Civic Intelligence

Richland Country Club

EIN 37-0485447 • 501(c)7 • Olney, IL

Profile

Golf Course, 18 holes

PO Box 574Olney, IL 62450

n/A

Siviq Scores

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

Liabilities / Assets

97th percentile

1.21x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

1.25x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

28th percentile

-2.6%

Higher net margin than 28% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

97th percentile

$42,380

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Asset Growth

29th percentile

-2.7%

Faster asset growth than 29% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

13%

Faster revenue growth than 69% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$545,772

Down $15,050 (-2.7%) from 2023

Liabilities

Down

$661,557

Down $1,416 (-0.2%) from 2023

Net Assets

Down

-$115,785

Down $13,634 (-13%) from 2023

Revenue

Up

$527,843

Up $58,674 (+13%) from 2023

Expenses

Up

$541,477

Up $21,214 (+4.1%) from 2023

Net Income

Up

-$13,634

Up $37,460 (+73%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2014: $361,674Liabilities 2014: $277,580Net Assets 2014: $84,0942014Assets 2015: $312,623Liabilities 2015: $242,041Net Assets 2015: $70,5822015Assets 2018: $326,096Liabilities 2018: $431,923Net Assets 2018: -$105,8272018Assets 2019: $346,166Liabilities 2019: $473,709Net Assets 2019: -$127,5432019Assets 2020: $385,883Liabilities 2020: $449,799Net Assets 2020: -$63,9162020Assets 2021: $744,500Liabilities 2021: $731,645Net Assets 2021: $12,8552021Assets 2022: $660,616Liabilities 2022: $711,673Net Assets 2022: -$51,0572022Assets 2023: $560,822Liabilities 2023: $662,973Net Assets 2023: -$102,1512023Assets 2024: $545,772Liabilities 2024: $661,557Net Assets 2024: -$115,7852024

Highlighted filing

2024

Assets$545,772
Liabilities$661,557
Net Assets-$115,785

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $426,149Expenses 2014: $428,250Net Income 2014: -$2,1012014Revenue 2015: $399,013Expenses 2015: $412,525Net Income 2015: -$13,5122015Revenue 2018: $357,508Expenses 2018: $388,696Net Income 2018: -$31,1882018Revenue 2019: $375,526Expenses 2019: $397,242Net Income 2019: -$21,7162019Revenue 2020: $446,060Expenses 2020: $382,433Net Income 2020: $63,6272020Revenue 2021: $488,147Expenses 2021: $411,376Net Income 2021: $76,7712021Revenue 2022: $422,936Expenses 2022: $486,848Net Income 2022: -$63,9122022Revenue 2023: $469,169Expenses 2023: $520,263Net Income 2023: -$51,0942023Revenue 2024: $527,843Expenses 2024: $541,477Net Income 2024: -$13,6342024

Highlighted filing

2024

Revenue$527,843
Expenses$541,477
Net Income-$13,634

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$600,883
Mission and Program Overview

Mission

Richland country club is a 18 hole golf course serving ~200 members ~10 months per year. The organization includes family oriented outings and events and provides occasional opportunity for limited member guest participation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$344,936$324,445▼ $20,491
Savings and Temporary Cash Investments$208,284$212,566▲ $4,282
Cash and Non-Interest-Bearing Accounts$3,900$5,059▲ $1,159
Inventories for Sale or Use$3,702$3,702→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Pd in Cap Srpls Land Bldg Eqp Fund$-102,151$-115,785▼ $13,634
Total Assets$560,822$545,772▼ $15,050
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$494,236$465,368▼ $28,868
Mortgage Notes Payable Secured by Investment Property$166,145$193,685▲ $27,540
Other Liabilities$2,028$2,504▲ $476
Deferred Revenue$564--
Total Liabilities$662,973$661,557▼ $1,416
Net Assets / Fund Balance
Total Net Assets Fund Balance$-102,151$-115,785▼ $13,634
Total Liabilities and Net Assets / Fund Balance$560,822$545,772▼ $15,050

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$142,869$752,303$895,172
Other Land Buildings$3,082$571,323$574,405
Buildings$77,860$330,824$408,684
Land$86,785-$86,785
Leasehold Improvements$13,849$6,602$20,451
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark TurnipseedClub ManagerFT$42,380$42,380

Board Members and Trustees

NameTitle
Michael FehrenbacherPresident
Bradley C NealisVice President
Chris RitterDirector
Clay PickensDirector
Greg MullinaxDirector
Mallory KapperDirector
Randal ZehnerDirector
William JenningsSecretary
Ed BeyersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$500,405
Investment Income
$4,281
Other Revenue
$23,157
Change in Net Assets
$-13,634
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$330,878
Salaries, Compensation, and Employee Benefits$210,599
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$148,999
Occupancy---$48,542
Current Officers, Directors, Trustees, and Key Employees---$42,380
Depreciation Depletion---$32,491
Insurance---$21,539
Payroll Taxes---$19,220
Interest---$18,553
Fees for Services Accounting---$11,800
Office Expenses---$8,933
Other Expenses---$4,550
Advertising---$908
Information Technology---$274
Total Functional Expenses$0$0$0$541,477
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$2,504
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
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

Form 990, Part VI, Section A, Line 6

The organization consists of members, see page 7 for a list of directors.

Form 990, Part VI, Section A, Line 7A

The club is made up of several different types of members. The regular members meet once a year to elect the governing board.

Form 990, Part VI, Section A, Line 7B

All governance decisions are made at board meetings.

Form 990, Part VI, Section B, Line 11B

The 990 is made available to any board member who wishes to review it.

Form 990, Part VI, Section B, Line 15A

The governing board uses comparable data to determine the salary for the club manager and the grounds supervisor.

Form 990, Part VI, Section C, Line 19

The club's governing documents and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Richland Country Club
EIN
37-0485447
Phone
6183951661
Address
PO BOX 574, OLNEY, IL 62450

Signing Officer

Name
Michael Fehrenbacher
Title
President
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Fehrenbacher
Formed
1950
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
18
Volunteers
25

Preparer

Firm
Kapper & Company Ltd
Address
1620 E Main St, Olney, IL 62450
Preparer
Dennis R Kapper
Phone
6183920321
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IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/BusinessCd2713910
IRS990/ProgramServiceRevenueGrp/BusinessCd3713910
IRS990/ProgramServiceRevenueGrp/BusinessCd4713910
IRS990/ProgramServiceRevenueGrp/Desc0ADVERTISING REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1FACILITIES RENTAL
IRS990/ProgramServiceRevenueGrp/Desc2GOLF FEES & CART RENTALS
IRS990/ProgramServiceRevenueGrp/Desc3Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc4TOURNAMENT REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06775
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11200
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2107472
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3315861
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt46260
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06775
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11760
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2169749
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3315861
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt46260
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0560
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt162277
IRS990/ProgSrvcAccomActy2Grp/Desc0MAINTAINING OF GOLF CLUBHOUSE FOR THE PURPOSE OF RECREATIONAL ACTIVITIES TO ITS MEMBERS AND INVITED GUESTS.
IRS990/ProgSrvcAccomActy3Grp/Desc0MAINTAINING OF DRIVING RANGE FOR THE PURPOSE OF RECREATIONAL ACTIVITIES TO ITS MEMBERS AND INVITED GUESTS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01153
IRS990/PYInvestmentIncomeAmt08284
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0332658
IRS990/PYOtherRevenueAmt020213
IRS990/PYProgramServiceRevenueAmt0439519
IRS990/PYRevenuesLessExpensesAmt0-51094
IRS990/PYSalariesCompEmpBnftPaidAmt0187605
IRS990/PYTotalExpensesAmt0520263
IRS990/PYTotalRevenueAmt0469169
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-13634
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0208284
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0212566
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt077860
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0330824
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0408684
IRS990ScheduleD/EquipmentGrp/BookValueAmt0142869
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0752303
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0895172
IRS990ScheduleD/LandGrp/BookValueAmt086785
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt086785
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt013849
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06602
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt020451
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03082
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0571323
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0574405
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02504
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0324445
IRS990ScheduleD/TotalLiabilityAmt02504
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONSISTS OF MEMBERS, SEE PAGE 7 FOR A LIST OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CLUB IS MADE UP OF SEVERAL DIFFERENT TYPES OF MEMBERS. THE REGULAR MEMBERS MEET ONCE A YEAR TO ELECT THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNANCE DECISIONS ARE MADE AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS MADE AVAILABLE TO ANY BOARD MEMBER WHO WISHES TO REVIEW IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING BOARD USES COMPARABLE DATA TO DETERMINE THE SALARY FOR THE CLUB MANAGER AND THE GROUNDS SUPERVISOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CLUB'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0560822
IRS990/TotalAssetsEOYAmt0545772
IRS990/TotalAssetsGrp/BOYAmt0560822
IRS990/TotalAssetsGrp/EOYAmt0545772
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0541477
IRS990/TotalGrossUBIAmt066083
IRS990/TotalLiabilitiesBOYAmt0662973
IRS990/TotalLiabilitiesEOYAmt0661557
IRS990/TotalLiabilitiesGrp/BOYAmt0662973
IRS990/TotalLiabilitiesGrp/EOYAmt0661557
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-102151
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-115785
IRS990/TotalProgramServiceRevenueAmt0500405
IRS990/TotalReportableCompFromOrgAmt042380
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0461760
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0527843
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt066083
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0560822
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0545772
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0494236
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0465368
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 574
IRS990/USAddress/CityNm0OLNEY
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062450
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.richlandcountryclub.net
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL FEHRENBACHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RICHLAND COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0RICH
ReturnHeader/Filer/EIN0370485447

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