Civic Intelligence

Vandalia Country & Golf Club

990 • Fiscal year 2016 • EIN 37-0562425

Oct 01, 2015 to Sep 30, 2016 • Filed on Oct 27, 2016

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

2.16x

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

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

97th percentile

1.72x

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

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Net Margin

76th percentile

15%

Higher net margin than 76% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

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.

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Asset Growth

72nd percentile

12%

Faster asset growth than 72% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

40th percentile

-2.8%

Faster revenue growth than 40% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$152,816

Up $16,578 (+12%) from 2015

Net Assets

Up

-$177,586

Up $28,202 (+14%) from 2015

Liabilities

Down

$330,402

Down $11,624 (-3.4%) from 2015

Revenue

Down

$192,172

Down $5,564 (-2.8%) from 2015

Expenses

Down

$163,970

Down $355 (-0.2%) from 2015

Net Income

Down

$28,202

Down $5,209 (-16%) from 2015

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

2016

Assets$152,816
Liabilities$330,402
Net Assets-$177,586

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

2016

Revenue$192,172
Expenses$163,970
Net Income$28,202
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Oct 27, 2016
Return Version
2015v2.0
Gross Receipts
$359,600
Mission and Program Overview

Mission

Operate country & golf club.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$110,580$144,182▲ $33,602
Inventories for Sale or Use$6,000$5,000▼ $1,000
Cash and Non-Interest-Bearing Accounts$19,658$3,634▼ $16,024
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$136,238$152,816▲ $16,578
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$311,969$306,917▼ $5,052
Accounts Payable and Accrued Expenses$17,158$13,082▼ $4,076
Other Liabilities$3,237$5,396▲ $2,159
Unsecured Notes Loans Payable$9,662$5,007▼ $4,655
Total Liabilities$342,026$330,402▼ $11,624
Net Assets / Fund Balance
Unrestricted Net Assets$-205,788$-177,586▲ $28,202
Total Net Assets Fund Balance$-205,788$-177,586▲ $28,202
Total Liabilities and Net Assets / Fund Balance$136,238$152,816▲ $16,578

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$91,505$340,302$431,807
Equipment$11,635$344,810$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
Nathan MillerPresident
Michael BowlesVice President
Andy LesterDirector
Ben TimmermannDirector
Jeff EndresDirector
Vince OchsDirector
Amy CoodieSecretary
Richard KnebelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$104,495
Investment Income
$10
Other Revenue
$87,667
Change in Net Assets
$28,202
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$163,970
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$32,375-$32,375
Insurance-$18,708-$18,708
Interest-$13,928-$13,928
Depreciation Depletion---$4,511
Other Expenses$3,212$6,698-$3,212
All Other Expenses$2,903--$2,903
Office Expenses-$1,617-$1,617
Advertising$125--$125
Total Functional Expenses$86,133$73,326$0$163,970
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$63,741
Gaming Direct Expenses$13,436
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$4,580
Sales Tax Payable$816
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
2016-10-27
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/ExclusionAmt0104495
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0104495
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt09
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0164310
IRS990/PYOtherRevenueAmt083571
IRS990/PYProgramServiceRevenueAmt0114156
IRS990/PYRevenuesLessExpensesAmt033411
IRS990/PYSalariesCompEmpBnftPaidAmt015
IRS990/PYTotalExpensesAmt0164325
IRS990/PYTotalRevenueAmt0197736
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt028202
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/BookValueAmt091505
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0340302
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0431807
IRS990ScheduleD/EquipmentGrp/BookValueAmt011635
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0344810
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0356445
IRS990ScheduleD/LandGrp/BookValueAmt041042
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt041042
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt014855
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt014855
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03673
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03673
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04580
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1816
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0144182
IRS990ScheduleD/TotalLiabilityAmt05396
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt012500
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt012500
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt012500
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt063741
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt063741
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt051241
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/BalanceDueAmt0300
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt1400
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATING LOAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1OPERATING LOAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt01000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt11000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0BYRON SIKMA
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1DALE TIMMERMANN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/TotalBalanceDueAmt0700
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/TotalAssetsBOYAmt0136238
IRS990/TotalAssetsEOYAmt0152816
IRS990/TotalAssetsGrp/BOYAmt0136238
IRS990/TotalAssetsGrp/EOYAmt0152816
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt073326
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt086133
IRS990/TotalFunctionalExpensesGrp/TotalAmt0163970
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0342026
IRS990/TotalLiabilitiesEOYAmt0330402
IRS990/TotalLiabilitiesGrp/BOYAmt0342026
IRS990/TotalLiabilitiesGrp/EOYAmt0330402
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-205788
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-177586
IRS990/TotalProgramServiceExpensesAmt0257530
IRS990/TotalProgramServiceRevenueAmt0104495
IRS990/TotalRevenueGrp/ExclusionAmt0120795
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt071377
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0192172
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0136238

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