Civic Intelligence

The Lpga Foundation

990 • Fiscal year 2013 • EIN 59-3085528

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 14, 2014

Organization Profilewww.lpgafoundation.org
100 International Golf DriveSuite32124

(386) 274-6200

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.07x

Higher debt load relative to assets than 32% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

26th percentile

0.06x

Higher debt load relative to revenue than 26% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

48th percentile

2.1%

Higher net margin than 48% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

97th percentile

$771,537

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 15.3% of source-year revenue.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

74th percentile

11%

Faster asset growth than 74% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$4,740,565

Up $485,080 (+11%) from 2012

Net Assets

Up

$4,420,126

Up $488,682 (+12%) from 2012

Liabilities

Down

$320,439

Down $3,602 (-1.1%) from 2012

Revenue And Expenses
Liabilities / Revenue26th percentileNet Margin48th percentile

Revenue

$5,040,226

No earlier filing loaded for comparison.

Expenses

Up

$4,936,867

Up $198,869 (+4.2%) from 2012

Net Income

$103,359

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

$15M$10M$5.0M$0Assets 2010: $3,848,233Liabilities 2010: $409,808Net Assets 2010: $3,438,4252010Assets 2011: $3,971,654Liabilities 2011: $269,669Net Assets 2011: $3,701,9852011Assets 2012: $4,255,485Liabilities 2012: $324,041Net Assets 2012: $3,931,4442012Assets 2013: $4,740,565Liabilities 2013: $320,439Net Assets 2013: $4,420,1262013Assets 2014: $5,192,831Liabilities 2014: $376,311Net Assets 2014: $4,816,5202014Assets 2015: $5,647,439Liabilities 2015: $755,836Net Assets 2015: $4,891,6032015Assets 2016: $5,341,395Liabilities 2016: $408,750Net Assets 2016: $4,932,6452016Assets 2017: $5,744,076Liabilities 2017: $410,523Net Assets 2017: $5,333,5532017Assets 2018: $6,510,114Liabilities 2018: $151,272Net Assets 2018: $6,358,8422018Assets 2019: $7,384,247Liabilities 2019: $439,984Net Assets 2019: $6,944,2632019Assets 2020: $8,215,855Liabilities 2020: $532,283Net Assets 2020: $7,683,5722020Assets 2021: $9,352,661Liabilities 2021: $1,042,031Net Assets 2021: $8,310,6302021Assets 2022: $8,292,695Liabilities 2022: $1,392,843Net Assets 2022: $6,899,8522022Assets 2023: $10,088,757Liabilities 2023: $1,310,647Net Assets 2023: $8,778,1102023Assets 2024: $11,086,038Liabilities 2024: $1,610,688Net Assets 2024: $9,475,3502024

Highlighted filing

2013

Assets$4,740,565
Liabilities$320,439
Net Assets$4,420,126
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $1,025,6522010Expenses 2011: $3,384,5532011Expenses 2012: $4,737,9982012Revenue 2013: $5,040,226Expenses 2013: $4,936,867Net Income 2013: $103,3592013Revenue 2014: $5,172,583Expenses 2014: $4,951,086Net Income 2014: $221,4972014Revenue 2015: $5,362,968Expenses 2015: $5,204,769Net Income 2015: $158,1992015Revenue 2016: $5,308,249Expenses 2016: $5,469,752Net Income 2016: -$161,5032016Revenue 2017: $5,440,114Expenses 2017: $5,557,501Net Income 2017: -$117,3872017Revenue 2018: $7,550,761Expenses 2018: $6,175,681Net Income 2018: $1,375,0802018Revenue 2019: $5,659,372Expenses 2019: $5,984,748Net Income 2019: -$325,3762019Revenue 2020: $2,765,641Expenses 2020: $2,722,942Net Income 2020: $42,6992020Revenue 2021: $8,926,297Expenses 2021: $9,104,703Net Income 2021: -$178,4062021Revenue 2022: $9,429,428Expenses 2022: $9,363,821Net Income 2022: $65,6072022Revenue 2023: $11,606,595Expenses 2023: $10,748,858Net Income 2023: $857,7372023Revenue 2024: $10,482,084Expenses 2024: $10,736,443Net Income 2024: -$254,3592024

Highlighted filing

2013

Revenue$5,040,226
Expenses$4,936,867
Net Income$103,359
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 14, 2014
Return Version
2013v3.1
Gross Receipts
$5,040,226
Mission and Program Overview

Mission

Conduct charitable activities of the ladies professional golf association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,710,688$3,164,835▲ $454,147
Savings and Temporary Cash Investments$1,430,710$1,432,228▲ $1,518
Land, Buildings, and Equipment, Net$36,111$63,831▲ $27,720
Accounts Receivable$20,608$52,500▲ $31,892
Prepaid Expenses and Deferred Charges$57,368$27,171▼ $30,197
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$4,255,485$4,740,565▲ $485,080
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$135,243$196,898▲ $61,655
Accounts Payable and Accrued Expenses$188,798$123,541▼ $65,257
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$324,041$320,439▼ $3,602
Net Assets / Fund Balance
Temporarily Rstr Net Assets$3,546,302$3,751,390▲ $205,088
Unrestricted Net Assets$385,142$668,736▲ $283,594
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$3,931,444$4,420,126▲ $488,682
Total Liabilities and Net Assets / Fund Balance$4,255,485$4,740,565▲ $485,080

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$63,831$27,180$91,011
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleOtherTotal
James EdenDirector$66,050$66,050
Karen FurtadoVice Chair$30,125$30,125
Lewis HorneChair$5,500$5,500

Board Members and Trustees

NameTitle
Leslie GreisLPGA BOD Chair
Vickie Goetze-AckermanLPGA President
Nancy HendersonPresident LPGA Foundation
Barbara KauffmanDirector
Donna BaileyDirector
Donna Richardson JoynerDirector
Lynn ConnellyDirector
Nancy LopezDirector
Rick BrawnerDirector
Michael WhanLPGA Commissioner
Deb VangellowLpga Tcp VP
Kathryn MilthorpeSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,074,450
Program Service Revenue
$3,896,685
Investment Income
$69,091
Other Revenue
$0
All Other Contributions
$950,450
Change in Net Assets
$103,359

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$50,000Fair Market Value (FMV)
Total Noncash Contributions1$50,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,040,226
Revenue Not Reported on Form 990
$385,323
Total Revenue per Audited Statements
$5,425,549
Total Revenue per Form 990
$5,040,226
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,107,071
Grants and Similar Amounts Paid$536,220
Salaries, Compensation, and Employee Benefits$293,576
Total Fundraising Expense$62,024
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$3,450,517$58,741-$3,450,517
Grants to Domestic Orgs$471,810--$471,810
Other Salaries and Wages$204,712$25,589$25,589$255,890
Advertising$185,527$28,589$23,790$237,906
Fees for Services Other-$201,709-$201,709
Travel$59,984$10,083$7,785$77,852
Grants to Domestic Individuals$57,000--$57,000
Fees for Services Accounting-$21,955-$21,955
Payroll Taxes$14,425$1,803$1,803$18,031
Fees for Service Investment Mgmnt Fees-$15,000-$15,000
Other Employee Benefits$11,490$1,436$1,436$14,362
Depreciation Depletion$12,889--$12,889
Office Expenses$8,727$1,091$1,091$10,909
Insurance-$10,697-$10,697
Foreign Grants$7,410--$7,410
Pension Plan Contributions$4,234$529$530$5,293
Fees for Services Legal$1,495$10-$1,505
Total Functional Expenses$4,497,611$377,232$62,024$4,936,867

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,936,867
Total Expenses per Audited Statements$4,936,867
Total Expenses per Form 990$4,936,867
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
---Scholarship$331,526
---Matching grant$28,000
---Matching grant$17,500
---Matching grant$13,150
---Matching Grant$10,640
---Scholarship$10,000
---Scholarship$7,559
---Matching grant$7,000
---Matching grant$6,895
---Matching grant$6,125
---Matching grant$6,020
---Matching grant$5,950
---Matching grant$5,530
---Matching grant$5,450
---Matching grant$5,250
---Matching grant$5,215

International Summary

Spending
$7,410

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaGrantmakingDonation--$7,410
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section C, Line 19

“No governing documents, conflict of interest policy or financial statements are available to the public.”

Filing and Contact Details

Filer

EIN
59-3085528
In Care Of
% KATHRYN MILTHORPE
Phone
3862746200

Signing Officer

Name
Kathryn Milthorpe
Title
CFO
Phone
3862746200
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathryn Milthorpe
Formed
1991
Legal Domicile
Fl
Voting Board Members
15
Independent Board Members
10
Employees
0
Volunteers
800

Preparer

Preparer
Dawn M Olivardia
Phone
3862746200
Supplemental Narrative

Additional Explanations

Members or Stockholders

“Form 990, Part VI, Line 6 The sole member of the LPGA Foundation is the Ladies Professional Golf Association.”

Members or Stockholders Who May Elect

“Form 990, Part VI, Line 7a The reserved powers of LPGA Foundation permit the voting membership to elect one or more members of the governing body of the of LPGA Foundation.”

Decisions Subject to Approval

“Form 990, Part VI, Line 7b The governance committee may nominate At-Large Directors for approval by the Board of Directors. The Board of Directors shall approve and recommend At-Large Directors for election by the member. The member shall elect the At-Large Directors.”

Form 990 Review Process

“Form 990, Part VI, Line 11b THE FORM 990 WAS PROVIDED TO THE LPGA FOUNDATION'S BOARD OF DIRECTORS FOR REVIEW PRIOR TO THE FILING OF THE RETURN. AFTER ALL QUESTIONS AND COMMENTS ARE RESOLVED, THE TAX RETURN IS FILED BY THE EXTENDED DUE DATE.”

Conflict of Interest Policy Monitoring & Enforcement

“Form 990, Part VI, Line 12c BOD members are provided with the COI each year and any conflicts reported are reviewed by FND President and Secretary”

Process for Determining Compensation

“Form 990, Part VI, Line 15a The Human Resources department of the related organization is charged with recommending the appointment, conducting performance reviews and determining the compensation of the Executive Director. This recommendation is based on the following methods: comparable industry knowledge and market surveys. The HR department recommends to the entire Board of Directors of the related organization the salary and benefits of the Executive Director.”

Process for Determining Compensation

“Form 990, Part VI, Line 15b The Human Resources department of the related organization is charged with recommending the appointment, conducting performance reviews and determining the compensation of officers and key employees. This recommendation is based on the following methods: comparable industry knowledge and market surveys. The HR department recommends to the entire Board of Directors of the related organization the salary and benefits of the officers and employees.”

Section 6104 Requirement

“Form 990, Part VI, Section C, Line 18 THE LPGA FOUNDATION MAKES ITS FORMS 1023, 990 AND 990-T AVAILABLE FOR PUBLIC INSPECTIONS VIA U.S. MAIL UPON REQUEST.”

Financial Statement Notes

Schedule D, Part X, Line 2

“FIN 48 (ASC 740) FOOTNOTE Income Taxes - The Foundation is exempt from Federal income tax under provisions of Section 501(c)(3) of the Internal Revenue Code and from state income taxes under similar provisions of the Florida Income Tax Code. The Foundation identifies and evaluates uncertain tax positions, if any, and recognizes the impact of uncertain tax positions for which there is a less than more-likely-than-not probability of the position being upheld when reviewed by the relevant taxing authority. Such positions are deemed to be unrecognized tax benefits and a corresponding liability is established on the statement of financial position. The Foundation has not recognized a liability for uncertain tax positions. If there were an unrecognized tax benefit, The Foundation would recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. The Foundations remaining open tax years subject to examination by the Internal Revenue Service include the years ended December 31, 2009 through 2013.”

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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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IRS990/OtherExpensesGrp/ProgramServicesAmt13450517
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0255890
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IRS990/PensionPlanContributionsGrp/FundraisingAmt0530
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,740,565
Liabilities
$320,439
Net assets
$4,420,126
Revenue
$5,040,226
Expenses
$4,936,867
Net income
$103,359
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.1$1.61$9.48$10.5$10.7$0.25
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.1$1.31$8.78$11.6$10.7$0.86
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.29$1.39$6.90$9.43$9.36$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.35$1.04$8.31$8.93$9.10$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.22$0.53$7.68$2.77$2.72$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.38$0.44$6.94$5.66$5.98$0.33
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.51$0.15$6.36$7.55$6.18$1.38
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.74$0.41$5.33$5.44$5.56$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.34$0.41$4.93$5.31$5.47$0.16
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.65$0.76$4.89$5.36$5.20$0.16
2014Detailed filing. Detailed filing data is available for this year.$5.19$0.38$4.82$5.17$4.95$0.22
2013Detailed filing. Detailed filing data is available for this year.$4.74$0.32$4.42$5.04$4.94$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.26$0.32$3.93$4.74
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$0.27$3.70$3.38
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.85$0.41$3.44$1.03