Civic Intelligence

Vandalia Country & Golf Club

990 • Fiscal year 2015 • EIN 37-0562425

Oct 01, 2014 to Sep 30, 2015 • Filed on Oct 27, 2015

1110 South 8th StVandalia, IL 62471

(618) 283-1365

Siviq Scores

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

Liabilities / Assets

99th percentile

2.51x

Higher debt load relative to assets than 99% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

97th percentile

1.73x

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

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Net Margin

80th percentile

17%

Higher net margin than 80% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Asset Growth

69th percentile

10%

Faster asset growth than 69% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

37th percentile

-3.1%

Faster revenue growth than 37% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$136,238

Up $12,391 (+10%) from 2014

Net Assets

Up

-$205,788

Up $33,411 (+14%) from 2014

Liabilities

Down

$342,026

Down $21,020 (-5.8%) from 2014

Revenue

Down

$197,736

Down $6,423 (-3.1%) from 2014

Expenses

Down

$164,325

Down $2,557 (-1.5%) from 2014

Net Income

Down

$33,411

Down $3,866 (-10%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200K-$400KAssets 2011: $146,638Liabilities 2011: $400,256Net Assets 2011: -$253,6182011Assets 2012: $128,059Liabilities 2012: $398,955Net Assets 2012: -$270,8962012Assets 2013: $125,259Liabilities 2013: $401,735Net Assets 2013: -$276,4762013Assets 2014: $123,847Liabilities 2014: $363,046Net Assets 2014: -$239,1992014Assets 2015: $136,238Liabilities 2015: $342,026Net Assets 2015: -$205,7882015Assets 2016: $152,816Liabilities 2016: $330,402Net Assets 2016: -$177,5862016Assets 2017: $172,974Liabilities 2017: $307,093Net Assets 2017: -$134,1192017Assets 2018: $179,846Liabilities 2018: $267,837Net Assets 2018: -$87,9912018Assets 2019: $183,058Liabilities 2019: $244,262Net Assets 2019: -$61,2042019Assets 2020: $198,669Liabilities 2020: $220,325Net Assets 2020: -$21,6562020Assets 2021: $234,098Liabilities 2021: $193,827Net Assets 2021: $40,2712021Assets 2022: $268,905Liabilities 2022: $160,868Net Assets 2022: $108,0372022Assets 2023: $287,724Liabilities 2023: $133,004Net Assets 2023: $154,7202023Assets 2024: $316,351Liabilities 2024: $143,234Net Assets 2024: $173,1172024Assets 2025: $225,782Liabilities 2025: $85,552Net Assets 2025: $140,2302025

Highlighted filing

2015

Assets$136,238
Liabilities$342,026
Net Assets-$205,788

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $335,1992011Expenses 2012: $284,8262012Expenses 2013: $267,2192013Revenue 2014: $204,159Expenses 2014: $166,882Net Income 2014: $37,2772014Revenue 2015: $197,736Expenses 2015: $164,325Net Income 2015: $33,4112015Revenue 2016: $192,172Expenses 2016: $163,970Net Income 2016: $28,2022016Revenue 2017: $207,759Expenses 2017: $164,292Net Income 2017: $43,4672017Revenue 2018: $217,207Expenses 2018: $171,079Net Income 2018: $46,1282018Revenue 2019: $217,327Expenses 2019: $190,540Net Income 2019: $26,7872019Revenue 2020: $216,278Expenses 2020: $176,730Net Income 2020: $39,5482020Revenue 2021: $252,415Expenses 2021: $190,488Net Income 2021: $61,9272021Revenue 2022: $313,102Expenses 2022: $245,336Net Income 2022: $67,7662022Revenue 2023: $299,955Expenses 2023: $253,272Net Income 2023: $46,6832023Revenue 2024: $284,277Expenses 2024: $265,880Net Income 2024: $18,3972024Revenue 2025: $253,731Expenses 2025: $286,618Net Income 2025: -$32,8872025

Highlighted filing

2015

Revenue$197,736
Expenses$164,325
Net Income$33,411
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Oct 27, 2015
Return Version
2014v5.0
Gross Receipts
$361,577
Mission and Program Overview

Mission

Operate country & golf club.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$111,817$110,580▼ $1,237
Cash and Non-Interest-Bearing Accounts$5,530$19,658▲ $14,128
Inventories for Sale or Use$6,500$6,000▼ $500
Savings and Temporary Cash Investments-$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-
Total Assets$123,847$136,238▲ $12,391
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$335,339$311,969▼ $23,370
Accounts Payable and Accrued Expenses$12,048$17,158▲ $5,110
Unsecured Notes Loans Payable$11,356$9,662▼ $1,694
Other Liabilities$4,303$3,237▼ $1,066
Total Liabilities$363,046$342,026▼ $21,020
Net Assets / Fund Balance
Unrestricted Net Assets$-239,199$-205,788▲ $33,411
Total Net Assets Fund Balance$-239,199$-205,788▲ $33,411
Total Liabilities and Net Assets / Fund Balance$123,847$136,238▲ $12,391

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$54,876$338,818$393,694
Equipment$14,662$341,783$356,445
Land$41,042-$41,042
Leasehold Improvements-$14,855$14,855
Other Land Buildings-$3,673$3,673
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael BowlesVice President
Amy CoodieDirector
Andy LesterDirector
Ben TimmermannDirector
Doug KnebelDirector
Vince OchsDirector
Nathan MillerSecretary
Richard KnebelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$114,156
Investment Income
$9
Other Revenue
$83,571
Change in Net Assets
$33,411
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$164,310
Salaries, Compensation, and Employee Benefits$15
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$32,378-$32,378
Insurance-$23,038-$23,038
Interest-$16,652-$16,652
Depreciation Depletion-$5,041-$5,041
Other Expenses$3,035$6,502-$3,035
All Other Expenses$2,928--$2,928
Office Expenses-$1,916-$1,916
Advertising$704--$704
Other Salaries and Wages$15--$15
Total Functional Expenses$78,798$85,527$0$164,325
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$74,190
Gaming Direct Expenses$10,450
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying 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
Accrued Payroll Taxes$2,612
Sales Tax Payable$625
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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, Line 6: Explanation of Classes of Members or Shareholder

The members of the vandalia country club are those who pay timely dues.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The vandalia country club has an annual meeting in october. Elections of board members, changes to bylaws, and rules changes occur at the annual meeting.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Changes to bylaws require approval by members.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is presented to the board during a monthly board meeting. It is reveiwed by the board and then approved. A majority of votes is needed for approval.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, policies, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Vandalia Country & Golf Club
EIN
37-0562425
Phone
6182831365
Address
1110 SOUTH 8TH ST, VANDALIA, IL 62471

Signing Officer

Name
Nathan Miller
Title
President
Signed
2015-10-27
Discuss with paid preparer
Yes

Organization Details

Formed
1916
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
12

Preparer

Firm
Timmermann & Company LTD
Address
105 S 4th Street, Vandalia, IL 62471
Preparer
Ben Timmermann
Phone
6182832371
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0114156
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0114156
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0132926
IRS990/PYOtherRevenueAmt079430
IRS990/PYProgramServiceRevenueAmt0124724
IRS990/PYRevenuesLessExpensesAmt037277
IRS990/PYSalariesCompEmpBnftPaidAmt033956
IRS990/PYTotalExpensesAmt0166882
IRS990/PYTotalRevenueAmt0204159
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt033411
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt054876
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0338818
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0393694
IRS990ScheduleD/EquipmentGrp/BookValueAmt014662
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0341783
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0356445
IRS990ScheduleD/LandGrp/BookValueAmt041042
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt041042
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt014855
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt014855
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03673
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03673
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02612
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1625
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0110580
IRS990ScheduleD/TotalLiabilityAmt03237
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt010450
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt010450
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt010450
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt074190
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt074190
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt063740
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/StatesWhereGamingConductedCd0IL
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt1400
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt2500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATING LOAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1OPERATING LOAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2OPERATING LOAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt11000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt21000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0GORDON REICHERT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1BYRON SIKMA
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2DALE TIMMERMANN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2true
IRS990ScheduleL/TotalBalanceDueAmt05900
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF THE VANDALIA COUNTRY CLUB ARE THOSE WHO PAY TIMELY DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE VANDALIA COUNTRY CLUB HAS AN ANNUAL MEETING IN OCTOBER. ELECTIONS OF BOARD MEMBERS, CHANGES TO BYLAWS, AND RULES CHANGES OCCUR AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHANGES TO BYLAWS REQUIRE APPROVAL BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS PRESENTED TO THE BOARD DURING A MONTHLY BOARD MEETING. IT IS REVEIWED BY THE BOARD AND THEN APPROVED. A MAJORITY OF VOTES IS NEEDED FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0123847
IRS990/TotalAssetsEOYAmt0136238
IRS990/TotalAssetsGrp/BOYAmt0123847
IRS990/TotalAssetsGrp/EOYAmt0136238
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt085527
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt078798
IRS990/TotalFunctionalExpensesGrp/TotalAmt0164325
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0363046
IRS990/TotalLiabilitiesEOYAmt0342026
IRS990/TotalLiabilitiesGrp/BOYAmt0363046
IRS990/TotalLiabilitiesGrp/EOYAmt0342026
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-239199
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-205788

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.26$0.86$1.40$2.54$2.87$0.33
2024Detailed filing. Detailed filing data is available for this year.$3.16$1.43$1.73$2.84$2.66$0.18
2023Detailed filing. Detailed filing data is available for this year.$2.88$1.33$1.55$3.00$2.53$0.47
2022Detailed filing. Detailed filing data is available for this year.$2.69$1.61$1.08$3.13$2.45$0.68
2021Detailed filing. Detailed filing data is available for this year.$2.34$1.94$0.40$2.52$1.90$0.62
2020Detailed filing. Detailed filing data is available for this year.$1.99$2.20$0.22$2.16$1.77$0.40
2019Detailed filing. Detailed filing data is available for this year.$1.83$2.44$0.61$2.17$1.91$0.27
2018Detailed filing. Detailed filing data is available for this year.$1.80$2.68$0.88$2.17$1.71$0.46
2017Detailed filing. Detailed filing data is available for this year.$1.73$3.07$1.34$2.08$1.64$0.43
2016Detailed filing. Detailed filing data is available for this year.$1.53$3.30$1.78$1.92$1.64$0.28
2015Detailed filing. Detailed filing data is available for this year.$1.36$3.42$2.06$1.98$1.64$0.33
2014Detailed filing. Detailed filing data is available for this year.$1.24$3.63$2.39$2.04$1.67$0.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$4.02$2.76$2.67
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$3.99$2.71$2.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$4.00$2.54$3.35