Civic Intelligence

Charleston County Club

EIN 37-0213964 • 501(c)7 • Charleston, IL

Profile

Provide golfing, swimming & club house priveleges to members

P O Box 236Charleston, IL 61920

n/A

Siviq Scores

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

Liabilities / Assets

96th percentile

1.01x

Higher debt load relative to assets than 96% of similar nonprofits.

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

Liabilities / Revenue

68th percentile

0.59x

Higher debt load relative to revenue than 68% of similar nonprofits.

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

Net Margin

25th percentile

-3.0%

Higher net margin than 25% 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

7th percentile

-13%

Faster asset growth than 7% of similar nonprofits.

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

Revenue Growth

88th percentile

29%

Faster revenue growth than 88% of similar nonprofits.

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

Assets

Down

$726,649

Down $107,473 (-13%) from 2023

Liabilities

Down

$731,014

Down $70,925 (-8.8%) from 2023

Net Assets

Down

-$4,365

Down $36,548 (-114%) from 2023

Revenue

Up

$1,231,696

Up $276,212 (+29%) from 2023

Expenses

Up

$1,268,244

Up $246,564 (+24%) from 2023

Net Income

Up

-$36,548

Up $29,648 (+45%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2020: $659,815Liabilities 2020: $658,916Net Assets 2020: $8992020Assets 2021: $1,037,559Liabilities 2021: $885,002Net Assets 2021: $152,5572021Assets 2022: $933,243Liabilities 2022: $833,674Net Assets 2022: $99,5692022Assets 2023: $834,122Liabilities 2023: $801,939Net Assets 2023: $32,1832023Assets 2024: $726,649Liabilities 2024: $731,014Net Assets 2024: -$4,3652024

Highlighted filing

2024

Assets$726,649
Liabilities$731,014
Net Assets-$4,365

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2020: $804,103Expenses 2020: $784,241Net Income 2020: $19,8622020Revenue 2021: $942,169Expenses 2021: $790,511Net Income 2021: $151,6582021Revenue 2022: $913,992Expenses 2022: $966,980Net Income 2022: -$52,9882022Revenue 2023: $955,484Expenses 2023: $1,021,680Net Income 2023: -$66,1962023Revenue 2024: $1,231,696Expenses 2024: $1,268,244Net Income 2024: -$36,5482024

Highlighted filing

2024

Revenue$1,231,696
Expenses$1,268,244
Net Income-$36,548

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 24, 2025
Return Version
2024v5.2
Gross Receipts
$1,402,010
Mission and Program Overview

Mission

To provide golfing, swimming, and club house privileges to members.

Provide golfing, swimming & club house priveleges to members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$574,182$521,470▼ $52,712
Inventories for Sale or Use$139,421$167,542▲ $28,121
Cash and Non-Interest-Bearing Accounts$51,447$21,496▼ $29,951
Prepaid Expenses and Deferred Charges$13,159$13,159→ $0
Accounts Receivable$55,913$2,982▼ $52,931
Total Assets$834,122$726,649▼ $107,473
Liabilities
Mortgage Notes Payable Secured by Investment Property$505,254$487,757▼ $17,497
Deferred Revenue$102,026$102,026→ $0
Unsecured Notes Loans Payable$119,103$100,798▼ $18,305
Accounts Payable and Accrued Expenses$42,786$22,464▼ $20,322
Other Liabilities$32,770$17,969▼ $14,801
Total Liabilities$801,939$731,014▼ $70,925
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$32,183$-4,365▼ $36,548
Total Net Assets Fund Balance$32,183$-4,365▼ $36,548
Total Liabilities and Net Assets / Fund Balance$834,122$726,649▼ $107,473

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$521,470$308,476-
Land$0--
Compensation and Service Providers

Board Members and Trustees

NameTitle
John RyanPresident
Dana RinguetteDirector
Gary LandsawDirector
Jan ZiebkaDirector
Katrina ButlerDirector
Lee BellDirector
Roland ButtramDirector
Sandy PorterDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$513,792
Program Service Revenue
$206,298
Investment Income
$0
Other Revenue
$511,606
Change in Net Assets
$-36,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$677,890
Salaries, Compensation, and Employee Benefits$590,354
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$590,354$0$0$590,354
Other Expenses$177,660$0$0$177,660
Occupancy$122,260$0$0$122,260
All Other Expenses$59,132$0$0$59,132
Depreciation Depletion$0$0$0$45,307
Interest$0$32,332$0$32,332
Office Expenses$0$21,008$0$21,008
Fees for Services Accounting$0$14,655$0$14,655
Fees for Services Legal$0$7,154$0$7,154
Fees for Services Management$0$218$0$218
Total Functional Expenses$1,147,570$75,367$0$1,268,244
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$54,032
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
Accrued Liabilities$17,969
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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
Filing and Contact Details

Filer

Filer Name
Charleston Country Club
EIN
37-0213964
Phone
2173456603
Address
P O BOX 236, CHARLESTON, IL 61920

Signing Officer

Name
John Ryan
Title
Officer
Phone
2173456603
Signed
2025-10-24
Discuss with paid preparer
Yes

Organization Details

Formed
2022
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
8
Employees
50
Volunteers
0

Preparer

Firm
Sager Financial Services
Address
655 W Lincoln Ave Suite 6, Charleston, IL 61920
Preparer
Douglas E Sager
Phone
2173488812
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Class a memebership offers all privileges including golf, food, pool & social events. Social membership offers food, pool and social events and junior membership is for any oerson under age 40 & includes all privileges.

Pt VI, Line 7A

Board of directors are elected by the members and all board meetings are open to all members.

Pt VI, Line 7B

Club holds annual meetings to allow the m,embership to vote on any by-law changes. Minutes of each monthly meeting & financial statements are posted in the clubhouse for members to review.

Pt VI, Line 11B

Draft copy of the 990 is provided to the board of directors to be reviewed at the monthly board meeting.

Pt VI, Line 12C

All board memebrs are required to sign a conflict of interest policy. The board verifies vendors, accounts payable & receivable and make a effort to ensure all projects have competivtive bids.

Pt VI, Line 15A

The board of directors approve all compensation. The board surverys similar clubs for job classifications comes to a consensus of acceptable wage amounts.

Pt VI, Line 15B

The board of directors approve all compensation. The board reviews compensation of similar clubs for job classification and pay amounts.

Pt VI, Line 19

No other documents available to the public.

Pt VI, Line 8A

A

Pt VI, Line 8B

A

Raw XML Appendix378 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CLASS A MEMEBERSHIP OFFERS ALL PRIVILEGES INCLUDING GOLF, FOOD, POOL & SOCIAL EVENTS. SOCIAL MEMBERSHIP OFFERS FOOD, POOL AND SOCIAL EVENTS AND JUNIOR MEMBERSHIP IS FOR ANY OERSON UNDER AGE 40 & INCLUDES ALL PRIVILEGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERS AND ALL BOARD MEETINGS ARE OPEN TO ALL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CLUB HOLDS ANNUAL MEETINGS TO ALLOW THE M,EMBERSHIP TO VOTE ON ANY BY-LAW CHANGES. MINUTES OF EACH MONTHLY MEETING & FINANCIAL STATEMENTS ARE POSTED IN THE CLUBHOUSE FOR MEMBERS TO REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DRAFT COPY OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS TO BE REVIEWED AT THE MONTHLY BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL BOARD MEMEBRS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY. THE BOARD VERIFIES VENDORS, ACCOUNTS PAYABLE & RECEIVABLE AND MAKE A EFFORT TO ENSURE ALL PROJECTS HAVE COMPETIVTIVE BIDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS APPROVE ALL COMPENSATION. THE BOARD SURVERYS SIMILAR CLUBS FOR JOB CLASSIFICATIONS COMES TO A CONSENSUS OF ACCEPTABLE WAGE AMOUNTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS APPROVE ALL COMPENSATION. THE BOARD REVIEWS COMPENSATION OF SIMILAR CLUBS FOR JOB CLASSIFICATION AND PAY AMOUNTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 8b
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0834122
IRS990/TotalAssetsEOYAmt0726649
IRS990/TotalAssetsGrp/BOYAmt0834122
IRS990/TotalAssetsGrp/EOYAmt0726649
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0513792
IRS990/TotalEmployeeCnt050
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt075367
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01147570
IRS990/TotalFunctionalExpensesGrp/TotalAmt01268244
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0801939
IRS990/TotalLiabilitiesEOYAmt0731014
IRS990/TotalLiabilitiesGrp/BOYAmt0801939
IRS990/TotalLiabilitiesGrp/EOYAmt0731014
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt032183
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-4365
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0206298
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceRevenueAmt0206298
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0717875
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01231696
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0834122
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0726649
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0119103
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0100798
IRS990/USAddress/AddressLine1Txt0P O BOX 236
IRS990/USAddress/CityNm0CHARLESTON
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061920
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN RYAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02173456603
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHARLESTON COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0CHAR
ReturnHeader/Filer/EIN0370213964
ReturnHeader/Filer/PhoneNum02173456603
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 236
ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd061920
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814502698
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SAGER FINANCIAL SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0655 W Lincoln Ave Suite 6
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Charleston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd061920
ReturnHeader/PreparerPersonGrp/PhoneNum02173488812
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Douglas E Sager
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-14T11:10:50-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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