TWIN CITIES JUNIOR GOLF PROGRAM: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- TWIN CITIES JUNIOR GOLF PROGRAM (EIN 35-2220834)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-06
- IRS object ID
- 202333109349303188
- Schema version
- 2022v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-06T02:56:01-00:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 472087288 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DD Financial Services LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5775 Wayzata Blvd Suite 700 | AddressLine1Txt |
| City | St Louis Park | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55416 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 352220834 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Twin Cities Junior Golf Program | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % James R Triggs | InCareOfNm |
| Business Name Control | TWIN | BusinessNameControlTxt |
| Phone | 9522176517 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1403 Montreal Ave | AddressLine1Txt |
| City | Saint Paul | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55116 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | James R Triggs | PersonNm |
| Person Title | Chief Executive Officer | PersonTitleTxt |
| Phone | 9522176517 | PhoneNum |
| Signature | 2023-11-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | James | PersonFirstNm |
| Person Last | Triggs | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ryan T Folz CPA | PreparerPersonNm |
| PTIN | P01897551 | PTIN |
| Phone | 6128078532 | PhoneNum |
| Preparation | 2023-11-06 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | First Tee - Minnesota | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | James R Triggs | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5416 Park Pl | AddressLine1Txt |
| City | Edina | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55424 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,570,508 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | https://www.firstteeminnesota.org/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | To impact the lives of young people through the game of golf. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 29 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $920,841 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,404,578 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $127,284 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $132,299 | CYProgramServiceRevenueAmt |
| PY Investment Income | $73 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,707 | CYInvestmentIncomeAmt |
| PY Other Revenue | $582 | PYOtherRevenueAmt |
| CY Other Revenue | -$6,588 | CYOtherRevenueAmt |
| PY Total Revenue | $1,048,780 | PYTotalRevenueAmt |
| CY Total Revenue | $1,532,996 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $314,826 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $466,655 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $99,308 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $179,636 | PYOtherExpensesAmt |
| CY Other Expenses | $197,023 | CYOtherExpensesAmt |
| PY Total Expenses | $494,462 | PYTotalExpensesAmt |
| CY Total Expenses | $663,678 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $554,318 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $869,318 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,340,482 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,681,223 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,518 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $45,172 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,328,964 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,636,051 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To impact the lives of young people by providing learning facilities and educational programs that build character and instill life-enhancing values through the game of golf. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $407,098 | ExpenseAmt |
| Revenue | $132,299 | RevenueAmt |
| Desc | Our programs consist of clinics, camps, and classes at golf courses, golf learning centers, city parks, grade schools, middle schools, and community/recreation centers. We focus on teaching life skills and character to children through the game of golf. In 2022, over 6,500 children were served. | Desc |
| Total Program Service Expenses | $407,098 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 29 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | James R Triggs | PersonNm |
| Phone | 9522176517 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5416 Park Pl | AddressLine1Txt |
| City | Edina | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55424 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| James Triggs | ||||||
| Chief Executive Officer | 040.00 | Yes (X) | $161,432 | $0 | $0 | |
| Brian Simpson | ||||||
| Executive Director | 040.00 | Yes (X) | $114,120 | $0 | $0 | |
| Franco Zerna | ||||||
| Program Director | 020.00 | Yes (X) | $42,285 | $0 | $0 | |
| Jeremy Diebling | ||||||
| Chair President | 000.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Joshua Bobich | ||||||
| Secretary VP | 000.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Blair McNeil | ||||||
| Finance Chair | 000.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Wendy Boosalis | ||||||
| Board Member | 000.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Matthew Gibb | ||||||
| Board Member | 000.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Luke Kleckner | ||||||
| Board Member | 000.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Andrea Luther | ||||||
| Board Member | 000.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| David Morgan | ||||||
| Board Member | 000.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Kady Stoll | ||||||
| Board Member | 000.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Houston White | ||||||
| Board Member | 000.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $317,837 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Related Organizations | $1,190,047 | RelatedOrganizationsAmt |
| All Other Contributions | $214,531 | AllOtherContributionsAmt |
| Noncash Contributions | $13,000 | NoncashContributionsAmt |
| Total Contributions | $1,404,578 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Program Participant Fees | Desc |
| Business | 711210 | BusinessCd |
| Total Revenue Column | $132,299 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $132,299 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $132,299 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,707 | TotalRevenueColumnAmt |
| Exclusion | $2,707 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $30,924 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $37,512 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$6,588 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,532,996 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $132,299 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $2,707 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $317,837 | TotalAmt |
| Program Services | $119,008 | ProgramServicesAmt |
| Management And General | $106,701 | ManagementAndGeneralAmt |
| Fundraising | $92,128 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,117 | TotalAmt |
| Program Services | $113,117 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,701 | TotalAmt |
| Program Services | $20,103 | ProgramServicesAmt |
| Management And General | $8,418 | ManagementAndGeneralAmt |
| Fundraising | $7,180 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,600 | TotalAmt |
| Management And General | $20,600 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees For Services Prof Fundraising | FeesForServicesProfFundraising |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,714 | TotalAmt |
| Management And General | $4,714 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,658 | TotalAmt |
| Program Services | $22,658 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,771 | TotalAmt |
| Management And General | $1,771 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,023 | TotalAmt |
| Program Services | $18,023 | ProgramServicesAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,299 | TotalAmt |
| Program Services | $27,299 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,173 | TotalAmt |
| Program Services | $20,920 | ProgramServicesAmt |
| Management And General | $4,253 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,084 | TotalAmt |
| Management And General | $1,084 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,688 | TotalAmt |
| Program Services | $1,688 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,967 | TotalAmt |
| Management And General | $7,967 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Camps, Clinics, and Life Skills Education | $31,619 | $31,619 | |
| Dues and Subscriptions | $1,764 | $1,764 | |
| Supplies | $9,335 | $9,335 | |
| Teaching Aids | $23,328 | $23,328 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $663,678 | TotalAmt |
| Program Services | $407,098 | ProgramServicesAmt |
| Management And General | $157,272 | ManagementAndGeneralAmt |
| Fundraising | $99,308 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $649,310 | BOYAmt |
| EOY | $1,056,331 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,703 | BOYAmt |
| EOY | $571,460 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,238 | BOYAmt |
| EOY | $8,674 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $29,510 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,688 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $562,231 | BOYAmt |
| EOY | $27,822 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $16,936 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,340,482 | BOYAmt |
| EOY | $1,681,223 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,518 | BOYAmt |
| EOY | $28,236 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $16,936 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,518 | BOYAmt |
| EOY | $45,172 | 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 | $1,297,964 | BOYAmt |
| EOY | $1,636,051 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,000 | BOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,328,964 | BOYAmt |
| EOY | $1,636,051 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,340,482 | BOYAmt |
| EOY | $1,681,223 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $869,318 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$562,231 | PriorPeriodAdjustmentsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $190,062 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $134,801 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $129,007 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $920,841 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,404,578 | CurrentTaxYearAmt |
| Total | $2,779,289 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $190,062 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $134,801 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $129,007 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $920,841 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,404,578 | CurrentTaxYearAmt |
| Total | $2,779,289 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $44,351 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,734,938 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $181 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $139 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $39 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $73 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,707 | CurrentTaxYearAmt |
| Total | $3,139 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $2,782,428 | TotalSupportAmt |
| Public Support CY170 | 0.98290 | PublicSupportCY170Pct |
| Public Support PY170 | 0.88880 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,900 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,421 | DepreciationAmt |
| Book Value | $18,479 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,610 | OtherCostOrOtherBasisAmt |
| Depreciation | $267 | DepreciationAmt |
| Book Value | $9,343 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $27,822 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc |
|---|
| Financial derivatives and other financial products |
| Closely-held equity interests |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Federal income taxes | |
| Lease Liability - Operating | $16,936 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $16,936 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,568,150 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $35,154 | OtherRevenueAmt |
| Revenue Not Reported | $35,154 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,532,996 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,532,996 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $698,832 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $35,154 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $35,154 | ExpensesNotReportedAmt |
| Expenses Subtotal | $663,678 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $663,678 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| X 2 | The Organization is organized as a Minnesota nonprofit corporation and has been recognized by the Internal Revenue Service IRS as exempt from federal income taxes under Section 501a as an organization described in IRC Section 501c3, qualify for charitable contribution deduction, and has been determined not to be a private foundation. The Organization is annually required to file a Return of Organization Exempt from Income Tax Form 990 with the IRS. In addition, the Organization is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purpose. The Organization has determined it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return Form 990-T with the IRS. The Organization believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. |
| XI 2d | Direct expenses from fundraising events. |
| XII 2d | Direct expenses from fundraising events. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Eagle Valley Tourn | Event1Nm |
| Gross Receipts Event1 | $14,916 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $14,916 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $9,185 | OtherDirectExpensesEvent1Amt |
| Event2 | March Madness | Event2Nm |
| Gross Receipts Event2 | $4,539 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $4,539 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $2,445 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 7 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $11,469 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $11,469 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $25,882 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $30,924 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $30,924 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $37,512 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $37,512 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$6,588 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | James Triggs | PersonNm |
| Title | Chief Executive Officer | TitleTxt |
| Base Compensation Filing Org | $123,932 | BaseCompensationFilingOrgAmt |
| Bonus Filing Organization | $37,500 | BonusFilingOrganizationAmount |
| Total Compensation Filing Org | $161,432 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11B | Copies are distributed to all directors for review. |
| Form 990, Part VI, Section B, Line 15A | Compensation is reviewed by all directors. |
| Form 990, Part VI, Section C, Line 19 | Available upon request at the Highland Park National Golf Course. |
| Form 990, Part XII, Line 2c | Finance Committee assumes responsibility for oversight of the audit of the organizations financial statements and selection of an independent accountant. |
| Form 990, Part XI, Line 8 | Note 8 - Restatement During 2022, the Organization identified adjustments within the 2021 financial statements related to net property and equipment that were reflective of amounts from certain transactions that should not have been recorded. The Organization also identified adjustments within the 2021 financial statements related to in-kind contributions that had not been recorded. The following is a summary of the effects of the restatement in the Organizations December 31, 2021, financial statements As Previously Report Restatement As Restated Statement of Financial Position Property and equipment, net 562,231 562,231 - Total assets 1,340,482 562,231 778,251 Net Assets, Without donor restrictions - undesignated 1,148,394 562,231 586,163 Total without donor restrictions 1,297,964 562,231 735,733 Total net assets 1,328,964 562,231 766,733 Total liabilities and net assets 1,340,482 562,231 778,251 Statement of Activities In-kind contributions - rent - 18,000 18,000 Total revenue, support, and gains, Without donor restrictions 1,037,549 18,000 1,055,549 Total 1,068,549 18,000 1,086,549 Expenses, Program services expense 259,397 1,126 258,271 Total expenses 506,783 1,126 505,657 Change in Net Assets Without donor restrictions 530,766 19,126 549,892 Total 561,766 19,126 580,892 Net Assets, Beginning of Year 767,198 581,357 185,841 End of Year, without donor restrictions 1,297,964 562,231 735,733 End of Year, Total 1,328,964 562,231 766,733 Statement of Functional Expenses Depreciation Expense Program Expenses 19,126 19,126 - Total 19,126 19,126 -Total Program Expenses 259,397 1,126 258,271 Total 506,783 1,126 505,657 Statement of Cash Flows Change in net assets 561,766 19,126 580,892 Depreciation 19,126 19,126 - |
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