Civic Intelligence

Parkcrest Swim & Tennis Club Inc

990 • Fiscal year 2022 • EIN 39-1085273

Oct 01, 2021 to Sep 30, 2022 • Filed on Jan 20, 2023

1 N Yellowstone DriveMadison, WI 53705

(608) 233-3573

Siviq Scores

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

Liabilities / Assets

94th percentile

0.80x

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

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

93rd percentile

0.84x

Higher debt load relative to revenue than 93% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Net Margin

83rd percentile

22%

Higher net margin than 83% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Asset Growth

83rd percentile

23%

Faster asset growth than 83% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

62nd percentile

22%

Faster revenue growth than 62% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$321,908

Up $59,832 (+23%) from 2021

Net Assets

Up

$64,333

Up $68,667 (+1584%) from 2021

Liabilities

Down

$257,575

Down $8,835 (-3.3%) from 2021

Revenue

Up

$306,856

Up $56,043 (+22%) from 2021

Expenses

Up

$238,189

Up $17,018 (+7.7%) from 2021

Net Income

Up

$68,667

Up $39,025 (+132%) from 2021

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2011: $314,841Liabilities 2011: $331,777Net Assets 2011: -$16,9362011Assets 2012: $295,266Liabilities 2012: $322,289Net Assets 2012: -$27,0232012Assets 2013: $309,697Liabilities 2013: $312,162Net Assets 2013: -$2,4652013Assets 2014: $303,368Liabilities 2014: $301,410Net Assets 2014: $1,9582014Assets 2015: $311,380Liabilities 2015: $291,183Net Assets 2015: $20,1972015Assets 2016: $330,822Liabilities 2016: $305,046Net Assets 2016: $25,7762016Assets 2017: $299,582Liabilities 2017: $298,015Net Assets 2017: $1,5672017Assets 2018: $294,957Liabilities 2018: $293,716Net Assets 2018: $1,2412018Assets 2019: $292,497Liabilities 2019: $283,321Net Assets 2019: $9,1762019Assets 2020: $250,710Liabilities 2020: $275,665Net Assets 2020: -$24,9552020Assets 2021: $262,076Liabilities 2021: $266,410Net Assets 2021: -$4,3342021Assets 2022: $321,908Liabilities 2022: $257,575Net Assets 2022: $64,3332022Assets 2023: $371,735Liabilities 2023: $238,197Net Assets 2023: $133,5382023Assets 2024: $338,451Liabilities 2024: $152,156Net Assets 2024: $186,2952024Assets 2025: $321,821Liabilities 2025: $57,164Net Assets 2025: $264,6572025

Highlighted filing

2022

Assets$321,908
Liabilities$257,575
Net Assets$64,333

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $300,685Expenses 2011: $282,250Net Income 2011: $18,4352011Revenue 2012: $231,393Expenses 2012: $241,479Net Income 2012: -$10,0862012Revenue 2013: $247,487Expenses 2013: $222,928Net Income 2013: $24,5592013Revenue 2014: $217,717Expenses 2014: $212,562Net Income 2014: $5,1552014Revenue 2015: $223,242Expenses 2015: $205,005Net Income 2015: $18,2372015Revenue 2016: $204,698Expenses 2016: $199,117Net Income 2016: $5,5812016Revenue 2017: $191,881Expenses 2017: $216,264Net Income 2017: -$24,3832017Revenue 2018: $206,434Expenses 2018: $207,960Net Income 2018: -$1,5262018Revenue 2019: $199,074Expenses 2019: $192,440Net Income 2019: $6,6342019Revenue 2020: $117,353Expenses 2020: $151,497Net Income 2020: -$34,1442020Revenue 2021: $250,813Expenses 2021: $221,171Net Income 2021: $29,6422021Revenue 2022: $306,856Expenses 2022: $238,189Net Income 2022: $68,6672022Revenue 2023: $324,922Expenses 2023: $255,717Net Income 2023: $69,2052023Revenue 2024: $333,534Expenses 2024: $280,777Net Income 2024: $52,7572024Revenue 2025: $390,747Expenses 2025: $312,385Net Income 2025: $78,3622025

Highlighted filing

2022

Revenue$306,856
Expenses$238,189
Net Income$68,667
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Jan 20, 2023
Return Version
2021v4.0
Gross Receipts
$310,995
Mission and Program Overview

Mission

A social club organized to provide swimming and tennis facilities for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$124,420$159,608▲ $35,188
Land, Buildings, and Equipment, Net$126,013$138,204▲ $12,191
Cash and Non-Interest-Bearing Accounts$11,283$23,621▲ $12,338
Accounts Receivable$360$475▲ $115
Total Assets$262,076$321,908▲ $59,832
Liabilities
Mortgage Notes Payable Secured by Investment Property$266,410$257,575▼ $8,835
Total Liabilities$266,410$257,575▼ $8,835
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-4,334$64,333▲ $68,667
Total Net Assets Fund Balance$-4,334$64,333▲ $68,667
Total Liabilities and Net Assets / Fund Balance$262,076$321,908▲ $59,832

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$78,879$952,375$1,031,254
Buildings-$75,903$75,903
Land$59,325-$59,325
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jason BrownPresident
Bill ButrymowiczDirector
Joy TeelinDirector
Lauren HallumDirector
Matthew WalshDirector
Teresa SchutzDirector
Travis RumeryDirector
Ryan RichardsSecretary
Jacob DykstraTreasurer
Krista LaubmeierVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$194,448
Program Service Revenue
$86,027
Investment Income
$157
Other Revenue
$26,224
Change in Net Assets
$68,667
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$129,520
Salaries, Compensation, and Employee Benefits$108,669
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$81,655$18,800-$100,455
Other Expenses$15,415$18,176-$15,415
Depreciation Depletion$14,558--$14,558
Interest$11,678--$11,678
All Other Expenses$10,527$381-$10,908
Insurance-$8,843-$8,843
Payroll Taxes$6,677$1,537-$8,214
Fees for Services Accounting-$1,600-$1,600
Information Technology-$994-$994
Office Expenses-$163-$163
Total Functional Expenses$187,695$50,494$0$238,189
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$19,230
Fundraising Direct Expenses$4,139
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Adult Social$8,720$8,720$285$8,435
Trivia Night$8,115$8,115$471$7,644
Total Events$16,835$16,835$3,891$12,944
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Most of the organization's patrons buy memberships

Form 990, Page 6, Part VI, Line 7A

The organization holds annual electrions of officers and board members. All members are entitled to vote.

Form 990, Page 6, Part VI, Line 7B

Changes to bylaws are subject to approval of members

Form 990, Page 6, Part VI, Line 11B

The form 990 is prepared by the treasuer and reviewed by board members

Form 990, Page 6, Part VI, Line 18

The organiation makes its financial statements available to members and annually communicates such but it does not make them available to the general public

Form 990, Page 6, Part VI, Line 19

The organiation makes its financial statements available to members and annually communicates such but it does not make them available to the general public

Filing and Contact Details

Filer

Filer Name
Parkcrest Swim & Tennis Club Inc
EIN
39-1085273
Phone
6082333573
Address
1 N YELLOWSTONE DRIVE, MADISON, WI 53705

Signing Officer

Name
Jacob Dykstra
Title
Treasurer
Phone
6082333573
Signed
2023-01-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Brown
Formed
1960
Legal Domicile
Wi
Voting Board Members
345
Independent Board Members
345
Employees
37
Volunteers
345

Preparer

Firm
Kollath & Associates CPA LLC
Address
421 WATER ST STE 111, PRAIRIE DU SAC, WI 53578
Preparer
Julie Miller
Phone
6088243002
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

All other accomplishments

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.

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IRS990/PYOtherRevenueAmt031197
IRS990/PYProgramServiceRevenueAmt047915
IRS990/PYRevenuesLessExpensesAmt029642
IRS990/PYSalariesCompEmpBnftPaidAmt0103533
IRS990/PYTotalExpensesAmt0221171
IRS990/PYTotalRevenueAmt0250813
IRS990/ReconcilationRevenueExpnssAmt068667
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt02845
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt057108
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0124420
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0159608
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt075903
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt075903
IRS990ScheduleD/LandGrp/BookValueAmt059325
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt059325
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt078879
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0952375
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01031254
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0138204
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03891
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ADULT SOCIAL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0TRIVIA NIGHT
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt02231
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt0154
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02385
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt08720
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08115
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016835
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08720
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08115
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt016835
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt012944
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0756
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0285
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0471
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt0750
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0750
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL OTHER ACCOMPLISHMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MOST OF THE ORGANIZATION'S PATRONS BUY MEMBERSHIPS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HOLDS ANNUAL ELECTRIONS OF OFFICERS AND BOARD MEMBERS. ALL MEMBERS ARE ENTITLED TO VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHANGES TO BYLAWS ARE SUBJECT TO APPROVAL OF MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS PREPARED BY THE TREASUER AND REVIEWED BY BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO MEMBERS AND ANNUALLY COMMUNICATES SUCH BUT IT DOES NOT MAKE THEM AVAILABLE TO THE GENERAL PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO MEMBERS AND ANNUALLY COMMUNICATES SUCH BUT IT DOES NOT MAKE THEM AVAILABLE TO THE GENERAL PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0262076
IRS990/TotalAssetsEOYAmt0321908
IRS990/TotalAssetsGrp/BOYAmt0262076
IRS990/TotalAssetsGrp/EOYAmt0321908
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0194448
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt050494
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0187695
IRS990/TotalFunctionalExpensesGrp/TotalAmt0238189
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0266410
IRS990/TotalLiabilitiesEOYAmt0257575
IRS990/TotalLiabilitiesGrp/BOYAmt0266410
IRS990/TotalLiabilitiesGrp/EOYAmt0257575
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-4334
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt064333
IRS990/TotalOtherProgSrvcExpenseAmt0134837
IRS990/TotalProgramServiceExpensesAmt0187695
IRS990/TotalProgramServiceRevenueAmt086027
IRS990/TotalRevenueGrp/ExclusionAmt0157
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt097160
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0306856
IRS990/TotalVolunteersCnt0345
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0262076
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0321908
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0105 QUARTERDECK DRIVE
IRS990/USAddress/CityNm0MADISON
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053705
IRS990/VotingMembersGoverningBodyCnt0345
IRS990/VotingMembersIndependentCnt0345
IRS990/WebsiteAddressTxt0WWW.PARKCRESTPOOL.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JACOB DYKSTRA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06082333573
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-01-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PARKCREST SWIM & TENNIS CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0PARK
ReturnHeader/Filer/EIN0391085273
ReturnHeader/Filer/PhoneNum06082333573
ReturnHeader/Filer/USAddress/AddressLine1Txt01 N YELLOWSTONE DRIVE
ReturnHeader/Filer/USAddress/CityNm0MADISON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053705
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0262064862
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KOLLATH & ASSOCIATES CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0421 WATER ST STE 111
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PRAIRIE DU SAC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053578
ReturnHeader/PreparerPersonGrp/PhoneNum06088243002
ReturnHeader/PreparerPersonGrp/PreparationDt02023-01-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JULIE MILLER
ReturnHeader/ReturnTs02023-01-24T08:32:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JACOB
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DYKSTRA
ReturnHeader/TaxPeriodBeginDt02021-10-01
ReturnHeader/TaxPeriodEndDt02022-09-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.22$0.57$2.65$3.91$3.12$0.78
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.38$1.52$1.86$3.34$2.81$0.53
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.72$2.38$1.34$3.25$2.56$0.69
2022Detailed filing. Detailed filing data is available for this year.$3.22$2.58$0.64$3.07$2.38$0.69
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.62$2.66$0.04$2.51$2.21$0.30
2020Summary only. Only limited summary data is available for this year.$2.51$2.76$0.25$1.17$1.51$0.34
2019Summary only. Only limited summary data is available for this year.$2.92$2.83$0.09$1.99$1.92$0.07
2018Summary only. Only limited summary data is available for this year.$2.95$2.94$0.01$2.06$2.08$0.02
2017Summary only. Only limited summary data is available for this year.$3.00$2.98$0.02$1.92$2.16$0.24
2016Summary only. Only limited summary data is available for this year.$3.31$3.05$0.26$2.05$1.99$0.06
2015Summary only. Only limited summary data is available for this year.$3.11$2.91$0.20$2.23$2.05$0.18
2014Summary only. Only limited summary data is available for this year.$3.03$3.01$0.02$2.18$2.13$0.05
2013Summary only. Only limited summary data is available for this year.$3.10$3.12$0.02$2.47$2.23$0.25
2012Summary only. Only limited summary data is available for this year.$2.95$3.22$0.27$2.31$2.41$0.10
2011Summary only. Only limited summary data is available for this year.$3.15$3.32$0.17$3.01$2.82$0.18