{"success":true,"data":{"_id":854141988,"filings":[{"Organization":{"value":null,"Person":["SETH WAUGH","DIRK ZIFF","DANIEL STANTON","CHRIS WILLIAMS","THOMAS FRANKEL","SEAN BRESNAN","GIL HANSE","KEITH JAMES","FAYE JOHNSON","GEOFF LOFSTEAD","ROBERT CONLEY","DAVID ANDREWS","CODY SINKLER","LEE MORRIS","JUSTIN MARTIN","JASON VAN BOMEL"],"Title":["PRESIDENT/TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","GENERAL MANAGER","DIRECTOR OF THE PATH","DIRECTOR OF GOLF OPERATION","DIRECTOR OF FOOD & BEVERAGW","DIRECTOR OF COACHING","EXECUTIVE CHEF"],"Hours":[3.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,40.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,484467,229825,170540,262905,210710,174106],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,443145,192489,153212,224212,191489,152443],"Other compensation":[0,0,0,0,0,0,0,0,0,0,41322,37336,17328,38693,19221,21663]},"Basic":{"value":null,"mission":"The west palm golf community trust will impact the local youth and families of west palm beach through education, mentorship, and life skills development.","year":2024,"name":"WEST PALM GOLF COMMUNITY TRUST INC","phone":5617441033,"website":"THEPARKWESTPALM.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"THOMAS FRANKEL","year_formation":2020,"state_legal_domicile":"FL","total_volunteers":10,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"7301 GEORGIA AVE, WEST PALM BEACH, FL, 33405, USA","city":"WEST PALM BEACH","state":"FL","country":"USA","zip_code":33405},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":248,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":248,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":16251707,"Contributions":{"value":4555883,"Other contributions":3705391,"Contributions from gifts and grants":0,"Fundraising revenue":850492,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":8017529,"Total revenue":{"value":8017529,"GOLF OPERATIONS":7653870,"COACHING":363659},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":130143,"Investment income total":124460,"Net investment gain":5683,"Income from invest bond proceeds":0},"Other revenues":{"value":3548152,"Other total":88395,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":-39567,"Net income from gaming":0,"Net income":3499324,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":13275193,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":7655931,"Current officers":443145,"Disqualified persons":0,"Other salaries and wages":6358395,"Pension plan contributions":0,"Other employee benefits":325710,"Payroll taxes":528681},"Other expenses":{"value":5619262,"Management services":0,"Legal":4570,"Accounting":7337,"Lobbying services":0,"Investment management fees":0,"Other services":312734,"Advertising":232079,"Office expenses":299832,"Information technology":137630,"Royalties":0,"Occupancy":398169,"Travel":13175,"Conferences and meetings":30000,"Interest":523,"Payments to affiliates":0,"Depreciation and depletion":404625,"Insurance":243706,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":2210209,"CONTRACT LABOR":788974,"EQUIPMENT RENTAL - GOLF":631619,"CREDIT CARD FEES":399667,"MAINT - CHEMICALS":389949},"All other expenses":1324673},"Functional Expenses":{"value":null,"Program Service Expenses":10642622,"Management And General Expenses":2610665,"Fundraising Expenses":21906}},"Assets":{"value":60738623,"Non-interest bearing cash":1962257,"Savings and temp cash investments":0,"Pledges and grants receivable":3783163,"Accounts receivable":24679,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":223360,"Prepaid expenses deferred charges":0,"Land, building, equipment":4500889,"Investments publicly traded":7627982,"Investments other":0,"Investments program related":0,"Intangible assets":42554505,"Other assets":61788},"Liabilities":{"value":4816467,"Sum of Total Liabilities":0,"Accounts payable, accrued":1857859,"Grants payable":0,"Deferred, revenue":2440494,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":518114},"Fund balance":{"value":55922156,"Net assets without donor restriction":52053873,"Net assets with donor restriction":3868283,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8016924499704072,"percentile":0.627666696204877},"Fundraising Efficiency":{"score":207.974207979549,"percentile":0.9222232782928522},"Operating Margin":{"score":0.18315085301500944,"percentile":0.7386456297630231},"Liabilities to Assets Ratio":{"score":0.07929825804579073,"percentile":0.34765265890241925},"Operating Reserve Ratio":{"score":4.5753476427800335,"percentile":0.7919266149973152},"Officer Compensation Ratio":{"score":0.11544487526471367,"percentile":0.5033471759134223},"Program Expense Growth":{"score":0.8289571382339787,"percentile":0.9747073909962374},"Revenue Growth":{"score":0.10263501167416239,"percentile":0.7697807103375812},"Asset Growth":{"score":0.3638078622785672,"percentile":0.9446300591534156},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7679006146838553,"percentile":0.9346880028989779}},"source_xml":"202513179349303091_public.xml"},{"Organization":{"value":null,"Person":["SETH WAUGH","DIRK ZIFF","DAN STANTON","CHRIS WILLIAMS","THOMAS FRANKEL","ROBERT CONLEY","DAVID ANDREWS","FRANCIS O'ROURKE","CODY SINKLER"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","GENERAL MANAGER","DIRECTOR OF THE PATH","DIRECTOR OF AGRONOMY","DIRECTOR OF GOLF OPERATIONS"],"Hours":[3.0,3.0,3.0,3.0,3.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,426002,187186,289244,161586],"Direct compensation":[0,0,0,0,0,381825,153037,251398,142938],"Other compensation":[0,0,0,0,0,44177,34149,37846,18648]},"Basic":{"value":null,"mission":"The west palm golf community trust will impact the local youth and families of west palm beach through education, mentorship, and life skills development.","year":2023,"name":"WEST PALM GOLF COMMUNITY TRUST INC","phone":5617441033,"website":"THEPARKWESTPALM.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"THOMAS FRANKEL","year_formation":2020,"state_legal_domicile":"FL","total_volunteers":10,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"7301 GEORGIA AVE, WEST PALM BEACH, FL, 33405, USA","city":"WEST PALM BEACH","state":"FL","country":"USA","zip_code":33405},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":206,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":206,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":9138328,"Contributions":{"value":4593287,"Other contributions":4593287,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":3609599,"Total revenue":{"value":3609599,"GOLF OPERATIONS":3490934,"COACHING":118665},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":259,"Investment income total":259,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":935183,"Other total":28519,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":906664,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":8426447,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":4182543,"Current officers":381825,"Disqualified persons":0,"Other salaries and wages":3362722,"Pension plan contributions":0,"Other employee benefits":156684,"Payroll taxes":281312},"Other expenses":{"value":4243904,"Management services":0,"Legal":1804,"Accounting":3905,"Lobbying services":0,"Investment management fees":0,"Other services":68219,"Advertising":403195,"Office expenses":648873,"Information technology":52134,"Royalties":0,"Occupancy":331254,"Travel":7861,"Conferences and meetings":24894,"Interest":760,"Payments to affiliates":0,"Depreciation and depletion":267308,"Insurance":136336,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1461286,"MAINT - CONTRACT LABOR":606844,"EQUIPMENT RENTAL - GOLF":359370,"MAINT - CHEMICALS":272775,"SUPPLIES - GOLF":222297},"All other expenses":836075},"Functional Expenses":{"value":null,"Program Service Expenses":5533683,"Management And General Expenses":2812631,"Fundraising Expenses":80133}},"Assets":{"value":57644597,"Non-interest bearing cash":2302351,"Savings and temp cash investments":0,"Pledges and grants receivable":6638314,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":288558,"Prepaid expenses deferred charges":18816,"Land, building, equipment":4784037,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":43563980,"Other assets":48541},"Liabilities":{"value":3959403,"Sum of Total Liabilities":0,"Accounts payable, accrued":1146868,"Grants payable":0,"Deferred, revenue":2151931,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":660604},"Fund balance":{"value":53685194,"Net assets without donor restriction":47046880,"Net assets with donor restriction":6638314,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6567041838630208,"percentile":0.5152765582077288},"Fundraising Efficiency":{"score":57.32079168382564,"percentile":0.8024408672452014},"Operating Margin":{"score":0.07790057437202955,"percentile":0.5829690509609453},"Liabilities to Assets Ratio":{"score":0.06868645469062781,"percentile":0.360828978439383},"Operating Reserve Ratio":{"score":6.840913732679978,"percentile":0.8502398520368477},"Officer Compensation Ratio":{"score":0.12627125050451277,"percentile":0.4721488688660138},"Program Expense Growth":{"score":1.2,"percentile":0.9924014632378207},"Revenue Growth":{"score":0.06780737270193953,"percentile":0.6740619919475924},"Asset Growth":{"score":0.5511970007536002,"percentile":0.9785262924162007},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7022946361520443,"percentile":0.8525784924874754}},"source_xml":"202520909349300427_public.xml"},{"Organization":{"value":null,"Person":["SETH WAUGH","DIRK ZIFF","DAN STANTON","CHRIS WILLIAMS","THOMAS FRANKEL"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[3.0,3.0,3.0,3.0,3.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"The corporation will receive and administer real and personal property and to apply such property, as well as the income it produces, exclusively for charitable, scientific, literary, and educational purposes.","year":2022,"name":"WEST PALM GOLF COMMUNITY TRUST INC","phone":5617441033,"website":"THEPARKWESTPALM.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SETH WAUGH","year_formation":2020,"state_legal_domicile":"FL","total_volunteers":5,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"7301 GEORGIA AVE, WEST PALM BEACH, FL, 33405, USA","city":"WEST PALM BEACH","state":"FL","country":"USA","zip_code":33405},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":10,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":10,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":9310248,"Contributions":{"value":9310248,"Other contributions":9310248,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":493412,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":381710,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":363744,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":17966},"Other expenses":{"value":111702,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":93997,"Information technology":0,"Royalties":0,"Occupancy":965,"Travel":0,"Conferences and meetings":0,"Interest":783,"Payments to affiliates":0,"Depreciation and depletion":3718,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":12239,"LEASE EXPENSE":8962,"SECURITY & MONITORING":1611,"COMMISION EXPENSE":1519,"BANK SERVICE CHARGES":147},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":493412,"Fundraising Expenses":0}},"Assets":{"value":55414886,"Non-interest bearing cash":8292867,"Savings and temp cash investments":0,"Pledges and grants receivable":10851349,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":27512,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":2838407,"Other assets":33404751},"Liabilities":{"value":1774299,"Sum of Total Liabilities":0,"Accounts payable, accrued":1663814,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":110485},"Fund balance":{"value":53640587,"Net assets without donor restriction":0,"Net assets with donor restriction":53640587,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.9470033451310856,"percentile":0.9885904498745486},"Liabilities to Assets Ratio":{"score":0.03201845439147885,"percentile":0.42416462236555547},"Operating Reserve Ratio":{"score":112.30956279944549,"percentile":0.9903481204197274},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.3648376245603713,"percentile":0.9624480416456341},"Asset Growth":{"score":0.9665549244567534,"percentile":0.9962756814389933},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7678518991996819,"percentile":0.9346388066674093}},"source_xml":"202302989349301865_public.xml"},{"Organization":{"value":null,"Person":["SETH WAUGH","DIRK ZIFF","DAN STANTON","CHRIS WILLIAMS","TOMMY FRANKEL"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"The corporation will receive and administer real and personal property and to apply such property, as well as the income it produces, exclusively for charitable, scientific, literary, and educational purposes.","year":2020,"name":"WEST PALM GOLF COMMUNITY TRUST INC","phone":8132278183,"website":null,"type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2020-11-05T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"3535 MILITARY TRL, JUPITER, FL, 33458, USA","city":"JUPITER","state":"FL","country":"USA","zip_code":33458},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":100000,"Contributions":{"value":100000,"Other contributions":0,"Contributions from gifts and grants":100000,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":0,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":0,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":103042,"Non-interest bearing cash":0,"Savings and temp cash investments":42925,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":60117},"Liabilities":{"value":3042,"Sum of Total Liabilities":3042,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":100000,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":null,"percentile":null},"Liabilities to Assets Ratio":{"score":0.029521942508879875,"percentile":0.43024098991696613},"Operating Reserve Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.42839144073470914,"percentile":0.1701225686112444}},"source_xml":"202103139349202555_public.xml"},{"Organization":{"value":null,"Person":["SETH WAUGH","DIRK ZIFF","DAN STANTON","CHRIS WILLIAMS","THOMAS FRANKEL"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[3.0,3.0,3.0,3.0,3.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"The corporation will receive and administer real and personal property and to apply such property, as well as the income it produces, exclusively for charitable, scientific, literary, and educational purposes.","year":2021,"name":"WEST PALM GOLF COMMUNITY TRUST INC","phone":5617441033,"website":"WESTPALMGOLFPARK.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SETH WAUGH","year_formation":2020,"state_legal_domicile":"FL","total_volunteers":0,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"7301 GEORGIA AVE, WEST PALM BEACH, FL, 33405, USA","city":"WEST PALM BEACH","state":"FL","country":"USA","zip_code":33405},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":28456932,"Contributions":{"value":28456932,"Other contributions":28456932,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1761,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1761,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":621,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1140,"COMMISSION":1128,"BANK SERVICE CHARGES":12},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":1761,"Fundraising Expenses":0}},"Assets":{"value":30320718,"Non-interest bearing cash":19299413,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":11021305},"Liabilities":{"value":1765547,"Sum of Total Liabilities":0,"Accounts payable, accrued":1765547,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":28555171,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.9999381170113489,"percentile":0.9956510299532535},"Liabilities to Assets Ratio":{"score":0.05822906304527485,"percentile":0.37545679273326743},"Operating Reserve Ratio":{"score":17217.897785349232,"percentile":0.9996914066139222},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7228550916710679,"percentile":0.8837127076065974}},"source_xml":"202202249349300105_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["SETH WAUGH","DIRK ZIFF","DANIEL STANTON","CHRIS WILLIAMS","THOMAS FRANKEL","SEAN BRESNAN","GIL HANSE","KEITH JAMES","FAYE JOHNSON","GEOFF LOFSTEAD","ROBERT CONLEY","DAVID ANDREWS","CODY SINKLER","LEE MORRIS","JUSTIN MARTIN","JASON VAN BOMEL"],"Title":["PRESIDENT/TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","GENERAL MANAGER","DIRECTOR OF THE PATH","DIRECTOR OF GOLF OPERATION","DIRECTOR OF FOOD & BEVERAGW","DIRECTOR OF COACHING","EXECUTIVE CHEF"],"Hours":[3.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,3.0,40.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,484467,229825,170540,262905,210710,174106],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,443145,192489,153212,224212,191489,152443],"Other compensation":[0,0,0,0,0,0,0,0,0,0,41322,37336,17328,38693,19221,21663]},"Basic":{"value":null,"mission":"The west palm golf community trust will impact the local youth and families of west palm beach through education, mentorship, and life skills development.","year":2024,"name":"WEST PALM GOLF COMMUNITY TRUST INC","phone":5617441033,"website":"THEPARKWESTPALM.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"THOMAS FRANKEL","year_formation":2020,"state_legal_domicile":"FL","total_volunteers":10,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"7301 GEORGIA AVE, WEST PALM BEACH, FL, 33405, USA","city":"WEST PALM BEACH","state":"FL","country":"USA","zip_code":33405},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":248,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":248,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":16251707,"Contributions":{"value":4555883,"Other contributions":3705391,"Contributions from gifts and grants":0,"Fundraising revenue":850492,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":8017529,"Total revenue":{"value":8017529,"GOLF OPERATIONS":7653870,"COACHING":363659},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":130143,"Investment income total":124460,"Net investment gain":5683,"Income from invest bond proceeds":0},"Other revenues":{"value":3548152,"Other total":88395,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":-39567,"Net income from gaming":0,"Net income":3499324,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":13275193,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":7655931,"Current officers":443145,"Disqualified persons":0,"Other salaries and wages":6358395,"Pension plan contributions":0,"Other employee benefits":325710,"Payroll taxes":528681},"Other expenses":{"value":5619262,"Management services":0,"Legal":4570,"Accounting":7337,"Lobbying services":0,"Investment management fees":0,"Other services":312734,"Advertising":232079,"Office expenses":299832,"Information technology":137630,"Royalties":0,"Occupancy":398169,"Travel":13175,"Conferences and meetings":30000,"Interest":523,"Payments to affiliates":0,"Depreciation and depletion":404625,"Insurance":243706,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":2210209,"CONTRACT LABOR":788974,"EQUIPMENT RENTAL - GOLF":631619,"CREDIT CARD FEES":399667,"MAINT - CHEMICALS":389949},"All other expenses":1324673},"Functional Expenses":{"value":null,"Program Service Expenses":10642622,"Management And General Expenses":2610665,"Fundraising Expenses":21906}},"Assets":{"value":60738623,"Non-interest bearing cash":1962257,"Savings and temp cash investments":0,"Pledges and grants receivable":3783163,"Accounts receivable":24679,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":223360,"Prepaid expenses deferred charges":0,"Land, building, equipment":4500889,"Investments publicly traded":7627982,"Investments other":0,"Investments program related":0,"Intangible assets":42554505,"Other assets":61788},"Liabilities":{"value":4816467,"Sum of Total Liabilities":0,"Accounts payable, accrued":1857859,"Grants payable":0,"Deferred, revenue":2440494,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":518114},"Fund balance":{"value":55922156,"Net assets without donor restriction":52053873,"Net assets with donor restriction":3868283,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8016924499704072,"percentile":0.627666696204877},"Fundraising Efficiency":{"score":207.974207979549,"percentile":0.9222232782928522},"Operating Margin":{"score":0.18315085301500944,"percentile":0.7386456297630231},"Liabilities to Assets Ratio":{"score":0.07929825804579073,"percentile":0.34765265890241925},"Operating Reserve Ratio":{"score":4.5753476427800335,"percentile":0.7919266149973152},"Officer Compensation Ratio":{"score":0.11544487526471367,"percentile":0.5033471759134223},"Program Expense Growth":{"score":0.8289571382339787,"percentile":0.9747073909962374},"Revenue Growth":{"score":0.10263501167416239,"percentile":0.7697807103375812},"Asset Growth":{"score":0.3638078622785672,"percentile":0.9446300591534156},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7679006146838553,"percentile":0.9346880028989779}},"source_xml":"202513179349303091_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}