Civic Intelligence

Black River Falls Recreation Association Inc

990 • Fiscal year 2017 • EIN 39-0924633

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

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

82nd percentile

0.43x

Higher debt load relative to assets than 82% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

57th percentile

0.17x

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

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Net Margin

73rd percentile

22%

Higher net margin than 73% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

2017 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2017

Asset Growth

91st percentile

36%

Faster asset growth than 91% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

87th percentile

41%

Faster revenue growth than 87% of similar nonprofits.

2017 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$347,252

Up $91,859 (+36%) from 2016

Net Assets

Up

$198,353

Up $187,787 (+1777%) from 2016

Liabilities

Down

$148,899

Down $95,928 (-39%) from 2016

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin73rd percentile

Revenue

Up

$871,932

Up $253,547 (+41%) from 2016

Expenses

Up

$684,140

Up $48,009 (+7.5%) from 2016

Net Income

Up

$187,792

Up $205,538 (+1158%) from 2016

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

2017

Assets$347,252
Liabilities$148,899
Net Assets$198,353
Open 2017 Filing

Operations Trend

Revenue Growth87th 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

2017

Revenue$871,932
Expenses$684,140
Net Income$187,792
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.2
Gross Receipts
$1,136,049
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$194,572$254,730▲ $60,158
Cash and Non-Interest-Bearing Accounts$36,210$81,956▲ $45,746
Inventories for Sale or Use$21,031$15,187▼ $5,844
Accounts Receivable$3,580$-4,621▼ $8,201
Total Assets$255,393$347,252▲ $91,859
Liabilities
Accounts Payable and Accrued Expenses$239,204$148,899▼ $90,305
Mortgage Notes Payable Secured by Investment Property$5,623--
Total Liabilities$244,827$148,899▼ $95,928
Net Assets / Fund Balance
Unrestricted Net Assets$1,479$188,951▲ $187,472
Temporarily Rstr Net Assets$9,087$9,402▲ $315
Total Net Assets Fund Balance$10,566$198,353▲ $187,787
Total Liabilities and Net Assets / Fund Balance$255,393$347,252▲ $91,859

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$165,479$741,200$906,679
Buildings$32,722$289,871$322,593
Other Land Buildings$56,529$2,057$58,586
Compensation and Service Providers
Top Officer Pay58th 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
$55,753
Program Service Revenue
$371,491
Investment Income
$32
Other Revenue
$444,656
Change in Net Assets
$187,792
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$376,986
Other Expenses$307,154
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$325,450--$325,450
Occupancy$76,694--$76,694
All Other Expenses$76,409--$76,409
Payroll Taxes$51,536--$51,536
Depreciation Depletion$32,922--$32,922
Insurance$30,000--$30,000
Advertising$12,444--$12,444
Fees for Services Accounting$8,835--$8,835
Office Expenses$3,958--$3,958
Other Expenses$3,286--$3,286
Travel$2,000--$2,000
Interest$836--$836
Total Functional Expenses$684,140$0$0$684,140
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
2018-11-15
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
69
Volunteers
50

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..................................................13,927.00equipment rent..........................................................526.00fertilizers chemicals and seed.......................................15,073.00gas and oil..........................................................14,735.00license and permits.....................................................859.00general operating expenses............................................2,378.00general supplies............................................. .......27,290.00uniforms..............................................................1,621.00”

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 Appendix390 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/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32079
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt055110
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt035
IRS990/PYOtherExpensesAmt0343335
IRS990/PYOtherRevenueAmt0254133
IRS990/PYProgramServiceRevenueAmt0309107
IRS990/PYRevenuesLessExpensesAmt0-17746
IRS990/PYSalariesCompEmpBnftPaidAmt0292796
IRS990/PYTotalExpensesAmt0636131
IRS990/PYTotalRevenueAmt0618385
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0187792
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt046571
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0871932
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt032722
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0289871
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0322593
IRS990ScheduleD/EquipmentGrp/BookValueAmt0165479
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0741200
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0906679
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt056529
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02057
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt058586
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0254730
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..................................................13,927.00EQUIPMENT RENT..........................................................526.00FERTILIZERS CHEMICALS AND SEED.......................................15,073.00GAS AND OIL..........................................................14,735.00LICENSE AND PERMITS.....................................................859.00GENERAL OPERATING EXPENSES............................................2,378.00GENERAL SUPPLIES............................................. .......27,290.00UNIFORMS..............................................................1,621.00
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/BOYAmt09087
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt09402
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0255393
IRS990/TotalAssetsEOYAmt0347252
IRS990/TotalAssetsGrp/BOYAmt0255393
IRS990/TotalAssetsGrp/EOYAmt0347252
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt055753
IRS990/TotalEmployeeCnt069
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0684140
IRS990/TotalFunctionalExpensesGrp/TotalAmt0684140
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0244827
IRS990/TotalLiabilitiesEOYAmt0148899
IRS990/TotalLiabilitiesGrp/BOYAmt0244827
IRS990/TotalLiabilitiesGrp/EOYAmt0148899
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010566
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0198353
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0684140
IRS990/TotalProgramServiceRevenueAmt0371491
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0816179
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0871932
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0255393
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0347252
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02000
IRS990/TravelGrp/TotalAmt02000
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01479
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0188951
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS YOUNG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07152842613
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
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/FederalOriginalSubmissionId03928822018317y22r1qv
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-11-13
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt097.86.108.128
ReturnHeader/FilingSecurityInformation/IPDt02018-11-13
ReturnHeader/FilingSecurityInformation/IPTm010:44:06
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/PreparationDt02018-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Steven J Smith
ReturnHeader/ReturnTs02018-11-13T10:40:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$347,252
Liabilities
$148,899
Net assets
$198,353
Revenue
$871,932
Expenses
$684,140
Net income
$187,792
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
2017Detailed filing. Detailed filing data is available for this year.$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