Civic Intelligence

Wapakoneta Country Club

EIN 34-4445113 • 501(c)7 • Wapakoneta, OH

Profile

To provide a community golf course for the social interaction of the community.

18781 St Rte 501 PO Box 2004Wapakoneta, OH 45895

n/A

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.03x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.06x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Net Margin

70th percentile

14%

Higher net margin than 70% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

501(c)7 • $1M-$5M nonprofits • Source year 2024

Asset Growth

58th percentile

3.9%

Faster asset growth than 58% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

14%

Faster revenue growth than 73% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,024,415

Up $38,409 (+3.9%) from 2023

Liabilities

Down

$25,679

Down $26,189 (-50%) from 2023

Net Assets

Up

$998,736

Up $64,598 (+6.9%) from 2023

Revenue

Up

$420,858

Up $51,846 (+14%) from 2023

Expenses

Up

$361,319

Up $8,582 (+2.4%) from 2023

Net Income

Up

$59,539

Up $43,264 (+266%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $853,561Liabilities 2012: $97,816Net Assets 2012: $755,7452012Assets 2013: $862,534Liabilities 2013: $127,508Net Assets 2013: $735,0262013Assets 2014: $852,037Liabilities 2014: $115,157Net Assets 2014: $736,8802014Assets 2015: $855,787Liabilities 2015: $115,238Net Assets 2015: $740,5492015Assets 2016: $886,683Liabilities 2016: $132,049Net Assets 2016: $754,6342016Assets 2017: $917,962Liabilities 2017: $122,797Net Assets 2017: $795,1652017Assets 2018: $862,029Liabilities 2018: $131,084Net Assets 2018: $730,9452018Assets 2019: $880,736Liabilities 2019: $117,566Net Assets 2019: $763,1702019Assets 2020: $895,708Liabilities 2020: $89,749Net Assets 2020: $805,9592020Assets 2021: $939,666Liabilities 2021: $63,493Net Assets 2021: $876,1732021Assets 2022: $941,974Liabilities 2022: $39,579Net Assets 2022: $902,3952022Assets 2023: $986,006Liabilities 2023: $51,868Net Assets 2023: $934,1382023Assets 2024: $1,024,415Liabilities 2024: $25,679Net Assets 2024: $998,7362024

Highlighted filing

2024

Assets$1,024,415
Liabilities$25,679
Net Assets$998,736

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $271,5362012Revenue 2013: $238,426Expenses 2013: $259,145Net Income 2013: -$20,7192013Revenue 2014: $237,162Expenses 2014: $235,308Net Income 2014: $1,8542014Revenue 2015: $232,262Expenses 2015: $228,593Net Income 2015: $3,6692015Revenue 2016: $231,254Expenses 2016: $217,169Net Income 2016: $14,0852016Revenue 2017: $232,281Expenses 2017: $224,657Net Income 2017: $7,6242017Revenue 2018: $224,275Expenses 2018: $266,120Net Income 2018: -$41,8452018Revenue 2019: $277,170Expenses 2019: $249,762Net Income 2019: $27,4082019Revenue 2020: $305,012Expenses 2020: $274,655Net Income 2020: $30,3572020Revenue 2021: $313,627Expenses 2021: $258,570Net Income 2021: $55,0572021Revenue 2022: $344,156Expenses 2022: $316,104Net Income 2022: $28,0522022Revenue 2023: $369,012Expenses 2023: $352,737Net Income 2023: $16,2752023Revenue 2024: $420,858Expenses 2024: $361,319Net Income 2024: $59,5392024

Highlighted filing

2024

Revenue$420,858
Expenses$361,319
Net Income$59,539

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.03$1.00$0.42$0.36$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.05$0.93$0.37$0.35$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.04$0.90$0.34$0.32$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.06$0.88$0.31$0.26$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.09$0.81$0.31$0.27$0.03
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.12$0.76$0.28$0.25$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.13$0.73$0.22$0.27$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.12$0.80$0.23$0.22$0.01
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.13$0.75$0.23$0.22$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.86$0.12$0.74$0.23$0.23$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.85$0.12$0.74$0.24$0.24$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.86$0.13$0.74$0.24$0.26$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.10$0.76$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 29, 2025
Return Version
2024v5.0
Gross Receipts
$435,962
Mission and Program Overview

Mission

To provide a community golf course for the social interaction of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$893,958$918,082▲ $24,124
Cash and Non-Interest-Bearing Accounts$12,048$66,333▲ $54,285
Savings and Temporary Cash Investments$80,000$40,000▼ $40,000
Total Assets$986,006$1,024,415▲ $38,409
Liabilities
Other Liabilities$49,212$23,812▼ $25,400
Accounts Payable and Accrued Expenses$2,656$1,867▼ $789
Total Liabilities$51,868$25,679▼ $26,189
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$934,138$998,736▲ $64,598
Total Net Assets Fund Balance$934,138$998,736▲ $64,598
Total Liabilities and Net Assets / Fund Balance$986,006$1,024,415▲ $38,409

Asset Categories

AssetBook ValueDepreciationBasis
Land$745,000-$745,000
Equipment$81,913$303,954$385,867
Other Land Buildings$48,669$296,768$345,437
Buildings$42,500$284,095$326,595
Compensation and Service Providers

Board Members and Trustees

NameTitle
James B StinebaughPresident
Doug WatercutterDirector
John FicorilliDirector
Matthew EleyDirector
Mike StandleyDirector
Terry MarketDirector
Steve HullVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$393,741
Investment Income
$-204
Other Revenue
$27,321
Change in Net Assets
$59,539
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$249,251
Salaries, Compensation, and Employee Benefits$112,068
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$186,675--$186,675
Other Salaries and Wages$89,718$13,485-$103,203
Depreciation Depletion$22,316--$22,316
Fees for Services Accounting$15,151--$15,151
Insurance$13,771--$13,771
Office Expenses$9,250--$9,250
Payroll Taxes$8,865--$8,865
Interest$2,088--$2,088
Total Functional Expenses$347,834$13,485$0$361,319
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Payable - Jacobsen 1$23,812
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
No
Management duties delegated
No

Governance Explanations

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

Form 990, part vi, ln 11b - organization's process to review form 990.

Form 990, Page 6, Part VI, Line 19

No documents are available to the public. Upon request, tax return documents may be provided to financial instiutions, or private members.

Filing and Contact Details

Filer

Filer Name
Wapakoneta Country Club
EIN
34-4445113
Phone
4196572020
Address
18781 ST RTE 501 PO BOX 2004, WAPAKONETA, OH 45895
Doing Business As
Wapakoneta Country Club

Signing Officer

Name
James B Stinebaugh
Title
President
Signed
2025-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James B Stinebaugh
Formed
1952
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
11
Volunteers
10

Preparer

Firm
Jade Associates Inc - Joseph M Green
Address
PO BOX 207, WAPAKONETA, OH 45895-0207
Preparer
Natalie S Bice Cpaea
Phone
4197388101
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Members assist with course clean-up, spring cleaning, and planting flowers, as needed.

Form 990, Part XI, Line 9

Cash to accrual 5,059 cash to accrual adjustments 0 total 5,059

Raw XML Appendix336 raw XML fields

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

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0918082
IRS990ScheduleD/TotalLiabilityAmt023812
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ASSIST WITH COURSE CLEAN-UP, SPRING CLEANING, AND PLANTING FLOWERS, AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART VI, LN 11B - ORGANIZATION'S PROCESS TO REVIEW FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC. UPON REQUEST, TAX RETURN DOCUMENTS MAY BE PROVIDED TO FINANCIAL INSTIUTIONS, OR PRIVATE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CASH TO ACCRUAL 5,059 CASH TO ACCRUAL ADJUSTMENTS 0 TOTAL 5,059
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0986006
IRS990/TotalAssetsEOYAmt01024415
IRS990/TotalAssetsGrp/BOYAmt0986006
IRS990/TotalAssetsGrp/EOYAmt01024415
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013485
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0347834
IRS990/TotalFunctionalExpensesGrp/TotalAmt0361319
IRS990/TotalGrossUBIAmt029975
IRS990/TotalLiabilitiesBOYAmt051868
IRS990/TotalLiabilitiesEOYAmt025679
IRS990/TotalLiabilitiesGrp/BOYAmt051868
IRS990/TotalLiabilitiesGrp/EOYAmt025679
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0934138
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0998736
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt057656
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt064001
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt06345
IRS990/TotalProgramServiceExpensesAmt0347834
IRS990/TotalProgramServiceRevenueAmt0393741
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0390883
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0420858
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt029975
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0986006
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01024415
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2004
IRS990/USAddress/CityNm0WAPAKONETA
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045895
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.WAPAKCC.WIXSWITE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES B STINEBAUGH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WAPAKONETA COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0WAPA
ReturnHeader/Filer/EIN0344445113
ReturnHeader/Filer/PhoneNum04196572020
ReturnHeader/Filer/USAddress/AddressLine1Txt018781 ST RTE 501 PO BOX 2004
ReturnHeader/Filer/USAddress/CityNm0WAPAKONETA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045895
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341592177
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JADE ASSOCIATES INC - JOSEPH M GREEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 207
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAPAKONETA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0458950207
ReturnHeader/PreparerPersonGrp/PhoneNum04197388101
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NATALIE S BICE CPAEA
ReturnHeader/ReturnTs02025-09-26T10:00:07-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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