Form 990 for tax year 2025

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $3,149,342

• 1f · All other contributions, gifts and grants

  $8,627,838

• 1g · Noncash contributions included above

  $440,935

• 2a · Program service revenue: YOUTH ON COURSE DUES

  total $10,160,781 · related or exempt $10,160,781

• 3 · Investment income

  total $346,760 · excluded $346,760

• 7a · Gross sales of assets other than inventory

  securities $7,377,644

• 7b · Less cost or other basis and sales expenses

  securities $6,104,258

• 7c · Gain or loss

  securities $1,273,386

• 7d · Net gain or loss

  total $1,273,386 · excluded $1,273,386

• 8a · Fundraising events: gross income

  $548,114

• 8a · Fundraising events: contributions included on line 1c

  $3,149,342

• 8b · Fundraising events: direct expenses

  $1,122,803

• 8c · Net income from fundraising events

  total -$574,689 · excluded -$574,689

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $10,695,480 · program services $10,695,480

• 2 · Grants to domestic individuals

  total $290,148 · program services $290,148

• 3 · Grants to foreign organizations and individuals

  total $53,428 · program services $53,428

• 5 · Compensation of officers, directors and key employees

  total $203,126 · program services $101,563 · fundraising $101,563

• 7 · Other salaries and wages

  total $3,764,636 · program services $2,412,810 · management and general $316,192 · fundraising $1,035,634

• 8 · Pension plan contributions

  total $276,779 · program services $176,447 · management and general $22,684 · fundraising $77,648

• 9 · Other employee benefits

  total $502,215 · program services $320,572 · management and general $41,403 · fundraising $140,240

• 10 · Payroll taxes

  total $328,945 · program services $208,686 · management and general $26,353 · fundraising $93,906

• 11d · Fees: lobbying

  total $10,000 · program services $10,000

• 11g · Fees: other

  total $267,641 · program services $32,519 · management and general $160,518 · fundraising $74,604

• 14 · Information technology

  total $301,435 · management and general $301,435

• 16 · Occupancy

  total $258,215 · management and general $258,215

• 17 · Travel

  total $363,756 · program services $211,866 · fundraising $151,890

• 23 · Insurance

  total $36,842 · management and general $36,842

• 24a · Other expenses: ROUNDS

  total $4,909,029 · program services $4,909,029

• 24b · Other expenses: OPERATING

  total $1,423,732 · program services $656,087 · management and general $572,814 · fundraising $194,831

• 24c · Other expenses: OTHER

  total $200,353 · program services $116,365 · management and general $83,988

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $3,082,297 · end of year $3,339,270

• 3 · Pledges and grants receivable

  beginning of year $216,961 · end of year $3,104,672

• 4 · Accounts receivable

  beginning of year $691,329 · end of year $108,014

• 9 · Prepaid expenses and deferred charges

  end of year $23,791

• 11 · Investments: publicly traded securities

  beginning of year $10,582,510 · end of year $9,720,935

• 15 · Other assets

  beginning of year $121,529 · end of year $797,946

• 17 · Accounts payable and accrued expenses

  beginning of year $1,667,466 · end of year $3,482,297

• 18 · Grants payable

  beginning of year $691,930 · end of year $637,302

• 19 · Deferred revenue

  beginning of year $1,091,452 · end of year $2,339,941

• 25 · Other liabilities

  beginning of year $99,700 · end of year $839,020

• 27 · Net assets without donor restrictions

  beginning of year $10,119,605 · end of year $5,028,438

• 28 · Net assets with donor restrictions

  beginning of year $1,024,473 · end of year $4,767,630

The filer's explanations (Part III)

PART I, LINE 4B

JOE HUSTON AND ADAM HEIECK RECEIVED A CONTRIBUTION OF $296,441.32 AND $7,519 (BY NCGA) + 6,365 BY YOC POST SPLIT RESPECTIVELY, UNDER THEIR 457(F) PLAN.ADAM WAS PAID OUT HIS NCGA 457F BALANCE OF $37,202 WHEN TERMED AS A NCGA EMPLOYEE.

PART I, LINE 5

THE YOC EMPLOYEES IN 2025 RECEIVED A CONTRIBUTION TO THEIR 401K PLAN BASED ON HOW THEY AND NCGA CONSOLIDATED PERFORMED IN 2024.

PART I, LINE 6

THE YOC EMPLOYEES IN 2025 RECEIVED A CONTRIBUTION TO THEIR 401K PLAN BASED ON HOW THEY AND NCGA CONSOLIDATED PERFORMED IN 2024.

PART I, LINE 7

COMPENSATION COMMITTEE MET AND REVIEWS PERFORMANCE AS WELL AS COMPARATIVE DATA. DUE TO BECOMING AN INDEPENDENT NON PROFIT ALL EMPLOYEES WERE PAID OUT THEIR PTO BALANCES WHICH MADE SALARIES MUCH HIGHER THAN NORMAL

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• POPPY HOLDING INC

  C · GOLF COURSES · CA