Civic Intelligence

Altadena Valley Golf & Country Club

990 • Fiscal year 2013 • EIN 63-0507112

Jan 01, 2013 to Dec 31, 2013 • Filed on May 15, 2014

2651 Altavista Drive35243

(205) 967-5322

Siviq Scores

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

Liabilities / Assets

68th percentile

0.49x

Higher debt load relative to assets than 68% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

37th percentile

0.27x

Higher debt load relative to revenue than 37% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2013

Net Margin

6th percentile

-20%

Higher net margin than 6% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2013

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.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2013

Asset Growth

3rd percentile

-14%

Faster asset growth than 3% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

9th percentile

-12%

Faster revenue growth than 9% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Down

$854,514

Down $139,836 (-14%) from 2012

Net Assets

Down

$436,482

Down $304,432 (-41%) from 2012

Liabilities

Up

$418,032

Up $164,596 (+65%) from 2012

Revenue

Down

$1,525,088

Down $206,301 (-12%) from 2012

Expenses

Down

$1,833,966

Down $6,525 (-0.4%) from 2012

Net Income

Down

-$308,878

Down $199,776 (-183%) from 2012

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 2011: $1,064,682Liabilities 2011: $226,691Net Assets 2011: $837,9912011Assets 2012: $994,350Liabilities 2012: $253,436Net Assets 2012: $740,9142012Assets 2013: $854,514Liabilities 2013: $418,032Net Assets 2013: $436,4822013Assets 2014: $792,253Liabilities 2014: $589,573Net Assets 2014: $202,6802014

Highlighted filing

2013

Assets$854,514
Liabilities$418,032
Net Assets$436,482

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,770,462Expenses 2011: $1,804,010Net Income 2011: -$33,5482011Revenue 2012: $1,731,389Expenses 2012: $1,840,491Net Income 2012: -$109,1022012Revenue 2013: $1,525,088Expenses 2013: $1,833,966Net Income 2013: -$308,8782013Revenue 2014: $1,421,107Expenses 2014: $1,671,093Net Income 2014: -$249,9862014

Highlighted filing

2013

Revenue$1,525,088
Expenses$1,833,966
Net Income-$308,878
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 15, 2014
Return Version
2013v3.0
Gross Receipts
$1,695,336
Mission and Program Overview

Mission

NONE

Recreational activities for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$4,280,630$4,285,076▲ $4,446
Land, Buildings, and Equipment, Net$690,535$701,262▲ $10,727
Accounts Receivable$167,963$130,430▼ $37,533
Inventories for Sale or Use$14,074$16,426▲ $2,352
Savings and Temporary Cash Investments$70,138$11,267▼ $58,871
Other Notes and Loans Receivable, Net$2,497$2,909▲ $412
Prepaid Expenses and Deferred Charges$2,275$0▼ $2,275
Cap Stk Tr Prin Current Funds$0$0→ $0
Cash and Non-Interest-Bearing Accounts$46,868$-7,780▼ $54,648
Rtn Earn Endowment Incm Other Fnds$-3,539,716$-3,848,594▼ $308,878
Total Assets$994,350$854,514▼ $139,836
Liabilities
Other Liabilities$169,501$264,031▲ $94,530
Accounts Payable and Accrued Expenses$55,424$98,843▲ $43,419
Mortgage Notes Payable Secured by Investment Property$28,511$55,158▲ $26,647
Total Liabilities$253,436$418,032▲ $164,596
Net Assets / Fund Balance
Total Net Assets Fund Balance$740,914$436,482▼ $304,432
Total Liabilities and Net Assets / Fund Balance$994,350$854,514▼ $139,836

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$563,782$1,450,744$2,014,526
Other Land Buildings$111,177$445,582$556,759
Equipment$26,303$141,571$167,874
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ed KerrPast President
Rusty JamesPresident
Chris HughesVice-president
David KellerBoard Member
David MccleeryBoard Member
Keith HowellBoard Member
Larry RinehartBoard Member
Todd SeegerBoard Member
Tony BiliBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$943,245
Investment Income
$-1,492
Other Revenue
$583,335
Change in Net Assets
$-308,878
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$923,692
Other Expenses$910,274
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$760,208
All Other Expenses---$276,251
Occupancy---$215,064
Other Employee Benefits---$94,019
Depreciation Depletion---$81,886
Payroll Taxes---$69,465
Insurance---$54,595
Other Expenses---$43,378
Interest---$1,560
Total Functional Expenses$0$0$0$1,833,966
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Rent$253,314
Accrued & Withheld Taxes$8,304
Other Deferred$2,413
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has approximately 300 members. All members must submit an application for membership subject to approval by the elected board of governors. There are no stockholders.

Form 990, Part VI, Section A, Line 7A

The organization provides for a nominating committee comprised of it's members. Members are nominated by other members and submitted to the committee. The nominees are presented to the membership for a vote on an annual basis. The elected members serve on the board of governors for a three year term.

Form 990, Part VI, Section A, Line 7B

The board of governors operates under and must comply with the by laws of the organization. Any proposed changes to the by laws are presented to the members on an annual basis and must be approved by a majority vote of the members. Any changes approved by a majority vote of the members are discussed at an annual meeting held and open to the entire membership.

Form 990, Part VI, Section B, Line 11

The form 990 is reviewed and discussed by the finance committee and presented to the board of directors for approval before filing.

Form 990, Part VI, Section B, Line 15

A review of all key employees is made by the executive committee as authorized by the board on an annual basis. The committe's recommendation for compensation for each is submitted to the board for approval.

Form 990, Part VI, Section C, Line 19

All financial records or tax filing copies are maintained by management of the organization and are made available at any time to any and all members upon their request.

Filing and Contact Details

Filer

EIN
63-0507112
Phone
2059675322

Signing Officer

Name
Chris Hughes
Title
President
Phone
2059675322
Signed
2014-05-15

Organization Details

Principal Officer
Chris Hughes
Formed
1963
Legal Domicile
Al
Voting Board Members
9
Independent Board Members
9
Employees
85
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Property taxes: total expenses 36,786. Golf cart lease rental expense: total expenses 36,164. Grill & concession supplies & expense: total expenses 25,907. Maintenance clubhouse: total expenses 22,282. Laundry & linen: total expenses 20,339. Gas & oil: total expenses 20,215. Miscellaneous operating expense: total expenses 20,186. Golf shop supplies & expense: total expenses 18,590. Bank & credit card fees: total expenses 16,193. Office supplies & expense: total expenses 8,814. Postage: total expenses 8,419. Pool maintenance & expense: total expenses 8,116. Printing & publications: total expenses 6,921. Tennis maintenance & expense: total expenses 5,905. Taxes & licenses other: total expenses 5,538. Bad debts: total expenses 3,982. Casual labor: total expenses 2,887. Waste removal: total expenses 2,842. Auto mileage expense reimbursement: total expenses 2,560. Dues & subscriptions: total expenses 2,257. Uniforms: total expenses 1,348.

FORM 990, PART XI, LINE 9:

Initiation fees full members 4,446.

Raw XML Appendix359 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/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS APPROXIMATELY 300 MEMBERS. ALL MEMBERS MUST SUBMIT AN APPLICATION FOR MEMBERSHIP SUBJECT TO APPROVAL BY THE ELECTED BOARD OF GOVERNORS. THERE ARE NO STOCKHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION PROVIDES FOR A NOMINATING COMMITTEE COMPRISED OF IT'S MEMBERS. MEMBERS ARE NOMINATED BY OTHER MEMBERS AND SUBMITTED TO THE COMMITTEE. THE NOMINEES ARE PRESENTED TO THE MEMBERSHIP FOR A VOTE ON AN ANNUAL BASIS. THE ELECTED MEMBERS SERVE ON THE BOARD OF GOVERNORS FOR A THREE YEAR TERM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF GOVERNORS OPERATES UNDER AND MUST COMPLY WITH THE BY LAWS OF THE ORGANIZATION. ANY PROPOSED CHANGES TO THE BY LAWS ARE PRESENTED TO THE MEMBERS ON AN ANNUAL BASIS AND MUST BE APPROVED BY A MAJORITY VOTE OF THE MEMBERS. ANY CHANGES APPROVED BY A MAJORITY VOTE OF THE MEMBERS ARE DISCUSSED AT AN ANNUAL MEETING HELD AND OPEN TO THE ENTIRE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED AND DISCUSSED BY THE FINANCE COMMITTEE AND PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A REVIEW OF ALL KEY EMPLOYEES IS MADE BY THE EXECUTIVE COMMITTEE AS AUTHORIZED BY THE BOARD ON AN ANNUAL BASIS. THE COMMITTE'S RECOMMENDATION FOR COMPENSATION FOR EACH IS SUBMITTED TO THE BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL FINANCIAL RECORDS OR TAX FILING COPIES ARE MAINTAINED BY MANAGEMENT OF THE ORGANIZATION AND ARE MADE AVAILABLE AT ANY TIME TO ANY AND ALL MEMBERS UPON THEIR REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROPERTY TAXES: TOTAL EXPENSES 36,786. GOLF CART LEASE RENTAL EXPENSE: TOTAL EXPENSES 36,164. GRILL & CONCESSION SUPPLIES & EXPENSE: TOTAL EXPENSES 25,907. MAINTENANCE CLUBHOUSE: TOTAL EXPENSES 22,282. LAUNDRY & LINEN: TOTAL EXPENSES 20,339. GAS & OIL: TOTAL EXPENSES 20,215. MISCELLANEOUS OPERATING EXPENSE: TOTAL EXPENSES 20,186. GOLF SHOP SUPPLIES & EXPENSE: TOTAL EXPENSES 18,590. BANK & CREDIT CARD FEES: TOTAL EXPENSES 16,193. OFFICE SUPPLIES & EXPENSE: TOTAL EXPENSES 8,814. POSTAGE: TOTAL EXPENSES 8,419. POOL MAINTENANCE & EXPENSE: TOTAL EXPENSES 8,116. PRINTING & PUBLICATIONS: TOTAL EXPENSES 6,921. TENNIS MAINTENANCE & EXPENSE: TOTAL EXPENSES 5,905. TAXES & LICENSES OTHER: TOTAL EXPENSES 5,538. BAD DEBTS: TOTAL EXPENSES 3,982. CASUAL LABOR: TOTAL EXPENSES 2,887. WASTE REMOVAL: TOTAL EXPENSES 2,842. AUTO MILEAGE EXPENSE REIMBURSEMENT: TOTAL EXPENSES 2,560. DUES & SUBSCRIPTIONS: TOTAL EXPENSES 2,257. UNIFORMS: TOTAL EXPENSES 1,348.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7INITIATION FEES FULL MEMBERS 4,446.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0994350
IRS990/TotalAssetsEOYAmt0854514
IRS990/TotalAssetsGrp/BOYAmt0994350
IRS990/TotalAssetsGrp/EOYAmt0854514
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt085
IRS990/TotalFunctionalExpensesGrp/TotalAmt01833966
IRS990/TotalGrossUBIAmt0-1492
IRS990/TotalLiabilitiesBOYAmt0253436
IRS990/TotalLiabilitiesEOYAmt0418032
IRS990/TotalLiabilitiesGrp/BOYAmt0253436
IRS990/TotalLiabilitiesGrp/EOYAmt0418032
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0740914
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0436482
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0943245
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01526580
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01525088
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-1492
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0994350
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0854514
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine102651 ALTAVISTA DRIVE
IRS990/USAddress/City0BIRMINGHAM
IRS990/USAddress/State0AL
IRS990/USAddress/ZIPCode035243
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0AVCCGOLF.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS HUGHES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02059675322
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10ALTADENA VALLEY GOLF & COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0ALTA
ReturnHeader/Filer/EIN0630507112
ReturnHeader/Filer/PhoneNum02059675322
ReturnHeader/Filer/USAddress/AddressLine102651 ALTAVISTA DRIVE
ReturnHeader/Filer/USAddress/City0BIRMINGHAM
ReturnHeader/Filer/USAddress/State0AL
ReturnHeader/Filer/USAddress/ZIPCode035243
ReturnHeader/ReturnTs02014-07-09T16:01:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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