Civic Intelligence

Lake Waggoner Golf Course Association

EIN 23-7401463 • 501(c)7 • Philip, SD

Profile

Provide recreation for all people

PO Box 518Philip, SD 57567

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.30x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.25x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

69th percentile

11%

Higher net margin than 69% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

74th percentile

12%

Faster asset growth than 74% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

76th percentile

19%

Faster revenue growth than 76% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Up

$136,807

Up $58,038 (+74%) from 2023

Liabilities

Up

$40,899

Up $40,135 (+5253%) from 2023

Net Assets

Up

$95,908

Up $17,903 (+23%) from 2023

Revenue

Up

$163,534

Up $32,844 (+25%) from 2023

Expenses

Down

$145,631

Down $15,424 (-9.6%) from 2023

Net Income

Up

$17,903

Up $48,268 (+159%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2010: $195,737Liabilities 2010: $15,847Net Assets 2010: $179,8902010Assets 2011: $181,451Liabilities 2011: $6,945Net Assets 2011: $174,5062011Assets 2012: $168,483Liabilities 2012: $9,947Net Assets 2012: $158,5362012Assets 2013: $161,880Liabilities 2013: $6,945Net Assets 2013: $154,9352013Assets 2014: $156,134Liabilities 2014: $18,366Net Assets 2014: $137,7682014Assets 2015: $141,928Liabilities 2015: $7,669Net Assets 2015: $134,2592015Assets 2016: $197,807Liabilities 2016: $13,952Net Assets 2016: $183,8552016Assets 2017: $176,815Liabilities 2017: $0Net Assets 2017: $176,8152017Assets 2018: $174,265Liabilities 2018: $3,844Net Assets 2018: $170,4212018Assets 2019: $146,958Liabilities 2019: $436Net Assets 2019: $146,5222019Assets 2020: $142,872Liabilities 2020: $508Net Assets 2020: $142,3642020Assets 2021: $135,264Liabilities 2021: $679Net Assets 2021: $134,5852021Assets 2022: $109,028Liabilities 2022: $658Net Assets 2022: $108,3702022Assets 2023: $78,769Liabilities 2023: $764Net Assets 2023: $78,0052023Assets 2024: $136,807Liabilities 2024: $40,899Net Assets 2024: $95,9082024

Highlighted filing

2024

Assets$136,807
Liabilities$40,899
Net Assets$95,908

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KExpenses 2010: $93,4432010Expenses 2011: $94,1212011Expenses 2012: $108,8612012Revenue 2013: $82,854Expenses 2013: $86,455Net Income 2013: -$3,6012013Revenue 2014: $89,176Expenses 2014: $106,343Net Income 2014: -$17,1672014Revenue 2015: $94,827Expenses 2015: $98,336Net Income 2015: -$3,5092015Revenue 2016: $137,487Expenses 2016: $87,891Net Income 2016: $49,5962016Revenue 2017: $80,497Expenses 2017: $87,537Net Income 2017: -$7,0402017Revenue 2018: $144,333Expenses 2018: $131,051Net Income 2018: $13,2822018Revenue 2019: $89,628Expenses 2019: $113,527Net Income 2019: -$23,8992019Revenue 2020: $101,832Expenses 2020: $105,990Net Income 2020: -$4,1582020Revenue 2021: $117,541Expenses 2021: $124,641Net Income 2021: -$7,1002021Revenue 2022: $115,071Expenses 2022: $141,286Net Income 2022: -$26,2152022Revenue 2023: $130,690Expenses 2023: $161,055Net Income 2023: -$30,3652023Revenue 2024: $163,534Expenses 2024: $145,631Net Income 2024: $17,9032024

Highlighted filing

2024

Revenue$163,534
Expenses$145,631
Net Income$17,903

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.41$0.96$1.64$1.46$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.79$0.01$0.78$1.31$1.61$0.30
2022Detailed filing. Detailed filing data is available for this year.$1.09$0.01$1.08$1.15$1.41$0.26
2021Detailed filing. Detailed filing data is available for this year.$1.35$0.01$1.35$1.18$1.25$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.43$0.01$1.42$1.02$1.06$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$0.90$1.14$0.24
2018Detailed filing. Detailed filing data is available for this year.$1.74$0.04$1.70$1.44$1.31$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$0.80$0.88$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.98$0.14$1.84$1.37$0.88$0.50
2015Detailed filing. Detailed filing data is available for this year.$1.42$0.08$1.34$0.95$0.98$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.56$0.18$1.38$0.89$1.06$0.17
2013Detailed filing. Detailed filing data is available for this year.$1.62$0.07$1.55$0.83$0.86$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.10$1.59$1.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.07$1.75$0.94
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.16$1.80$0.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 10, 2025
Return Version
2024v5.2
Gross Receipts
$216,615
Mission and Program Overview

Mission

Provide Recreation for all people

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$90,038$110,383▲ $20,345
Rtn Earn Endowment Incm Other Fnds$78,005$95,908▲ $17,903
Savings and Temporary Cash Investments-$15,815-
Cash and Non-Interest-Bearing Accounts$-12,774$10,966▲ $23,740
Prepaid Expenses and Deferred Charges$1,505--
Accounts Receivable-$-357-
Total Assets$78,769$136,807▲ $58,038
Liabilities
Mortgage Notes Payable Secured by Investment Property-$40,000-
Accounts Payable and Accrued Expenses$764$899▲ $135
Total Liabilities$764$40,899▲ $40,135
Net Assets / Fund Balance
Total Net Assets Fund Balance$78,005$95,908▲ $17,903
Total Liabilities and Net Assets / Fund Balance$78,769$136,807▲ $58,038

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$88,615--
Land$22,266--
Equipment$159,818--
Leasehold Improvements$148,241--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jack HeinzPresident
Jacob JedlickaVice President
Avery JohnsonDirector
Casey SawvellDirector
Casey SlovekDirector
Jen HenrieDirector
Brittany SmithSec/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$74,894
Program Service Revenue
$48,166
Investment Income
$48
Other Revenue
$40,426
All Other Contributions
$10,810
Change in Net Assets
$17,903
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$84,596
Salaries, Compensation, and Employee Benefits$61,035
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$56,698$0$0$56,698
All Other Expenses$32,258$0$0$32,258
Depreciation Depletion$0$0$0$10,990
Insurance$0$0$0$10,225
Other Expenses$4,476$0$0$4,476
Payroll Taxes$4,337$0$0$4,337
Office Expenses$1,003$0$0$1,003
Fees for Services Accounting$0$637$0$637
Advertising$357$0$0$357
Total Functional Expenses$123,779$637$0$145,631
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Lake Waggoner Golf Course Association
EIN
23-7401463
Phone
6058592211
Address
PO Box 518, Philip, SD 57567

Signing Officer

Name
Jack Heinz
Title
President
Phone
6058592211
Signed
2025-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jack Heinz
Formed
1977
Legal Domicile
Sd
Voting Board Members
7
Independent Board Members
7
Employees
14
Volunteers
22

Preparer

Firm
Suzan Berry Tax Services
Address
PO Box 21, Philip, SD 57567
Preparer
Suzan Berry
Phone
6052095846
Supplemental Narrative

Additional Explanations

Pt IV

Governing body reviewed the financial statements prior to

Pt IV

completion of the tax return. All information is readily

Pt IV

available at the office of the Bookkeeper and the President

Pt IV

with the Presidents office located in the business

Pt IV

district of Philip.

Pt VI, Line 11B

Tax return is given to President to review and meet with

Pt VI, Line 11B

other members of the governing board. President signs off

Pt VI, Line 11B

on tax return for electronic filing prior to filing.

Form 990, Part IX, Line 24E

Porta Pot rental 716.

Form 990, Part IX, Line 24E

Maintenance & repairs 26414.

Form 990, Part IX, Line 24E

Mileage 462.

Form 990, Part IX, Line 24E

QB subscription 689.

Form 990, Part IX, Line 24E

Dues & subscriptions 335.

Form 990, Part IX, Line 24E

Bank charges 25.

Form 990, Part IX, Line 24E

Freight 27.

Form 990, Part IX, Line 24E

Golf cart rental 2800.

Form 990, Part IX, Line 24E

Exterminator 828.

Form 990, Part IX, Line 24E

Equipment rental 94.

Form 990, Part IX, Line 24E

GHIN cards -132.

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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgSrvcAccomActy2Grp/Desc0To provide local high school students free access to golf training and meet competition with other schools.
IRS990/ProgSrvcAccomActy3Grp/Desc0Provide meeting and convention facilities for the community available to any organization or individuals at a very reasonable rate, sometimes free. To provide facilities and food for nearby campground.
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt025507
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt061366
IRS990/PYInvestmentIncomeAmt01135
IRS990/PYOtherExpensesAmt096154
IRS990/PYOtherRevenueAmt026550
IRS990/PYProgramServiceRevenueAmt041639
IRS990/PYRevenuesLessExpensesAmt0-30365
IRS990/PYSalariesCompEmpBnftPaidAmt064901
IRS990/PYTotalExpensesAmt0161055
IRS990/PYTotalRevenueAmt0130690
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt017903
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-321
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0114709
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt078005
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt095908
IRS990/SavingsAndTempCashInvstGrp/EOYAmt015815
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt088615
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt088615
IRS990ScheduleD/EquipmentGrp/BookValueAmt0159818
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0159818
IRS990ScheduleD/LandGrp/BookValueAmt022266
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt022266
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0148241
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0148241
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0418940
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Governing body reviewed the financial statements prior to
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1completion of the tax return. All information is readily
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2available at the office of the Bookkeeper and the President
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3with the Presidents office located in the business
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4district of Philip.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Tax return is given to President to review and meet with
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6other members of the governing board. President signs off
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7on tax return for electronic filing prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Porta Pot rental 716.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Maintenance & repairs 26414.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Mileage 462.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11QB subscription 689.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Dues & subscriptions 335.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Bank charges 25.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Freight 27.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Golf cart rental 2800.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Exterminator 828.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Equipment rental 94.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18GHIN cards -132.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt IV
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt IV
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt IV
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt IV
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt IV
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt078769
IRS990/TotalAssetsEOYAmt0136807
IRS990/TotalAssetsGrp/BOYAmt078769
IRS990/TotalAssetsGrp/EOYAmt0136807
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt074894
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0637
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0123779
IRS990/TotalFunctionalExpensesGrp/TotalAmt0145631
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0764
IRS990/TotalLiabilitiesEOYAmt040899
IRS990/TotalLiabilitiesGrp/BOYAmt0764
IRS990/TotalLiabilitiesGrp/EOYAmt040899
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt078005
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt095908
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0123779
IRS990/TotalProgramServiceRevenueAmt048166
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt088640
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0163534
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt022
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt078769
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0136807
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 426
IRS990/USAddress/CityNm0Philip
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057567
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jack Heinz
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum06058592211
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lake Waggoner Golf Course Association
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0237401463
ReturnHeader/Filer/PhoneNum06058592211
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 518
ReturnHeader/Filer/USAddress/CityNm0Philip
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057567
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Suzan Berry Tax Services
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 21
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Philip
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057567
ReturnHeader/PreparerPersonGrp/PhoneNum06052095846
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Suzan Berry
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-13T12:34:52-08:00

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