Civic Intelligence

Bobby Jones Golf Course Foundation Inc.

990 • Fiscal year 2016 • EIN 81-0778972

Jan 01, 2016 to Dec 31, 2016 • Filed on May 15, 2017

Organization Profilewww.bjgcfoundation.org
2560 Brookdale Drive NWAtlanta, GA 30305

(404) 915-4574

Siviq Scores

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

Liabilities / Assets

59th percentile

0.18x

Higher debt load relative to assets than 59% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

71st percentile

0.34x

Higher debt load relative to revenue than 71% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

98th percentile

86%

Higher net margin than 98% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Balance Sheet
Liabilities / Assets59th percentile

Assets

$2,655,445

No earlier filing loaded for comparison.

Net Assets

$2,190,200

No earlier filing loaded for comparison.

Liabilities

$465,245

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin98th percentile

Revenue

$1,378,087

No earlier filing loaded for comparison.

Expenses

$187,887

No earlier filing loaded for comparison.

Net Income

$1,190,200

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$40M$30M$20M$10M$0Assets 2016: $2,655,445Liabilities 2016: $465,245Net Assets 2016: $2,190,2002016Assets 2017: $20,329,932Liabilities 2017: $6,003,710Net Assets 2017: $14,326,2222017Assets 2018: $29,712,595Liabilities 2018: $5,748,592Net Assets 2018: $23,964,0032018Assets 2019: $30,201,042Liabilities 2019: $6,513,977Net Assets 2019: $23,687,0652019Assets 2020: $34,301,946Liabilities 2020: $9,294,275Net Assets 2020: $25,007,6712020Assets 2021: $31,660,567Liabilities 2021: $8,184,485Net Assets 2021: $23,476,0822021Assets 2022: $30,950,373Liabilities 2022: $7,685,592Net Assets 2022: $23,264,7812022Assets 2023: $30,092,912Liabilities 2023: $7,301,724Net Assets 2023: $22,791,1882023Assets 2024: $28,329,525Liabilities 2024: $6,476,272Net Assets 2024: $21,853,2532024

Highlighted filing

2016

Assets$2,655,445
Liabilities$465,245
Net Assets$2,190,200
Open 2016 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$15M$10M$5.0M$0-$5.0MRevenue 2016: $1,378,087Expenses 2016: $187,887Net Income 2016: $1,190,2002016Revenue 2017: $13,140,906Expenses 2017: $1,004,198Net Income 2017: $12,136,7082017Revenue 2018: $6,224,545Expenses 2018: $1,336,764Net Income 2018: $4,887,7812018Revenue 2019: $3,271,457Expenses 2019: $3,548,395Net Income 2019: -$276,9382019Revenue 2020: $5,982,805Expenses 2020: $4,662,199Net Income 2020: $1,320,6062020Revenue 2021: $4,664,421Expenses 2021: $6,196,010Net Income 2021: -$1,531,5892021Revenue 2022: $6,087,396Expenses 2022: $6,298,697Net Income 2022: -$211,3012022Revenue 2023: $5,806,016Expenses 2023: $6,279,609Net Income 2023: -$473,5932023Revenue 2024: $6,421,183Expenses 2024: $7,359,118Net Income 2024: -$937,9352024

Highlighted filing

2016

Revenue$1,378,087
Expenses$187,887
Net Income$1,190,200
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 15, 2017
Return Version
2016v3.0
Gross Receipts
$1,382,585
Mission and Program Overview

Mission

The bobby jones golf course foundation is a non-profit organization committed to growing the game of golf through access to improved public golf and professional golf instruction and programming. Our new facility will include: -the renovation of the current 18 holes of 5,800 yards into a 9 hole reversible course, designed by bob cupp to provide 18 unique holes of up to 7,500 yards with a wide range of tees for juniors through elite players. -a new two-ended, driving range and a state-of-the-art instructional center. -programming and instruction by experienced golf professionals designed to make the game more enjoyable. -9-hole "wee links" of 50-70 yard holes designed by bob cupp for juniors. -a new practice facility for georgia state university women's and men's golf teams. Benefits of the project: -create a course and facility that honors the memory and legacy of bobby jones. -turn an obsolete, dangerous, 18-hole, 5,800 yard public course into a reversible, 9 hole gem that can be enjo

To grow the game of golf through access to improved public golf and professional golf instruction programming.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$1,339,588▲ $1,339,588
Cash and Non-Interest-Bearing Accounts$0$758,536▲ $758,536
Pledges and Grants Receivable$0$538,245▲ $538,245
Loans From Officers Directors$0$100,000▲ $100,000
Inventories for Sale or Use$0$7,270▲ $7,270
Accounts Receivable$0$3,911▲ $3,911
Prepaid Expenses and Deferred Charges$0$2,585▲ $2,585
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Total Assets$0$2,655,445▲ $2,655,445
Other Assets Total$0$5,310▲ $5,310
Liabilities
Accounts Payable and Accrued Expenses$0$365,245▲ $365,245
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$465,245▲ $465,245
Net Assets / Fund Balance
Unrestricted Net Assets$0$2,185,500▲ $2,185,500
Temporarily Rstr Net Assets$0$4,700▲ $4,700
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$0$2,190,200▲ $2,190,200
Total Liabilities and Net Assets / Fund Balance$0$2,655,445▲ $2,655,445

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,339,588-$1,339,588

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016-$4,700--$4,700
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Chuck PalmerChairman
Bill BlalockPresident
Martin J ElgisonPresident
Beth ChandlerBoard Member
Brian AlbertsonBoard Member
Carey BrownBoard Member
Dr Robert T Jones IVBoard Member
Mark MongellBoard Member
Ryan TeagueBoard Member
Sam HatcherBoard Member
Susan BellBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,307,092
Program Service Revenue
$61,958
Investment Income
$0
Other Revenue
$9,037
All Other Contributions
$1,307,092
Change in Net Assets
$1,190,200

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,378,087
Revenue Not Reported on Form 990
$1,104,498
Total Revenue per Audited Statements
$2,482,585
Total Revenue per Form 990
$1,378,087
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$126,652
Professional Fundraising Fees$61,235
Total Fundraising Expense$61,235
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$61,318$7,649-$68,967
Fees for Services Professional Fundraising--$61,235$61,235
Insurance$4,661$4,122-$8,783
Occupancy$6,107$154-$6,261
Advertising$1,431--$1,431
Other Expenses$1,406$850-$1,406
Fees for Services Other$469--$469
Fees for Services Legal$309--$309
Travel$255--$255
Information Technology$118--$118
Total Functional Expenses$113,877$12,775$61,235$187,887

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$292,385
Expenses per Audited Statements$187,887
Total Expenses per Form 990$187,887
Expenses Not Reported on Form 990$104,498
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$61,235
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$100,000▲ $100,000
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Part VI, Line 3

“Mosaic Clubs and Resorts provides turnkey management services to the Foundation. Mosaic manages the golf course operations; this includes maintaining equipment, supplies and insurance coverage; managing employees and payroll and marketing for the course. Total management fees paid to Mosaic in 2016 were $18,742.”

Part VI, Line 11A

“The Form 990 is prepared by an outside accountant and is provided to the Board of Directors for review before it is filed.”

Part VI, Line 12

“All directors are required to disclose conflicts of interest. The president of the Foundation monitors compliance with the policy.”

Part VI, Line 15

“The Foundation does not compensate directors.”

Part VI, Line 19

“The conflict of Interest Policy is made available upon request.”

Part VI, Schedule B

“The Board of Directors is developing other governance policies for adoption in 2017, including whistleblower policy and document retention and destruction policy. The gift acceptance policy was adopted in February 2017.”

Filing and Contact Details

Filer

Filer Name
Bobby Jones Golf Course Foundation Inc
EIN
81-0778972
In Care Of
% MARTIN J ELGISON
Phone
4049154574
Address
2560 Brookdale Drive NW, Atlanta, GA 30305

Signing Officer

Name
Martin J Elgison
Title
President
Phone
4049154574
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martin J Elgison
Formed
2015
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
Smith & Howard Pc
Address
271 17TH STREET SUITE 1600, ATLANTA, GA 30363
Preparer
Mark Abrams
Phone
4048746244
Supplemental Narrative

Additional Explanations

Part XI, Line 9

“The foundation received $1,000,000 of donated services during 2016. Of that amount, $1,000,000 was capitalized to fixed assets and $100,000 was reported as professional services expense. For tax purposes, revenue is reduced by $1,100,000 and expense is reduced by $100,000. The remaining $1,000,000 difference is reported as a net asset reconciliation item on Part XI.”

Financial Statement Notes

Schedule D, Line 2D

“$1,842 cost of goods sold is netted with Food & Beverage Revenue $2,656 cost of good sold is netted with Merchandise Revenue ------- $4,498”

Schedule D, Line 2D

“$1,842 cost of goods sold is netted with Food & Beverage Revenue $2,656 cost of good sold is netted with Merchandise Revenue ------- $4,498”

Schedule D, Part V

“The Foundation received $4,700 in restricted contributions for a memorial project in the name of the late Bob Cupp.”

Schedule D, Part VI

“Building reported on Schedule D, Part VI represents Contruction in Progress.”

Schedule D, Part X, Question 2

“The Foundation is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and, therefore, no provision or liability for income taxes is included in the accompanying financial statements. The Foundation will annually evaluate all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Foundation takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the Foundation is subject to examination by federal and state taxing authorities. The Foundation is potentially subject to tax examinations for all tax years since inception.”

Schedule D, Part XI & XII

“The foundation received $1,000,000 of donated services during 2016. Of that amount, $1,000,000 was capitalized to fixed assets and $100,000 was reported as professional services expense. For tax purposes, revenue is reduced by $1,100,000 and expense is reduced by $100,000. The remaining $1,000,000 difference is reported as a net asset reconciliation item on Part XI.”

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IRS990/MissionDesc0THE BOBBY JONES GOLF COURSE FOUNDATION IS A NON-PROFIT ORGANIZATION COMMITTED TO GROWING THE GAME OF GOLF THROUGH ACCESS TO IMPROVED PUBLIC GOLF AND PROFESSIONAL GOLF INSTRUCTION AND PROGRAMMING. OUR NEW FACILITY WILL INCLUDE: -THE RENOVATION OF THE CURRENT 18 HOLES OF 5,800 YARDS INTO A 9 HOLE REVERSIBLE COURSE, DESIGNED BY BOB CUPP TO PROVIDE 18 UNIQUE HOLES OF UP TO 7,500 YARDS WITH A WIDE RANGE OF TEES FOR JUNIORS THROUGH ELITE PLAYERS. -A NEW TWO-ENDED, DRIVING RANGE AND A STATE-OF-THE-ART INSTRUCTIONAL CENTER. -PROGRAMMING AND INSTRUCTION BY EXPERIENCED GOLF PROFESSIONALS DESIGNED TO MAKE THE GAME MORE ENJOYABLE. -9-HOLE "WEE LINKS" OF 50-70 YARD HOLES DESIGNED BY BOB CUPP FOR JUNIORS. -A NEW PRACTICE FACILITY FOR GEORGIA STATE UNIVERSITY WOMEN'S AND MEN'S GOLF TEAMS. BENEFITS OF THE PROJECT: -CREATE A COURSE AND FACILITY THAT HONORS THE MEMORY AND LEGACY OF BOBBY JONES. -TURN AN OBSOLETE, DANGEROUS, 18-HOLE, 5,800 YARD PUBLIC COURSE INTO A REVERSIBLE, 9 HOLE GEM THAT CAN BE ENJO
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0$1,842 cost of goods sold is netted with Food & Beverage Revenue $2,656 cost of good sold is netted with Merchandise Revenue ------- $4,498
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1$1,842 cost of goods sold is netted with Food & Beverage Revenue $2,656 cost of good sold is netted with Merchandise Revenue ------- $4,498
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2The Foundation received $4,700 in restricted contributions for a memorial project in the name of the late Bob Cupp.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Building reported on Schedule D, Part VI represents Contruction in Progress.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4The Foundation is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and, therefore, no provision or liability for income taxes is included in the accompanying financial statements. The Foundation will annually evaluate all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Foundation takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the Foundation is subject to examination by federal and state taxing authorities. The Foundation is potentially subject to tax examinations for all tax years since inception.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt5The foundation received $1,000,000 of donated services during 2016. Of that amount, $1,000,000 was capitalized to fixed assets and $100,000 was reported as professional services expense. For tax purposes, revenue is reduced by $1,100,000 and expense is reduced by $100,000. The remaining $1,000,000 difference is reported as a net asset reconciliation item on Part XI.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule D, Part V
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule D, Part VI
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4Schedule D, Part X, Question 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc5Schedule D, Part XI & XII
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Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,655,445
Liabilities
$465,245
Net assets
$2,190,200
Revenue
$1,378,087
Expenses
$187,887
Net income
$1,190,200
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$28.3$6.48$21.9$6.42$7.36$0.94
2023Detailed filing. Detailed filing data is available for this year.$30.1$7.30$22.8$5.81$6.28$0.47
2022Detailed filing. Detailed filing data is available for this year.$31.0$7.69$23.3$6.09$6.30$0.21
2021Detailed filing. Detailed filing data is available for this year.$31.7$8.18$23.5$4.66$6.20$1.53
2020Detailed filing. Detailed filing data is available for this year.$34.3$9.29$25.0$5.98$4.66$1.32
2019Summary only. Only limited summary data is available for this year.$30.2$6.51$23.7$3.27$3.55$0.28
2018Detailed filing. Detailed filing data is available for this year.$29.7$5.75$24.0$6.22$1.34$4.89
2017Detailed filing. Detailed filing data is available for this year.$20.3$6.00$14.3$13.1$1.00$12.1
2016Detailed filing. Detailed filing data is available for this year.$2.66$0.47$2.19$1.38$0.19$1.19