BALTIMORE MUNICIPAL GOLF CORPORATION: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- BALTIMORE MUNICIPAL GOLF CORPORATION (EIN 52-1371304)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-10-14
- IRS object ID
- 201912879349301036
- Schema version
- 2018v3.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-10-14T11:16:59-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 560747981 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DIXON HUGHES GOODMAN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 809 GLEN EAGLES COURT SUITE 200 | AddressLine1Txt |
| City | BALTIMORE | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21286 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521371304 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BALTIMORE MUNICIPAL GOLF CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BALT | BusinessNameControlTxt |
| Phone | 4104444933 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6131 HILLEN ROAD | AddressLine1Txt |
| City | BALTIMORE | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21239 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JONATHON W LADD | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4104444933 | PhoneNum |
| Signature | 2019-10-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMES J DOUGHERTY CPA | PreparerPersonNm |
| PTIN | P00019503 | PTIN |
| Phone | 4108238000 | PhoneNum |
| Preparation | 2019-10-02 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 4.34.5.49 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-10-03 | IPDt |
| IP Tm | 09:39:10 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 66E21B45697F6068DEA17FD774791B97F05DF535 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JONATHON W LADD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6131 HILLEN ROAD | AddressLine1Txt |
| City | BALTIMORE | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21239 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,867,993 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CLASSIC5GOLF.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1984 | FormationYr |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Activity Or Mission | OPERATION OF GOLF COURSES AND DRIVING RANGES OWNED BY THE CITY OF BALTIMORE. IMPROVING AND DEVELOPING THOSE GOLF COURSES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 372 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $18,685 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,945 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,663,992 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,720,497 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$16,257 | PYInvestmentIncomeAmt |
| CY Investment Income | $14,341 | CYInvestmentIncomeAmt |
| PY Other Revenue | $913,337 | PYOtherRevenueAmt |
| CY Other Revenue | $883,785 | CYOtherRevenueAmt |
| PY Total Revenue | $6,579,757 | PYTotalRevenueAmt |
| CY Total Revenue | $5,625,568 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,860,170 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,558,414 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,988,014 | PYOtherExpensesAmt |
| CY Other Expenses | $2,673,923 | CYOtherExpensesAmt |
| PY Total Expenses | $6,848,184 | PYTotalExpensesAmt |
| CY Total Expenses | $6,232,337 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$268,427 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$606,769 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,735,141 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,986,760 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,081,060 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,939,448 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,654,081 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,047,312 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO LESSEN THE BURDENS OF GOVERNMENT BY PROVIDING AND PROMOTING RECREATIONAL GOLF ACTIVITIES AND FACILITIES THAT WOULD BE ORDINARILY PROVIDED AND MAINTAINED AT TAXPAYERS' EXPENSE. THE ORGANIZATION'S PRINCIPAL ACTIVITIES INCLUDE GOLF COURSE AND DRIVING RANGE OPERATIONS AND IMPROVEMENTS AND DEVELOPMENT OF GOLF COURSES ON LAND OWNED BY THE CITY OF BALTIMORE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,220,302 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $5,898,785 | RevenueAmt |
| Desc | PRINCIPAL ACTIVITIES INCLUDE GOLF COURSE AND RANGE OPERATION, IMPROVEMENTS AND DEVELOPMENT OF GOLF COURSES ON LAND OWNED BY THE CITY OF BALTIMORE. PROGRAM EXPENDITURES ARE RELATED TO THE ORGANIZATION'S CHARITABLE PURPOSE OF LESSENING THE BURDENS OF THE GOVERNMENT OF THE CITY OF BALTIMORE. | Desc |
| Total Program Service Expenses | $5,220,302 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | 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 | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 372 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| 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 | 0 | QuidProQuoContributionsInd |
| 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | 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 | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JONATHON W LADD EXECUTIVE DIRECTOR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4104444933 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6131 HILLEN ROAD | AddressLine1Txt |
| City | BALTIMORE | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21239 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| CHARLES THOMAS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DIANE L ROBINSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LARRY E JENNINGS JR | ||||||
| CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| HENRY RAYMOND | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARK CASE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GARLAND WILLIAMSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JILL YONOWITZ | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| D DANARD SMITH | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ISSAC SCHLEIFER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JONATHON W LADD | ||||||
| EXECUTIVE DIRECTOR | 40.00 | $99,572 | $0 | $13,132 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $99,572 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $13,132 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $6,945 | AllOtherContributionsAmt |
| Total Contributions | $6,945 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| GREENS FEES | 713910 | $3,234,724 | $3,234,724 |
| CART RENTALS | 713910 | $799,206 | $799,206 |
| RANGE FEES | 713910 | $424,343 | $424,343 |
| OTHER GOLF INCOME | 713910 | $262,224 | $262,224 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,720,497 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,341 | TotalRevenueColumnAmt |
| Exclusion | $14,341 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $409,638 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $242,425 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $167,213 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $167,213 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| FOOD SALES | 713910 | $499,991 | $499,991 |
| OTHER OPERATING INCOME | 713910 | $216,581 | $216,581 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $716,572 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,625,568 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,604,282 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $14,341 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,572 | TotalAmt |
| Program Services | $99,572 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,706,896 | TotalAmt |
| Program Services | $2,453,131 | ProgramServicesAmt |
| Management And General | $253,765 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,408 | TotalAmt |
| Program Services | $42,376 | ProgramServicesAmt |
| Management And General | $8,032 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $392,931 | TotalAmt |
| Program Services | $360,888 | ProgramServicesAmt |
| Management And General | $32,043 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $308,607 | TotalAmt |
| Program Services | $280,150 | ProgramServicesAmt |
| Management And General | $28,457 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,216 | TotalAmt |
| Management And General | $33,216 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,470 | TotalAmt |
| Management And General | $50,470 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,155 | TotalAmt |
| Program Services | $123,155 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,634 | TotalAmt |
| Program Services | $140,634 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $260,772 | TotalAmt |
| Program Services | $254,992 | ProgramServicesAmt |
| Management And General | $5,780 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66 | TotalAmt |
| Management And General | $66 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,983 | TotalAmt |
| Management And General | $46,983 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $380,279 | TotalAmt |
| Management And General | $380,279 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,447 | TotalAmt |
| Management And General | $126,447 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| COURSE MAINTENANCE | $588,128 | $588,128 |
| FOOD COST OF SALES | $492,465 | $492,465 |
| EQUIPMENT RENTAL & MAIN | $201,071 | $201,071 |
| CREDIT CARD FEES | $102,211 | $102,211 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,026 | TotalAmt |
| Program Services | $81,529 | ProgramServicesAmt |
| Management And General | $46,497 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,232,337 | TotalAmt |
| Program Services | $5,220,302 | ProgramServicesAmt |
| Management And General | $1,012,035 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,500 | BOYAmt |
| EOY | $15,501 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $853,707 | BOYAmt |
| EOY | $518,743 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,554 | BOYAmt |
| EOY | $2,059 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,817 | BOYAmt |
| EOY | $98,788 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $153,236 | BOYAmt |
| EOY | $94,166 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,690,439 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,432,936 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,574,327 | BOYAmt |
| EOY | $3,257,503 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,735,141 | BOYAmt |
| EOY | $3,986,760 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $899,032 | BOYAmt |
| EOY | $825,601 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $209,823 | BOYAmt |
| EOY | $220,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $887,363 | BOYAmt |
| EOY | $820,597 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,842 | BOYAmt |
| EOY | $73,250 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,081,060 | BOYAmt |
| EOY | $1,939,448 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,654,081 | BOYAmt |
| EOY | $2,047,312 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,654,081 | BOYAmt |
| EOY | $2,047,312 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,735,141 | BOYAmt |
| EOY | $3,986,760 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$606,769 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,259 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,386 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,994 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,685 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,945 | CurrentTaxYearAmt |
| Total | $97,269 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,792,463 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,686,739 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,576,485 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,663,992 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,720,497 | CurrentTaxYearAmt |
| Total | $27,440,176 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,818,722 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,714,125 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,594,479 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,682,677 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,727,442 | CurrentTaxYearAmt |
| Total | $27,537,445 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $27,537,445 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,923 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,428 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,301 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,636 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,341 | CurrentTaxYearAmt |
| Total | $27,629 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,923 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,428 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,301 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,636 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,341 | CurrentTaxYearAmt |
| Total | $27,629 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $281,561 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $222,293 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $222,479 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $193,988 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $225,259 | CurrentTaxYearAmt |
| Total | $1,145,580 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,107,206 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,938,846 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,819,259 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,878,301 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,967,042 | CurrentTaxYearAmt |
| Total | $28,710,654 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95910 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96350 | PublicSupportPY509Pct |
| Investment Income CY | 0.00100 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00060 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,389,082 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,485,361 | DepreciationAmt |
| Book Value | $2,903,721 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,301,357 | OtherCostOrOtherBasisAmt |
| Depreciation | $947,575 | DepreciationAmt |
| Book Value | $353,782 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,257,503 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CAPITAL LEASE OBLIGATION | $45,439 |
| OTHER ACCRUED EXPENSES | $27,811 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $73,250 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,890,107 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $264,539 | OtherRevenueAmt |
| Revenue Not Reported | $264,539 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,625,568 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,625,568 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,496,876 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $264,539 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $264,539 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,232,337 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,232,337 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | UNCERTAIN TAX POSITIONS UNDER FIN 48 - THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE IRC. MANAGEMENT OF THE CORPORATION CONSIDERS THE LIKELIHOOD OF CHANGES BY TAXING AUTHORITIES IN ITS FILED INCOME TAX RETURNS AND RECOGNIZES A LIABILITY FOR OR DISCLOSES POTENTIAL SIGNIFICANT CHANGES THAT MANAGEMENT BELIEVES ARE MORE LIKELY THAN NOT TO OCCUR, INCLUDING CHANGES TO THE CORPORATION'S STATUS AS A NOT-FOR-PROFIT ENTITY. MANAGEMENT BELIEVES THE CORPORATION MET THE REQUIREMENTS TO MAINTAIN ITS TAX-EXEMPT STATUS AND HAS NO INCOME SUBJECT TO UNRELATED BUSINESS INCOME TAX, THEREFORE NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THESE FINANCIAL STATEMENTS. THE CORPORATION'S INCOME TAX RETURNS FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, AND MAY CHANGE UPON EXAMINATION. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | PRO SHOP COST OF SALES GROUPED AS A REDUCTION TO REVENUE 242,425. OTHER EXPENSES NETTED AGAINST VARIOUS REVENUE 22,114. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | PRO SHOP COST OF SALES GROUPED AS A REDUCTION TO REVENUE 242,425. OTHER EXPENSES NETTED AGAINST VARIOUS REVENUE 22,114. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | AFTER THE REVIEW BY THE AUDIT COMMITTEE, ALL MEMBERS OF THE GOVERNING BOARD ARE PROVIDED A COPY. |
| FORM 990, PART VI, SECTION B, LINE 15 | WAGE SCALES ARE DEVELOPED USING STATISTICAL DATA 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, SECTION C, LINE 18 | COPIES OF FORMS 990 AND 1023 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | COPIES OF FORMS 990 AND AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | FORM 990, PART XI, LINE 2C: AUDITORS PRESENT AUDITED FINANCIAL STATEMENTS TO THE BOARD AND EXECUTIVE STAFF AT A BOARD MEETING UPON COMPLETION OF THE AUDIT. |
| FORM 990, PART XII, LINE 2C: | FORM 990, PART XII, LINE 2C: IN MARCH 2010, THE BOARD OF DIRECTORS ESTABLISHED AN AUDIT SUBCOMMITTEE, 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. |
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