Civic Intelligence

Walnut Grove Country Club Inc

EIN 31-0480290 • 501(c)7 • Dayton, OH

Profile

To provide a private country club atmosphere for members to play golf and enjoy the facilities.

5050 Linden AveDayton, OH 45432-1898

walnutgrovecc.net

Siviq Scores

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

Liabilities / Assets

15th percentile

0.08x

Higher debt load relative to assets than 15% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.18x

Higher debt load relative to revenue than 19% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Net Margin

83rd percentile

17%

Higher net margin than 83% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

45th percentile

$92,217

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Asset Growth

75th percentile

8.6%

Faster asset growth than 75% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-1.0%

Faster revenue growth than 26% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,503,414

Up $516,239 (+8.6%) from 2023

Liabilities

Up

$518,238

Up $28,090 (+5.7%) from 2023

Net Assets

Up

$5,985,176

Up $488,149 (+8.9%) from 2023

Revenue

Down

$2,817,037

Down $29,275 (-1.0%) from 2023

Expenses

Down

$2,328,888

Down $192,707 (-7.6%) from 2023

Net Income

Up

$488,149

Up $163,432 (+50%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $4,573,018Liabilities 2012: $485,603Net Assets 2012: $4,087,4152012Assets 2013: $4,472,617Liabilities 2013: $408,341Net Assets 2013: $4,064,2762013Assets 2014: $4,450,045Liabilities 2014: $373,224Net Assets 2014: $4,076,8212014Assets 2015: $4,482,462Liabilities 2015: $361,711Net Assets 2015: $4,120,7512015Assets 2016: $4,464,200Liabilities 2016: $290,135Net Assets 2016: $4,174,0652016Assets 2017: $4,485,517Liabilities 2017: $283,801Net Assets 2017: $4,201,7162017Assets 2018: $4,760,330Liabilities 2018: $514,168Net Assets 2018: $4,246,1622018Assets 2019: $4,888,073Liabilities 2019: $715,430Net Assets 2019: $4,172,6432019Assets 2020: $4,979,288Liabilities 2020: $495,629Net Assets 2020: $4,483,6592020Assets 2021: $5,299,591Liabilities 2021: $526,664Net Assets 2021: $4,772,9272021Assets 2022: $5,699,639Liabilities 2022: $527,329Net Assets 2022: $5,172,3102022Assets 2023: $5,987,175Liabilities 2023: $490,148Net Assets 2023: $5,497,0272023Assets 2024: $6,503,414Liabilities 2024: $518,238Net Assets 2024: $5,985,1762024

Highlighted filing

2024

Assets$6,503,414
Liabilities$518,238
Net Assets$5,985,176

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $1,569,8152012Revenue 2013: $1,638,180Expenses 2013: $1,661,319Net Income 2013: -$23,1392013Revenue 2014: $1,688,530Expenses 2014: $1,675,985Net Income 2014: $12,5452014Revenue 2015: $1,715,941Expenses 2015: $1,672,011Net Income 2015: $43,9302015Revenue 2016: $1,702,703Expenses 2016: $1,649,388Net Income 2016: $53,3152016Revenue 2017: $1,647,612Expenses 2017: $1,619,963Net Income 2017: $27,6492017Revenue 2018: $1,664,870Expenses 2018: $1,620,424Net Income 2018: $44,4462018Revenue 2019: $1,663,029Expenses 2019: $1,736,548Net Income 2019: -$73,5192019Revenue 2020: $1,932,384Expenses 2020: $1,621,368Net Income 2020: $311,0162020Revenue 2021: $2,114,675Expenses 2021: $1,825,407Net Income 2021: $289,2682021Revenue 2022: $2,477,155Expenses 2022: $2,077,772Net Income 2022: $399,3832022Revenue 2023: $2,846,312Expenses 2023: $2,521,595Net Income 2023: $324,7172023Revenue 2024: $2,817,037Expenses 2024: $2,328,888Net Income 2024: $488,1492024

Highlighted filing

2024

Revenue$2,817,037
Expenses$2,328,888
Net Income$488,149

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.0
Gross Receipts
$3,190,291
Mission and Program Overview

Mission

To provide a private country club atmosphere for members to play golf and enjoy the facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$5,470,277$5,958,426▲ $488,149
Land, Buildings, and Equipment, Net$4,814,186$4,863,333▲ $49,147
Savings and Temporary Cash Investments$475,935$928,660▲ $452,725
Accounts Receivable$504,366$619,008▲ $114,642
Cash and Non-Interest-Bearing Accounts$159,425$42,331▼ $117,094
Inventories for Sale or Use$27,847$31,383▲ $3,536
Cap Stk Tr Prin Current Funds$22,500$22,500→ $0
Prepaid Expenses and Deferred Charges$5,416$18,699▲ $13,283
Pd in Cap Srpls Land Bldg Eqp Fund$4,250$4,250→ $0
Total Assets$5,987,175$6,503,414▲ $516,239
Liabilities
Deferred Revenue$361,647$413,469▲ $51,822
Accounts Payable and Accrued Expenses$128,501$104,769▼ $23,732
Total Liabilities$490,148$518,238▲ $28,090
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,497,027$5,985,176▲ $488,149
Total Liabilities and Net Assets / Fund Balance$5,987,175$6,503,414▲ $516,239

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,418,513$328,686$2,747,199
Leasehold Improvements$1,489,856$546,622$2,036,478
Buildings$931,745$182,229$1,113,974
Land$23,219-$23,219
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brian TyraDirectorFT$92,217$92,217

Board Members and Trustees

NameTitle
Judy WheelerPresident
Dave RodehaverDirector
Don GreenDirector
Frank NavarreDirector
Jeremy FleckDirector
Bill LaneSecretary
John GruenwaldTreasurer
Keith RutledgeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,251,880
Investment Income
$33,109
Other Revenue
$532,048
Change in Net Assets
$488,149
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,400,599
Other Expenses$928,289
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,123,414
All Other Expenses---$274,217
Payroll Taxes---$112,593
Current Officers, Directors, Trustees, and Key Employees---$92,217
Other Expenses---$83,263
Other Employee Benefits---$72,375
Insurance---$65,538
Fees for Services Legal---$21,132
Advertising---$4,923
Office Expenses---$1,576
Travel---$268
Total Functional Expenses$0$0$0$2,328,888
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
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI

Section a, line 6: shares were made available when the corporation was formed in 1935. Stock is transerred as new members join and old members resign. Section a, line 7a: annual meeting is held with the stockholders to elect the next year board. Section a, line 7b: operational decisions made by governing body are not subject to membership approval. However, amendments to code of revenue requires membership approval. Section b, line 11b: treasurer and signing officer review form 990 for accuracy. Section c, line 19: form 990 and governing documents are available upon request at taxpayer office. The club has no conflict of interest policy.

Form 990, Page 6, Part VI, Line 6

The organization has stockholders

Form 990, Page 6, Part VI, Line 7A

The organization has stockholders who have the power to elect or appoint one or more members of the governing body.

Form 990, Page 6, Part VI, Line 7B

Governance decisions of the organization are reserved to stockholders.

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Walnut Grove Country Club Inc
EIN
31-0480290
Phone
9372533109
Address
5050 LINDEN AVE, DAYTON, OH 45432-1898

Signing Officer

Name
Judy Wheeler
Title
President
Phone
9372533109
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judy Wheeler
Formed
1935
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
130

Preparer

Firm
Kentner Sellers Llp
Address
801 FALLS CREEK DR, VANDALIA, OH 45377-9695
Preparer
Gregg Devilbiss
Phone
9378981376
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Country club services provided.

Form 990, Part IX, Line 24E

Supplies 55,679 0 0 bank charges 39,936 0 0 uniforms, laundry & linen 39,506 0 0 miscellaneous 28,362 0 0 computer 26,193 0 0 dues & subscriptions 24,853 0 0 real estate taxes 24,758 0 0 landscaping 14,507 0 0 licenses & permits 5,678 0 0 telephone 4,941 0 0 bad debt 4,204 0 0 education & training 2,802 0 0 pest control & sanitation 2,432 0 0 driving range 366 0 0 total 274,217 0 0

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/EquipmentGrp/BookValueAmt02418513
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0328686
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COUNTRY CLUB SERVICES PROVIDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SECTION A, LINE 6: SHARES WERE MADE AVAILABLE WHEN THE CORPORATION WAS FORMED IN 1935. STOCK IS TRANSERRED AS NEW MEMBERS JOIN AND OLD MEMBERS RESIGN. SECTION A, LINE 7A: ANNUAL MEETING IS HELD WITH THE STOCKHOLDERS TO ELECT THE NEXT YEAR BOARD. SECTION A, LINE 7B: OPERATIONAL DECISIONS MADE BY GOVERNING BODY ARE NOT SUBJECT TO MEMBERSHIP APPROVAL. HOWEVER, AMENDMENTS TO CODE OF REVENUE REQUIRES MEMBERSHIP APPROVAL. SECTION B, LINE 11B: TREASURER AND SIGNING OFFICER REVIEW FORM 990 FOR ACCURACY. SECTION C, LINE 19: FORM 990 AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT TAXPAYER OFFICE. THE CLUB HAS NO CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS STOCKHOLDERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS STOCKHOLDERS WHO HAVE THE POWER TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNANCE DECISIONS OF THE ORGANIZATION ARE RESERVED TO STOCKHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SUPPLIES 55,679 0 0 BANK CHARGES 39,936 0 0 UNIFORMS, LAUNDRY & LINEN 39,506 0 0 MISCELLANEOUS 28,362 0 0 COMPUTER 26,193 0 0 DUES & SUBSCRIPTIONS 24,853 0 0 REAL ESTATE TAXES 24,758 0 0 LANDSCAPING 14,507 0 0 LICENSES & PERMITS 5,678 0 0 TELEPHONE 4,941 0 0 BAD DEBT 4,204 0 0 EDUCATION & TRAINING 2,802 0 0 PEST CONTROL & SANITATION 2,432 0 0 DRIVING RANGE 366 0 0 TOTAL 274,217 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
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IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt029600
IRS990/TotalProgramServiceRevenueAmt02251880
IRS990/TotalReportableCompFromOrgAmt092217
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JUDY WHEELER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09372533109
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WALNUT GROVE COUNTRY CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0WALN
ReturnHeader/Filer/EIN0310480290
ReturnHeader/Filer/PhoneNum09372533109
ReturnHeader/Filer/USAddress/AddressLine1Txt05050 LINDEN AVE
ReturnHeader/Filer/USAddress/CityNm0DAYTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0454321898
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0310787612
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KENTNER SELLERS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0801 FALLS CREEK DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VANDALIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0453779695
ReturnHeader/PreparerPersonGrp/PhoneNum09378981376
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GREGG DEVILBISS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-13T10:50:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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