Civic Intelligence

Arkansas State Golf Association

990 • Fiscal year 2017 • EIN 71-0470120

Jan 01, 2017 to Dec 31, 2017 • Filed on Mar 07, 2018

3 Eagle Hill CourtLittle Rock, AR 72210

(501) 455-2742

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.02x

Higher debt load relative to assets than 42% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

38th percentile

0.01x

Higher debt load relative to revenue than 38% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

65th percentile

10%

Higher net margin than 65% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

78th percentile

$73,448

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 11.3% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

73rd percentile

16%

Faster asset growth than 73% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

27th percentile

-6.8%

Faster revenue growth than 27% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$494,856

Up $67,739 (+16%) from 2016

Net Assets

Up

$487,318

Up $66,876 (+16%) from 2016

Liabilities

Up

$7,538

Up $863 (+13%) from 2016

Revenue

Down

$651,614

Down $47,801 (-6.8%) from 2016

Expenses

Down

$584,738

Down $84,242 (-13%) from 2016

Net Income

Up

$66,876

Up $36,441 (+120%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $394,966Liabilities 2010: $1,103Net Assets 2010: $393,8632010Assets 2011: $356,983Liabilities 2011: $2,805Net Assets 2011: $354,1782011Assets 2012: $333,577Liabilities 2012: $14,075Net Assets 2012: $319,5022012Assets 2013: $356,426Liabilities 2013: $5,318Net Assets 2013: $351,1082013Assets 2014: $379,782Liabilities 2014: $6,427Net Assets 2014: $373,3552014Assets 2015: $391,350Liabilities 2015: $1,348Net Assets 2015: $390,0022015Assets 2016: $427,117Liabilities 2016: $6,675Net Assets 2016: $420,4422016Assets 2017: $494,856Liabilities 2017: $7,538Net Assets 2017: $487,3182017Assets 2018: $540,471Liabilities 2018: $4,935Net Assets 2018: $535,5362018Assets 2019: $464,663Liabilities 2019: $4,870Net Assets 2019: $459,7932019Assets 2020: $529,024Liabilities 2020: $5,210Net Assets 2020: $523,8142020Assets 2021: $634,005Liabilities 2021: $10,359Net Assets 2021: $623,6462021Assets 2022: $753,189Liabilities 2022: $6,003Net Assets 2022: $747,1862022Assets 2023: $831,604Liabilities 2023: -$727Net Assets 2023: $832,3312023Assets 2024: $2,036,746Liabilities 2024: $8,749Net Assets 2024: $2,027,9972024

Highlighted filing

2017

Assets$494,856
Liabilities$7,538
Net Assets$487,318

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $549,3702010Revenue 2011: $562,764Expenses 2011: $602,449Net Income 2011: -$39,6852011Expenses 2012: $604,8692012Revenue 2013: $590,020Expenses 2013: $558,414Net Income 2013: $31,6062013Revenue 2014: $624,024Expenses 2014: $601,777Net Income 2014: $22,2472014Revenue 2015: $636,988Expenses 2015: $620,341Net Income 2015: $16,6472015Revenue 2016: $699,415Expenses 2016: $668,980Net Income 2016: $30,4352016Revenue 2017: $651,614Expenses 2017: $584,738Net Income 2017: $66,8762017Revenue 2018: $647,292Expenses 2018: $599,074Net Income 2018: $48,2182018Revenue 2019: $584,623Expenses 2019: $660,366Net Income 2019: -$75,7432019Revenue 2020: $634,494Expenses 2020: $570,473Net Income 2020: $64,0212020Revenue 2021: $736,156Expenses 2021: $636,324Net Income 2021: $99,8322021Revenue 2022: $837,673Expenses 2022: $714,133Net Income 2022: $123,5402022Revenue 2023: $890,355Expenses 2023: $805,210Net Income 2023: $85,1452023Revenue 2024: $2,057,960Expenses 2024: $859,248Net Income 2024: $1,198,7122024

Highlighted filing

2017

Revenue$651,614
Expenses$584,738
Net Income$66,876
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 7, 2018
Return Version
2017v2.2
Gross Receipts
$651,614
Mission and Program Overview

Mission

Support and promotion of amature golf

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$392,926$461,165▲ $68,239
Savings and Temporary Cash Investments$18,902$18,920▲ $18
Accounts Receivable$13,482$13,262▼ $220
Prepaid Expenses and Deferred Charges$1,807$1,509▼ $298
Total Assets$427,117$494,856▲ $67,739
Liabilities
Accounts Payable and Accrued Expenses$6,675$7,538▲ $863
Total Liabilities$6,675$7,538▲ $863
Net Assets / Fund Balance
Unrestricted Net Assets$305,359$365,464▲ $60,105
Permanently Rstr Net Assets$100,000$100,000→ $0
Temporarily Rstr Net Assets$15,083$21,854▲ $6,771
Total Net Assets Fund Balance$420,442$487,318▲ $66,876
Total Liabilities and Net Assets / Fund Balance$427,117$494,856▲ $67,739

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$90,585-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jay FoxExecutive DirectorFT$73,448$73,448
Terri Green McgeeKey EmployeeFT$44,234$44,234

Board Members and Trustees

NameTitle
Chris JenkinsPresident
Stan LeeVice President
Alan HollandDirector
Barry HowardDirector
Beth FosterDirector
Charly JonesDirector
Cippy SmithDirector
Jim ArnoldDirector
Jim BucknerDirector
Joey NicholsDirector
Rick MccoyDirector
Timo AndersonDirector
Wes McnultyDirector
Carrie HallDircetor
David ShireySecretary
Joe MoweryTresurer
Revenue and Support

Revenue Composition

Contributions and Grants
$202,314
Program Service Revenue
$448,087
Investment Income
$1,213
Other Revenue
$0
Change in Net Assets
$66,876
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$365,694
Salaries, Compensation, and Employee Benefits$219,044
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$261,130$16,384-$261,130
Other Salaries and Wages-$178,397-$178,397
Occupancy-$18,000-$18,000
Other Employee Benefits-$14,189-$14,189
Payroll Taxes-$13,850-$13,850
Pension Plan Contributions-$12,608-$12,608
Conferences and Meetings-$10,667-$10,667
Office Expenses-$10,239-$10,239
Advertising-$2,027-$2,027
Fees for Services Other-$94-$94
Total Functional Expenses$261,130$323,608$0$584,738
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
Yes
Audit committee
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
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

Governing body decisions Part VI line 7B

All wages and salaries of the staff are board reviewed and approved annually.

Form 990 governing body review Part VI line 11

The board of directors annually reviews all financial reports and tax returns.

CEO executive director top management comp Part VI line 15A

All staff positions and corresponding wages and benefits are board approved annually.

Other officer or key employee compensation Part VI line 15B

All staff wages and benefits are board approved annually.

Governing documents etc available to public Part VI line 19

All annual reports and associated tax returns are available to public upon request.

Filing and Contact Details

Filer

Filer Name
Arkansas State Golf Association
EIN
71-0470120
Address
3 EAGLE HILL COURT, LITTLE ROCK, AR 72210

Signing Officer

Name
Jay Fox
Title
Executive Direc
Phone
8009842742
Signed
2018-03-07
Discuss with paid preparer
Yes

Organization Details

Formed
1988
Legal Domicile
Ar
Voting Board Members
32
Independent Board Members
32
Employees
6

Preparer

Firm
Moore and Aikman CPA Pa
Address
PO BOX 2084, RUSSELLVILLE, AR 72811
Preparer
Kevin Moore CPA
Phone
4799677636
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

TO BALANCE IMMATERIAL

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IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE PRESIDENT
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/ManagementAndGeneralAmt018000
IRS990/OccupancyGrp/TotalAmt018000
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010239
IRS990/OfficeExpensesGrp/TotalAmt010239
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt014189
IRS990/OtherEmployeeBenefitsGrp/TotalAmt014189
IRS990/OtherExpensesGrp/Desc0OFFICE AND ADMIN EXP
IRS990/OtherExpensesGrp/Desc1GOLF AWARDS HALL OF FAME EXP
IRS990/OtherExpensesGrp/Desc2DIRECT PROGRAM EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt047153
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt116384
IRS990/OtherExpensesGrp/ProgramServicesAmt0261130
IRS990/OtherExpensesGrp/TotalAmt047153
IRS990/OtherExpensesGrp/TotalAmt116384
IRS990/OtherExpensesGrp/TotalAmt2261130
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0178397
IRS990/OtherSalariesAndWagesGrp/TotalAmt0178397
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013850
IRS990/PayrollTaxesGrp/TotalAmt013850
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt012608
IRS990/PensionPlanContributionsGrp/TotalAmt012608
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0100000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0100000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01807
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01509
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REVENUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0448087
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0448087
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01047
IRS990/PYOtherExpensesAmt0411930
IRS990/PYProgramServiceRevenueAmt0503821
IRS990/PYRevenuesLessExpensesAmt030435
IRS990/PYSalariesCompEmpBnftPaidAmt0257050
IRS990/PYTotalExpensesAmt0668980
IRS990/PYTotalRevenueAmt0699415
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt066876
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt018902
IRS990/SavingsAndTempCashInvstGrp/EOYAmt018920
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0202314
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0194547
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0200811
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0206947
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0213680
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01018299
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01047
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0265
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0268
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0263
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0448087
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0503821
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0435912
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0416809
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0376077
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02180706
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01047
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0265
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0268
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0263
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01843
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportCY509Pct00.99940
IRS990ScheduleA/PublicSupportPY509Pct00.99930
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0698368
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0636723
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0623756
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0589757
IRS990ScheduleA/Total509Grp/TotalAmt03199005
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0650401
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0699415
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0636988
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0624024
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0590020
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03200848
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt090585
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt090585
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL WAGES AND SALARIES OF THE STAFF ARE BOARD REVIEWED AND APPROVED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ANNUALLY REVIEWS ALL FINANCIAL REPORTS AND TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL STAFF POSITIONS AND CORRESPONDING WAGES AND BENEFITS ARE BOARD APPROVED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL STAFF WAGES AND BENEFITS ARE BOARD APPROVED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL ANNUAL REPORTS AND ASSOCIATED TAX RETURNS ARE AVAILABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TO BALANCE IMMATERIAL
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt015083
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt021854
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0427117
IRS990/TotalAssetsEOYAmt0494856
IRS990/TotalAssetsGrp/BOYAmt0427117
IRS990/TotalAssetsGrp/EOYAmt0494856
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0202314
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0323608
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0261130
IRS990/TotalFunctionalExpensesGrp/TotalAmt0584738
IRS990/TotalGrossUBIAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.01$2.03$2.06$0.86$1.20
2023Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$0.89$0.81$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.75$0.01$0.75$0.84$0.71$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.63$0.01$0.62$0.74$0.64$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.53$0.01$0.52$0.63$0.57$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$0.58$0.66$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$0.65$0.60$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.01$0.49$0.65$0.58$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.43$0.01$0.42$0.70$0.67$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.64$0.62$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.38$0.01$0.37$0.62$0.60$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.36$0.01$0.35$0.59$0.56$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.01$0.32$0.60
2011Summary only. Only limited summary data is available for this year.$0.36$0.00$0.35$0.56$0.60$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.00$0.39$0.55