Civic Intelligence

Wausau Country Club Inc

990 • Fiscal year 2017 • EIN 39-0787487

Nov 01, 2016 to Oct 31, 2017 • Filed on Aug 30, 2018

PO Box 407Schofield, WI 54476

(715) 359-6161

Siviq Scores

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

Liabilities / Assets

94th percentile

1.02x

Higher debt load relative to assets than 94% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

54th percentile

0.51x

Higher debt load relative to revenue than 54% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2017

Net Margin

43rd percentile

1.6%

Higher net margin than 43% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2017 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2017

Asset Growth

22nd percentile

-3.6%

Faster asset growth than 22% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

42nd percentile

-0.1%

Faster revenue growth than 42% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,224,068

Down $45,918 (-3.6%) from 2016

Net Assets

Up

-$19,069

Up $34,389 (+64%) from 2016

Liabilities

Down

$1,243,137

Down $80,307 (-6.1%) from 2016

Revenue

Down

$2,449,556

Down $1,738 (-0.1%) from 2016

Expenses

Up

$2,409,363

Up $5,347 (+0.2%) from 2016

Net Income

Down

$40,193

Down $7,085 (-15%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $871,630Liabilities 2011: $1,011,216Net Assets 2011: -$139,5862011Assets 2012: $860,465Liabilities 2012: $1,201,801Net Assets 2012: -$341,3362012Assets 2013: $827,667Liabilities 2013: $1,178,613Net Assets 2013: -$350,9462013Assets 2014: $1,079,627Liabilities 2014: $1,200,241Net Assets 2014: -$120,6142014Assets 2015: $1,201,043Liabilities 2015: $1,301,779Net Assets 2015: -$100,7362015Assets 2016: $1,269,986Liabilities 2016: $1,323,444Net Assets 2016: -$53,4582016Assets 2017: $1,224,068Liabilities 2017: $1,243,137Net Assets 2017: -$19,0692017Assets 2018: $1,219,053Liabilities 2018: $1,270,904Net Assets 2018: -$51,8512018Assets 2019: $1,758,783Liabilities 2019: $1,126,987Net Assets 2019: $631,7962019Assets 2020: $1,784,964Liabilities 2020: $1,125,067Net Assets 2020: $659,8972020Assets 2021: $2,425,925Liabilities 2021: $1,660,112Net Assets 2021: $765,8132021Assets 2022: $2,879,954Liabilities 2022: $1,626,175Net Assets 2022: $1,253,7792022Assets 2023: $2,799,484Liabilities 2023: $1,708,755Net Assets 2023: $1,090,7292023

Highlighted filing

2017

Assets$1,224,068
Liabilities$1,243,137
Net Assets-$19,069

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,068,872Expenses 2011: $2,226,703Net Income 2011: -$157,8312011Revenue 2012: $1,991,530Expenses 2012: $2,193,280Net Income 2012: -$201,7502012Revenue 2013: $2,141,045Expenses 2013: $2,150,655Net Income 2013: -$9,6102013Revenue 2014: $2,430,260Expenses 2014: $2,199,928Net Income 2014: $230,3322014Revenue 2015: $2,384,977Expenses 2015: $2,365,099Net Income 2015: $19,8782015Revenue 2016: $2,451,294Expenses 2016: $2,404,016Net Income 2016: $47,2782016Revenue 2017: $2,449,556Expenses 2017: $2,409,363Net Income 2017: $40,1932017Revenue 2018: $2,364,782Expenses 2018: $2,394,720Net Income 2018: -$29,9382018Revenue 2019: $3,099,937Expenses 2019: $2,465,403Net Income 2019: $634,5342019Revenue 2020: $2,286,751Expenses 2020: $2,258,650Net Income 2020: $28,1012020Revenue 2021: $2,639,673Expenses 2021: $2,533,757Net Income 2021: $105,9162021Revenue 2022: $3,298,125Expenses 2022: $2,810,159Net Income 2022: $487,9662022Revenue 2023: $2,977,573Expenses 2023: $2,994,473Net Income 2023: -$16,9002023

Highlighted filing

2017

Revenue$2,449,556
Expenses$2,409,363
Net Income$40,193
Jump To
Filing Snapshot
Filing Period
Nov 1, 2016 to Oct 31, 2017
Signed
Aug 30, 2018
Return Version
2016v3.0
Gross Receipts
$3,067,233
Mission and Program Overview

Mission

Private 18 hole golf course

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$433,697$430,539▼ $3,158
Land, Buildings, and Equipment, Net$394,367$404,049▲ $9,682
Other Notes and Loans Receivable, Net$181,473$178,801▼ $2,672
Cash and Non-Interest-Bearing Accounts$139,244$103,392▼ $35,852
Inventories for Sale or Use$110,257$99,955▼ $10,302
Prepaid Expenses and Deferred Charges$10,948$7,332▼ $3,616
Total Assets$1,269,986$1,224,068▼ $45,918
Liabilities
Unsecured Notes Loans Payable$546,182$530,301▼ $15,881
Accounts Payable and Accrued Expenses$443,410$374,936▼ $68,474
Deferred Revenue$333,852$337,900▲ $4,048
Total Liabilities$1,323,444$1,243,137▼ $80,307
Net Assets / Fund Balance
Temporarily Rstr Net Assets$46,046$46,046→ $0
Unrestricted Net Assets$-99,504$-65,115▲ $34,389
Total Net Assets Fund Balance$-53,458$-19,069▲ $34,389
Total Liabilities and Net Assets / Fund Balance$1,269,986$1,224,068▼ $45,918

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$314,315$135,296$449,611
Equipment$89,734$160,886$250,620
Compensation and Service Providers

Board Members and Trustees

NameTitle
Melissa KrasowskiPresident
Nick BretlVice President
Dave KrauseDirector
Doug ToddDirector
Jim YoungDirector
John WagmanDirector
Larry WetzelDirector
Sarah KrolickiDirector
Steve Ryandirector
Tim RomangDirector
Tammy SzekeressSecretary
Glen WitterTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Troon Golf LLCManagement Fees & Employee Services15044 N SCOTTSDALE RD 300, Scottsdale, AZ 85254$1,574,776
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,642,790
Investment Income
$6,612
Other Revenue
$800,154
Change in Net Assets
$40,193
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,409,363
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
Fees for Services Other---$1,407,871
Occupancy---$298,398
Fees for Services Management---$90,000
All Other Expenses---$82,370
Depreciation Depletion---$39,522
Other Expenses---$28,091
Advertising---$23,276
Interest---$16,616
Fees for Services Accounting---$4,421
Total Functional Expenses$0$0$0$2,409,363
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

Financial performance review and managegment

Form 990, Part VI, Section A, line 6

The organization consists of members. To be a member, one must pay an annual due. Each member has one vote to elect the governing body (board of directors).

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

The board of directors are elected by the membership utilizing their one vote per member.

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

Each member has one vote to utilize in ratifying significant decisions beyond the authority of the board as outlined in the organization's bylaws. Any decisions to disolve or merge the organization requires approval of membership.

Form 990, Part VI, Section A, line 8B

The wausau country club does not have committees.

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

The form 990 is reviewed by the club president.

Form 990, Part VI, Section C, line 19

Made available upon request by members.

Filing and Contact Details

Filer

Filer Name
Wausau Country Club Inc
EIN
39-0787487
Phone
7153596161
Address
PO BOX 407, SCHOFIELD, WI 54476

Signing Officer

Name
Matthew Michael
Title
General Manager
Phone
7153596161
Signed
2018-08-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
matthew michael
Formed
1909
Legal Domicile
Wi
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
12

Preparer

Firm
Wipfli LLP
Address
PO Box 8010, Wausau, WI 54402-8010
Preparer
Keith Koszarek CPA
Phone
7158453111
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Other management services 1,388,038. Incentive management 19,833.

Form 990, Part V, Line 2A

Wausau Country Club has no employees. All employee services are provided by Troon Golf Management Company.

Raw XML Appendix397 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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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt411763
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt053841
IRS990/ProgSrvcAccomActy2Grp/Desc0SWIMMING POOL AND WADING POOL. PROVIDES RECREATIONAL SWIMMING FACILITIES, AND LESSONS FOR 359 FAMILIES.
IRS990/ProgSrvcAccomActy3Grp/Desc0RESTAURANT AND BAR FACILITIES - PROVIDES LIMITED BAR AND DINING FACILITIES FOR 359 FAMILIES.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt011736
IRS990/PYOtherExpensesAmt02404016
IRS990/PYOtherRevenueAmt0751008
IRS990/PYProgramServiceRevenueAmt01688550
IRS990/PYRevenuesLessExpensesAmt047278
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt02404016
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02451294
IRS990/ReconcilationRevenueExpnssAmt040193
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt089734
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0160886
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0250620
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0314315
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0135296
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0449611
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0404049
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FINANCIAL PERFORMANCE REVIEW AND MANAGEGMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CONSISTS OF MEMBERS. TO BE A MEMBER, ONE MUST PAY AN ANNUAL DUE. EACH MEMBER HAS ONE VOTE TO ELECT THE GOVERNING BODY (BOARD OF DIRECTORS).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERSHIP UTILIZING THEIR ONE VOTE PER MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH MEMBER HAS ONE VOTE TO UTILIZE IN RATIFYING SIGNIFICANT DECISIONS BEYOND THE AUTHORITY OF THE BOARD AS OUTLINED IN THE ORGANIZATION'S BYLAWS. ANY DECISIONS TO DISOLVE OR MERGE THE ORGANIZATION REQUIRES APPROVAL OF MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE WAUSAU COUNTRY CLUB DOES NOT HAVE COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IS REVIEWED BY THE CLUB PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MADE AVAILABLE UPON REQUEST BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OTHER MANAGEMENT SERVICES 1,388,038. INCENTIVE MANAGEMENT 19,833.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Wausau Country Club has no employees. All employee services are provided by Troon Golf Management Company.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part V, Line 2A
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt046046
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt046046
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01269986
IRS990/TotalAssetsEOYAmt01224068
IRS990/TotalAssetsGrp/BOYAmt01269986
IRS990/TotalAssetsGrp/EOYAmt01224068
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02409363
IRS990/TotalGrossUBIAmt0233244
IRS990/TotalLiabilitiesBOYAmt01323444
IRS990/TotalLiabilitiesEOYAmt01243137
IRS990/TotalLiabilitiesGrp/BOYAmt01323444
IRS990/TotalLiabilitiesGrp/EOYAmt01243137
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-53458
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-19069
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt07270
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt07270
IRS990/TotalProgramServiceRevenueAmt01642790
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02216312
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02449556
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0233244
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01269986
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01224068
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-99504
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-65115
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0546182
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0530301
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 407
IRS990/USAddress/CityNm0SCHOFIELD
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054476
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MATTHEW MICHAEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum07153596161
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WAUSAU COUNTRY CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0WAUS
ReturnHeader/Filer/EIN0390787487
ReturnHeader/Filer/PhoneNum07153596161
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 407
ReturnHeader/Filer/USAddress/CityNm0SCHOFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054476
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07F5FC6B8DFC002F3202F640AA0154C498268C0B8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.54.158.12
ReturnHeader/FilingSecurityInformation/IPDt02018-08-30
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm013:41:34
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390758449
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wipfli LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 8010
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wausau
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0544028010
ReturnHeader/PreparerPersonGrp/PhoneNum07158453111
ReturnHeader/PreparerPersonGrp/PreparationDt02018-08-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Keith Koszarek CPA
ReturnHeader/ReturnTs02018-09-04T13:32:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-11-01
ReturnHeader/TaxPeriodEndDt02017-10-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.80$1.71$1.09$2.98$2.99$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$1.63$1.25$3.30$2.81$0.49
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.43$1.66$0.77$2.64$2.53$0.11
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$1.13$0.66$2.29$2.26$0.03
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$1.13$0.63$3.10$2.47$0.63
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$1.27$0.05$2.36$2.39$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.22$1.24$0.02$2.45$2.41$0.04
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.27$1.32$0.05$2.45$2.40$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.20$1.30$0.10$2.38$2.37$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$1.20$0.12$2.43$2.20$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$1.18$0.35$2.14$2.15$0.01
2012Summary only. Only limited summary data is available for this year.$0.86$1.20$0.34$1.99$2.19$0.20
2011Summary only. Only limited summary data is available for this year.$0.87$1.01$0.14$2.07$2.23$0.16