Civic Intelligence

Washington Junior Golf Association

990 • Fiscal year 2020 • EIN 91-0991417

Oct 01, 2019 to Sep 30, 2020 • Filed on Feb 16, 2021

6314 19th Street West Suite 14Fircrest, WA 98466

(253) 564-0348

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Higher debt load relative to assets than 32% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

33rd percentile

0.01x

Higher debt load relative to revenue than 33% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

58th percentile

11%

Higher net margin than 58% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

78th percentile

$74,525

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 16.0% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

49th percentile

5.8%

Faster asset growth than 49% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

43rd percentile

-6.0%

Faster revenue growth than 43% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$927,847

Up $51,084 (+5.8%) from 2019

Net Assets

Up

$925,248

Up $50,924 (+5.8%) from 2019

Liabilities

Up

$2,599

Up $160 (+6.6%) from 2019

Revenue

Down

$465,657

Down $29,798 (-6.0%) from 2019

Expenses

Down

$414,733

Down $76,242 (-16%) from 2019

Net Income

Up

$50,924

Up $46,444 (+1037%) from 2019

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 2010: $400,260Liabilities 2010: $3,381Net Assets 2010: $396,8792010Assets 2011: $397,345Liabilities 2011: $3,184Net Assets 2011: $394,1612011Assets 2012: $494,952Liabilities 2012: $3,078Net Assets 2012: $491,8742012Assets 2013: $500,925Liabilities 2013: $3,128Net Assets 2013: $497,7972013Assets 2014: $544,279Liabilities 2014: $2,649Net Assets 2014: $541,6302014Assets 2015: $543,013Liabilities 2015: $2,679Net Assets 2015: $540,3342015Assets 2016: $553,492Liabilities 2016: $2,520Net Assets 2016: $550,9722016Assets 2017: $809,701Liabilities 2017: $2,584Net Assets 2017: $807,1172017Assets 2018: $851,784Liabilities 2018: $2,239Net Assets 2018: $849,5452018Assets 2019: $876,763Liabilities 2019: $2,439Net Assets 2019: $874,3242019Assets 2020: $927,847Liabilities 2020: $2,599Net Assets 2020: $925,2482020Assets 2021: $1,154,352Liabilities 2021: $2,539Net Assets 2021: $1,151,8132021Assets 2022: $1,026,048Liabilities 2022: $2,224Net Assets 2022: $1,023,8242022Assets 2023: $1,211,735Liabilities 2023: $2,439Net Assets 2023: $1,209,2962023Assets 2024: $1,489,732Liabilities 2024: $2,663Net Assets 2024: $1,487,0692024

Highlighted filing

2020

Assets$927,847
Liabilities$2,599
Net Assets$925,248

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $308,339Expenses 2010: $324,723Net Income 2010: -$16,3842010Expenses 2011: $333,9692011Expenses 2012: $325,2532012Expenses 2013: $352,2452013Revenue 2014: $411,762Expenses 2014: $392,646Net Income 2014: $19,1162014Revenue 2015: $385,309Expenses 2015: $384,954Net Income 2015: $3552015Revenue 2016: $402,931Expenses 2016: $405,760Net Income 2016: -$2,8292016Revenue 2017: $694,247Expenses 2017: $473,037Net Income 2017: $221,2102017Revenue 2018: $466,734Expenses 2018: $463,049Net Income 2018: $3,6852018Revenue 2019: $495,455Expenses 2019: $490,975Net Income 2019: $4,4802019Revenue 2020: $465,657Expenses 2020: $414,733Net Income 2020: $50,9242020Revenue 2021: $605,359Expenses 2021: $535,397Net Income 2021: $69,9622021Revenue 2022: $591,008Expenses 2022: $560,884Net Income 2022: $30,1242022Revenue 2023: $702,560Expenses 2023: $624,883Net Income 2023: $77,6772023Revenue 2024: $709,727Expenses 2024: $621,122Net Income 2024: $88,6052024

Highlighted filing

2020

Revenue$465,657
Expenses$414,733
Net Income$50,924
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Feb 16, 2021
Return Version
2019v5.0
Gross Receipts
$465,657
Mission and Program Overview

Mission

To provide golf/tournament opportunities and instruction for youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$585,923$635,021▲ $49,098
Cash and Non-Interest-Bearing Accounts$144,500$139,902▼ $4,598
Savings and Temporary Cash Investments$81,376$81,901▲ $525
Land, Buildings, and Equipment, Net$3,424$7,287▲ $3,863
Prepaid Expenses and Deferred Charges$690$690→ $0
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$876,763$927,847▲ $51,084
Other Assets Total$60,850$63,046▲ $2,196
Liabilities
Other Liabilities$2,439$2,599▲ $160
Total Liabilities$2,439$2,599▲ $160
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$874,324$925,248▲ $50,924
Total Net Assets Fund Balance$874,324$925,248▲ $50,924
Total Liabilities and Net Assets / Fund Balance$876,763$927,847▲ $51,084

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,120$82,533$89,653
Other Land Buildings$167$1,957$2,124
Other Assets Org$63,046--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tyler JohnsenExecutive DirectorFT$74,525$74,525

Board Members and Trustees

NameTitle
Allen HatleyPresident
Jim Von DoehrenVice President
Brady McMullinDirector
Brent WebberDirector
Casey McMullinDirector
Dan HarringtonDirector
Dan TachellDirector
Drew HaliliDirector
George HullDirector
Jennifer BoothDirector
Karen HatleyDirector
Manuel HaliliDirector
Mark GermanDirector
Mike LeonenDirector
Pam RachorDirector
Rick LarsonDirector
Steve PrughDirector
Tim BordeauxDirector
Jennifer Von DoehrenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$149,442
Program Service Revenue
$264,395
Investment Income
$51,820
Other Revenue
$0
All Other Contributions
$149,442
Change in Net Assets
$50,924
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$242,423
Salaries, Compensation, and Employee Benefits$172,310
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$37,263$37,262-$74,525
Other Salaries and Wages$30,375$30,376-$60,751
All Other Expenses$33,318$10,603-$43,921
Other Employee Benefits$18,854$6,284-$25,138
Occupancy$7,613$7,613-$15,226
Other Expenses$20,454$12,125-$12,125
Payroll Taxes$5,948$5,948-$11,896
Office Expenses-$7,252-$7,252
Insurance$2,020$673-$2,693
Depreciation Depletion-$1,196-$1,196
Fees for Services Accounting-$991-$991
Total Functional Expenses$294,410$120,323$0$414,733
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$2,599
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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, Part VI, Line 11B: Form 990 Review Process

The 990 is reviewed by the executive director before it is submitted to the Internal Revenue Service.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Washington Junior Golf Association
EIN
91-0991417
Phone
2535640348
Address
6314 19th Street West Suite 14, Fircrest, WA 98466

Signing Officer

Name
Tyler Johnsen
Title
Executive Director
Signed
2021-02-16
Discuss with paid preparer
Yes

Organization Details

Formed
1977
Legal Domicile
Wa
Voting Board Members
20
Independent Board Members
20
Employees
2

Preparer

Firm
McSwain & Company
Address
612 Woodland Square Loop Ste 300 SE, Lacey, WA 98503
Preparer
Patrick Nolan CPA
Phone
3603579304
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Other Program Services

Form 990, Part IX, Line 24E: Other Expenses

Annual Meeting Expense: Column (A) - Total = $8543; Column (B) - Program Services = $0; Column (C) - Management & General = $8543; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Awards/ Trophies: Column (A) - Total = $11069; Column (B) - Program Services = $11069; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Electricity: Column (A) - Total = $885; Column (B) - Program Services = $442; Column (C) - Management & General = $443; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $1480; Column (B) - Program Services = $1184; Column (C) - Management & General = $296; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Printing and Publications: Column (A) - Total = $6017; Column (B) - Program Services = $6017; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Rules Official Expense: Column (A) - Total = $4886; Column (B) - Program Services = $4886; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Team Matches: Column (A) - Total = $8399; Column (B) - Program Services = $8399; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Telephone: Column (A) - Total = $2642; Column (B) - Program Services = $1321; Column (C) - Management & General = $1321; Column (D) - Fundraising = $0

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
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IRS990/FormationYr01977
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0465657
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IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
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IRS990/IndependentVotingMemberCnt020
IRS990/IndivRcvdGreaterThan100KCnt00
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IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/ManagementAndGeneralAmt0673
IRS990/InsuranceGrp/ProgramServicesAmt02020
IRS990/InsuranceGrp/TotalAmt02693
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt0635021
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IRS990/LandBldgEquipAccumDeprecAmt084490
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IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To provide golf/tournament opportunities and instruction for youth.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0874324
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OccupancyGrp/TotalAmt015226
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07252
IRS990/OfficeExpensesGrp/TotalAmt07252
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IRS990/OperateHospitalInd0false
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IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt018854
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IRS990/OtherExpensesGrp/Desc0Tournament Expense
IRS990/OtherExpensesGrp/Desc1Course Usage Fees
IRS990/OtherExpensesGrp/Desc2State Championship
IRS990/OtherExpensesGrp/Desc3Administrative Expense
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IRS990/PayrollTaxesGrp/ProgramServicesAmt05948
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0228320
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt136075
IRS990/ProgSrvcAccomActy2Grp/Desc0Organizing Washington State Junior Golf Tournament and other related activities for youth.
IRS990/ProgSrvcAccomActy3Grp/Desc0Awards and trophies presented at junior golf matches.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0106628
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IRS990/PYTotalExpensesAmt0490975
IRS990/PYTotalRevenueAmt0495455
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/ReconcilationRevenueExpnssAmt050924
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt081376
IRS990/SavingsAndTempCashInvstGrp/EOYAmt081901
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0149442
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0106628
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt092113
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0336728
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0101043

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$0.71$0.62$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$0.70$0.62$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.02$0.59$0.56$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.00$1.15$0.61$0.54$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.47$0.41$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.87$0.50$0.49$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.47$0.46$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.69$0.47$0.22
2016Summary only. Only limited summary data is available for this year.$0.55$0.00$0.55$0.40$0.41$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$0.39$0.38$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$0.41$0.39$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.00$0.50$0.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.00$0.49$0.33
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.00$0.39$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.00$0.40$0.31$0.32$0.02