Civic Intelligence

Elkview Country Club

990 • Fiscal year 2018 • EIN 24-0571255

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 22, 2019

PO Box 275Carbondale, PA 18407

(570) 222-3080

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

79th percentile

0.60x

Higher debt load relative to assets than 79% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.54x

Higher debt load relative to revenue than 56% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2018

Net Margin

28th percentile

-2.7%

Higher net margin than 28% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Assets

$1,858,280

No earlier filing loaded for comparison.

Net Assets

$737,949

No earlier filing loaded for comparison.

Liabilities

$1,120,331

No earlier filing loaded for comparison.

Revenue

$2,091,925

No earlier filing loaded for comparison.

Expenses

$2,148,446

No earlier filing loaded for comparison.

Net Income

-$56,521

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2018: $1,858,280Liabilities 2018: $1,120,331Net Assets 2018: $737,9492018Assets 2019: $1,857,093Liabilities 2019: $1,219,728Net Assets 2019: $637,3652019Assets 2020: $1,905,305Liabilities 2020: $1,150,238Net Assets 2020: $755,0672020Assets 2021: $2,044,432Liabilities 2021: $1,141,912Net Assets 2021: $902,5202021Assets 2022: $2,486,328Liabilities 2022: $1,529,417Net Assets 2022: $956,9112022Assets 2023: $2,162,183Liabilities 2023: $1,302,584Net Assets 2023: $859,5992023Assets 2024: $2,280,265Liabilities 2024: $1,494,293Net Assets 2024: $785,9722024

Highlighted filing

2018

Assets$1,858,280
Liabilities$1,120,331
Net Assets$737,949

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2018: $2,091,925Expenses 2018: $2,148,446Net Income 2018: -$56,5212018Revenue 2019: $2,096,628Expenses 2019: $2,197,212Net Income 2019: -$100,5842019Revenue 2020: $1,854,187Expenses 2020: $1,736,485Net Income 2020: $117,7022020Revenue 2021: $2,126,565Expenses 2021: $1,979,112Net Income 2021: $147,4532021Revenue 2022: $2,349,895Expenses 2022: $2,302,492Net Income 2022: $47,4032022Revenue 2023: $2,279,996Expenses 2023: $2,377,308Net Income 2023: -$97,3122023Revenue 2024: $2,248,843Expenses 2024: $2,322,470Net Income 2024: -$73,6272024

Highlighted filing

2018

Revenue$2,091,925
Expenses$2,148,446
Net Income-$56,521
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 22, 2019
Return Version
2018v3.1
Gross Receipts
$2,091,925
Mission and Program Overview

Mission

Golf course and clubhouse run for members of the club.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,448,052$1,459,173▲ $11,121
Rtn Earn Endowment Incm Other Fnds$794,470$737,949▼ $56,521
Cash and Non-Interest-Bearing Accounts$196,075$199,373▲ $3,298
Accounts Receivable$147,421$162,551▲ $15,130
Inventories for Sale or Use$12,401$23,933▲ $11,532
Total Assets$1,840,406$1,858,280▲ $17,874
Other Assets Total$36,457$13,250▼ $23,207
Liabilities
Mortgage Notes Payable Secured by Investment Property$957,011$997,119▲ $40,108
Deferred Revenue$75,500$76,250▲ $750
Accounts Payable and Accrued Expenses$13,425$46,962▲ $33,537
Total Liabilities$1,045,936$1,120,331▲ $74,395
Net Assets / Fund Balance
Total Net Assets Fund Balance$794,470$737,949▼ $56,521
Total Liabilities and Net Assets / Fund Balance$1,840,406$1,858,280▲ $17,874

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$364,262$1,836,754$2,201,016
Buildings$708,897$1,172,316$1,881,213
Equipment$297,491$196,774$494,265
Land$88,523-$88,523
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joseph DaleyPresident
George CobbVice President
Chris PhillipsDirector
Ellen FrankDirector
Frank GalkoDirector
Jim OsborneDirector
Joseph SmithDirector
Sterling ColburnDirector
Walter MikuckiDirector
William SmithDirector
Debra NovakSecretary
Frank DougherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,074,495
Program Service Revenue
$998,885
Investment Income
$481
Other Revenue
$18,064
Change in Net Assets
$-56,521
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,304,816
Salaries, Compensation, and Employee Benefits$843,630
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$832,868--$832,868
Other Salaries and Wages$696,890--$696,890
Depreciation Depletion$166,191--$166,191
Payroll Taxes$112,007--$112,007
Insurance$73,799--$73,799
Interest$39,650--$39,650
Other Employee Benefits$34,733--$34,733
Office Expenses$27,746--$27,746
Fees for Services Accounting$21,710--$21,710
Advertising$4,127--$4,127
Other Expenses$3,301--$3,301
Travel$557--$557
Total Functional Expenses$2,148,446$0$0$2,148,446
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
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The Organization is comprised of members.

Member election for additional members Part VI line 7A

Members elect other members. All members have equal voting rights.

Governing body decisions Part VI line 7B

Certain decisions of the Board are voted on by the members per the Organizations by-laws.

Form 990 governing body review Part VI line 11

Copy of the tax return is provided to the Board of Directors for review before it is filed with the IRS.

CEO executive director top management comp Part VI line 15A

The Organization reviews compensation rates as necessary for all employees.

Other officer or key employee compensation Part VI line 15B

The Organization reviews compensation rates as necessary for all employees.

Governing documents etc available to public Part VI line 19

Documents are available upon request at the Organizations office.

Filing and Contact Details

Filer

Filer Name
Elkview Country Club
EIN
24-0571255
Address
PO Box 275, Carbondale, PA 18407

Signing Officer

Name
Joseph Daley
Title
President
Phone
5702223080
Signed
2019-08-22
Discuss with paid preparer
Yes

Organization Details

Formed
1919
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
115
Volunteers
15

Preparer

Firm
William Owens and Company Cpas
Address
5 JOHN STREET, Carbondale, PA 18407
Preparer
William E Owens
Phone
5702819761
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Continuing educationTotal: $1,330Program services: $1,330Contracted laborTotal: $59,338Program services: $59,338Dues and subscriptionsTotal: $6,968Program services: $6,968Employee mealsTotal: $6,449Program services: $6,449Equipment leaseTotal: $158,552Program services: $158,552 Equipment rentalTotal: $1,606Program services: $1,606FuelTotal: $24,795Program services: $24,795Golf course maintenanceTotal: $113,284Program services: $113,284Golf suppliesTotal: $11,036Program services: $11,036LaundryTotal: $17,355Program services: $17,355 Licenses and permitsTotal: $75Program services: $75MiscellaneousTotal: $11,920Program services: $11,920Practice tee suppliesTotal: $5,353Program services: $5,353Printing/postageTotal: $9,298Program services: $9,298Real estate taxesTotal: $22,101Program services: $22,101 Refuse removalTotal: $5,439Program services: $5,439Restaurant cost of goods soldTotal: $274,758Program services: $274,758Restaurant suppliesTotal: $28,080Program services: $28,080SecurityTotal: $1,136Program services: $1,136TelephoneTotal: $10,278Program services: $10,278 UniformsTotal: $3,285Program services: $3,285UtilitiesTotal: $60,432Program services: $60,432

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1705909
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt013008
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt183476
IRS990/ProgSrvcAccomActy2Grp/Desc0Bar and restaurant - approximately 350 senior members (and their guests) - recreational services - non-profit
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0627535
IRS990/ProgSrvcAccomActy3Grp/Desc0Cart rentals - approximately 350 senior members (and their guests) - recreational services - non-profit
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt061208
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01071180
IRS990/PYInvestmentIncomeAmt0992
IRS990/PYOtherExpensesAmt01294463
IRS990/PYOtherRevenueAmt061854
IRS990/PYProgramServiceRevenueAmt01072678
IRS990/PYRevenuesLessExpensesAmt056460
IRS990/PYSalariesCompEmpBnftPaidAmt0855781
IRS990/PYTotalExpensesAmt02150244
IRS990/PYTotalRevenueAmt02206704
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-56521
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0794470
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0737949
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0708897
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01172316
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01881213
IRS990ScheduleD/EquipmentGrp/BookValueAmt0297491
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0196774
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0494265
IRS990ScheduleD/LandGrp/BookValueAmt088523
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt088523
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0364262
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01836754
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02201016
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01459173
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization is comprised of members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members elect other members. All members have equal voting rights.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Certain decisions of the Board are voted on by the members per the Organizations by-laws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Copy of the tax return is provided to the Board of Directors for review before it is filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization reviews compensation rates as necessary for all employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization reviews compensation rates as necessary for all employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Documents are available upon request at the Organizations office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Continuing educationTotal: $1,330Program services: $1,330Contracted laborTotal: $59,338Program services: $59,338Dues and subscriptionsTotal: $6,968Program services: $6,968Employee mealsTotal: $6,449Program services: $6,449Equipment leaseTotal: $158,552Program services: $158,552 Equipment rentalTotal: $1,606Program services: $1,606FuelTotal: $24,795Program services: $24,795Golf course maintenanceTotal: $113,284Program services: $113,284Golf suppliesTotal: $11,036Program services: $11,036LaundryTotal: $17,355Program services: $17,355 Licenses and permitsTotal: $75Program services: $75MiscellaneousTotal: $11,920Program services: $11,920Practice tee suppliesTotal: $5,353Program services: $5,353Printing/postageTotal: $9,298Program services: $9,298Real estate taxesTotal: $22,101Program services: $22,101 Refuse removalTotal: $5,439Program services: $5,439Restaurant cost of goods soldTotal: $274,758Program services: $274,758Restaurant suppliesTotal: $28,080Program services: $28,080SecurityTotal: $1,136Program services: $1,136TelephoneTotal: $10,278Program services: $10,278 UniformsTotal: $3,285Program services: $3,285UtilitiesTotal: $60,432Program services: $60,432
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01840406
IRS990/TotalAssetsEOYAmt01858280
IRS990/TotalAssetsGrp/BOYAmt01840406
IRS990/TotalAssetsGrp/EOYAmt01858280
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01074495
IRS990/TotalEmployeeCnt0115
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02148446
IRS990/TotalFunctionalExpensesGrp/TotalAmt02148446
IRS990/TotalGrossUBIAmt096965
IRS990/TotalLiabilitiesBOYAmt01045936
IRS990/TotalLiabilitiesEOYAmt01120331
IRS990/TotalLiabilitiesGrp/BOYAmt01045936
IRS990/TotalLiabilitiesGrp/EOYAmt01120331
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0794470
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0737949
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02148446
IRS990/TotalProgramServiceRevenueAmt0998885
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0920465
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02091925
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt096965
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01840406
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01858280
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0557
IRS990/TravelGrp/TotalAmt0557
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH DALEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05702223080
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-08-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Elkview Country Club
ReturnHeader/Filer/BusinessNameControlTxt0ELKV
ReturnHeader/Filer/EIN0240571255
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 275
ReturnHeader/Filer/USAddress/CityNm0Carbondale
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018407
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0491AD18CAD32521F9347CCAAFC0916DBC4C57497
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0491AD18CAD32521F9347CCAAFC0916DBC4C57497
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId02339372019239bzgyoh3
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-08-27
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.28.41.224
ReturnHeader/FilingSecurityInformation/IPDt02019-08-27
ReturnHeader/FilingSecurityInformation/IPTm008:24:07
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205941266
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLIAM OWENS AND COMPANY CPAS

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