Civic Intelligence

Macon County Park Commission

990 • Fiscal year 2020 • EIN 62-0724861

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 08, 2021

PO Box 705Lafayette, TN 37083

(615) 666-8799

Siviq Scores

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

Liabilities / Assets

79th percentile

0.16x

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

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

81st percentile

0.27x

Higher debt load relative to revenue than 81% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Net Margin

58th percentile

6.7%

Higher net margin than 58% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Asset Growth

76th percentile

18%

Faster asset growth than 76% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

59th percentile

-8.6%

Faster revenue growth than 59% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$463,296

Up $71,119 (+18%) from 2019

Net Assets

Up

$387,166

Up $19,112 (+5.2%) from 2019

Liabilities

Up

$76,130

Up $52,007 (+216%) from 2019

Revenue

Down

$284,008

Down $26,738 (-8.6%) from 2019

Expenses

Up

$264,896

Up $67,332 (+34%) from 2019

Net Income

Down

$19,112

Down $94,070 (-83%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $408,560Liabilities 2011: $118,734Net Assets 2011: $289,8262011Assets 2012: $382,084Liabilities 2012: $98,643Net Assets 2012: $283,4412012Assets 2013: $371,481Liabilities 2013: $88,467Net Assets 2013: $283,0142013Assets 2014: $351,827Liabilities 2014: $63,509Net Assets 2014: $288,3182014Assets 2015: $344,750Liabilities 2015: $76,727Net Assets 2015: $268,0232015Assets 2016: $342,963Liabilities 2016: $49,572Net Assets 2016: $293,3912016Assets 2017: $355,915Liabilities 2017: $40,847Net Assets 2017: $315,0682017Assets 2018: $360,137Liabilities 2018: $30,060Net Assets 2018: $330,0772018Assets 2019: $392,177Liabilities 2019: $24,123Net Assets 2019: $368,0542019Assets 2020: $463,296Liabilities 2020: $76,130Net Assets 2020: $387,1662020Assets 2021: $485,715Liabilities 2021: $73,927Net Assets 2021: $411,7882021Assets 2022: $489,681Liabilities 2022: $68,694Net Assets 2022: $420,9872022Assets 2023: $484,720Liabilities 2023: $63,316Net Assets 2023: $421,4042023Assets 2024: $487,927Liabilities 2024: $57,788Net Assets 2024: $430,1392024

Highlighted filing

2020

Assets$463,296
Liabilities$76,130
Net Assets$387,166

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $279,540Expenses 2011: $309,205Net Income 2011: -$29,6652011Revenue 2012: $306,583Expenses 2012: $312,968Net Income 2012: -$6,3852012Revenue 2013: $301,259Expenses 2013: $300,937Net Income 2013: $3222013Revenue 2014: $300,404Expenses 2014: $295,100Net Income 2014: $5,3042014Revenue 2015: $282,754Expenses 2015: $303,049Net Income 2015: -$20,2952015Revenue 2016: $278,846Expenses 2016: $253,478Net Income 2016: $25,3682016Revenue 2017: $288,541Expenses 2017: $266,864Net Income 2017: $21,6772017Revenue 2018: $278,168Expenses 2018: $263,159Net Income 2018: $15,0092018Revenue 2019: $310,746Expenses 2019: $197,564Net Income 2019: $113,1822019Revenue 2020: $284,008Expenses 2020: $264,896Net Income 2020: $19,1122020Revenue 2021: $327,378Expenses 2021: $302,756Net Income 2021: $24,6222021Revenue 2022: $330,811Expenses 2022: $321,612Net Income 2022: $9,1992022Revenue 2023: $340,896Expenses 2023: $340,479Net Income 2023: $4172023Revenue 2024: $370,433Expenses 2024: $361,698Net Income 2024: $8,7352024

Highlighted filing

2020

Revenue$284,008
Expenses$264,896
Net Income$19,112
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 8, 2021
Return Version
2020v4.0
Gross Receipts
$329,275
Mission and Program Overview

Mission

Social Club

Providing golf and social functions at the lowest possible price for individuals and families living in our area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$368,054$387,166▲ $19,112
Land, Buildings, and Equipment, Net$321,689$379,385▲ $57,696
Cash and Non-Interest-Bearing Accounts$45,451$50,805▲ $5,354
Savings and Temporary Cash Investments$25,037$33,106▲ $8,069
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$392,177$463,296▲ $71,119
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$22,486$76,130▲ $53,644
Unsecured Notes Loans Payable$1,637--
Total Liabilities$24,123$76,130▲ $52,007
Net Assets / Fund Balance
Total Net Assets Fund Balance$368,054$387,166▲ $19,112
Total Liabilities and Net Assets / Fund Balance$392,177$463,296▲ $71,119

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$235,400$476,847$712,247
Buildings$78,662$228,649$307,311
Land$65,323-$65,323
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeff DuncanPresident
Jeff KeyVice President
Chelsea ColeyDirector
Doug HolderDirector
John Reese CollinsDirector
Jon HessonDirector
Kevin DickersonDirector
Larry DriverDirector
Rick ShouldersDirector
Robert KnightDirector
Taylor DillehayDirector
William CarterDirector
Zack PolstonDirector
Gary LawSecretary
Mike WellsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$159,547
Program Service Revenue
$90,077
Investment Income
$46
Other Revenue
$34,338
Change in Net Assets
$19,112
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$137,069
Salaries, Compensation, and Employee Benefits$127,827
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$117,592--$117,592
Depreciation Depletion$20,904--$20,904
Occupancy$16,921--$16,921
All Other Expenses$13,013--$13,013
Insurance$11,608--$11,608
Payroll Taxes$10,235--$10,235
Other Expenses$8,451--$8,451
Interest$2,213--$2,213
Office Expenses$1,185--$1,185
Fees for Services Accounting$385--$385
Travel$144--$144
Total Functional Expenses$264,896$0$0$264,896
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
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
Yes
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Jeff Key and Chelsea Coley share a Father-Daughter relationship, these board members do not have joint or sole custody of assets.

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

Form 990 is reviewed and approved for filing, prior to the due date of the return, by the full board of directors at a regularly scheduled board meeting. Monthly, the full board of directors reviews and approves the Treasurer's report which details the prior month's operations which are used to complete the tax return. Members can request a copy of Form 990 and one will be provided, members are informed of this right at the annual membership meeting.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The full board of directors conducts performance reviews for all employees, after completing the review process, the board approves salary levels for the upcoming calendar year. Board members and officers are not compensated.

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

No documents available to the public.

Part VI, Section A, Lines 8A & 8B

The full board meets monthly and committees as needed, actions taken are documented with minutes.

Filing and Contact Details

Filer

Filer Name
Macon County Park Commission
EIN
62-0724861
Phone
6156668799
Address
PO Box 705, Lafayette, TN 37083

Signing Officer

Name
Jeff Duncan
Title
President
Signed
2021-07-08
Discuss with paid preparer
Yes

Organization Details

Formed
1960
Legal Domicile
Tn
Voting Board Members
216
Independent Board Members
15
Employees
18
Volunteers
45

Preparer

Firm
J Michael Wells CPA
Address
PO Box 157, Lafayette, TN 37083
Preparer
J Michael Wells
Phone
6156664565
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IRS990/MissionDesc0Social Club
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt022486
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt076130
IRS990/NetAssetsOrFundBalancesBOYAmt0368054
IRS990/NetAssetsOrFundBalancesEOYAmt0387166
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt034188
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt034188
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0150
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0150
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt016921
IRS990/OccupancyGrp/TotalAmt016921
IRS990/OfficeExpensesGrp/ProgramServicesAmt01185
IRS990/OfficeExpensesGrp/TotalAmt01185
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Taxes - Sales & Real Estate
IRS990/OtherExpensesGrp/Desc1Repair & Maint
IRS990/OtherExpensesGrp/Desc2Chemicals & Fertilize
IRS990/OtherExpensesGrp/Desc3Supplies
IRS990/OtherExpensesGrp/ProgramServicesAmt031126
IRS990/OtherExpensesGrp/ProgramServicesAmt120293
IRS990/OtherExpensesGrp/ProgramServicesAmt210826
IRS990/OtherExpensesGrp/ProgramServicesAmt38451
IRS990/OtherExpensesGrp/TotalAmt031126
IRS990/OtherExpensesGrp/TotalAmt120293
IRS990/OtherExpensesGrp/TotalAmt210826
IRS990/OtherExpensesGrp/TotalAmt38451
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0117592
IRS990/OtherSalariesAndWagesGrp/TotalAmt0117592
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt010235
IRS990/PayrollTaxesGrp/TotalAmt010235
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/BusinessCd2713910
IRS990/ProgramServiceRevenueGrp/BusinessCd3713910
IRS990/ProgramServiceRevenueGrp/BusinessCd4713910
IRS990/ProgramServiceRevenueGrp/Desc0EIDL Advance
IRS990/ProgramServiceRevenueGrp/Desc1Green Fees
IRS990/ProgramServiceRevenueGrp/Desc2Miscellaneous
IRS990/ProgramServiceRevenueGrp/Desc3Tennessee Business Relief
IRS990/ProgramServiceRevenueGrp/Desc4Tournaments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt171374
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt35000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt46691
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt171374
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt35000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt46691
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0149227
IRS990/PYInvestmentIncomeAmt048
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0127199
IRS990/PYOtherRevenueAmt060822
IRS990/PYProgramServiceRevenueAmt0100649
IRS990/PYRevenuesLessExpensesAmt037977
IRS990/PYSalariesCompEmpBnftPaidAmt0145570
IRS990/PYTotalExpensesAmt0272769
IRS990/PYTotalRevenueAmt0310746
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt019112
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0150
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0368054
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0387166
IRS990/SavingsAndTempCashInvstGrp/BOYAmt025037
IRS990/SavingsAndTempCashInvstGrp/EOYAmt033106
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt078662
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0228649
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0307311
IRS990ScheduleD/EquipmentGrp/BookValueAmt0235400
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0476847
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0712247
IRS990ScheduleD/LandGrp/BookValueAmt065323
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt065323
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0379385
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Jeff Key and Chelsea Coley share a Father-Daughter relationship, these board members do not have joint or sole custody of assets.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is reviewed and approved for filing, prior to the due date of the return, by the full board of directors at a regularly scheduled board meeting. Monthly, the full board of directors reviews and approves the Treasurer's report which details the prior month's operations which are used to complete the tax return. Members can request a copy of Form 990 and one will be provided, members are informed of this right at the annual membership meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The full board of directors conducts performance reviews for all employees, after completing the review process, the board approves salary levels for the upcoming calendar year. Board members and officers are not compensated.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The full board meets monthly and committees as needed, actions taken are documented with minutes.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI, Section A, Lines 8a & 8b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0392177
IRS990/TotalAssetsEOYAmt0463296
IRS990/TotalAssetsGrp/BOYAmt0392177
IRS990/TotalAssetsGrp/EOYAmt0463296
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0159547
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0264896
IRS990/TotalFunctionalExpensesGrp/TotalAmt0264896
IRS990/TotalGrossUBIAmt046
IRS990/TotalLiabilitiesBOYAmt024123
IRS990/TotalLiabilitiesEOYAmt076130
IRS990/TotalLiabilitiesGrp/BOYAmt024123
IRS990/TotalLiabilitiesGrp/EOYAmt076130
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0368054
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0387166
IRS990/TotalProgramServiceExpensesAmt0264896
IRS990/TotalProgramServiceRevenueAmt090077
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0124415

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.88$0.58$4.30$3.70$3.62$0.09
2023Detailed filing. Detailed filing data is available for this year.$4.85$0.63$4.21$3.41$3.40$0.00
2022Detailed filing. Detailed filing data is available for this year.$4.90$0.69$4.21$3.31$3.22$0.09
2021Detailed filing. Detailed filing data is available for this year.$4.86$0.74$4.12$3.27$3.03$0.25
2020Detailed filing. Detailed filing data is available for this year.$4.63$0.76$3.87$2.84$2.65$0.19
2019Summary only. Only limited summary data is available for this year.$3.92$0.24$3.68$3.11$1.98$1.13
2018Summary only. Only limited summary data is available for this year.$3.60$0.30$3.30$2.78$2.63$0.15
2017Summary only. Only limited summary data is available for this year.$3.56$0.41$3.15$2.89$2.67$0.22
2016Summary only. Only limited summary data is available for this year.$3.43$0.50$2.93$2.79$2.53$0.25
2015Summary only. Only limited summary data is available for this year.$3.45$0.77$2.68$2.83$3.03$0.20
2014Summary only. Only limited summary data is available for this year.$3.52$0.64$2.88$3.00$2.95$0.05
2013Summary only. Only limited summary data is available for this year.$3.71$0.88$2.83$3.01$3.01$0.00
2012Summary only. Only limited summary data is available for this year.$3.82$0.99$2.83$3.07$3.13$0.06
2011Summary only. Only limited summary data is available for this year.$4.09$1.19$2.90$2.80$3.09$0.30