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Virginia Golf Course FY2023 filing

Not tax-deductible

Manakin Sabot, VA501(c)(6)Community Development EIN 54-1957509Revenue $309K in FY2023

On file with the IRSvgcsa.org15 Quail Run Dr, 23103-2615 · Manakin Sabot, VATax-exempt since Nov 1999

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The purpose of this association is to enable Golf Course superintendents in the commonwealth of Virginia to be unified, affiliated and represented on a state and national level. The purpose is futrher to promote networking, education and professional growth for Golf Course superintendents throughout the commonwealth of Virginia.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $6K a year · 2% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
3 mo
of spending, in cash
Plus $136K in investments, Pt X · Ln 11–13
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
0.8% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$309K
-6% vs prior year
Spent
$327K
To programs
0%
Net assets
$225K
By yearFY2020–FY2024
Revenue
$309K
FY2023▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$301K
FY2021$317K
FY2022$330K
FY2023$309K
FY2024$314K
Expenses
$327K
FY2023▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$284K
FY2021$308K
FY2022$317K
FY2023$327K
FY2024$306K
Net assets
$225K
FY2023▲ +0.6%
Tap a bar for its year
Net assets by fiscal year
FY2020$249K
FY2021$263K
FY2022$223K
FY2023$225K
FY2024$236K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1999.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

12 people listed on the 990.

Part VII, Section A · reportable compensation
Damian Beasley
At Large Mem
$0Pt VII · Sec A
Jeff Whitmire Cgcs
Past Preside
$0Pt VII · Sec A
Tim Doran
Vice Preside
$0Pt VII · Sec A
Eric Ferrell
Ext Vice Pre
$0Pt VII · Sec A
Neil Jones
At Large Mem
$0Pt VII · Sec A
Brian Kearns
Ext Vice Pre
$0Pt VII · Sec A
Mike Mueller
President
$0Pt VII · Sec A
Josh Peters
Ext Vice Pre
$0Pt VII · Sec A
See Virginia Golf Course executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Unites and supports Virginia golf course superintendents through networking and professional development.

Questions for Virginia Golf Course

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Your first name shows with your question. Virginia Golf Course answers here, for everyone.

Provided by the organization

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3 programs · in their own filed words · FY2023
01

The vgcsa coordinates educational seminars for vgcsa members. Continuing education units (ceu's) for certification can be earned by attending vgcsa education programs. In addition, the vgcsa local associations co-sponsor several regional seminars. The vgcsa also stages the annual vgcsa conference.

Pt IX · col B
02

The vgcsa provides communication on services to its members and interested parties. Publications include a quarterly newsletter and an annual directory. The vgcsa publishes news on its website and via electronic media and press releases.

Pt IX · col B
03

The vgcsa stages an annual golf event for members and encourages local associations to conduct other events. The vgcsa also conducts the qualifying for team representation at the virginia cup.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 5 grants · $204K · 2020–2024
Individual RecipientFY2024$31,964
VT Turfgrass FoundationFY2023$32,658
Virginia Turfgrass FoundationVA · FY2022$48,526
Virginia Turfgrass FoundationVA · FY2021$45,333
Virginia Turfgrass FoundationVA · FY2020$45,263

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$309K
Ln 12
Fees for servicesLn 2g$193K
Gifts and grantsLn 1h$78K
Other incomeLn 4–11$32K
Money outPt IX
$327K
Ln 25
Owns and owesPt X
$225K
net assets · Ln 32
Cash and savingsLn 1–2$91K
Total assetsLn 16$227K
LiabilitiesLn 26$2K
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$78K
Fees for servicesLn 2g$193K
Investment incomeLn 3$6K
Other incomeLn 4–11$32K
Gains on assetsLn 7$538
Total revenueLn 12$309K
Assets in detailPt X, end of year
CashLn 1$46K
SavingsLn 2$45K
Cash and savings togetherLn 1–2$91K
InvestmentsLn 11–13$136K
Total assetsLn 16$227K
LiabilitiesLn 26$2K
Net assetsLn 32$225K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$111K$91K
InvestmentsLn 11–13$112K$136K
Total assetsLn 16$224K$227K
LiabilitiesLn 26$388$2K
Net assetsLn 32$223K$225K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$33K
Management feesLn 11a$77K
Lobbying feesLn 11d$19K
Investment management feesLn 11f$2K
Other fees for servicesLn 11g$2K
Advertising and promotionLn 12$2K
Office expensesLn 13$13K
Information technologyLn 14$5K
OccupancyLn 16$6K
TravelLn 17$1K
Conferences, conventions and meetingsLn 19$27K
Payments to affiliatesLn 21$19K
InsuranceLn 23$1K
Other expenses (24a–d)Ln 24$116K
All other expensesLn 24e$5K
Total functional expensesLn 25$327K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $314K$306K$7K$236K 990 PDF
FY2023 Viewing $309K$327K−$18K$225K 990 PDF
FY2022 $330K$317K$13K$223K 990 PDF
FY2021 $317K$308K$10K$263K 990 PDF
FY2020 $301K$284K$17K$249K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $308,994 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $73,218$77,668
I-9 Program service revenuePrior year $207,154$193,282
I-10 Investment incomePrior year $6,546$5,786
I-11 Other revenuePrior year $42,627$32,258
I-12 Total revenuePrior year $329,545$308,994
I-13 Grants and similar amounts paidPrior year $48,526$32,658
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $268,455$294,661
I-18 Total expensesPrior year $316,981$327,319
I-19 Revenue less expensesPrior year $12,564−$18,325
Part VI · Governance 11 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-12a Written conflict of interest policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $308,994 across 8 lines filed
Lines not itemized here account for $1,000 of total revenue; see the IRS return.
VIII-1b Membership dues$62,719
VIII-1f All other contributions, gifts and grants$14,949
VIII-1h Total contributions, gifts and grants$77,668
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $192,282$192,282
VIII-3 Investment incomeExcluded from tax $5,248$5,248
VIII-7 Net gain or loss on sales of assetsRelated to mission $538$538
VIII-8 Net income from fundraising events$32,258
VIII-12 Total revenueRelated to mission $193,820 · Excluded from tax $5,248$308,994
Part IX · Statement of functional expenses $327,319 across 15 lines filed
IX-1 Grants to domestic organizations$32,658
IX-11a Management fees$76,784
IX-11d Lobbying fees$19,000
IX-11f Investment management fees$1,821
IX-11g Other fees for services$1,583
IX-12 Advertising and promotion$1,665
IX-13 Office expenses$12,785
IX-14 Information technology$4,960
IX-16 Occupancy$6,300
IX-17 Travel$1,223
IX-19 Conferences, conventions and meetings$27,299
IX-21 Payments to affiliates$18,982
IX-23 Insurance$1,252
IX-24 Other expenses (24a–d)$116,458
IX-24e All other expenses$4,549
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$327,319
Part X · Balance sheet $226,511 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $66,941$46,137
X-2 Savings and temporary cash investmentsStart of year $44,236$44,564
X-11 Publicly traded securitiesStart of year $112,483$135,810
X-16 Total assetsStart of year $223,660$226,511
X-17 Accounts payable and accrued expensesStart of year $388$1,874
X-26 Total liabilitiesStart of year $388$1,874
X-27 Net assets without donor restrictionsStart of year $223,272$224,637
X-32 Total net assets or fund balancesStart of year $223,272$224,637
X-33 Total liabilities and net assetsStart of year $223,660$226,511
Part XI · Reconciliation of net assets $224,637 net assets at year end
XI-1 Total revenue$308,994
XI-2 Total expenses$327,319
XI-3 Revenue less expenses−$18,325
XI-4 Net assets at start of year$223,272
XI-5 Net unrealized gains (losses) on investments$19,690
XI-10 Net assets at end of year$224,637

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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