECREATIONAL ADDITIONS AND IMPROVEMENTS. TROUP COUNTY, GEORGIA HAS RECEIVED A PLEDGE FROM CALLAWAY FOUNDATION, INC. FOR 7,000,000, PAYABLE OVER A THREE YEAR PERIOD SUBJECT TO TROUP COUNTY, GEORGIA CREATING THE TROUP COUNTY RECREATION ENDOWMENT FUND TO HOLD AND MANAGE THE FUNDS. FIVE PERCENT OF THE FUND BALANCE WILL BE MADE AVAILABLE ANNUALLY TO TROUP COUNTY, GEORGIA TO PAY FOR THE OPERATING EXPENDITURES OF NEW RECREATIONAL FACILITIES TO BE BUILT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TAX RETURN WAS PRESENTED AND APPROVED BY THE BOARD OF DIRECTORS ALONG WITH THE AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TROUP COUNTY RECREATION ENDOWMENT
ReturnHeader/Filer/BusinessNameControlTxt0TROU
ReturnHeader/Filer/EIN0586452519
ReturnHeader/Filer/PhoneNum07068831610
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 RIDLEY AVE
ReturnHeader/Filer/USAddress/CityNm0LAGRANGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030240
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581445724
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GAY & JOSEPH CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 CHURCH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAGRANGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0302402711
ReturnHeader/PreparerPersonGrp/PhoneNum07068847331
ReturnHeader/PreparerPersonGrp/PreparationDt02021-08-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES S CRANE CPA
ReturnHeader/ReturnTs02021-08-08T16:10:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PAUL S
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PENN III
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,473,952
Liabilities
$0
Net assets
$10,473,952
Revenue
$1,520,900
Expenses
$458,402
Net income
$1,062,498
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.0$0.00$10.0$0.63$0.48$0.15
2024Detailed filing. Detailed filing data is available for this year.$9.61$0.00$9.61$0.28$0.47$0.19
2023Detailed filing. Detailed filing data is available for this year.$8.89$0.00$8.89$0.20$0.47$0.27
2022Detailed filing. Detailed filing data is available for this year.$8.54$0.00$8.54$0.08$0.44$0.35
2021Detailed filing. Detailed filing data is available for this year.$10.5$0.00$10.5$1.52$0.46$1.06
2020Detailed filing. Detailed filing data is available for this year.$8.64$0.00$8.64$0.70$0.44$0.26
2019Detailed filing. Detailed filing data is available for this year.$8.58$0.00$8.58$0.87$0.44$0.43
2018Detailed filing. Detailed filing data is available for this year.$8.43$0.00$8.43$0.57$0.42$0.15
2017Detailed filing. Detailed filing data is available for this year.$8.05$0.00$8.05$0.42$0.40$0.01
2016Detailed filing. Detailed filing data is available for this year.$7.34$0.00$7.34$0.24$0.57$0.32
2015Detailed filing. Detailed filing data is available for this year.$7.85$0.00$7.85$0.41$0.21$0.20
2014Detailed filing. Detailed filing data is available for this year.$7.74$0.00$7.74$0.25$0.36$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.89$0.00$6.89$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.53$0.00$6.53$0.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.82$0.00$6.82$0.37
Peer Organizations

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