2022-11-11T08:41:40-08:00 2021-12-31 030483170 CEA Scholtes and Associates 106 Tunbridge Rd Baltimore MD 21212 990 2021-01-01 521371304 BALTIMORE MUNICIPAL GOLF CORPORATION BALT 4104444933 6131 HILLEN ROAD BALTIMORE MD 21239 Tom Pierce Executive Director 2022-11-11 true Tom Pierce 999009999 CHRIS SCHOLTES CPA P01607734 4103230010 2 AAL1 IAL1 FAL1 2021 2022-09-23 18:48:47Z Tom Pierce 6131 HILLEN ROAD BALTIMORE MD 21239 8875862 false X https://classic5golf.com/ X 1984 MD OPERATION OF GOLF COURSES AND DRIVING RANGES BY THE CITY OF BALTIMORE. IMPROVING AND DEVELOPING THOSE GOLF COURSES. 9 9 340 9 0 49187 597286 6086112 7173860 347 323 427432 525538 6563078 8297007 500 8300 0 3862766 4389232 0 46241 2262920 2903182 6126186 7300714 436892 996293 5270978 5865972 2787908 2386609 2483070 3479363 THE ORGANIZATION'S PRIMATY EXEMPT PURPOSE IS TO LESSEN THE BURDENS OF GOVERNMENT BY PROVIDING AND PROMOTING RECREATIONAL GOLF ACTIVITES AND FACILITIES THAT WOULD BE PROVIDED AND MAINTAINED AT TAXPAYERS' EXPENSE. THE ORGANIZATION'S PRINCIPAL ACTIVITES INCLUDE GOLF COURSE AND DRIVING RANGE OPERATIONS AND IMPROVEMENTS AND DEVELOPMENT OF GOLF COURSES ON LAND OWNED BY THE CITY OF BALTIMORE. false false 6371697 8300 7688448 PRINCIPAL ACTIVITIES INCLUDE GOLF COURSES AND RANGE OPERATION, IMPROVEMENTS AND DEVELOPMENT OF GOLF COURSES ON LAND OWNED BY THE CITY OF BALTIMORE. PROGRAM EXPEDITURES ARE RELATED TO THE ORGANIZATION'S CHARITABLE PURPOSE OF LESSENING THE BURDENS OF GOVERNMENT OF THE CITY OF BALTIMORE. 6371697 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 5 0 false 340 true false false false false false false false 0 false false false false false false false X 9 9 false false false false false false false true true false false true false true false true true false MD X X Tom Pierce 4104444933 6131 HILLEN ROAD BALTIMORE MD 21239 Tom Pierce Executive Dir. 40.00 0.00 X 106063 0 0 Mr Larry E Jennings Jr Chairman 1.00 0.00 X X 0 0 0 Mr Charles M Thomas Vice President 1.00 0.00 X X 0 0 0 Mr D Danard Smith Secretary 1.00 0.00 X X 0 0 0 Mr Mark D Case Director 1.00 0.00 X 0 0 0 Mr Henry Raymond Director 1.00 0.00 X 0 0 0 Councilman Isaac Schleifer Director 1.00 0.00 X 0 0 0 Mr Garland O Williamson Director 1.00 0.00 X 0 0 0 Ms Jill Yonowitz Director 1.00 0.00 X 0 0 0 Mr Thurman W Zollicoffer Jr Director 1.00 0.00 X 0 0 0 106063 1 false false false 0 550100 47186 597286 Baltimore Golf Academy 713910 317774 317774 Cart Rental 713910 1117828 1117828 Greens Fees 713910 4874603 4874603 Other Golf Income 713910 213091 213091 Range Fees 713910 650564 650564 7173860 323 323 0 0 26234 26234 26234 26234 0 10950 10950 10950 0 1042306 578855 463451 463451 Other Operating Income 713910 24903 24903 24903 8297007 7688448 11273 8300 8300 0 0 0 106063 93334 11680 1049 0 3410881 3001535 375621 33725 46406 41301 4642 463 368994 328405 36908 3681 456888 402056 50315 4517 0 0 23396 23396 0 0 0 156973 122072 34901 124767 124767 205844 183201 20584 2059 1929 1929 0 273988 266156 7832 2445 2445 0 0 40900 40900 0 400110 400110 123964 123964 Course Supplies 618005 618005 Repairs and Maintenance 432625 432625 Cart Rental 236921 236921 Credit Card and Merchant Fees 155589 154903 686 105726 82773 22206 747 7300714 6371697 882776 46241 16893 16722 1767778 1679181 0 14018 13294 0 0 0 107731 120938 85510 57622 11273645 7295430 3279048 3978215 0 0 0 0 0 5270978 5865972 900838 884376 277032 305967 702263 664702 907775 531564 2787908 2386609 X 2483070 3479363 2483070 3479363 5270978 5865972 996293 X X false true X true false X 18685 6945 101885 49187 597286 773988 5663992 4720497 6364625 6890889 8216166 31856169 0 0 0 5682677 4727442 6466510 6940076 8813452 32630157 12500 12500 0 12500 12500 32617657 1636 14341 52297 12275 26557 107106 0 1636 14341 52297 12275 26557 107106 0 193988 225259 70201 49600 24903 563951 5878301 4967042 6589008 7001951 8864912 33301214 0.97950 0.97170 0.00320 0.00270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9375963 6122727 3253236 1759104 1052823 706281 138578 119880 18698 3978215 CAPITAL LEASE OBLIGATION 513814 SCHOLARSHIPS 17750 531564 X 8875862 578855 578855 8297007 8297007 7879569 578855 578855 7300714 7300714 Part X : FIN48 Footnote The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the positions. There were no unrecognized tax benefits identified or recorded as liabilities for the year ended December 31, 2021. The Organization files federal and state information returns. The Organizations Federal Forms 990 remain open for three years for federal and state examination. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COST OF GOODS SOLD $578855 Part XII, Line 2d: Other expenses and losses per audited F/S COSTS OF GOODS SOLD $578855 Form 990, Part VI, Line 11b: Form 990 Review Process AFTER THE REVEW BY THE AUDIT COMMITTEE, ALL MEMBERS OF THE GOVERNING BOARD ARE PROVIDED A COPY OF THE 990 FOR REVIEW AND APPROVAL. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management WAGE SCALES ARE DEVELOPED USING STATISTICAL AND COMPARABLE POSITIONS IN THE REGION. THE BUDGET COMMITTEE OF THE BOARD REVIEWS DATA AND MAKES RECOMMENDATIONS TO THE BOARD. APPROVAL IS BY BOARD VOTE. Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection COPY OF FORMS 990 AND 1023 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available COPY OF FORMS 990 AND THE AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XII, Line 2: Change of Oversight or Selection Process AUDITORS PRESENT AUDITED FINANCIAL STATEMENTS TO THE BOARD AND EXECUTIVE STAFF AT A BOARD MEETING UPON COMPLETION OF THE AUDIT. IN MARCH 2010, THE BOARD OF DIRECTORS ESTABLISHED AND AUDIT SUB-COMMITTEE, CONSISTING OF FINANCIAL EXPERTS ON THE BOARD. THAT COMMITTEE IS CHARGED WITH THE HIRING OF OUR INDEPENDENT CPA AND REVIEWING THE FORM 990 ON BEHALF OF THE BOARD.