Civic Intelligence

Friends of Golf Inc C/O Gelfand Rennert & Feldman LLC

EIN 95-3668541 • 501(c)3 • Los Angeles, CA

Profile

Raise money for organizations (primarily colleges and universities) to assist them in the establishment and/or maintenance of golf programs or to provide scholarships to students.

1880 CENTURY PARK EAST Suite 1600Los Angeles, CA 90067

www.friendsofgolf.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

98th percentile

90%

Higher net margin than 98% of similar nonprofits.

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

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

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

Asset Growth

78th percentile

22%

Faster asset growth than 78% of similar nonprofits.

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

Revenue Growth

21st percentile

-16%

Faster revenue growth than 21% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$980,265

Up $178,618 (+22%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$980,265

Up $178,618 (+22%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin98th percentile

Revenue

Down

$367,597

Down $69,669 (-16%) from 2023

Expenses

Down

$37,542

Down $527,456 (-93%) from 2023

Net Income

Up

$330,055

Up $457,787 (+358%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $812,572Liabilities 2011: $0Net Assets 2011: $812,5722011Assets 2012: $884,379Liabilities 2012: $0Net Assets 2012: $884,3792012Assets 2013: $1,011,526Liabilities 2013: $0Net Assets 2013: $1,011,5262013Assets 2014: $1,259,666Liabilities 2014: $0Net Assets 2014: $1,259,6662014Assets 2015: $1,399,337Liabilities 2015: $21,571Net Assets 2015: $1,377,7662015Assets 2016: $1,302,405Liabilities 2016: $0Net Assets 2016: $1,302,4052016Assets 2017: $1,576,818Liabilities 2017: $39Net Assets 2017: $1,576,7792017Assets 2018: $1,207,696Liabilities 2018: $6Net Assets 2018: $1,207,6902018Assets 2019: $1,541,438Liabilities 2019: $0Net Assets 2019: $1,541,4382019Assets 2021: $1,252,414Liabilities 2021: $0Net Assets 2021: $1,252,4142021Assets 2022: $898,853Liabilities 2022: $0Net Assets 2022: $898,8532022Assets 2023: $801,647Liabilities 2023: $0Net Assets 2023: $801,6472023Assets 2024: $980,265Liabilities 2024: $0Net Assets 2024: $980,2652024

Highlighted filing

2024

Assets$980,265
Liabilities$0
Net Assets$980,265
Open 2024 Filing

Operations Trend

Revenue Growth21st percentile

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

$1.0M$500K$0-$500KRevenue 2011: $337,848Expenses 2011: $395,961Net Income 2011: -$58,1132011Revenue 2012: $465,421Expenses 2012: $411,045Net Income 2012: $54,3762012Revenue 2013: $501,872Expenses 2013: $391,823Net Income 2013: $110,0492013Revenue 2014: $622,414Expenses 2014: $425,880Net Income 2014: $196,5342014Revenue 2015: $813,269Expenses 2015: $530,411Net Income 2015: $282,8582015Revenue 2016: $501,138Expenses 2016: $570,966Net Income 2016: -$69,8282016Revenue 2017: $850,291Expenses 2017: $602,755Net Income 2017: $247,5362017Revenue 2018: $133,819Expenses 2018: $491,192Net Income 2018: -$357,3732018Revenue 2019: $868,320Expenses 2019: $542,656Net Income 2019: $325,6642019Revenue 2021: $169,580Expenses 2021: $228,113Net Income 2021: -$58,5332021Revenue 2022: $197,689Expenses 2022: $415,082Net Income 2022: -$217,3932022Revenue 2023: $437,266Expenses 2023: $564,998Net Income 2023: -$127,7322023Revenue 2024: $367,597Expenses 2024: $37,542Net Income 2024: $330,0552024

Highlighted filing

2024

Revenue$367,597
Expenses$37,542
Net Income$330,055
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$980,265
Liabilities
$0
Net assets
$980,265
Revenue
$367,597
Expenses
$37,542
Net income
$330,055
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.37$0.04$0.33
2023Summary only. Only limited summary data is available for this year.$0.80$0.00$0.80$0.44$0.56$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.00$0.90$0.20$0.42$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$0.17$0.23$0.06
2019Summary only. Only limited summary data is available for this year.$1.54$0.00$1.54$0.87$0.54$0.33
2018Summary only. Only limited summary data is available for this year.$1.21$0.00$1.21$0.13$0.49$0.36
2017Summary only. Only limited summary data is available for this year.$1.58$0.00$1.58$0.85$0.60$0.25
2016Summary only. Only limited summary data is available for this year.$1.30$0.00$1.30$0.50$0.57$0.07
2015Summary only. Only limited summary data is available for this year.$1.40$0.02$1.38$0.81$0.53$0.28
2014Summary only. Only limited summary data is available for this year.$1.26$0.00$1.26$0.62$0.43$0.20
2013Summary only. Only limited summary data is available for this year.$1.01$0.00$1.01$0.50$0.39$0.11
2012Summary only. Only limited summary data is available for this year.$0.88$0.00$0.88$0.47$0.41$0.05
2011Summary only. Only limited summary data is available for this year.$0.81$0.00$0.81$0.34$0.40$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$706,950
Mission and Program Overview

Mission

Raise money for organizations (primarily colleges and universities) to assist them in the establishment and/or maintenance of golf programs or to provide scholarships to students.

Raise money for organizations(primarily colleges and universities) to assist them in the establishment and/or maintenance of golf programs or to provide scholarships to students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$653,365$980,265▲ $326,900
Investments in Publicly Traded Securities$639,375$590,469▼ $48,906
Cash and Non-Interest-Bearing Accounts$11,265$389,796▲ $378,531
Accounts Receivable$2,725$0▼ $2,725
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$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
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$653,365$980,265▲ $326,900
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
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$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$653,365$980,265▲ $326,900
Total Liabilities and Net Assets / Fund Balance$653,365$980,265▲ $326,900
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Peter BestPresident
Ted CoyneVice President
Al KeahiDirector
Alex ChehanskyDirector
Andrew KipperDirector
Andrew McdonaldDirector
Bob SomersDirector
Brent GledhillDirector
Cade McnownDirector
Dave PodasDirector
David HouckDirector
David RenekerDirector
Ed WilsonDirector
Frank VerducciDirector
Garret BlandDirector
Gregory W PenskeDirector
Ian He CrockettDirector
James WiddoesDirector
John FechushakDirector
John G MorrisDirector
John HoffmanDirector
Joseph FieldsDirector
Joseph Sindelar JrDirector
Kai SatoDirector
Kevin G BoylanDirector
Mason MerrinsDirector
Pat PoseyDirector
Pj GilbertDirector
Rick TaylorDirector
Robert FrenchDirector
Ross LevinsohnDirector
Sharon HillsDirector
Stephen LombardoDirector
Thomas L RoleyDirector
Tom DebrowskiDirector
William AndersonDirector
Sal CimboloCEO
William L Harper JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$392,150
Program Service Revenue
$0
Investment Income
$18,247
Other Revenue
$-42,800
All Other Contributions
$392,150
Change in Net Assets
$330,055
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$34,542
Grants and Similar Amounts Paid$3,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses-$9,804-$9,804
Travel-$5,113-$5,113
Advertising-$4,580-$4,580
Fees for Services Accounting-$3,000-$3,000
Grants to Domestic Orgs$3,000--$3,000
Conferences and Meetings-$2,687-$2,687
Fees for Service Investment Mgmnt Fees-$2,484-$2,484
Insurance-$1,499-$1,499
Other Expenses-$20-$20
Total Functional Expenses$3,000$34,542$0$37,542
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$339,353
Fundraising Gross Income$296,553
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tourney&dinner$688,703$296,553$238,080$58,473
Total Events$688,703$296,553$339,351$-42,798
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$0→ $0
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
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
Filing and Contact Details

Filer

Filer Name
Friends of Golf Inc
EIN
95-3668541
In Care Of
% GRFLLC
Phone
3105531707
Address
1880 CENTURY PARK EAST Suite 1600, LOS ANGELES, CA 90067

Signing Officer

Name
William Harper
Title
Treasurer
Phone
3105531707
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William L Harper
Formed
1979
Legal Domicile
CA
Voting Board Members
38
Independent Board Members
38
Employees
0

Preparer

Firm
Gelfand Rennert & Feldman LLC
Address
1880 CENTURY PARK EAST SUITE 1600, LOS ANGELES, CA 90067
Preparer
Mark Goodman
Phone
3105531707
Supplemental Narrative

Additional Explanations

PAYMENTS TO UNIVERSITIES FOR SUPPORT OF GOLF PROGRAMS:

“Biola university of california, 13800 biola ave la mirada, ca 900639 $500.00”

PAYMENTS TO HIGH SCHOOLS FOR SUPPORT OF GOLF PROGRAMS:

“Mount st. Joseph's high school 4303 frederick ave. Baltimore, md 21229 $1,500.00”

PAYMENTS TO OTHER ORGANIZATIONS FOR SUPPORT OF GOLF PROGRAMS:

“Marine corps scholorship foundation, 909 n. Washington street alexandria, virginia 22314 $1000.00”

GOVERNING DOCUMENTS, CONFLICT OF INT. POLICY & FINANCIAL STATE DISCLOSURE:

“No documents available to the public.”

Other Changes in Net Assets or Fund Balances

“Other changes in net asset balances due to $5,030.00 in unrealized gains in friends of golf, inc.'s investment account.”

Raw XML AppendixShowing 400 of 752 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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