Civic Intelligence

Hayward Lakes Visitors and Conventi on Bureau Sawyer County USA Inc

990 • Fiscal year 2015 • EIN 39-0888314

Jul 01, 2014 to Jun 30, 2015 • Filed on Sep 09, 2015

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

56th percentile

0.01x

Higher debt load relative to assets than 56% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

54th percentile

0.01x

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

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Net Margin

38th percentile

-1.0%

Higher net margin than 38% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

2015 filings • 501(c)6 • <$500k nonprofits • Source year 2015

Asset Growth

41st percentile

-1.3%

Faster asset growth than 41% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

40th percentile

-3.3%

Faster revenue growth than 40% of similar nonprofits.

2015 filings • 501(c)6 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$172,340

Down $2,310 (-1.3%) from 2014

Net Assets

Down

$170,108

Down $2,866 (-1.7%) from 2014

Liabilities

Up

$2,232

Up $556 (+33%) from 2014

Revenue

Down

$294,963

Down $9,915 (-3.3%) from 2014

Expenses

Up

$297,829

Up $16,541 (+5.9%) from 2014

Net Income

Down

-$2,866

Down $26,456 (-112%) from 2014

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

2015

Assets$172,340
Liabilities$2,232
Net Assets$170,108

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

2015

Revenue$294,963
Expenses$297,829
Net Income-$2,866
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Sep 9, 2015
Return Version
2014v5.0
Gross Receipts
$294,963
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$75,242$75,923▲ $681
Savings and Temporary Cash Investments$56,408$56,570▲ $162
Land, Buildings, and Equipment, Net$43,000$39,847▼ $3,153
Total Assets$174,650$172,340▼ $2,310
Liabilities
Other Liabilities$1,676$2,232▲ $556
Total Liabilities$1,676$2,232▲ $556
Net Assets / Fund Balance
Unrestricted Net Assets$172,974$170,108▼ $2,866
Total Net Assets Fund Balance$172,974$170,108▼ $2,866
Total Liabilities and Net Assets / Fund Balance$174,650$172,340▼ $2,310

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$38,664$60,498$99,162
Equipment$1,183$23,502$24,685
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cheryl TrelandPresident
Jim OnarheimVice President
Ben PoppDirector
Dana MorlockDirector
Denny ReyesDirector
Diane WeberDirector
Don MrotekDirector
Julie Thomas-telitzDirector
Kathy MccoyDirector
Kris Treland-neumannDirector
Margaret HoffmannDirector
Mic IshamDirector
Mike DorenskiDirector
Pat DettloffDirector
Victoria RossDirector
Amanda WilsonSecretary
George BrandtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$97,542
Program Service Revenue
$193,691
Investment Income
$161
Other Revenue
$3,569
All Other Contributions
$43,500
Change in Net Assets
$-2,866
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$224,199
Salaries, Compensation, and Employee Benefits$73,630
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$77,368--$77,368
Other Salaries and Wages$51,023$17,008-$68,031
Occupancy$6,820$2,274-$9,094
Payroll Taxes$4,199$1,400-$5,599
Office Expenses$404$3,635-$4,039
Depreciation Depletion-$3,653-$3,653
Insurance$3,043--$3,043
Conferences and Meetings-$2,317-$2,317
Other Expenses$509$946-$1,455
All Other Expenses$1,243--$1,243
Fees for Services Accounting$123$1,102-$1,225
Travel-$537-$537
Fees for Services Lobbying$500--$500
Total Functional Expenses$241,196$56,633$0$297,829
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$790
State W/h Payable$578
Federal W/h Payable$458
Unemployment Comp. Payable$221
Medicare W/h Payable$185
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
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

Filer Name
Hayward Lakes Visitors & Convention
EIN
39-0888314
Phone
7156344801
Address
PO BOX 1055, HAYWARD, WI 54843

Signing Officer

Name
Cheryl Treland
Title
President
Phone
7156344801
Signed
2015-09-09
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
8
Volunteers
0

Preparer

Firm
Anderson Hager & Moe Sc
Address
PO BOX 986, HAYWARD, WI 54843
Preparer
Randall Pachal
Phone
7156342653
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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/OtherExpensesGrp/TotalAmt217880
IRS990/OtherExpensesGrp/TotalAmt31455
IRS990/OtherLiabilitiesGrp/BOYAmt01676
IRS990/OtherLiabilitiesGrp/EOYAmt02232
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0BUILDING FUND INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03569
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03569
IRS990/OtherRevenueTotalAmt03569
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017008
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt051023
IRS990/OtherSalariesAndWagesGrp/TotalAmt068031
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01400
IRS990/PayrollTaxesGrp/ProgramServicesAmt04199
IRS990/PayrollTaxesGrp/TotalAmt05599
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CHERYL TRELAND
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0721000
IRS990/ProgramServiceRevenueGrp/BusinessCd1541800
IRS990/ProgramServiceRevenueGrp/BusinessCd2721000
IRS990/ProgramServiceRevenueGrp/BusinessCd3711300
IRS990/ProgramServiceRevenueGrp/BusinessCd4541800
IRS990/ProgramServiceRevenueGrp/Desc0ROOM TAX INCOME
IRS990/ProgramServiceRevenueGrp/Desc1MARKETING PARTNER ADVE
IRS990/ProgramServiceRevenueGrp/Desc2ROOM FEES
IRS990/ProgramServiceRevenueGrp/Desc3FISHING OPENER
IRS990/ProgramServiceRevenueGrp/Desc4GUIDEBOOK ADVERTISING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt064761
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt164550
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt229823
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt314348
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt410638
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt064761
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt164550
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt229823
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt314348
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt410638
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0122535
IRS990/PYGrantsAndSimilarPaidAmt0583
IRS990/PYInvestmentIncomeAmt0197
IRS990/PYOtherExpensesAmt0213798
IRS990/PYOtherRevenueAmt03120
IRS990/PYProgramServiceRevenueAmt0179026
IRS990/PYRevenuesLessExpensesAmt023590
IRS990/PYSalariesCompEmpBnftPaidAmt066907
IRS990/PYTotalExpensesAmt0281288
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0304878
IRS990/ReconcilationRevenueExpnssAmt0-2866
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0197421
IRS990/SavingsAndTempCashInvstGrp/BOYAmt056408
IRS990/SavingsAndTempCashInvstGrp/EOYAmt056570
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt054042
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01183
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023502
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024685
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt038664
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt060498
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt099162
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0790
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1458
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2221
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3578
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4185
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/TotalBookValueLandBuildingsAmt039847
IRS990ScheduleD/TotalLiabilityAmt02232
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/TotalAssetsBOYAmt0174650
IRS990/TotalAssetsEOYAmt0172340
IRS990/TotalAssetsGrp/BOYAmt0174650
IRS990/TotalAssetsGrp/EOYAmt0172340
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt097542
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt056633
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0241196
IRS990/TotalFunctionalExpensesGrp/TotalAmt0297829
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01676
IRS990/TotalLiabilitiesEOYAmt02232
IRS990/TotalLiabilitiesGrp/BOYAmt01676
IRS990/TotalLiabilitiesGrp/EOYAmt02232
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0172974
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0170108
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt09571
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt09571
IRS990/TotalProgramServiceExpensesAmt0241196
IRS990/TotalProgramServiceRevenueAmt0193691
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0197421
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0294963
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0174650
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0172340
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0537
IRS990/TravelGrp/TotalAmt0537

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)6 • <$500k nonprofits