2012-09-16T14:52:44-05:00 2011-10-31 BRUCE E BERNSTIEN & ASSOC PC 10440 N CENTRAL EXPRESSWAY STE 1040 DALLAS TX 75231 990 2010-11-01 861118804 Salesmanship Club Charitable Golf of Dallas Inc SALE 2149439700 106 E Tenth St Dallas TX 752032296 William C Wilshusen 2012-09-11 BRUCE E BERNSTIEN 2147060840 2010 2016-02-24 21:20:13Z TERI ISAACS 106 E TENTH ST SUITE 200 Dallas TX 75203 20915940 false X www.hpbnc.org X 2005 TX Operated to support the charitable and educational undertakings of the Salesmanship Club of Dallas. 17 17 0 1250 0 6629970 7377392 0 0 0 0 -1841184 -2114974 4788786 5262418 4750000 5167985 0 0 0 0 0 0 0 176320 163630 4926320 5331615 -137534 -69197 1390714 1344593 1759942 1783018 -369228 -438425 OPERATED TO SUPPORT THE CHARITABLE AND EDUCATIONAL UNDERTAKINGS OF THE SALESMANSHIP CLUB OF DALLAS. false false 5258372 5167985 Salesmanship Club Charitable Golf of Dallas(SCCGD) supports the charitable and educational undertakings of the Salesmanship Club of Dallas (SCD). SCCGD raises funds through charitable events such as the HP Byron Nelson Championship, to fund the charitable programs sponsored by SCD through Salesmanship Club Youth and Family Centers (SCYFC). SCYFC provides education for low income children and therapeutic services for troubled children and their families. The J. Erik Jonsson Community School serves 232 inner-city students from age 3 through 5th grade. The school is ranked as exemplary based on state-mandated test scores. Each year SCYFC provides a wide range of theratpeutic services for families with children who are experiencing emotional and behavioral difficulties. Across all services a total of more than 7,000 children and their family members were served in fiscal year 2011. In addition, SCYFC provides training in effective practices to hundreds of educators and mental health professionals each year. 5258372 true true false false false false false false false true false false false true true true true false false false false false false true false false true false true false false false false false true false false false false false false false true false false false false true 155 0 true 0 false false false false false true true false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false X TERI ISAACS 2149439700 106 E TENTH ST SUITE 200 Dallas TX 75203 X Stephen W Barley thru 93011 1.0 X X 0 0 0 John A Beckert 1.0 X 0 0 0 Pat S Bolin 1.0 X 0 0 0 George K Conant thru 93011 1.0 X 0 0 0 Robert B Crotty as of 10111 1.0 X 0 0 0 William H Flaherty as of 10111 1.0 X 0 0 0 Gregory A Galbraith as of 10111 1.0 X X 0 0 0 Margo Goodwin 1.0 X 0 0 0 Michael P Haggerty 1.0 X 0 0 0 Kevin L Kelley as of 10111 1.0 X 0 0 0 Michael P MassadJrthru 93011 1.0 X 0 0 0 Michael D McKinley as of 10111 1.0 X 0 0 0 William G Mundinger 1.0 X X 0 0 0 Laurence M Nixon 1.0 X X 0 0 0 John M Nolan as of 10111 1.0 X 0 0 0 W Scott Ragland thru 93011 1.0 X 0 0 0 Debbie Scripps 1.0 X 0 0 0 Bruce A Sifford thru 93011 1.0 X 0 0 0 Douglas C Smellage thru 93011 1.0 X 0 0 0 Robert B Smith 1.0 X 0 0 0 Frank Swingle 1.0 X 0 0 0 David S Watson as of 10111 1.0 X 0 0 0 William C Wilshusen 1.0 X X 0 0 0 Kent Skipper 18.0 X 0 269014 22253 Teri Isaacs 20.0 X 0 159312 16965 Jon Drago 35.0 X 0 149473 15133 0 577799 54351 6 false true false Shaffer Sports 601 W 6th St HOUSTON TX 77007 construction 922067 Go Vision LP 8291 Gateway Dr Suite 100 ARGYLE TX 76226 construction 119500 2 7377392 0 7377392 0 0 0 0 0 13538548 7377392 15653522 -2114974 -2114974 0 0 0 5262418 -2114974 5167985 5167985 0 0 0 0 0 0 0 0 0 65500 65500 0 0 0 0 0 0 0 0 0 0 0 0 0 3790 3790 0 0 90387 90387 0 MISC EXPENSES 3953 3953 5331615 5258372 73243 0 814941 641624 199846 442486 182446 168619 30078 13828 571607 493571 163403 78036 1390714 1344593 50375 168696 191729 101049 1517838 1513273 1759942 1783018 X -369228 -438425 -369228 -438425 1390714 1344593 -69197 X false true true X false X 8010232 9197961 7678704 6629970 7377392 38894259 8010232 9197961 7678704 6629970 7377392 38894259 18953707 19940552 74560 32631 2754 0 0 109945 39004204 68872379 0.51124 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 141722 93269 48453 362840 338347 24493 67045 61955 5090 78036 0 DUE TO SALESMANSHIP CLUB OF DA 1513273 1513273 5262418 5331615 -69197 -69197 20915940 15653522 15653522 5262418 5262418 20985137 15653522 15653522 5331615 5331615 Special Event Expenses Form 990, Schedule D, Part XII, Line 2D: Reclassify Special Event Expense TO PART VIII, LINE 8B - $15,653,522 Special Event Expense Form 990, Schedule D, Part XIII, Line 2d Reclass Special Event Expenses FROM PART IX - $15,653,522 The organization's liability for uncertain tax positions under FIN 48 schedule D, part X, line 2: SCCGD is exempt from federal income tax under Section 501(c)(3) of the United States Internal Revenue Code (the "Code"), except to the extent it has unrelated business income. In addition, SCCGD has been determined by the Internal Revenue Service not to be a private foundation within the meaning of Section 509(a) of the Code. For the years ended October 31, 2011 and 2010, SCCGD had no net unrelated business income. Accordingly, no provision for income tax has been provided in the accompanying financial statements. GAAP requires the evaluation of tax positions taken or expected to be taken in the course of preparing SCCGDs tax return to determine whether the tax positions are more likely than not of being sustained by the applicable tax authority. Tax positions not deemed to meet the more likely than not threshold would be recorded as a tax benefit or expense in the current year. A reconciliation is not provided herein, as the beginning and ending amounts of unrecognized benefits are zero, with no interim additions, reductions, or settlements. SCCGD is relying on its tax-exempt status and its adherence to all applicable laws and regulations to preserve that status. However, the conclusions regarding accounting for uncertainty in income taxes will be subject to review and may be adjusted at a later date based on factors including, but not limited to, ongoing analysis of tax laws, regulations, and interpretations thereof. SCCGD recognizes interest and penalties, if any, related to uncertain tax positions as income tax expense. SCCGDs informational returns filed are generally subject to examination for three years after the later of the due date or date of filing. As a result, SCCGD is no longer subject to income tax examinations by tax authorities for years prior to 2008. golf tournament 20915940 7377392 13538548 6500000 9153522 0 20915940 7377392 13538548 6500000 9153522 15653522 -2114974 true Salesmanship Club of Dallas 106 E 10th St Suite 200 Dallas TX 75203 750717135 501(c)(3) 5005000 EDUCATION young people and their families Salesmanship Club Youth and Family Centers 106 E 10th St suite 200 Dallas TX 75203 751855620 501(c)(3) 12985 Education counseling services The Duvall Home 3395 Grand Ave glenwood FL 32722 591159090 501(c)(3) 100000 AWARD TO WINNER'S choice. The Arnold D. and Winifred W. Palmer Charitable Foundation supports various charitable organizations promoting cancer research, children's health and nature conservation. World Golf Foundation 1 World Golf Place St Augustine FL 32092 431532215 501(c)(3) 50000 develop and support initiatives via golf 4 0 Description of Organization's Procedures for Monitoring the Use of Grants Form 990, Schedule I, line 2: Each recipient organization's exempt status is verified. The SCCGD monitors related organizations' operations and financial statements on a regular basis through its management and board of directors. false false false false false false false false false Kent Skipper 0 269014 0 0 0 0 0 16075 0 6178 0 291267 0 0 Teri Isaacs 0 159312 0 0 0 0 0 10460 0 6505 0 176277 0 0 Jon Drago 0 149473 0 0 0 0 0 8917 0 6216 0 164606 0 0 Douglas A Smellage Director 89003 see supplemental information false Business transactions involving interested persons FORM 990, SCHEDULE L: Competitive bids are routinely required for contracts in excess of $50,000. Contracts are reviewed by and approved by the board of directors based on competitive pricing, among other things. Any board member is recused from voting on a contract in which he has a personal interest. Lawns of Dallas has been providing SCCGD with on-course landscaping services for over ten years. Board member, Douglas A. Smellage is owner and president of Lawns of Dallas. Competitive bidding was obtained and the board approved a one-year contract. DESCRIBE THE PROCESS USED BY MANAGEMENT &/OR GOVERNING BODY TO REVIEW 990 FORM 990, PART VI, QUESTION 11b: COPIES OF THE COMPLETED FORM 990 WILL BE DISTRIBUTED TO THE GOVERNING BODY FOR COMMENTS AND QUESTIONS. ANY CLARIFICATIONS OR CHANGES REQUIRED TO THE FINAL FORM WILL BE MADE AND RETURNED TO THE GOVERNING BODY PRIOR TO FILING THE FORM. DESCRIPTION OF PROCESS TO MONITOR TRANSACTIONS FOR CONFLICTS OF INTEREST FORM 990, PART VI, QUESTION 12C: ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONAIRE ON AN ANNUAL BASIS. ALL POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO ENTERING INTO A CONTRACT. ANY CONTRACT IN EXCESS OF $50,000 MUST BE PUT OUT TO BID TO ENSURE COMPETETIVE PRICING. Offices&Positions For Which Process Was Used for Determining compensation Form 990, Part VI, Line 15: A compensation survey of similar non-profit organizations is conducted. The salaries and benefits are compared to other organizations for reasonableness. Such information is presented to the Board of Directors. The recommended salary and benefits are approved by the Board of Directors. Total salaries are reviewed by the Finance Committee and approved by the Board of Directors. AVAIL OF GOV DOCS, CONFLICT OF INTEREST POLICY, & FIN STMTS TO GEN PUBLIC FORM 990, PART VI, QUESTION 19: REQUESTS FOR COPIES OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990S ARE DIRECTED TO THE CONTROLLER OR CFO AND FULFILLED IMMEDIATELY. HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Kent Skipper TITLE:CEO HOURS:22 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Teri Isaacs TITLE:CFO HOURS:20 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Jon Drago TITLE:Tournament Director HOURS:5 Salesmanship Club of Dallas 106 E Tenth St Suite 200 Dallas TX 75203 750717135 Support Affil TX 501(c)(3) 9 N/A Salesmanship Club Youth and Family CNTRS 106 E Tenth St Suite 200 Dallas TX 75203 751855620 Educ/Therapy TX 501(c)(3) 11c SCD Salesmanship Club Foundation 106 E Tenth St Suite 200 Dallas TX 75203 752439715 Fundraising TX 501(c)(3) 11a NA false true false false false false false false false false false false true true true false false false