Civic Intelligence

Luling Golf Association Inc

990 • Fiscal year 2021 • EIN 74-2305965

Apr 01, 2020 to Mar 31, 2021 • Filed on Jul 06, 2021

P O Box 1255Luling, TX 78648

(830) 875-5114

Siviq Scores

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

Liabilities / Assets

91st percentile

0.49x

Higher debt load relative to assets than 91% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

87th percentile

0.41x

Higher debt load relative to revenue than 87% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Net Margin

62nd percentile

16%

Higher net margin than 62% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Asset Growth

96th percentile

129%

Faster asset growth than 96% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

74th percentile

27%

Faster revenue growth than 74% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$151,002

Up $85,129 (+129%) from 2020

Net Assets

Up

$77,020

Up $28,454 (+59%) from 2020

Liabilities

Up

$73,982

Up $56,675 (+327%) from 2020

Revenue

Up

$180,327

Up $38,833 (+27%) from 2020

Expenses

Up

$151,873

Up $2,562 (+1.7%) from 2020

Net Income

Up

$28,454

Up $36,271 (+464%) from 2020

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $106,311Liabilities 2011: $7,427Net Assets 2011: $98,8842011Assets 2012: $106,088Liabilities 2012: $5,893Net Assets 2012: $100,1952012Assets 2013: $128,830Liabilities 2013: $533Net Assets 2013: $128,2972013Assets 2014: $157,011Liabilities 2014: $25,464Net Assets 2014: $131,5472014Assets 2015: $129,639Liabilities 2015: $17,965Net Assets 2015: $111,6742015Assets 2016: $90,952Liabilities 2016: $10,421Net Assets 2016: $80,5312016Assets 2017: $78,112Liabilities 2017: $8,496Net Assets 2017: $69,6162017Assets 2018: $69,986Liabilities 2018: $4,722Net Assets 2018: $65,2642018Assets 2019: $79,512Liabilities 2019: $23,129Net Assets 2019: $56,3832019Assets 2020: $65,873Liabilities 2020: $17,307Net Assets 2020: $48,5662020Assets 2021: $151,002Liabilities 2021: $73,982Net Assets 2021: $77,0202021Assets 2022: $155,591Liabilities 2022: $69,930Net Assets 2022: $85,6612022Assets 2023: $155,493Liabilities 2023: $77,818Net Assets 2023: $77,6752023Assets 2024: $129,784Liabilities 2024: $50,406Net Assets 2024: $79,3782024Assets 2025: $214,537Liabilities 2025: $39,697Net Assets 2025: $174,8402025

Highlighted filing

2021

Assets$151,002
Liabilities$73,982
Net Assets$77,020

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $136,0252011Expenses 2012: $138,0632012Revenue 2013: $161,736Expenses 2013: $133,634Net Income 2013: $28,1022013Revenue 2014: $148,619Expenses 2014: $145,369Net Income 2014: $3,2502014Revenue 2015: $134,482Expenses 2015: $154,355Net Income 2015: -$19,8732015Revenue 2016: $119,226Expenses 2016: $150,369Net Income 2016: -$31,1432016Revenue 2017: $128,203Expenses 2017: $139,118Net Income 2017: -$10,9152017Revenue 2018: $116,525Expenses 2018: $120,877Net Income 2018: -$4,3522018Revenue 2019: $133,580Expenses 2019: $142,461Net Income 2019: -$8,8812019Revenue 2020: $141,494Expenses 2020: $149,311Net Income 2020: -$7,8172020Revenue 2021: $180,327Expenses 2021: $151,873Net Income 2021: $28,4542021Revenue 2022: $186,947Expenses 2022: $178,306Net Income 2022: $8,6412022Revenue 2023: $205,431Expenses 2023: $213,417Net Income 2023: -$7,9862023Revenue 2024: $265,898Expenses 2024: $264,195Net Income 2024: $1,7032024Revenue 2025: $340,572Expenses 2025: $245,110Net Income 2025: $95,4622025

Highlighted filing

2021

Revenue$180,327
Expenses$151,873
Net Income$28,454
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Jul 6, 2021
Return Version
2020v4.0
Gross Receipts
$240,021
Mission and Program Overview

Mission

Municipal golf course operation

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$43,623$100,344▲ $56,721
Rtn Earn Endowment Incm Other Fnds$35,429$63,883▲ $28,454
Cash and Non-Interest-Bearing Accounts$15,305$48,067▲ $32,762
Cap Stk Tr Prin Current Funds$13,137$13,137→ $0
Savings and Temporary Cash Investments$5,142$0▼ $5,142
Inventories for Sale or Use$1,803$2,591▲ $788
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$65,873$151,002▲ $85,129
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$13,897$69,733▲ $55,836
Accounts Payable and Accrued Expenses$3,410$4,249▲ $839
Total Liabilities$17,307$73,982▲ $56,675
Net Assets / Fund Balance
Total Net Assets Fund Balance$48,566$77,020▲ $28,454
Total Liabilities and Net Assets / Fund Balance$65,873$151,002▲ $85,129

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$100,344$230,564$330,908
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ben FloresPresident
Marc TaylorVice President
Brent HurtDirector
Don NelsonDirector
Lem Allen JrDirector
Lisa AlexanderDirector
Todd FrenchDirector
Frank MooreSecretary
Don WattsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$40,075
Program Service Revenue
$106,736
Investment Income
$4
Other Revenue
$33,512
All Other Contributions
$8,075
Change in Net Assets
$28,454
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$79,758
Salaries, Compensation, and Employee Benefits$72,115
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$53,143$13,286-$66,429
Depreciation Depletion$23,777--$23,777
Fees for Services Other$8,061$2,015-$10,076
All Other Expenses$7,487$1,782-$9,269
Payroll Taxes$4,549$1,137-$5,686
Other Expenses$3,756--$3,756
Fees for Services Accounting$2,864$716-$3,580
Interest$1,474--$1,474
Office Expenses$276$1,104-$1,380
Advertising$261--$261
Total Functional Expenses$131,833$20,040$0$151,873
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$51,739
Fundraising Direct Expenses$29,890
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
OILMEN'S TOURNAMENT$18,410$18,410$180$18,230
Monthly Tournaments$18,188$18,188-$18,188
Total Events$52,939$51,739$29,890$21,849
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
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Annual dues paying members

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members elect the board of directors annually

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Modifications or other changes to the governing documents require approval of the membership

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

Governing body notified that the annual form 990 is available for review prior to filing

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Luling Golf Association Inc
EIN
74-2305965
Phone
8308755114
Address
P O BOX 1255, LULING, TX 78648

Signing Officer

Name
Ben Flores
Title
President
Signed
2021-07-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ben Flores
Formed
1988
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
James E Rougeou CPA
Address
210 East Crockett, Luling, TX 78648
Preparer
James E Rougeou
Phone
8308753592
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01727
IRS990/OtherRevenueTotalAmt01727
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt013286
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt053143
IRS990/OtherSalariesAndWagesGrp/TotalAmt066429
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01137
IRS990/PayrollTaxesGrp/ProgramServicesAmt04549
IRS990/PayrollTaxesGrp/TotalAmt05686
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0BEN FLORES
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/BusinessCd2713910
IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL DUES
IRS990/ProgramServiceRevenueGrp/Desc1CART RENTAL / STORAGE
IRS990/ProgramServiceRevenueGrp/Desc2GREEN / TRAIL FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt031655
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt135519
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt239562
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt031655
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt135519
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt239562
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt041390
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt076661
IRS990/PYOtherRevenueAmt032221
IRS990/PYProgramServiceRevenueAmt067880
IRS990/PYRevenuesLessExpensesAmt0-7817
IRS990/PYSalariesCompEmpBnftPaidAmt072650
IRS990/PYTotalExpensesAmt0149311
IRS990/PYTotalRevenueAmt0141494
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt028454
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0180327
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt035429
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt063883
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05142
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0100344
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0230564
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0330908
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0100344
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt09600
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt08600
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesOtherEventsAmt07200
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt025400
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt01200
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt01200
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt029890
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0OILMEN'S TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0MONTHLY TOURNAMENTS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt01339
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt091
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt02044
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03474
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt018410
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt018188
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt016341
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt052939
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt018410
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt018188
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt015141
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt051739
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt021849
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0174
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesOtherEventsAmt0312
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0486
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt0150
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0330
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0180
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0100
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt0100
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0200
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANNUAL DUES PAYING MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE BOARD OF DIRECTORS ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MODIFICATIONS OR OTHER CHANGES TO THE GOVERNING DOCUMENTS REQUIRE APPROVAL OF THE MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING BODY NOTIFIED THAT THE ANNUAL FORM 990 IS AVAILABLE FOR REVIEW PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt065873
IRS990/TotalAssetsEOYAmt0151002
IRS990/TotalAssetsGrp/BOYAmt065873
IRS990/TotalAssetsGrp/EOYAmt0151002
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt040075
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020040
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0131833
IRS990/TotalFunctionalExpensesGrp/TotalAmt0151873
IRS990/TotalGrossUBIAmt031785
IRS990/TotalLiabilitiesBOYAmt017307
IRS990/TotalLiabilitiesEOYAmt073982
IRS990/TotalLiabilitiesGrp/BOYAmt017307
IRS990/TotalLiabilitiesGrp/EOYAmt073982
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt048566
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt077020
IRS990/TotalProgramServiceExpensesAmt0131833
IRS990/TotalProgramServiceRevenueAmt0106736

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.40$1.75$3.41$2.45$0.95
2024Summary only. Only limited summary data is available for this year.$1.30$0.50$0.79$2.66$2.64$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.78$0.78$2.05$2.13$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.56$0.70$0.86$1.87$1.78$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.51$0.74$0.77$1.80$1.52$0.28
2020Summary only. Only limited summary data is available for this year.$0.66$0.17$0.49$1.41$1.49$0.08
2019Summary only. Only limited summary data is available for this year.$0.80$0.23$0.56$1.34$1.42$0.09
2018Summary only. Only limited summary data is available for this year.$0.70$0.05$0.65$1.17$1.21$0.04
2017Summary only. Only limited summary data is available for this year.$0.78$0.08$0.70$1.28$1.39$0.11
2016Summary only. Only limited summary data is available for this year.$0.91$0.10$0.81$1.19$1.50$0.31
2015Summary only. Only limited summary data is available for this year.$1.30$0.18$1.12$1.34$1.54$0.20
2014Summary only. Only limited summary data is available for this year.$1.57$0.25$1.32$1.49$1.45$0.03
2013Summary only. Only limited summary data is available for this year.$1.29$0.01$1.28$1.62$1.34$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.06$1.00$1.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.07$0.99$1.36