Salmon City Golf Association Inc in Salmon, Idaho (ID)

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Salmon City Golf Association Inc
Employer Identification Number (EIN)820337920
Name of OrganizationSalmon City Golf Association Inc
AddressPO BOX 2424, Salmon, ID 83467-2424
ActivitiesCommunity recreational facilities (park, playground, etc), Erection or maintenance of public building or works
SubsectionCharitable Organization
Ruling Date01/1978
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$25,000 to $99,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$56,536
Amount of Income$157,020
Form 990 Revenue Amount$153,609
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Golf


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Amount of income in 2013: $157,020
Salmon City Golf Association Inc: 

 $157,020
Other organizations performing similar types of work: 

 $242,334

Assets in 2013: $56,536
This organization: 

 $56,536
Other organizations performing similar types of work: 

 $218,360

Expenses in 2013: $165,086
This organization: 

 $165,086
Other organizations performing similar types of work: 

 $265,270

Income to expenses ratio in 2013: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2006: 100.0%
Salmon City Golf Association Inc: 

 100.0%
Other organizations performing similar types of work: 

 46.5%

Number of employees in 2006: 1
This organization: 

 1
Other organizations performing similar types of work: 

 14

Grants share in income in 2013: 4.8%
Salmon City Golf Association Inc: 

 4.8%
Other organizations performing similar types of work: 

 0.2%

Financial snapshot ($)

Revenue for 2013

Support schedule

Revenue, Expenses, and Changes in Net Assets or Fund Balances
201120122013
Total revenue$146,809$153,251$153,609
Contributions, gifts, grants, and similar amounts received$1,094$2,892$7,326
Program service revenue including government fees and contracts$80,325$84,094$83,582
Membership dues and assessments$61,441$61,625$59,297
Investment income$94$56$2
Gain/Loss from sale of assets other than inventory$0$0$-411
Gross amount from sale of assets other than inventory$0$0$3,000
Less: cost or other basis and sales expenses$0$0$3,411
Net income/loss from gaming and fundraising events$0$0$0
Gross profit/loss from sales of inventory$0$0$0
Other revenue$3,855$4,584$3,813
Total expenses$160,554$174,851$165,086
Total net assets$87,677$66,077$54,599
Excess/Deficit for the year$-13,745$-21,600$-11,477
Net assets or fund balances at beginning of year$101,422$87,677$66,076
Other changes in net assets or fund balances$0$0$0
Net assets or fund balances at end of year$66,077$54,599
Balance Sheets
201120122013
Total assets$88,559$69,072$56,536
Total liabilities$882$2,995$1,937
Net assets or fund balances$87,677$66,077$54,599
Other Information
201120122013
Did the organization engage in any significant activity not previously reported to the IRS?NoNo
Were any significant changes made to the organizing or governing documents?NoNo
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNoNoNo
Has the organization filed a Form 990-T for the year?NoNo
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?NoNo
Amount of political expenditures, direct or indirect$0$0
Did the organization file Form 1120-POL for this year?NoNo
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?NoNo
Total amount involved$0$0
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities$0$0$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?NoNo
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?NoNo
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$759,110
Subtotal$759,110
Gifts, grants, contributions, and membership fees received$139,628
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$619,482
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$759,401
Public support$759,110
Subtotal$291
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$291
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances
2003200420052006
Total revenue$155,047$150,105$147,029$155,194
Contributions, gifts, grants, and similar amounts received$17,319$14,664$13,215$12,375
Contributions to donor advised funds$0
Direct public support$5,319$2,664$1,215$375
Indirect public support$0$0$0$0
Government contributions (grants)$12,000$12,000$12,000$12,000
Program service revenue including government fees and contracts$76,968$66,701$68,886$69,892
Membership dues and assessments$57,199$60,225$58,065$66,539
Interest on savings and temporary cash investments$0$199$294$223
Dividends and interest from securities$46$0$0$0
Net rental income or (loss)$2,050$3,775$4,475$4,125
Gross rents$2,050$3,775$4,475$4,125
Less: rental expenses$0$0$0$0
Other investment income$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0
Net income or (loss) from special events and activities$0$0$0$0
Gross revenue$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0
Less: cost of goods sold$0$0$0$0
Other revenue$1,465$4,541$2,094$2,040
Total expenses$145,044$126,738$155,237$152,934
Program services$145,044$126,738$155,237$152,934
Management and general$0$0$0$0
Fundraising$0$0$0$0
Payments to affiliates$0$0$0$0
Net assets or fund balances at end of year$74,619$97,986$89,778$76,980
Excess or (deficit) for the year$10,003$23,367$-8,208$2,260
Net assets or fund balances at beginning of year$349,316$74,619$97,986$89,778
Other changes in net assets or fund balances$-284,700$0$0$-15,058
Statement of Functional Expenses (for 2006)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$152,934$152,934$0$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$72,219$72,219$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$9,412$9,412$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$5,535$5,535$0$0
Legal fees$0$0$0$0
Supplies$3,149$3,149$0$0
Telephone$4,030$4,030$0$0
Postage and shipping$0$0$0$0
Occupancy$0$0$0$0
Equipment rental and maintenance$14,866$14,866$0$0
Printing and publications$0$0$0$0
Travel$647$647$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$43,076$43,076$0$0
Balance Sheets
2003200420052006
Total assets$76,149$99,188$91,306$79,078
Cash - non-interest-bearing$1,676$1,747$1,561$8,150
Savings and temporary cash investments$8,257$19,881$12,185$8,428
Accounts receivable less allowance for doubtful accounts$12,000$12,000$12,000$12,000
Pledges receivable less allowance for doubtful accounts$0$0$0$0
Grants receivable$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0
Inventories for sale or use$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$0
Investments - publicly-traded securities$0
Investments - other securities$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$54,216$65,560$65,560$50,500
Investments - other$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$0$0$0$0
Other assets, including program-related investments$0$0$0$0
Total liabilities$1,530$1,202$1,528$2,098
Accounts payable and accrued expenses$1,530$1,202$1,528$2,098
Grants payable$0$0$0$0
Deferred revenue$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0
Mortgages and other notes payable$0$0$0$0
Other liabilities$0$0$0$0
Total liabilities and net assets/fund balances$76,149$99,188$91,306$79,078
Total net assets or fund balances$74,619$97,986$89,778$76,980
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2003200420052006
Total revenue$0$0$0$0
Total revenue, gains, and other support per audited financial statements$0$0$0$0
Other expenses$0$0$0$0
Net unrealized gains on investments$0$0$0$0
Donated services and use of facilities$0$0$0$0
Recoveries of prior year grants$0$0$0$0
Other$0$0$0$0
Other revenue$0$0$0$0
Investment expenses$0$0$0$0
Other$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2003200420052006
Total expenses$0$0$0$0
Total expenses and losses per audited financial statements$0$0$0$0
Other revenue$0$0$0$0
Donated services and use of facilities$0$0$0$0
Prior year adjustments$0$0$0$0
Losses$0$0$0$0
Other$0$0$0$0
Other expenses$0$0$0$0
Investment expenses$0$0$0$0
Other$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings9
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20061
Analysis of Income-Producing Activities (for 2006)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$142,819
Program service revenue
Program service revenue 1000000$000$0$34,675
Program service revenue 2000000$000$0$16,791
Program service revenue 3000000$000$0$15,696
Program service revenue 4000000$000$0$1,880
Program service revenue 5000000$000$0$850
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$66,539
Interest on savings and temporary cash investments000000$000$0$223
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$4,125
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$2,040
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2006)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2006)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2006)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
2002200320042005
Total$139,667$155,047$150,105$147,029
Gifts, grants, and contributions received$0$0$0$1,215
Membership fees received$49,538$60,225$60,225$58,065
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$78,010$82,776$77,681$75,455
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$119$46$199$294
Net income from unrelated business activities not included above$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0
Other income$12,000$12,000$12,000$12,000
Lobbying Expenditures by Electing Public Charities (for 2006)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1United States Golf Association77 Liberty Corner Rd, Far Hills, NJ 07931-2570NJ1974-05$364,323,037
2Municipal Golf Of SeattleSeattle, WA 98104WA$5,315,927
3The Florida State Golf Association Inc12630 Telecom Dr, Temple Terr, FL 33637-0935FL1992-02$4,879,790
4Chicago District Golf Association11855 Archer Ave, Lemont, IL 60439-6727IL1944-07$3,705,202
5Vallejo Golf Club Inc655 Columbus Parkway, Vallejo, CA 94591CA1947-01$3,614,981
6Beacon Woods Golf Club IncHudson, FL 34667FL$1,337,883
7Detroit Country Club IncPO BOX 785, Detroit Lakes, MN 56502-0785MN1995-02$1,138,737
8Missouri Golf AssociationPO BOX 104164, Jefferson Cty, MO 65110-4164MO1989-05$608,075
9Thornridge Golf Corp801 S D St, Milford, NE 68405-9374NE1984-09$312,830
10Sand Hill River Golf Course IncFertile, MN 56540MN$271,540
11New Hampshire Womens Golf AssociationPO BOX 1566, Derry, NH 03038-6566NH1978-06$242,334
12United States Golf Association Foundation Inc77 Liberty Corner Rd, Far Hills, NJ 07931-2570NJ1965-12$209,947
13Oakcrest Golf Club IncPO BOX 69, Roseau, MN 56751-0069MN1978-05$196,900
14Yakima Youth Golf OrganizationPO BOX 787, Yakima, WA 98907-0787WA2007-06$177,147
15Salmon City Golf Association IncPO BOX 2424, Salmon, ID 83467-2424ID1978-01$157,020
16Clinton Golf Association1650 S 5th St, Clinton, IN 47842-2538IN1995-07$156,142
17Green County Golf Association IncPO BOX 97, Greensburg, KY 42743-0097KY1968-01$144,854
18Silver Bay Country ClubPO BOX 38, Silver Bay, MN 55614-0038MN2007-03$188,288
19New Links Usa17 Strathkinness High Rd Ky16 9ua, St. Andrewsinternational2007-12$400
20Bluebonnet Golf Club2504 Deer Horn Dr, Plano, TX 75025-4182TX2001-02$0
Number of organizations performing similar types of work
California1
Florida2
Idaho1
Illinois1
Indiana1
Kentucky1
Maryland1
Minnesota5
Missouri1
Nebraska3
New Hampshire1
New Jersey2
Pennsylvania1
Texas1
Washington2
International1
Total25

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