Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Black River Falls Recreation Association Inc
990 • Fiscal year 2013 • EIN 39-0924633
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.76x
Liabilities / Revenue
68th percentile
Higher debt load relative to revenue than 68% of similar nonprofits.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
66th percentile
Higher top officer pay than 66% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Down$220,393
Down $19,013 (-7.9%) from 2012
Net Assets
Down$52,822
Down $21,786 (-29%) from 2012
Liabilities
Up$167,571
Up $2,773 (+1.7%) from 2012
Revenue And Expenses
Revenue
$555,640
No earlier filing loaded for comparison.
Expenses
Down$577,427
Down $23,572 (-3.9%) from 2012
Net Income
-$21,787
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- Apr 15, 2014
- Return Version
- 2013v3.1
- Gross Receipts
- $768,678
Mission and Program Overview
Mission
Originally organized to acquire, maintain and operate an outdoor recreation facility. Currently operating a golf course, golf pro shop and restaurant. All operations are open to members and the general public
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $176,890 | $154,491 | ▼ $22,399 |
| Cash and Non-Interest-Bearing Accounts | $27,829 | $42,408 | ▲ $14,579 |
| Inventories for Sale or Use | $32,373 | $19,770 | ▼ $12,603 |
| Accounts Receivable | $2,314 | $3,419 | ▲ $1,105 |
| Total Assets | $239,406 | $220,393 | ▼ $19,013 |
| Other Assets Total | - | $305 | - |
| Liabilities | |||
| Unsecured Notes Loans Payable | $30,000 | $71,824 | ▲ $41,824 |
| Accounts Payable and Accrued Expenses | $38,498 | $69,341 | ▲ $30,843 |
| Other Liabilities | $63,095 | - | - |
| Mortgage Notes Payable Secured by Investment Property | $33,205 | $26,406 | ▼ $6,799 |
| Total Liabilities | $164,798 | $167,571 | ▲ $2,773 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $70,221 | $45,113 | ▼ $25,108 |
| Temporarily Rstr Net Assets | $4,387 | $7,709 | ▲ $3,322 |
| Total Net Assets Fund Balance | $74,608 | $52,822 | ▼ $21,786 |
| Total Liabilities and Net Assets / Fund Balance | $239,406 | $220,393 | ▼ $19,013 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $45,612 | $276,981 | - |
| Equipment | $108,879 | $670,418 | - |
| Other Assets Org | $305 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Creswell Lindow | President |
| Judy Danielson | Vice President |
| Ernest Nicholas | Director |
| Gerry Callihan | Director |
| Robert Eckles | Director |
| Ronnie West | Director |
| Sharon Corcoran | Director |
| Sherry Iverson | Secretary |
| Dennis Young | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $45,731
- Program Service Revenue
- $280,920
- Investment Income
- $75
- Other Revenue
- $228,914
- All Other Contributions
- $45,731
- Change in Net Assets
- $-21,787
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $295,917 |
| Other Expenses | $281,510 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $255,908 | - | - | $255,908 |
| All Other Expenses | $100,928 | $1,507 | - | $102,435 |
| Occupancy | $52,093 | $17,809 | - | $69,902 |
| Payroll Taxes | $36,799 | - | - | $36,799 |
| Depreciation Depletion | $22,843 | $7,888 | - | $30,731 |
| Insurance | - | $13,088 | - | $13,088 |
| Fees for Services Accounting | - | $11,540 | - | $11,540 |
| Advertising | $7,530 | $450 | - | $7,980 |
| Office Expenses | $62 | $4,016 | - | $4,078 |
| Interest | - | $4,052 | - | $4,052 |
| Other Employee Benefits | $3,083 | $127 | - | $3,210 |
| Information Technology | - | $1,555 | - | $1,555 |
| Other Expenses | $3,084 | $933 | - | $933 |
| Total Functional Expenses | $511,999 | $65,428 | $0 | $577,427 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- Yes
- Audit committee
- 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
- No
- Management duties delegated
- No
Governance Explanations
Member election for additional members Part VI line 7A
“The organization's member elect or appoint board members at the annual meeting”
Form 990 governing body review Part VI line 11
“A copy of the return is provided to the treasurer and it is his responsibility to distribute a copy to the board members.”
Governing documents etc available to public Part VI line 19
“All financial data is maintained at the office of the treasurer. The information is available to the public upon request.”
Filing and Contact Details
Filer
- EIN
- 39-0924633
Signing Officer
- Name
- Dennis Young
- Title
- Treasurer
- Signed
- 2014-04-15
- Discuss with paid preparer
- No
Organization Details
- Principal Officer
- Dennis Young
- Formed
- 1956
- Legal Domicile
- Wi
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 45
Preparer
- Preparer
- Steven J Smith Ea
- Phone
- 7152844419
Supplemental Narrative
Additional Explanations
Explanation of other changes in net assets or fund balances Part XI line 9
“ROUNDING”
List of other expenses Part IX line 24E
“Cash variation.........................................................-197.00credit card expense.................................................. 7,372.00equipment rent..........................................................283.00fertilizers chemicals and seed.......................................48,653.00gas and oil..........................................................27,257.00license and permits.....................................................733.00general operating expenses..............................................810.00kitchen supplies............................................. .......13,051.00course supplies.......................................................1,723.00driving range supplies..................................................953.00 uniforms....................................................1,277.00dues and subscriptions........................................520.00less amount transferred to column c........................-1,507.00”
General explanation attachment
“The organization will be developing and implementing a conflict of interest policy to conform to irs requirementsthe organization will be developing and implementing a whistleblower policy to conform to irs requirementsthe organization will be developing and implementing a document retention and destruction policy”
Raw XML Appendix389 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/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | DENNIS YOUNG |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 713910 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | PUNCH CARDS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | DRIVING RANGE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 150211 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 118255 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 9802 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 2652 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 150211 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 118255 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 9802 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 2652 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 56627 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 144 |
| IRS990/PYOtherExpensesAmt | 0 | 306362 |
| IRS990/PYOtherRevenueAmt | 0 | 275205 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 325150 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 56127 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 294637 |
| IRS990/PYTotalExpensesAmt | 0 | 600999 |
| IRS990/PYTotalRevenueAmt | 0 | 657126 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -21787 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 48352 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 7966 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 509909 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 45612 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 276981 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 322593 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 108879 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 670418 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 779297 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 305 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | PREPAID LIABILITY INSURANCE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 154491 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 305 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION'S MEMBER ELECT OR APPOINT BOARD MEMBERS AT THE ANNUAL MEETING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A COPY OF THE RETURN IS PROVIDED TO THE TREASURER AND IT IS HIS RESPONSIBILITY TO DISTRIBUTE A COPY TO THE BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL FINANCIAL DATA IS MAINTAINED AT THE OFFICE OF THE TREASURER. THE INFORMATION IS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ROUNDING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CASH VARIATION.........................................................-197.00CREDIT CARD EXPENSE.................................................. 7,372.00EQUIPMENT RENT..........................................................283.00FERTILIZERS CHEMICALS AND SEED.......................................48,653.00GAS AND OIL..........................................................27,257.00LICENSE AND PERMITS.....................................................733.00GENERAL OPERATING EXPENSES..............................................810.00KITCHEN SUPPLIES............................................. .......13,051.00COURSE SUPPLIES.......................................................1,723.00DRIVING RANGE SUPPLIES..................................................953.00 UNIFORMS....................................................1,277.00DUES AND SUBSCRIPTIONS........................................520.00LESS AMOUNT TRANSFERRED TO COLUMN C........................-1,507.00 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION WILL BE DEVELOPING AND IMPLEMENTING A CONFLICT OF INTEREST POLICY TO CONFORM TO IRS REQUIREMENTSTHE ORGANIZATION WILL BE DEVELOPING AND IMPLEMENTING A WHISTLEBLOWER POLICY TO CONFORM TO IRS REQUIREMENTSTHE ORGANIZATION WILL BE DEVELOPING AND IMPLEMENTING A DOCUMENT RETENTION AND DESTRUCTION POLICY |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Explanation of other changes in net assets or fund balances Part XI line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | List of other expenses Part IX line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | General explanation attachment |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 4387 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 7709 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 239406 |
| IRS990/TotalAssetsEOYAmt | 0 | 220393 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 239406 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 220393 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 45731 |
| IRS990/TotalEmployeeCnt | 0 | 45 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 65428 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 511999 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 577427 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 164798 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 167571 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 164798 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 167571 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 74608 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 52822 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 511999 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 280920 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 509909 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 555640 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 239406 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 220393 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 70221 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 45113 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 30000 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 71824 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DENNIS YOUNG |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-04-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | BLACK RIVER RECREATION ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BLAC |
| ReturnHeader/Filer/EIN | 0 | 390924633 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 612 N 11TH STREET |
| ReturnHeader/Filer/USAddress/City | 0 | BLACK RIVER FALLS |
| ReturnHeader/Filer/USAddress/State | 0 | WI |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 54615 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 391661066 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | SMITH ACCOUNTING SERVICE SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 34 N 4th STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | BLACK RIVER FALLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | WI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 54615 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7152844419 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-11-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STEVEN J SMITH EA |
| ReturnHeader/ReturnTs | 0 | 2014-11-13T15:40:19-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $220,393
- Liabilities
- $167,571
- Net assets
- $52,822
- Revenue
- $555,640
- Expenses
- $577,427
- Net income
- -$21,787