GCSAA FOUNDATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- GCSAA FOUNDATION (EIN 59-0994338)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202403209349309680
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-15T11:12:09-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 481066439 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BT&CO PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4301 SW HUNTOON ST | AddressLine1Txt |
| City | TOPEKA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66604 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 590994338 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GCSAA FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ENVI | BusinessNameControlTxt |
| Phone | 7858412240 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1421 RESEARCH PARK DRIVE | AddressLine1Txt |
| City | LAWRENCE | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66049 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAMERON OURY | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 7858412240 | PhoneNum |
| Signature | 2024-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | REBECCA SHAW | PreparerPersonNm |
| PTIN | P01275425 | PTIN |
| Phone | 7852343427 | PhoneNum |
| Preparation | 2024-11-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | J RHETT EVANS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1421 RESEARCH PARK DRIVE | AddressLine1Txt |
| City | LAWRENCE | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66049 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,682,779 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GCSAA.ORG/FOUNDATION | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1955 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | THE GCSAA FOUNDATION SECURES FUNDING AND SUPPORT TO STRENGTHEN ADVOCACY, EDUCATION, AND RESEARCH THAT ADVANCES THE WORK OF GOLF COURSE MANAGEMENT PROFESSIONALS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 45 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $862,097 | PYContributionsGrantsAmt |
| CY Contributions Grants | $773,896 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$75,525 | PYInvestmentIncomeAmt |
| CY Investment Income | $615,608 | CYInvestmentIncomeAmt |
| PY Other Revenue | $232,767 | PYOtherRevenueAmt |
| CY Other Revenue | $285,617 | CYOtherRevenueAmt |
| PY Total Revenue | $1,019,339 | PYTotalRevenueAmt |
| CY Total Revenue | $1,675,121 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,244,290 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,460,707 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $150,640 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $502,597 | PYOtherExpensesAmt |
| CY Other Expenses | $286,858 | CYOtherExpensesAmt |
| PY Total Expenses | $1,746,887 | PYTotalExpensesAmt |
| CY Total Expenses | $1,747,565 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$727,548 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$72,444 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,693,097 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,402,177 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $758,879 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $385,615 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,934,218 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,016,562 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SECURE FUNDING AND SUPPORT TO STRENGTHEN ADVOCACY, EDUCATION, AND RESEARCH THAT ADVANCES THE WORK OF GOLF COURSE MANAGEMENT PROFESSIONALS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $596,840 | ExpenseAmt |
| Grant | $570,636 | GrantAmt |
| Desc | PROVIDE GRANTS FOR THE PURPOSE OF THE DEVELOPMENT OF NEW CONTINUING EDUCATION WITH AN ENVIRONMENTAL FOCUS. SCHOLARSHIPS ARE AWARDED ANNUALLY TO STUDENTS PURSUING CAREERS IN THE GOLF COURSE INDUSTRY, FUTURE TURFGRASS RESEARCHERS AND EDUCATORS, AND CHILDREN AND GRANDCHILDREN OF GCSAA MEMBERS. ALL SCHOLARSHIPS ARE AWARDED ACCORDING TO A LIST OF CRITERIA, INCLUDING ACADEMIC ACHIEVEMENT, EXTRACURRICULAR AND COMMUNITY INVOLVEMENT, LEADERSHIP AND OUTSIDE EMPLOYMENT. SCHOLARSHIP APPLICATIONS ARE EVALUATED BY THE SCHOLARSHIP COMMITTEE, EXCEPT IN THE CASE OF SCHOLARSHIPS TO CHILDREN AND GRANDCHILDREN OF GCSAA MEMBERS, WHICH ARE EVALUATED BY AN INDEPENDENT COMMITTEE OF THREE EDUCATORS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $453,101 | ExpenseAmt |
| Grant | $440,000 | GrantAmt |
| Desc | COLLECT AND PUBLISH DATA ON EVERY ASPECT OF GOLF COURSE MANAGEMENT FROM AN ENVIRONMENTAL PERSPECTIVE THAT PROVIDES A COMPREHENSIVE ANALYSIS OF GOLF COURSE LAND USE AND ENVIRONMENTAL STEWARDSHIP EFFORTS. THE FOUNDATION GRANTS AWARDS FOR APPLIED AGRONOMIC AND ENVIRONMENTAL RESEARCH TO PROVIDE INFORMATION TO IMPROVE THE QUALITY OF GOLF COURSES, WHILE MINIMIZING THE IMPACT ON THE ENVIRONMENT. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $458,101 | ExpenseAmt |
| Grant | $445,000 | GrantAmt |
| Desc | PROVIDES ONLINE ACCESS TO MORE THAN 190 BEST MANAGEMENT PRACTICES, CASE STUDIES, AND ENVIRONMENTAL PROFILES. THESE PROVE THE GOLF COURSE'S IMPORTANT ROLE IN THE ENVIRONMENT & SUSTAINABILITY EFFORTS. WITH THE EVER INCREASING REGULATORY AND LEGISLATIVE PRESSURES ON LAND USE, WATER USE, ENERGY CONSUMPTION, AND NUTRIENT AND PESTICIDE USE; THIS FUNDING ALLOWS GCSAA TO BE A VOICE FOR THE SUPERINTENDENT PROFESSION AND THE GOLF INDUSTRY BY TELLING GOLF'S STORY ON A NATIONAL LEVEL. THESE STORIES HIGHLIGHT THE KEY ECONOMIC, ENVIRONMENTAL AND SOCIAL/RECREATIONAL BENEFITS OF GOLF. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,072 | ExpenseAmt |
| Grant | $5,072 | GrantAmt |
| Desc | PROVIDE FINANCIAL ASSISTANCE TO GCSAA MEMBERS WHO HAVE SUFFERED PERSONAL LOSS OR HARDSHIP DUE TO NATURAL DISASTERS SUCH AS HURRICANES, TORNADOES, FLOODING OR WILDFIRES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $5,072 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $5,072 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $1,513,114 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 53 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AZ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | LA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ME | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NM | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ND | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | RI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | UT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAMERON OURY | PersonNm |
| Phone | 8004727878 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1421 RESEARCH PARK DR | AddressLine1Txt |
| City | LAWRENCE | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66049 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| PAUL L CARTER CGCS | |||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $6,427 | $0 | |
| ARJUN CHOWDRI | |||||||
| TRUSTEE (THRU 6/23) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PAUL VERMEULEN | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN P BREEN CGCS | |||||||
| PRESIDENT | 3.00 | 3.00 | Yes (X) | $0 | $4,201 | $0 | Yes (X) |
| JEFF WHITE CGCS | |||||||
| VICE PRESIDENT | 1.00 | 1.00 | Yes (X) | $0 | $6,066 | $0 | Yes (X) |
| EMILY PALMER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TA BARKER CGCS | |||||||
| SECRETARY/TREASURER | 1.00 | 1.00 | Yes (X) | $0 | $6,760 | $0 | Yes (X) |
| JOHN EASTERBROOK | |||||||
| TRUSTEE (START 12/23) | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| J RHETT EVANS | |||||||
| CEO | 1.00 | 39.00 | $0 | $582,300 | $38,338 | Yes (X) | |
| CAMERON OURY | |||||||
| CFO | 1.00 | 39.00 | $0 | $249,121 | $27,844 | Yes (X) | |
| KEVIN P SUNDERMAN CGCS | |||||||
| COO | 1.00 | 39.00 | $0 | $348,296 | $37,924 | Yes (X) | |
| EDWARD SEVERAL | |||||||
| CMO | 1.00 | 39.00 | $0 | $241,899 | $26,863 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,445,070 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $130,969 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $50,000 | RelatedOrganizationsAmt |
| All Other Contributions | $723,896 | AllOtherContributionsAmt |
| Noncash Contributions | $717,317 | NoncashContributionsAmt |
| Total Contributions | $773,896 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $278,186 | TotalRevenueColumnAmt |
| Exclusion | $278,186 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,820,450 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,483,028 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $337,422 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $337,422 | TotalRevenueColumnAmt |
| Exclusion | $337,422 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $810,247 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $524,630 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $285,617 | TotalRevenueColumnAmt |
| Exclusion | $285,617 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,675,121 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $901,225 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,134,500 | TotalAmt |
| Program Services | $1,134,500 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $303,375 | TotalAmt |
| Program Services | $303,375 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,832 | TotalAmt |
| Program Services | $22,832 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,844 | TotalAmt |
| Fundraising | $20,844 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,134 | TotalAmt |
| Management And General | $23,134 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $187,706 | TotalAmt |
| Program Services | $46,926 | ProgramServicesAmt |
| Management And General | $46,927 | ManagementAndGeneralAmt |
| Fundraising | $93,853 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,983 | TotalAmt |
| Fundraising | $24,983 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,473 | TotalAmt |
| Program Services | $368 | ProgramServicesAmt |
| Management And General | $368 | ManagementAndGeneralAmt |
| Fundraising | $737 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,835 | TotalAmt |
| Program Services | $2,459 | ProgramServicesAmt |
| Management And General | $2,459 | ManagementAndGeneralAmt |
| Fundraising | $4,917 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,527 | TotalAmt |
| Program Services | $1,132 | ProgramServicesAmt |
| Management And General | $1,132 | ManagementAndGeneralAmt |
| Fundraising | $2,263 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,270 | TotalAmt |
| Management And General | $8,270 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,802 | TotalAmt |
| Program Services | $1,201 | ProgramServicesAmt |
| Management And General | $1,200 | ManagementAndGeneralAmt |
| Fundraising | $2,401 | FundraisingAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROFESSIONAL DEVELOPMEN | $924 | $231 | $231 | $462 |
| DUES AND SUBSCRIPTIONS | $360 | $90 | $90 | $180 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,747,565 | TotalAmt |
| Program Services | $1,513,114 | ProgramServicesAmt |
| Management And General | $83,811 | ManagementAndGeneralAmt |
| Fundraising | $150,640 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,794 | BOYAmt |
| EOY | $13,413 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $468,980 | BOYAmt |
| EOY | $479,253 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,361 | BOYAmt |
| EOY | $60,287 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,133,962 | BOYAmt |
| EOY | $11,849,224 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,693,097 | BOYAmt |
| EOY | $12,402,177 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,304 | BOYAmt |
| EOY | $139,853 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,220 | BOYAmt |
| EOY | $55,000 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $500,000 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,355 | BOYAmt |
| EOY | $190,762 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $758,879 | BOYAmt |
| EOY | $385,615 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,492,779 | BOYAmt |
| EOY | $11,706,950 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $441,439 | BOYAmt |
| EOY | $309,612 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,934,218 | BOYAmt |
| EOY | $12,016,562 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,693,097 | BOYAmt |
| EOY | $12,402,177 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$72,444 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,154,788 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,780,544 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,017,066 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $769,411 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $862,097 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $773,896 | CurrentTaxYearAmt |
| Total | $5,203,014 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,780,544 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,017,066 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $769,411 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $862,097 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $773,896 | CurrentTaxYearAmt |
| Total | $5,203,014 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,746,120 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,456,894 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $262,440 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $58,462 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $47,066 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $110,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $278,186 | CurrentTaxYearAmt |
| Total | $756,654 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $5,959,668 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $3,126,507 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.58000 | PublicSupportCY170Pct |
| Public Support PY170 | 0.53240 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,492,779 | BeginningYearBalanceAmt |
| Contributions | $1,700,117 | ContributionsAmt |
| Investment Earnings Or Losses | $1,747,263 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,460,707 | GrantsOrScholarshipsAmt |
| Other Expenditures | $772,502 | OtherExpendituresAmt |
| End Year Balance | $11,706,950 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,806,849 | BeginningYearBalanceAmt |
| Contributions | $1,695,014 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,784,801 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,244,290 | GrantsOrScholarshipsAmt |
| Other Expenditures | $979,993 | OtherExpendituresAmt |
| End Year Balance | $10,492,779 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,717,442 | BeginningYearBalanceAmt |
| Contributions | $1,170,826 | ContributionsAmt |
| Investment Earnings Or Losses | $1,801,880 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,359,760 | GrantsOrScholarshipsAmt |
| Other Expenditures | $523,539 | OtherExpendituresAmt |
| End Year Balance | $12,806,849 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,592,211 | BeginningYearBalanceAmt |
| Contributions | $1,218,863 | ContributionsAmt |
| Investment Earnings Or Losses | $1,698,930 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,316,408 | GrantsOrScholarshipsAmt |
| Other Expenditures | $476,154 | OtherExpendituresAmt |
| End Year Balance | $11,717,442 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,730,193 | BeginningYearBalanceAmt |
| Contributions | $2,092,013 | ContributionsAmt |
| Investment Earnings Or Losses | $1,847,184 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,487,231 | GrantsOrScholarshipsAmt |
| Other Expenditures | $589,948 | OtherExpendituresAmt |
| End Year Balance | $10,592,211 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO ASSOCIATION | Desc |
| Amt | $190,762 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $190,762 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,331,405 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,154,788 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $524,630 | OtherRevenueAmt |
| Revenue Not Reported | $1,679,418 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,651,987 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $23,134 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $23,134 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,675,121 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,249,061 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $524,630 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $524,630 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,724,431 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $23,134 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $23,134 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,747,565 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THESE ENDOWMENT FUNDS HAVE BEEN DESIGNATED BY THE BOARD OF TRUSTEES FOR ENVIRONMENTAL PROGRAMS INCLUDING EDUCATION, RESEARCH AND RELATED ACTIVITIES. |
| PART X, LINE 2: | THE FOUNDATION'S POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS ANNUALLY. MANAGEMENT HAS EVALUATED THE FOUNDATION'S TAX POSITIONS AND CONCLUDED THAT THE FOUNDATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENTS EXPENSE 524,630. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENTS EXPENSE 524,630. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM | 0 | 0 | GRANTS | CONFERENCE, TRAINING, AND TRAVEL EXPENSES | $3,288 |
| NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES | 0 | 0 | GRANTS | CONFERENCE, TRAINING, AND TRAVEL EXPENSES | $19,544 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $22,832 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $22,832 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (2 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Non Cash AssistanceNonCashAssistanceAmt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|---|---|
| CONFERENCE, TRAINING, AND TRAVEL EXPENSES | NORTH AMERICA | 4 | $900 | CHECK | $18,644 | CONFERENCE, TRAINING, AND TRAVEL EXPENSES | BOOK |
| CONFERENCE, TRAINING, AND TRAVEL EXPENSES | EUROPE (INCLUDING ICELAND & GREENLAND) | 1 | $200 | CHECK | $3,088 | CONFERENCE, TRAINING, AND TRAVEL EXPENSES | BOOK |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE GRANTS ARE MONITORED THROUGH THE ANNUAL PLAN AND BUDGET PROCESS OF GCSAA AND THE FOUNDATION. THE CEO, COO, CFO, AND CMO ARE RESPONSIBLE FOR BOTH ENTITIES AND COORDINATE THE USE OF FUNDS ACCORDING TO THEIR INTENDED USE. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | SILENT AUCTION | Event1Nm |
| Gross Receipts Event1 | $183,834 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $183,834 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $13,309 | OtherDirectExpensesEvent1Amt |
| Event2 | ROUNDS 4 RESEARCH | Event2Nm |
| Gross Receipts Event2 | $626,413 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $626,413 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $511,321 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $810,247 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $810,247 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $524,630 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $524,630 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $285,617 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GOLF COURSE SUPERINTENDENTS ASSOCIATION OF AMERICA | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1421 RESEARCH PARK DRIVE | AddressLine1Txt |
| City | LAWRENCE | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66049 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 590874226 | RecipientEIN |
| IRC Section | 501(C)(6) | IRCSectionDesc |
| Cash Grant | $1,122,500 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | ENVIRONMENTAL PROGRAMS | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Org | 1 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (11 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|---|
| ENVU GRANT PROGRAM | 10 | $2,000 | $21,985 | FMV | CONFERENCE EDUCATION & TRAVEL EXPENSES |
| EXCEL LEADERSHIP PROGRAM (NUFARM) | 26 | $4,200 | $124,128 | FMV | CONFERENCE, TRAINING, & TRAVEL EXPENSES |
| GCSAA LEGACY AWARDS | 20 | $30,000 | $900 | FMV | EDUCATIONAL ASSISTANCE |
| GCSAA SCHOLARS COMPETITION | 17 | $25,600 | $2,681 | FMV | CONFERENCE EDUCATION & TRAVEL EXPENSES |
| ALLAN MACCURRACH JR. AWARD | 2 | $15,000 | FMV | EDUCATIONAL ASSISTANCE | |
| MELROSE LEADERSHIP ACADEMY | 7 | $1,400 | $23,586 | FMV | CONFERENCE EDUCATION & TRAVEL EXPENSES |
| MELROSE EQUIPMENT MANAGERS EXPERIENCE | 5 | $800 | $13,109 | FMV | CONFERENCE EDUCATION & TRAVEL EXPENSES |
| WATSON FELLOWSHIP PROGRAM | 5 | $10,600 | $4,014 | FMV | CONFERENCE EDUCATION & TRAVEL EXPENSES |
| GARSKE GRANT PROGRAM | 11 | $14,000 | $450 | FMV | EDUCATIONAL ASSISTANCE |
| DISASTER RELIEF ASSISTANCE | 4 | $5,072 | FMV | DISASTER RELIEF ASSISTANCE | |
| POWELL SCHOLARSHIP | 2 | $3,000 | $850 | FMV | SCHOLARSHIPS |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE GRANTS TO GCSAA ARE MONITORED THROUGH THE ANNUAL PLAN AND BUDGET PROCESS OF GCSAA AND THE FOUNDATION. THE CEO, COO, CFO, AND CMO ARE RESPONSIBLE FOR BOTH ENTITIES AND COORDINATE THE USE OF FUNDS ACCORDING TO THEIR INTENDED USE. THE SCHOLARSHIPS ARE MONITORED THROUGH THE ANNUAL BUDGET WHICH IS APPROVED BY THE BOARD OF TRUSTEES, AND THE PROCESS OF AWARDING THE SCHOLARSHIPS AS ALLOWED IN THE BUDGET IS OVERSEEN BY THE SCHOLARSHIP COMMITTEE. SCHOLARSHIP CHECKS ARE MADE PAYBLE TO THE INDIVIDUAL AND THE ATTENDING COLLEGE OR UNIVERSITY TO ASSURE THAT THE FUNDS ARE USED AS INTENDED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| J RHETT EVANS | ||||||||||||||
| CEO | $0 | $547,413 | $0 | $0 | $0 | $34,887 | $0 | $13,200 | $0 | $25,138 | $0 | $620,638 | $0 | $0 |
| KEVIN P SUNDERMAN CGCS | ||||||||||||||
| COO | $0 | $258,433 | $0 | $2,000 | $0 | $87,863 | $0 | $11,840 | $0 | $26,084 | $0 | $386,220 | $0 | $0 |
| CAMERON OURY | ||||||||||||||
| CFO | $0 | $226,086 | $0 | $2,000 | $0 | $21,035 | $0 | $9,977 | $0 | $17,867 | $0 | $276,965 | $0 | $0 |
| EDWARD SEVERAL | ||||||||||||||
| CMO | $0 | $206,953 | $0 | $32,000 | $0 | $2,946 | $0 | $9,676 | $0 | $17,187 | $0 | $268,762 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3: | FormAndLineReferenceDesc |
| Explanation | COMPENSATION REPORTED ON SCHEDULE J, PART II IS PAID BY GCSAA, A RELATED NOT-FOR-PROFIT ORGANIZATION. THE CEO SHARES HIS ROLE WITHIN THE FOUNDATION AND GCSAA. GCSAA USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE IN DETERMINING THE COMPENSATION OF THE CEO. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEE PART V | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART IV | FormAndLineReferenceDesc |
| Explanation | (A) GOLF COURSE SUPERINTENDENTS ASSOCIATION OF AMERICA. (B) KEVIN BREEN, T.A. BARKER, JEFF WHITE, AND PAUL CARTER SERVED ON THE BOARD OF DIRECTORS FOR BOTH GCSAA AND GCSAA FOUNDATION. J. RHETT EVANS, CAMERON E. OURY, KEVIN SUNDERMAN, AND EDWARD SEVERAL SERVED AS OFFICERS FOR BOTH GCSAA AND GCSAA FOUNDATION. (C/D) $187,706 REIMBURSEMENT OF SALARIES FOR SHARED EMPLOYEES, $1,122,500 GRANT. | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | AUCTION ITEMS | Desc |
| Contribution | 1912 | ContributionCnt |
| Noncash Contributions Rpt F990 | $717,317 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | COST AT AUCTION | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 32B: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION USES A THIRD PARTY TO HELP OPERATE THE ON-LINE BIDDING PROCESS FOR ITEMS AUCTIONED OFF AT THE SILENT AUCTION AND ROUNDS 4 RESEARCH. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | J. RHETT EVANS, CAMERON E. OURY, KEVIN SUNDERMAN, EDWARD SEVERAL, KEVIN BREEN, T.A. BARKER, JEFF WHITE, AND PAUL CARTER HAVE BUSINESS RELATIONSHIPS. THEY ALSO SERVED AS AN OFFICER OR DIRECTOR OF GCSAA AND GCSAA COMMUNICATIONS, INC. |
| FORM 990, PART VI, SECTION B, LINE 11B | AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE FORM 990. THE FORM 990 IS THEN REVIEWED BY THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL. ANY QUESTIONS OR CONCERNS THE ORGANIZATION'S OFFICERS AND ACCOUNTING PERSONNEL HAVE ARE ADDRESSED AND ALL NECESSARY CHANGES ARE MADE. THE FINAL FORM 990, WITH ALL REQUIRED SCHEDULES, IS THEN PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | AT THE TIME OF HIRE (OR ELECTION IN THE CASE OF CORPORATE TRUSTEES), THE STAFF AND THE BOARD OF TRUSTEES ARE PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY. THIS POLICY IS IN THE NEW HIRE HANDBOOK AND IS PART OF THE RESPONSIBILITIES OF THE BOARD OF TRUSTEES. EACH MEMBER OF THE BOARD OF TRUSTEES AND OFFICERS SHALL DISCLOSE FULLY AND FRANKLY, ANY AND ALL, ACTUAL OR POTENTIAL CONFLICTS OR DUALITY OF INTEREST OR RESPONSIBILITY, WHETHER INDIVIDUAL, PERSONAL OR BUSINESS RELATED. IF A CONFLICT ARISES WITHIN THE BOARD, THE DISCLOSING INDIVIDUAL SHALL NEITHER VOTE NOR ENDEAVOR TO INFLUENCE CORPORATE ACTION. THE AFFECTED INDIVIDUAL SHALL LEAVE THE BOARDROOM WHILE THE MATTER IS DISCUSSED AND A VOTE, IF ANY, SHALL BE RECORDED IN THE MINUTES OF THE BOARD OR ITS COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 15 | ALL COMPENSATION OF BOARD MEMBERS AND OFFICERS IS PAID BY GCSAA, A RELATED NOT-FOR-PROFIT ORGANIZATION. THE CEO SHARES HIS ROLE WITHIN GCSAA FOUNDATION AND GCSAA. GCSAA USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE IN DETERMINING THE COMPENSATION OF THE CEO. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST STATEMENT ARE PROVIDED UPON REQUEST. THE YEAR-END FINANCIAL STATEMENTS ARE MADE AVAILABLE ON THE GCSAA FOUNDATION WEBSITE. |
| FORM 990, PART IX, LINE 11G | ADMINISTRATIVE FEES: PROGRAM SERVICE EXPENSES 46,926. MANAGEMENT AND GENERAL EXPENSES 46,927. FUNDRAISING EXPENSES 93,853. TOTAL EXPENSES 187,706. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|
| GOLF COURSE SUPERINTENDENT ASSOCIATION | ||||||||||
| 1421 RESEARCH PARK DRIVE | LAWRENCE | KS | 66049 | 590874226 | MEMBER ASSOCIATION | DE | 501(C)(6) | N/A | 0 | |
| GCSAA PAC | ||||||||||
| 1421 RESEARCH PARK DRIVE | LAWRENCE | KS | 66049 | 823585801 | POLITICAL ACTION COMMITTEE | KS | 527 | 0 | GCSAA | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GCSAA COMMUNICATIONS INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1421 RESEARCH PARK DRIVE | AddressLine1Txt |
| City | LAWRENCE | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66049 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 481070515 | EIN |
| Primary Activities | PUBLICATIONS | PrimaryActivitiesTxt |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| GOLF COURSE SUPERINTENDENTS ASSOC OF AMERICA | ||
| B | $1,122,500 | CASH |
| GOLF COURSE SUPERINTENDENTS ASSOC OF AMERICA | ||
| O | $187,706 | CASH |
| GOLF COURSE SUPERINTENDENTS ASSOC OF AMERICA | ||
| C | $50,000 | CASH |
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