Civic Intelligence

Salute to Military Golf Association Inc

EIN 65-1296873 • 501(c)3 • Silver Spring, MD

Profile

To provide rehabilitive golf experiences for combat-wounded veterans in an effort to improve the quality of life for these american heroes.

14600 Argyle Club RoadSilver Spring, MD 20906

www.smga.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.02x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.01x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

50th percentile

4.4%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$82,933

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

55th percentile

5.4%

Faster asset growth than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

7.9%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$540,740

Up $27,463 (+5.4%) from 2023

Liabilities

Down

$8,864

Down $5,712 (-39%) from 2023

Net Assets

Up

$531,876

Up $33,175 (+6.7%) from 2023

Operations
Liabilities / Revenue48th percentileNet Margin50th percentile

Revenue

Up

$759,681

Up $55,434 (+7.9%) from 2023

Expenses

Up

$726,506

Up $56,297 (+8.4%) from 2023

Net Income

Down

$33,175

Down $863 (-2.5%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2010: $347,190Liabilities 2010: $25,000Net Assets 2010: $322,1902010Assets 2011: $450,744Liabilities 2011: $17,460Net Assets 2011: $433,2842011Assets 2012: $490,959Liabilities 2012: $440Net Assets 2012: $490,5192012Assets 2013: $520,454Liabilities 2013: $20,061Net Assets 2013: $500,3932013Assets 2014: $561,754Liabilities 2014: $22,951Net Assets 2014: $538,8032014Assets 2015: $704,708Liabilities 2015: $35,710Net Assets 2015: $668,9982015Assets 2016: $630,478Liabilities 2016: $47,485Net Assets 2016: $582,9932016Assets 2017: $606,874Liabilities 2017: $33,185Net Assets 2017: $573,6892017Assets 2018: $549,097Liabilities 2018: $9,056Net Assets 2018: $540,0412018Assets 2019: $550,688Liabilities 2019: $27,932Net Assets 2019: $522,7562019Assets 2020: $511,621Liabilities 2020: $17,932Net Assets 2020: $493,6892020Assets 2021: $610,491Liabilities 2021: $9,866Net Assets 2021: $600,6252021Assets 2022: $470,672Liabilities 2022: $6,009Net Assets 2022: $464,6632022Assets 2023: $513,277Liabilities 2023: $14,576Net Assets 2023: $498,7012023Assets 2024: $540,740Liabilities 2024: $8,864Net Assets 2024: $531,8762024

Highlighted filing

2024

Assets$540,740
Liabilities$8,864
Net Assets$531,876
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2010: $285,491Expenses 2010: $165,737Net Income 2010: $119,7542010Expenses 2011: $244,9452011Expenses 2012: $472,2822012Revenue 2013: $565,042Expenses 2013: $562,824Net Income 2013: $2,2182013Revenue 2014: $590,649Expenses 2014: $571,528Net Income 2014: $19,1212014Revenue 2015: $798,508Expenses 2015: $672,096Net Income 2015: $126,4122015Revenue 2016: $664,515Expenses 2016: $750,520Net Income 2016: -$86,0052016Revenue 2017: $844,305Expenses 2017: $853,609Net Income 2017: -$9,3042017Revenue 2018: $730,207Expenses 2018: $763,855Net Income 2018: -$33,6482018Revenue 2019: $841,457Expenses 2019: $858,742Net Income 2019: -$17,2852019Revenue 2020: $476,631Expenses 2020: $505,378Net Income 2020: -$28,7472020Revenue 2021: $694,265Expenses 2021: $587,329Net Income 2021: $106,9362021Revenue 2022: $571,497Expenses 2022: $707,459Net Income 2022: -$135,9622022Revenue 2023: $704,247Expenses 2023: $670,209Net Income 2023: $34,0382023Revenue 2024: $759,681Expenses 2024: $726,506Net Income 2024: $33,1752024

Highlighted filing

2024

Revenue$759,681
Expenses$726,506
Net Income$33,175
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$540,740
Liabilities
$8,864
Net assets
$531,876
Revenue
$759,681
Expenses
$726,506
Net income
$33,175
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.41$0.09$5.32$7.60$7.27$0.33
2023Summary only. Only limited summary data is available for this year.$5.13$0.15$4.99$7.04$6.70$0.34
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.71$0.06$4.65$5.71$7.07$1.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.10$0.10$6.01$6.94$5.87$1.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.12$0.18$4.94$4.77$5.05$0.29
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.51$0.28$5.23$8.41$8.59$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.49$0.09$5.40$7.30$7.64$0.34
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.07$0.33$5.74$8.44$8.54$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.30$0.47$5.83$6.65$7.51$0.86
2015Detailed filing. Detailed filing data is available for this year.$7.05$0.36$6.69$7.99$6.72$1.26
2014Detailed filing. Detailed filing data is available for this year.$5.62$0.23$5.39$5.91$5.72$0.19
2013Detailed filing. Detailed filing data is available for this year.$5.20$0.20$5.00$5.65$5.63$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.91$0.00$4.91$4.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.51$0.17$4.33$2.45
2010Summary only. Only limited summary data is available for this year.$3.47$0.25$3.22$2.85$1.66$1.20
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 10, 2023
Return Version
2022v5.0
Gross Receipts
$571,497
Mission and Program Overview

Mission

Rehabilitative golf experiences for combat-wounded veterans to improve the quality of life for these American heroes. The SMGA believes that the rehabilitative benefits of golf can improve the mental and physical condition of each and every warrior returning from combat.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$605,718$451,882▼ $153,836
Prepaid Expenses and Deferred Charges-$16,500-
Land, Buildings, and Equipment, Net$4,222$1,739▼ $2,483
Accounts Receivable$551$551→ $0
Total Assets$610,491$470,672▼ $139,819
Liabilities
Accounts Payable and Accrued Expenses$9,866$6,009▼ $3,857
Total Liabilities$9,866$6,009▼ $3,857
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$600,625$464,663▼ $135,962
Total Net Assets Fund Balance$600,625$464,663▼ $135,962
Total Liabilities and Net Assets / Fund Balance$610,491$470,672▼ $139,819

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,739$72,814$74,553
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Chris JohnsonExecutive DirectorBoard MembFT$75,000$75,000

Board Members and Trustees

NameTitle
Pete BechtelChairmanBoard Member
James D WinslowPresidentBoard Member
Jim KnorrVice PresidentBoard Member
Andrew McCannBoard Member
Bob WinegardBoard Member
Brad RobergeBoard Member
Brian FinanBoard Member
Charles EgglestonBoard Member
Dewitt OsborneBoard Member
Jerry ShanahanBoard Member
Jordan PlayerBoard Member
Matt AndersonBoard Member
Anthony FernandezGeneral Counsel Board Member
John W BarnesTreasurerBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$228,284
Program Service Revenue
$342,933
Investment Income
$0
Other Revenue
$280
All Other Contributions
$228,284
Change in Net Assets
$-135,962

Audited Revenue Reconciliation

Revenue per Audited Statements
$571,497
Total Revenue per Audited Statements
$571,497
Total Revenue per Form 990
$571,497
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$560,544
Salaries, Compensation, and Employee Benefits$146,915
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$57,707$17,293-$75,000
Other Salaries and Wages$36,933$11,067-$48,000
Other Expenses$23,365$142-$23,365
Office Expenses$11,828$8,378-$20,206
Fees for Services Accounting-$18,394-$18,394
Other Employee Benefits$14,081$4,220-$18,301
Travel$15,745$415-$16,160
Insurance-$6,212-$6,212
Fees for Services Other$3,825$2,313-$6,138
Payroll Taxes$4,320$1,294-$5,614
All Other Expenses$4,920$340-$5,260
Occupancy$2,509$626-$3,135
Depreciation Depletion$2,483--$2,483
Total Functional Expenses$636,765$70,694$0$707,459

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$707,459
Total Expenses per Audited Statements$707,459
Total Expenses per Form 990$707,459
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
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 governing body review Part VI line 11

“The 990 is given to the treasurer to review with the entire board before filing. At this time, they can ask questions and changes can be made to the 990 before its filed. The draft 990 is provided to all the Board members for their review before it is filed.”

Governing documents etc available to public Part VI line 19

“SMGA governing documents are made available upon request. In addition, our annual report, Form 990 (with personal information redacted) and audit reports are available on our website.”

Part VII response or note to any other line in Part VII

“Both Chris Johnson and Warren Scott Allen were Executive Directors during part of the year. Prior to taking the position Chris Johnson was on the board of directors and the 5 hours was right for that period. Once he became the Executive Director, his hours changed to 40. At that time, he also stepped down from the board, but was reinstated in September 2022 at our annual meeting.”

Filing and Contact Details

Filer

Filer Name
Salute to Military Golf Association Inc
EIN
65-1296873
Address
14600 Argyle Club Road, Silver Spring, MD 20906

Signing Officer

Name
John W Barnes
Title
TreasurerBoard
Phone
3012333039
Signed
2023-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John W Barnes
Formed
2007
Legal Domicile
Md
Voting Board Members
15
Independent Board Members
15
Employees
2
Volunteers
125

Preparer

Firm
Mullins PC
Address
7625 Wisconsin Avenue, Bethesda, MD 20814
Preparer
John Mullins
Phone
2027706371
Supplemental Narrative

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

“SMGA is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. Income taxes are payable only on business activity income unrelated to SMGAs tax exempt purpose. There was no unrelated business income tax expense for the year then ended.Accounting principles generally accepted in the United States of America require SMGA to evaluate tax positions taken and recognize a tax liability if it is more likely than not that uncertain tax positions taken would not be sustained upon examination by taxing authorities. SMGA has analyzed tax positions taken and has concluded that, as of year end, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. SMGA had no interest and penalties related to income taxes for the year then ended. SMGA is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.Generally, SMGAs tax returns remain open for three years for federal and state examination.”

Raw XML AppendixShowing 400 of 466 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/BooksInCareOfDetail/PhoneNum03012333039
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IRS990/Desc0Training of combat wounded or injured veterans - SMGA has accomplished the following: 1. To date we have equipped over 2000 wounded warriors with properly fit golf clubs 2) we have offered free lessons or clinics more than 4000 combat wounded or injured veterans and service members 3) enabled the rehabilitative benefits of golf to improve the mental and physical condition of each veteran who has participated in an SMGA Golf program 4) provided wounded warriors with individualized player development programs - offering golf course access, tournament playing opportunities, free clinics, personal lessons, golf clubs and additional/specialized equipment, and golf experiences. Golf clinics have been offered at:Olney, MD; Ft. Bragg, NC; Boston, MA; Camp Lejeune, NC; Colorado Springs, CO; Chambers Bay WA; and Honolulu, HA. During 2020, individual lessons were provided through our American Golfer Program to 25 veterans not located near our chapter/clinic locations. In 2022 SMGA provided a total of over 165 sets of clubs to wounded and injured veterans.
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IRS990/Form990PartVIISectionAGrp/PersonNm4Matt Anderson
IRS990/Form990PartVIISectionAGrp/PersonNm5Jerry Shanahan
IRS990/Form990PartVIISectionAGrp/PersonNm6Brian Finan
IRS990/Form990PartVIISectionAGrp/PersonNm7Jordan Player
IRS990/Form990PartVIISectionAGrp/PersonNm8Anthony Fernandez
IRS990/Form990PartVIISectionAGrp/PersonNm9Pete Bechtel
IRS990/Form990PartVIISectionAGrp/PersonNm10Charles Eggleston
IRS990/Form990PartVIISectionAGrp/PersonNm11Andrew McCann
IRS990/Form990PartVIISectionAGrp/PersonNm12James D Winslow
IRS990/Form990PartVIISectionAGrp/PersonNm13John W Barnes
IRS990/Form990PartVIISectionAGrp/PersonNm14Jim Knorr
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive DirectorBoard Memb
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8General Counsel Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9ChairmanBoard Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12PresidentBoard Member
IRS990/Form990PartVIISectionAGrp/TitleTxt13TreasurerBoard Member
IRS990/Form990PartVIISectionAGrp/TitleTxt14Vice PresidentBoard Member
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IRS990/MissionDesc0Rehabilitative golf experiences for combat-wounded veterans to improve the quality of life for these American heroes. The SMGA believes that the rehabilitative benefits of golf can improve the mental and physical condition of each and every warrior returning from combat.
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IRS990/OtherExpensesGrp/Desc0Golf Equipment and Lessons
IRS990/OtherExpensesGrp/Desc1Golfing Opportunities
IRS990/OtherExpensesGrp/Desc2Tournament Expense
IRS990/OtherExpensesGrp/Desc3Trophies and Prizes
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IRS990/PrincipalOfficerNm0John W Barnes
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IRS990/ProgSrvcAccomActy2Grp/Desc0Although many of the Tournaments that support SMGA continue to be cancelled or modified due to COVID restrictions, SMGA and several of our sponsors were able to host 15 tournaments throughout the year. These tournaments not only provided SMGA with resources to support our veterans but also provided our wounded and injured veterans with an opportunity to participate in the tournaments.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt040205
IRS990/ProgSrvcAccomActy3Grp/Desc0The annual SMGA Tournament at Manor Country Club returned to full participation after 2 years of reduced participation due to COVID. For 2022 the tournament at Manor County Club raised over $103,000 in revenue.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SMGA is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. Income taxes are payable only on business activity income unrelated to SMGAs tax exempt purpose. There was no unrelated business income tax expense for the year then ended.Accounting principles generally accepted in the United States of America require SMGA to evaluate tax positions taken and recognize a tax liability if it is more likely than not that uncertain tax positions taken would not be sustained upon examination by taxing authorities. SMGA has analyzed tax positions taken and has concluded that, as of year end, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. SMGA had no interest and penalties related to income taxes for the year then ended. SMGA is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.Generally, SMGAs tax returns remain open for three years for federal and state examination.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Footnote for uncertain tax position under FIN 48 (Part X)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is given to the treasurer to review with the entire board before filing. At this time, they can ask questions and changes can be made to the 990 before its filed. The draft 990 is provided to all the Board members for their review before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SMGA governing documents are made available upon request. In addition, our annual report, Form 990 (with personal information redacted) and audit reports are available on our website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Both Chris Johnson and Warren Scott Allen were Executive Directors during part of the year. Prior to taking the position Chris Johnson was on the board of directors and the 5 hours was right for that period. Once he became the Executive Director, his hours changed to 40. At that time, he also stepped down from the board, but was reinstated in September 2022 at our annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VII response or note to any other line in Part VII
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