Civic Intelligence

Hayward Lakes Visitors and Conventi on Bureau Sawyer County USA Inc

990 • Fiscal year 2014 • EIN 39-0888314

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 06, 2014

PO Box 1055Hayward, WI 54843

(715) 634-4801

Siviq Scores

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

Liabilities / Assets

54th percentile

0.01x

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

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

53rd percentile

0.01x

Higher debt load relative to revenue than 53% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Net Margin

63rd percentile

7.7%

Higher net margin than 63% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Asset Growth

71st percentile

16%

Faster asset growth than 71% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

65th percentile

8.8%

Faster revenue growth than 65% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$174,650

Up $23,716 (+16%) from 2013

Net Assets

Up

$172,974

Up $23,590 (+16%) from 2013

Liabilities

Up

$1,676

Up $126 (+8.1%) from 2013

Revenue

Up

$304,878

Up $24,622 (+8.8%) from 2013

Expenses

Up

$281,288

Up $1,401 (+0.5%) from 2013

Net Income

Up

$23,590

Up $23,221 (+6293%) from 2013

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $135,045Liabilities 2011: $2,103Net Assets 2011: $132,9422011Assets 2012: $151,193Liabilities 2012: $2,178Net Assets 2012: $149,0152012Assets 2013: $150,934Liabilities 2013: $1,550Net Assets 2013: $149,3842013Assets 2014: $174,650Liabilities 2014: $1,676Net Assets 2014: $172,9742014Assets 2015: $172,340Liabilities 2015: $2,232Net Assets 2015: $170,1082015Assets 2016: $164,464Liabilities 2016: $2,345Net Assets 2016: $162,1192016Assets 2017: $159,947Liabilities 2017: $2,335Net Assets 2017: $157,6122017Assets 2018: $163,605Liabilities 2018: $7,432Net Assets 2018: $156,1732018Assets 2019: $141,078Liabilities 2019: $4,249Net Assets 2019: $136,8292019Assets 2020: $141,465Liabilities 2020: $5,610Net Assets 2020: $135,8552020Assets 2021: $168,927Liabilities 2021: $4,184Net Assets 2021: $164,7432021Assets 2022: $177,747Liabilities 2022: $30,279Net Assets 2022: $147,4682022Assets 2023: $104,556Liabilities 2023: $3,858Net Assets 2023: $100,6982023Assets 2024: $129,341Liabilities 2024: $23,457Net Assets 2024: $105,8842024Assets 2025: $207,441Liabilities 2025: $31,112Net Assets 2025: $176,3292025

Highlighted filing

2014

Assets$174,650
Liabilities$1,676
Net Assets$172,974

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $241,659Expenses 2011: $252,468Net Income 2011: -$10,8092011Revenue 2012: $260,289Expenses 2012: $244,216Net Income 2012: $16,0732012Revenue 2013: $280,256Expenses 2013: $279,887Net Income 2013: $3692013Revenue 2014: $304,878Expenses 2014: $281,288Net Income 2014: $23,5902014Revenue 2015: $294,963Expenses 2015: $297,829Net Income 2015: -$2,8662015Revenue 2016: $271,853Expenses 2016: $279,842Net Income 2016: -$7,9892016Revenue 2017: $280,005Expenses 2017: $284,512Net Income 2017: -$4,5072017Revenue 2018: $281,382Expenses 2018: $282,821Net Income 2018: -$1,4392018Revenue 2019: $331,213Expenses 2019: $350,557Net Income 2019: -$19,3442019Revenue 2020: $362,118Expenses 2020: $363,092Net Income 2020: -$9742020Revenue 2021: $439,823Expenses 2021: $410,935Net Income 2021: $28,8882021Revenue 2022: $503,813Expenses 2022: $521,088Net Income 2022: -$17,2752022Revenue 2023: $539,182Expenses 2023: $585,952Net Income 2023: -$46,7702023Revenue 2024: $502,438Expenses 2024: $497,252Net Income 2024: $5,1862024Revenue 2025: $504,533Expenses 2025: $434,088Net Income 2025: $70,4452025

Highlighted filing

2014

Revenue$304,878
Expenses$281,288
Net Income$23,590
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 6, 2014
Return Version
2013v3.0
Gross Receipts
$304,878
Mission and Program Overview

Mission

The HLVCB is an organization dedicated to the ongoing promotion of Sawyer County and the Hayward Lakes Area as a premier tourism destination in Wisconsin.

Promotion of the hayward lakes resort region

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$47,962$75,242▲ $27,280
Savings and Temporary Cash Investments$56,211$56,408▲ $197
Land, Buildings, and Equipment, Net$43,572$43,000▼ $572
Accounts Receivable$3,189$0▼ $3,189
Total Assets$150,934$174,650▲ $23,716
Liabilities
Other Liabilities$1,550$1,676▲ $126
Total Liabilities$1,550$1,676▲ $126
Net Assets / Fund Balance
Unrestricted Net Assets$149,384$172,974▲ $23,590
Total Net Assets Fund Balance$149,384$172,974▲ $23,590
Total Liabilities and Net Assets / Fund Balance$150,934$174,650▲ $23,716

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$41,708$57,454$99,162
Equipment$1,292$22,893$24,185
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim OnarheimPresident
Cheryl TrelandVice President
Amanda WilsonDirector
Ben PoppDirector
Denney ReyesDirector
Diane WeberDirector
Don MrotekDirector
Doug SmithDirector
Kathy MccoyDirector
Kathy RasmussenDirector
Kris Treland-neumannDirector
Margaret HoffmannDirector
Mic IshamDirector
Mike DorenskiDirector
Pat DettloffDirector
Rick KippDirector
Victoria RossDirector
Julie Thomas-telitzSecretary
George BrandtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$122,535
Program Service Revenue
$179,026
Investment Income
$197
Other Revenue
$3,120
All Other Contributions
$66,000
Change in Net Assets
$23,590
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$213,798
Salaries, Compensation, and Employee Benefits$66,907
Grants and Similar Amounts Paid$583
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$72,863--$72,863
Other Salaries and Wages$46,221$15,407-$61,628
Occupancy$5,294$1,765-$7,059
Payroll Taxes$3,959$1,320-$5,279
Office Expenses$465$4,188-$4,653
Insurance$4,342--$4,342
Depreciation Depletion-$4,162-$4,162
Other Expenses$1,183$2,197-$3,380
Fees for Services Accounting$136$1,224-$1,360
All Other Expenses$1,237$17-$1,254
Conferences and Meetings-$747-$747
Travel-$651-$651
Grants to Domestic Orgs$583--$583
Fees for Services Lobbying$193--$193
Interest$16--$16
Total Functional Expenses$225,615$55,673$0$281,288
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fica W/h Payable$742
Federal W/h Payable$411
Unemployment Comp. Payable$197
Medicare W/h Payable$174
State W/h Payable$152
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The organization has members who pay annual dues to participate in the organization's programs and elect the board members.

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

The board members annually elect new board members for the positions that are up for election.

Form 990, Part VI, Section B, line 11

The board members review the 990 before it is submitted to the irs.

Form 990, Part VI, Section B, line 15

Annually the board evaluates the salaries and rates of the executive director and employees and decides what the amount of the raises should be based on the performance of the employee.

Form 990, Part VI, Section C, line 19

The organization provides copies of its tax returns, policies, and financial statements to the public upon request.

Filing and Contact Details

Filer

EIN
39-0888314
Phone
7156344801

Signing Officer

Name
Cheryl Treland
Title
Vice President
Phone
7156344801
Signed
2014-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheryl Treland
Formed
1986
Legal Domicile
Wi
Voting Board Members
17
Independent Board Members
17
Employees
7
Volunteers
0

Preparer

Preparer
Randall Pachal
Phone
7156342653
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IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01765
IRS990/OccupancyGrp/ProgramServicesAmt05294
IRS990/OccupancyGrp/TotalAmt07059
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04188
IRS990/OfficeExpensesGrp/ProgramServicesAmt0465
IRS990/OfficeExpensesGrp/TotalAmt04653
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ROOM TAX
IRS990/OtherExpensesGrp/Desc1GUIDEBOOK
IRS990/OtherExpensesGrp/Desc2POSTAGE & SHIPPING
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012469
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt111526
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22197
IRS990/OtherExpensesGrp/ProgramServicesAmt037406
IRS990/OtherExpensesGrp/ProgramServicesAmt140191
IRS990/OtherExpensesGrp/ProgramServicesAmt211526
IRS990/OtherExpensesGrp/ProgramServicesAmt31183
IRS990/OtherExpensesGrp/TotalAmt049875
IRS990/OtherExpensesGrp/TotalAmt140191
IRS990/OtherExpensesGrp/TotalAmt223052
IRS990/OtherExpensesGrp/TotalAmt33380
IRS990/OtherLiabilitiesGrp/BOYAmt01550
IRS990/OtherLiabilitiesGrp/EOYAmt01676
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0BUILDING FUND INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03120
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03120
IRS990/OtherRevenueTotalAmt03120
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt015407
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt046221
IRS990/OtherSalariesAndWagesGrp/TotalAmt061628
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01320
IRS990/PayrollTaxesGrp/ProgramServicesAmt03959
IRS990/PayrollTaxesGrp/TotalAmt05279
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CHERYL TRELAND
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0721000
IRS990/ProgramServiceRevenueGrp/BusinessCd1541800
IRS990/ProgramServiceRevenueGrp/BusinessCd2541800
IRS990/ProgramServiceRevenueGrp/BusinessCd3721000
IRS990/ProgramServiceRevenueGrp/BusinessCd4541800
IRS990/ProgramServiceRevenueGrp/Desc0ROOM TAX INCOME
IRS990/ProgramServiceRevenueGrp/Desc1MARKETING PARTNER ADVE
IRS990/ProgramServiceRevenueGrp/Desc2GUIDEBOOK ADVERTISING
IRS990/ProgramServiceRevenueGrp/Desc3ROOM FEES
IRS990/ProgramServiceRevenueGrp/Desc4INTERNET COMMISSIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt058336
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt145288
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt235565
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt330351
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt47890
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt058336
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt145288
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt235565
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt330351
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt47890
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0102945
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0196
IRS990/PYOtherExpensesAmt0208650
IRS990/PYOtherRevenueAmt05645
IRS990/PYProgramServiceRevenueAmt0171470
IRS990/PYRevenuesLessExpensesAmt0369
IRS990/PYSalariesCompEmpBnftPaidAmt071237
IRS990/PYTotalExpensesAmt0279887
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0280256
IRS990/ReconcilationRevenueExpnssAmt023590
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0182343
IRS990/SavingsAndTempCashInvstGrp/BOYAmt056211
IRS990/SavingsAndTempCashInvstGrp/EOYAmt056408
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt054035
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01292
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022893
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024185
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt041708
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt057454
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt099162
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0742
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1411
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2197
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3152
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4174
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FICA W/H PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FEDERAL W/H PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2UNEMPLOYMENT COMP. PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3STATE W/H PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4MEDICARE W/H PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt043000
IRS990ScheduleD/TotalLiabilityAmt01676
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS WHO PAY ANNUAL DUES TO PARTICIPATE IN THE ORGANIZATION'S PROGRAMS AND ELECT THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS ANNUALLY ELECT NEW BOARD MEMBERS FOR THE POSITIONS THAT ARE UP FOR ELECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD MEMBERS REVIEW THE 990 BEFORE IT IS SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUALLY THE BOARD EVALUATES THE SALARIES AND RATES OF THE EXECUTIVE DIRECTOR AND EMPLOYEES AND DECIDES WHAT THE AMOUNT OF THE RAISES SHOULD BE BASED ON THE PERFORMANCE OF THE EMPLOYEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION PROVIDES COPIES OF ITS TAX RETURNS, POLICIES, AND FINANCIAL STATEMENTS TO THE PUBLIC 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 B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0150934
IRS990/TotalAssetsEOYAmt0174650
IRS990/TotalAssetsGrp/BOYAmt0150934
IRS990/TotalAssetsGrp/EOYAmt0174650
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0122535
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055673
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0225615
IRS990/TotalFunctionalExpensesGrp/TotalAmt0281288
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01550

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$0.31$1.76$5.05$4.34$0.70
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.23$1.06$5.02$4.97$0.05
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.04$1.01$5.39$5.86$0.47
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.30$1.47$5.04$5.21$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.04$1.65$4.40$4.11$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.06$1.36$3.62$3.63$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.04$1.37$3.31$3.51$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.07$1.56$2.81$2.83$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.60$0.02$1.58$2.80$2.85$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.02$1.62$2.72$2.80$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.72$0.02$1.70$2.95$2.98$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.75$0.02$1.73$3.05$2.81$0.24
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.51$0.02$1.49$2.80$2.80$0.00
2012Summary only. Only limited summary data is available for this year.$1.51$0.02$1.49$2.60$2.44$0.16
2011Summary only. Only limited summary data is available for this year.$1.35$0.02$1.33$2.42$2.52$0.11
Peer Organizations

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