Civic Intelligence

Black River Falls Recreation Association Inc

990 • Fiscal year 2016 • EIN 39-0924633

Jan 01, 2016 to Dec 31, 2016 • Filed on May 09, 2017

Organization Profileskylinegolfcoursewi.com
612 N 11th StreetBlack River Falls, WI 54615

(715) 284-2613

Siviq Scores

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

Liabilities / Assets

94th percentile

0.96x

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

2016 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

73rd percentile

0.40x

Higher debt load relative to revenue than 73% of similar nonprofits.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2016

Net Margin

30th percentile

-2.9%

Higher net margin than 30% of similar nonprofits.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

2016 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2016

Asset Growth

91st percentile

35%

Faster asset growth than 91% of similar nonprofits.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

56th percentile

4.4%

Faster revenue growth than 56% of similar nonprofits.

2016 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$255,393

Up $66,861 (+35%) from 2015

Net Assets

Down

$10,566

Down $17,743 (-63%) from 2015

Liabilities

Up

$244,827

Up $84,604 (+53%) from 2015

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin30th percentile

Revenue

Up

$618,385

Up $26,207 (+4.4%) from 2015

Expenses

Up

$636,131

Up $15,480 (+2.5%) from 2015

Net Income

Up

-$17,746

Up $10,727 (+38%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

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

$800K$600K$400K$200K$0Assets 2010: $189,272Liabilities 2010: $109,748Net Assets 2010: $79,5242010Assets 2011: $175,529Liabilities 2011: $157,048Net Assets 2011: $18,4812011Assets 2012: $239,406Liabilities 2012: $164,798Net Assets 2012: $74,6082012Assets 2013: $220,393Liabilities 2013: $167,571Net Assets 2013: $52,8222013Assets 2014: $199,997Liabilities 2014: $143,214Net Assets 2014: $56,7832014Assets 2015: $188,532Liabilities 2015: $160,223Net Assets 2015: $28,3092015Assets 2016: $255,393Liabilities 2016: $244,827Net Assets 2016: $10,5662016Assets 2017: $347,252Liabilities 2017: $148,899Net Assets 2017: $198,3532017Assets 2018: $285,709Liabilities 2018: $235,328Net Assets 2018: $50,3812018Assets 2019: $250,111Liabilities 2019: $230,532Net Assets 2019: $19,5792019Assets 2020: $346,926Liabilities 2020: $171,192Net Assets 2020: $175,7342020Assets 2021: $572,409Liabilities 2021: $180,929Net Assets 2021: $391,4802021Assets 2022: $601,254Liabilities 2022: $165,270Net Assets 2022: $435,9842022Assets 2023: $623,824Liabilities 2023: $116,082Net Assets 2023: $507,7422023Assets 2024: $588,824Liabilities 2024: $174,591Net Assets 2024: $414,2332024

Highlighted filing

2016

Assets$255,393
Liabilities$244,827
Net Assets$10,566
Open 2016 Filing

Operations Trend

Revenue Growth56th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $954,4722010Expenses 2011: $691,3292011Expenses 2012: $600,9992012Revenue 2013: $555,640Expenses 2013: $577,427Net Income 2013: -$21,7872013Revenue 2014: $612,466Expenses 2014: $608,142Net Income 2014: $4,3242014Revenue 2015: $592,178Expenses 2015: $620,651Net Income 2015: -$28,4732015Revenue 2016: $618,385Expenses 2016: $636,131Net Income 2016: -$17,7462016Revenue 2017: $871,932Expenses 2017: $684,140Net Income 2017: $187,7922017Revenue 2018: $710,147Expenses 2018: $809,168Net Income 2018: -$99,0212018Revenue 2019: $717,153Expenses 2019: $751,499Net Income 2019: -$34,3462019Revenue 2020: $797,239Expenses 2020: $641,084Net Income 2020: $156,1552020Revenue 2021: $1,077,707Expenses 2021: $861,961Net Income 2021: $215,7462021Revenue 2022: $853,606Expenses 2022: $809,102Net Income 2022: $44,5042022Revenue 2023: $902,274Expenses 2023: $830,516Net Income 2023: $71,7582023Revenue 2024: $978,160Expenses 2024: $1,071,669Net Income 2024: -$93,5092024

Highlighted filing

2016

Revenue$618,385
Expenses$636,131
Net Income-$17,746
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 9, 2017
Return Version
2016v3.0
Gross Receipts
$862,941
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
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$145,742$194,572▲ $48,830
Cash and Non-Interest-Bearing Accounts$2,572$36,210▲ $33,638
Inventories for Sale or Use$33,374$21,031▼ $12,343
Accounts Receivable$6,844$3,580▼ $3,264
Total Assets$188,532$255,393▲ $66,861
Liabilities
Accounts Payable and Accrued Expenses$152,824$239,204▲ $86,380
Mortgage Notes Payable Secured by Investment Property$7,399$5,623▼ $1,776
Total Liabilities$160,223$244,827▲ $84,604
Net Assets / Fund Balance
Temporarily Rstr Net Assets$8,006$9,087▲ $1,081
Unrestricted Net Assets$20,303$1,479▼ $18,824
Total Net Assets Fund Balance$28,309$10,566▼ $17,743
Total Liabilities and Net Assets / Fund Balance$188,532$255,393▲ $66,861

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$151,822$712,774$864,596
Buildings$35,673$286,920$322,593
Other Land Buildings$7,077$514$7,591
Compensation and Service Providers
Top Officer Pay67th percentile

Board Members and Trustees

NameTitle
Gerry CallihanPresident
Ronnie WestVice President
Fred NortmanDirector
Jo ChrestDirector
Lance OttDirector
Robert EcklesDirector
Shelly CrowleyDirector
Lisa ListleSecretary
Dennis YoungTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$55,110
Program Service Revenue
$309,107
Investment Income
$35
Other Revenue
$254,133
Change in Net Assets
$-17,746
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$343,335
Salaries, Compensation, and Employee Benefits$292,796
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$254,740--$254,740
All Other Expenses$143,463--$143,463
Occupancy$71,373--$71,373
Payroll Taxes$38,056--$38,056
Insurance$23,390--$23,390
Depreciation Depletion$16,023--$16,023
Fees for Services Accounting$10,800--$10,800
Advertising$8,251--$8,251
Interest$6,672--$6,672
Office Expenses$1,707--$1,707
Fees for Services Other$290--$290
Other Expenses$47--$47
Total Functional Expenses$636,131$0$0$636,131
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
Yes
Audit committee
Yes
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
No
Management duties delegated
No

Governance Explanations

Member election for additional members Part VI line 7A

“The organizations 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

Filer Name
Black River Recreation Association
EIN
39-0924633
Address
612 N 11TH STREET, BLACK RIVER FALLS, WI 54615

Signing Officer

Name
Dennis Young
Title
Treasurer
Phone
7152842613
Signed
2017-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Young
Formed
1956
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
9
Employees
44
Volunteers
9

Preparer

Firm
Smith Accounting Service
Address
34 N 4th Street, Black River Falls, WI 54615
Preparer
Steven J Smith
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

“Credit card expense..................................................10,562.00equipment rent.......................................................18,245.00fertilizers chemicals and seed.......................................65,867.00gas and oil..........................................................19,408.00license and permits...................................................1,754.00general operating expenses............................................3,502.00general supplies............................................. .......21,228.00uniforms..............................................................1,246.00dues and subscriptions..................................................651.00freight and posta ge..................................................1,000.00”

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 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0152824
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0239204
IRS990/AccountsReceivableGrp/BOYAmt06844
IRS990/AccountsReceivableGrp/EOYAmt03580
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ORIGINALLY 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
IRS990/AdvertisingGrp/ProgramServicesAmt08251
IRS990/AdvertisingGrp/TotalAmt08251
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0143463
IRS990/AllOtherExpensesGrp/TotalAmt0143463
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0DENNIS YOUNG
IRS990/BooksInCareOfDetail/PhoneNum07152842613
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0612 N 11TH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BLACK RIVER FALLS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd054615
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt02572
IRS990/CashNonInterestBearingGrp/EOYAmt036210
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt0244556
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt055110
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt035
IRS990/CYOtherExpensesAmt0343335
IRS990/CYOtherRevenueAmt0254133
IRS990/CYProgramServiceRevenueAmt0309107
IRS990/CYRevenuesLessExpensesAmt0-17746
IRS990/CYSalariesCompEmpBnftPaidAmt0292796
IRS990/CYTotalExpensesAmt0636131
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0618385
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt016023
IRS990/DepreciationDepletionGrp/TotalAmt016023
IRS990/Desc0RECREATIONAL GOLFING PRO SHOP AND RESTAURANT
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt044
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0636131
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt010800
IRS990/FeesForServicesAccountingGrp/TotalAmt010800
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0290
IRS990/FeesForServicesOtherGrp/TotalAmt0290
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0ROBERT ECKLES
IRS990/Form990PartVIISectionAGrp/PersonNm1SHELLY CROWLEY
IRS990/Form990PartVIISectionAGrp/PersonNm2FRED NORTMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3JO CHREST
IRS990/Form990PartVIISectionAGrp/PersonNm4LANCE OTT
IRS990/Form990PartVIISectionAGrp/PersonNm5DENNIS YOUNG
IRS990/Form990PartVIISectionAGrp/PersonNm6RONNIE WEST
IRS990/Form990PartVIISectionAGrp/PersonNm7GERRY CALLIHAN
IRS990/Form990PartVIISectionAGrp/PersonNm8LISA LISTLE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01956
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt055110
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0862941
IRS990/GrossRentsGrp/RealAmt041073
IRS990/GrossSalesOfInventoryAmt0453292
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt023390
IRS990/InsuranceGrp/TotalAmt023390
IRS990/InterestGrp/ProgramServicesAmt06672
IRS990/InterestGrp/TotalAmt06672
IRS990/InventoriesForSaleOrUseGrp/BOYAmt033374
IRS990/InventoriesForSaleOrUseGrp/EOYAmt021031
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt035
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt035
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01000208
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0145742
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0194572
IRS990/LandBldgEquipCostOrOtherBssAmt01194780
IRS990/LegalDomicileStateCd0WI
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ORIGINALLY 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
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt07399
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt05623
IRS990/NetAssetsOrFundBalancesBOYAmt028309
IRS990/NetAssetsOrFundBalancesEOYAmt010566
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0208736
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0208736
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt041073
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt041073
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt071373
IRS990/OccupancyGrp/TotalAmt071373
IRS990/OfficeExpensesGrp/ProgramServicesAmt01707
IRS990/OfficeExpensesGrp/TotalAmt01707
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt03
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1SMALL TOOLS
IRS990/OtherExpensesGrp/ProgramServicesAmt061319
IRS990/OtherExpensesGrp/ProgramServicesAmt147
IRS990/OtherExpensesGrp/TotalAmt061319
IRS990/OtherExpensesGrp/TotalAmt147
IRS990/OtherRevenueMiscGrp/BusinessCd0713910
IRS990/OtherRevenueMiscGrp/BusinessCd1713910
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/Desc1SALES TAX DISCOUNT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04123
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1201
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04123
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1201
IRS990/OtherRevenueTotalAmt04324
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0254740
IRS990/OtherSalariesAndWagesGrp/TotalAmt0254740
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt038056
IRS990/PayrollTaxesGrp/TotalAmt038056
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DENNIS YOUNG
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/BusinessCd2713910
IRS990/ProgramServiceRevenueGrp/BusinessCd3713910
IRS990/ProgramServiceRevenueGrp/Desc0FEES
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2PUNCH CARDS
IRS990/ProgramServiceRevenueGrp/Desc3DRIVING RANGE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0189589
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1109870
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt25713
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33935
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0189589
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1109870
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt25713
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33935
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01996
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06
IRS990/PYOtherExpensesAmt0295136
IRS990/PYOtherRevenueAmt0264159
IRS990/PYProgramServiceRevenueAmt0326017
IRS990/PYRevenuesLessExpensesAmt0-28473
IRS990/PYSalariesCompEmpBnftPaidAmt0325515
IRS990/PYTotalExpensesAmt0620651
IRS990/PYTotalRevenueAmt0592178
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-17746
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt041073
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0618385
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt035673
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0286920
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0322593
IRS990ScheduleD/EquipmentGrp/BookValueAmt0151822
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0712774
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0864596
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07077
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0514
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07591
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0194572
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATIONS MEMBER ELECT OR APPOINT BOARD MEMBERS AT THE ANNUAL MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE RETURN IS PROVIDED TO THE TREASURER AND IT IS HIS RESPONSIBILITY TO DISTRIBUTE A COPY TO THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL FINANCIAL DATA IS MAINTAINED AT THE OFFICE OF THE TREASURER. THE INFORMATION IS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CREDIT CARD EXPENSE..................................................10,562.00EQUIPMENT RENT.......................................................18,245.00FERTILIZERS CHEMICALS AND SEED.......................................65,867.00GAS AND OIL..........................................................19,408.00LICENSE AND PERMITS...................................................1,754.00GENERAL OPERATING EXPENSES............................................3,502.00GENERAL SUPPLIES............................................. .......21,228.00UNIFORMS..............................................................1,246.00DUES AND SUBSCRIPTIONS..................................................651.00FREIGHT AND POSTA GE..................................................1,000.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5General explanation attachment
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt08006
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt09087
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0188532
IRS990/TotalAssetsEOYAmt0255393
IRS990/TotalAssetsGrp/BOYAmt0188532
IRS990/TotalAssetsGrp/EOYAmt0255393
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt055110
IRS990/TotalEmployeeCnt044
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0636131
IRS990/TotalFunctionalExpensesGrp/TotalAmt0636131
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0160223
IRS990/TotalLiabilitiesEOYAmt0244827
IRS990/TotalLiabilitiesGrp/BOYAmt0160223
IRS990/TotalLiabilitiesGrp/EOYAmt0244827
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt028309
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010566
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0636131
IRS990/TotalProgramServiceRevenueAmt0309107
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0563275
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0618385
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0188532
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0255393
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt020303
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01479
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS YOUNG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07152842613
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLACK RIVER RECREATION ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BLAC
ReturnHeader/Filer/EIN0390924633
ReturnHeader/Filer/USAddress/AddressLine1Txt0612 N 11TH STREET
ReturnHeader/Filer/USAddress/CityNm0BLACK RIVER FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054615
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05702B1405FC16B329433425E3974B701478C18A9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05702B1405FC16B329433425E3974B701478C18A9
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId03928822017317no1qohe
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-11-13
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt097.86.108.128
ReturnHeader/FilingSecurityInformation/IPDt02017-11-13
ReturnHeader/FilingSecurityInformation/IPTm015:11:54
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0391661066
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Smith Accounting Service
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt034 N 4th Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Black River Falls
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd054615
ReturnHeader/PreparerPersonGrp/PhoneNum07152844419
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Steven J Smith
ReturnHeader/ReturnTs02017-11-13T15:10:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$255,393
Liabilities
$244,827
Net assets
$10,566
Revenue
$618,385
Expenses
$636,131
Net income
-$17,746
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.17$0.41$0.98$1.07$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.12$0.51$0.90$0.83$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.17$0.44$0.85$0.81$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.18$0.39$1.08$0.86$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.17$0.18$0.80$0.64$0.16
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.25$0.23$0.02$0.72$0.75$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.29$0.24$0.05$0.71$0.81$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.15$0.20$0.87$0.68$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.26$0.24$0.01$0.62$0.64$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.16$0.03$0.59$0.62$0.03
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.14$0.06$0.61$0.61$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.22$0.17$0.05$0.56$0.58$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.16$0.07$0.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.16$0.02$0.69
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.11$0.08$0.95
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)4 • $500k-$1M nonprofits