Civic Intelligence

Hayward Lakes Visitors and Conventi on Bureau Sawyer County USA Inc

990 • Fiscal year 2017 • EIN 39-0888314

Jul 01, 2016 to Jun 30, 2017 • Filed on Aug 23, 2017

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

57th percentile

0.01x

Higher debt load relative to assets than 57% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

55th percentile

0.01x

Higher debt load relative to revenue than 55% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

38th percentile

-1.6%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

38th percentile

-2.7%

Faster asset growth than 38% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

55th percentile

3.0%

Faster revenue growth than 55% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$159,947

Down $4,517 (-2.7%) from 2016

Net Assets

Down

$157,612

Down $4,507 (-2.8%) from 2016

Liabilities

Down

$2,335

Down $10 (-0.4%) from 2016

Revenue

Up

$280,005

Up $8,152 (+3.0%) from 2016

Expenses

Up

$284,512

Up $4,670 (+1.7%) from 2016

Net Income

Up

-$4,507

Up $3,482 (+44%) from 2016

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

2017

Assets$159,947
Liabilities$2,335
Net Assets$157,612

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

2017

Revenue$280,005
Expenses$284,512
Net Income-$4,507
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Aug 23, 2017
Return Version
2016v3.0
Gross Receipts
$280,005
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$71,442$70,223▼ $1,219
Savings and Temporary Cash Investments$56,692$56,836▲ $144
Land, Buildings, and Equipment, Net$36,330$32,888▼ $3,442
Total Assets$164,464$159,947▼ $4,517
Liabilities
Other Liabilities$2,345$2,335▼ $10
Total Liabilities$2,345$2,335▼ $10
Net Assets / Fund Balance
Unrestricted Net Assets$162,119$157,612▼ $4,507
Total Net Assets Fund Balance$162,119$157,612▼ $4,507
Total Liabilities and Net Assets / Fund Balance$164,464$159,947▼ $4,517

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$32,576$66,586$99,162
Equipment$312$24,373$24,685
Compensation and Service Providers

Board Members and Trustees

NameTitle
Julia Thomas-telitzPresident
Cheryl TrelandVice President
Angie DorenskiDirector
Ben PoppDirector
Brenda DetloffDirector
Chris RuckdaschelDirector
Dana MorlockDirector
Denny ReyesDirector
Diane WeberDirector
Don MrotekDirector
Jim OnarheimDirector
Kathy MccoyDirector
Margaret HoffmannDirector
Mic IshamDirector
Mike DorenskiDirector
Peggy ThearinDirector
Randy CadotteDirector
Amanda WilsonSecretary
Kris Treland-neumannTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$98,677
Program Service Revenue
$177,344
Investment Income
$144
Other Revenue
$3,840
All Other Contributions
$43,750
Change in Net Assets
$-4,507
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$204,944
Salaries, Compensation, and Employee Benefits$79,568
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$55,233$18,411-$73,644
Advertising$49,843--$49,843
Occupancy$7,717$2,573-$10,290
Payroll Taxes$4,443$1,481-$5,924
Office Expenses$580$5,218-$5,798
Insurance$3,746--$3,746
Depreciation Depletion-$3,441-$3,441
Conferences and Meetings-$1,472-$1,472
Fees for Services Accounting$114$1,021-$1,135
Other Expenses$210$390-$600
Travel-$349-$349
Total Functional Expenses$221,534$62,978$0$284,512
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$853
State W/h Payable$614
Federal W/h Payable$511
Medicare W/h Payable$185
Unemployment Comp. Payable$172
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 11B

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
2017-08-23
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

Firm
Anderson Hager & Moe Sc
Address
PO BOX 986, HAYWARD, WI 54843
Preparer
Randall Pachal CPA
Phone
7156342653
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IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ROOM TAX
IRS990/OtherExpensesGrp/Desc1GUIDEBOOK
IRS990/OtherExpensesGrp/Desc2POSTAGE & SHIPPING
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt017937
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt110685
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2390
IRS990/OtherExpensesGrp/ProgramServicesAmt053811
IRS990/OtherExpensesGrp/ProgramServicesAmt135152
IRS990/OtherExpensesGrp/ProgramServicesAmt210685
IRS990/OtherExpensesGrp/ProgramServicesAmt3210
IRS990/OtherExpensesGrp/TotalAmt071748
IRS990/OtherExpensesGrp/TotalAmt135152
IRS990/OtherExpensesGrp/TotalAmt221370
IRS990/OtherExpensesGrp/TotalAmt3600
IRS990/OtherLiabilitiesGrp/BOYAmt02345
IRS990/OtherLiabilitiesGrp/EOYAmt02335
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0BUILDING FUND INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03840
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03840
IRS990/OtherRevenueTotalAmt03840
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt018411
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt055233
IRS990/OtherSalariesAndWagesGrp/TotalAmt073644
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01481
IRS990/PayrollTaxesGrp/ProgramServicesAmt04443
IRS990/PayrollTaxesGrp/TotalAmt05924
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CHERYL TRELAND
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0721000
IRS990/ProgramServiceRevenueGrp/BusinessCd1541800
IRS990/ProgramServiceRevenueGrp/BusinessCd2721000
IRS990/ProgramServiceRevenueGrp/BusinessCd3541800
IRS990/ProgramServiceRevenueGrp/BusinessCd4541800
IRS990/ProgramServiceRevenueGrp/Desc0ROOM TAX INCOME
IRS990/ProgramServiceRevenueGrp/Desc1MARKETING PARTNER ADVE
IRS990/ProgramServiceRevenueGrp/Desc2ROOM FEES
IRS990/ProgramServiceRevenueGrp/Desc3INTERNET COMMISSIONS
IRS990/ProgramServiceRevenueGrp/Desc4GUIDEBOOK ADVERTISING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt064199
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt160401
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt227988
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt311983
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt411320
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt064199
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt160401
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt227988
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt311983
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt411320
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt097980
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0123
IRS990/PYOtherExpensesAmt0203427
IRS990/PYOtherRevenueAmt03705
IRS990/PYProgramServiceRevenueAmt0170045
IRS990/PYRevenuesLessExpensesAmt0-7989
IRS990/PYSalariesCompEmpBnftPaidAmt076415
IRS990/PYTotalExpensesAmt0279842
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0271853
IRS990/ReconcilationRevenueExpnssAmt0-4507
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0181328
IRS990/SavingsAndTempCashInvstGrp/BOYAmt056692
IRS990/SavingsAndTempCashInvstGrp/EOYAmt056836
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt052927
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0312
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024373
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024685
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt032576
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt066586
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt099162
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0853
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1511
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2172
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3614
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/TotalBookValueLandBuildingsAmt032888
IRS990ScheduleD/TotalLiabilityAmt02335
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 11b
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/TotalAssetsBOYAmt0164464
IRS990/TotalAssetsEOYAmt0159947
IRS990/TotalAssetsGrp/BOYAmt0164464
IRS990/TotalAssetsGrp/EOYAmt0159947
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt098677
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt062978
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0221534
IRS990/TotalFunctionalExpensesGrp/TotalAmt0284512
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02345
IRS990/TotalLiabilitiesEOYAmt02335
IRS990/TotalLiabilitiesGrp/BOYAmt02345
IRS990/TotalLiabilitiesGrp/EOYAmt02335
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0162119
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0157612
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01453
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01453
IRS990/TotalProgramServiceExpensesAmt0221534
IRS990/TotalProgramServiceRevenueAmt0177344

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
2017Detailed filing. Detailed filing data is available for this year.$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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