Civic Intelligence

Unknown Organization

990 • Fiscal year 2014 • EIN 42-0356070

Oct 01, 2013 to Sep 30, 2014 • Filed on Oct 29, 2014

PO Box 45452632

(319) 524-3100

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2014

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Net Margin

98th percentile

70%

Higher net margin than 98% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

5th percentile

-40%

Faster revenue growth than 5% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Annualized from 2011 to 2014

Assets

Down

$0

Down $332,209 (-100%) from 2013

Net Assets

Up

$0

Up $101,026 (+100%) from 2013

Liabilities

Down

$0

Down $433,235 (-100%) from 2013

Revenue

Down

$143,464

Down $406,524 (-74%) from 2013

Expenses

Down

$42,438

Down $560,688 (-93%) from 2013

Net Income

Up

$101,026

Up $154,164 (+290%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $491,850Liabilities 2011: $564,230Net Assets 2011: -$72,3802011Assets 2012: $435,437Liabilities 2012: $481,350Net Assets 2012: -$45,9132012Assets 2013: $332,209Liabilities 2013: $433,235Net Assets 2013: -$101,0262013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $670,500Expenses 2011: $793,540Net Income 2011: -$123,0402011Expenses 2012: $697,1432012Revenue 2013: $549,988Expenses 2013: $603,126Net Income 2013: -$53,1382013Revenue 2014: $143,464Expenses 2014: $42,438Net Income 2014: $101,0262014

Highlighted filing

2014

Revenue$143,464
Expenses$42,438
Net Income$101,026
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Oct 29, 2014
Return Version
2013v3.1
Gross Receipts
$437,237
Mission and Program Overview

Mission

MEMBERSHIP SOCIAL CLUB

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$275,584--
Cap Stk Tr Prin Current Funds$20,950--
Accounts Receivable$20,913--
Cash and Non-Interest-Bearing Accounts$19,820--
Inventories for Sale or Use$15,892--
Rtn Earn Endowment Incm Other Fnds$-121,976--
Total Assets$332,209$0▼ $332,209
Liabilities
Mortgage Notes Payable Secured by Investment Property$290,496--
Accounts Payable and Accrued Expenses$118,008--
Unsecured Notes Loans Payable$24,731--
Total Liabilities$433,235$0▼ $433,235
Net Assets / Fund Balance
Total Net Assets Fund Balance$-101,026$0▲ $101,026
Total Liabilities and Net Assets / Fund Balance$332,209$0▼ $332,209

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$113,338$527,204-
Other Land Buildings$77,447$597,188-
Land$45,063--
Equipment$39,736$245,933-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Roger PetersonPresident
Barbara PoeDirector
Bruce DunekDirector
James HoffmanDirector
Jeff AllermanDirector
Richard FehsekeDirector
Tony ConnDirector
Bruce DerrEx-officio
Robert KorteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,240
Program Service Revenue
$4,271
Investment Income
$137,953
Other Revenue
$0
Change in Net Assets
$101,026
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$32,464
Salaries, Compensation, and Employee Benefits$9,974
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$14,614--$14,614
Other Salaries and Wages$9,974--$9,974
Interest$6,068--$6,068
Fees for Services Accounting$4,590--$4,590
All Other Expenses$3,771--$3,771
Other Expenses$540--$540
Total Functional Expenses$42,438$0$0$42,438
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The club had about 119 unit memberships at the close of business.

Member election for additional members Part VI line 7A

Voting members vote on the election of board of directors annually. The board of directors elect the officers. Minutes of the meetings are recorded in the record book.

Governing body decisions Part VI line 7B

An annual meeting of the membership is held each year. Records of the meeting are kept in the record book.

Governing body meeting documentation Part VI line 8A

Each committee reports to the board of directors. Minutes of the meetings are kept and recorded at all meetings.

Form 990 governing body review Part VI line 11

Tax preparer delivered a copy of the form 990 to the manager and president of the club and reviewed it with each of them prior to signing and filing the return.

Conflict of interest policy compliance Part VI line 12C

There is no written conflict of interest policy. However, officers and employees are required to report any possible conflicts. The possible conflict is recorded in the minutes of the meeting. If it is determined there may be a conflict of interest, that party abstains from voting or participating in that decision. Further, for any out-sourced work,two or three bids are always obtained.

CEO executive director top management comp Part VI line 15A

The officers and board of directors are voted in annually by the membership at its annual meeting of the membership.

Other officer or key employee compensation Part VI line 15B

The officers and board of directors make the deterimination for the salaries of the key employees. Minutes of the meeting are kept on the review of the salaries and the determinations made.

Governing documents etc available to public Part VI line 19

All documents and financial records are always available upon request.

Filing and Contact Details

Filer

EIN
42-0356070

Signing Officer

Name
Roger Peterson
Title
President
Phone
3195242404
Signed
2014-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Peterson
Formed
1899
Legal Domicile
Ia
Voting Board Members
90
Independent Board Members
90
Employees
52

Preparer

Preparer
Carol A Korte
Phone
3195243100
Supplemental Narrative

Additional Explanations

Cessation of or significant change to any program service Part III line 3

The keokuk country club had to close to pay existing debt.

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/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CLUB HAD ABOUT 119 UNIT MEMBERSHIPS AT THE CLOSE OF BUSINESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOTING MEMBERS VOTE ON THE ELECTION OF BOARD OF DIRECTORS ANNUALLY. THE BOARD OF DIRECTORS ELECT THE OFFICERS. MINUTES OF THE MEETINGS ARE RECORDED IN THE RECORD BOOK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN ANNUAL MEETING OF THE MEMBERSHIP IS HELD EACH YEAR. RECORDS OF THE MEETING ARE KEPT IN THE RECORD BOOK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH COMMITTEE REPORTS TO THE BOARD OF DIRECTORS. MINUTES OF THE MEETINGS ARE KEPT AND RECORDED AT ALL MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TAX PREPARER DELIVERED A COPY OF THE FORM 990 TO THE MANAGER AND PRESIDENT OF THE CLUB AND REVIEWED IT WITH EACH OF THEM PRIOR TO SIGNING AND FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE IS NO WRITTEN CONFLICT OF INTEREST POLICY. HOWEVER, OFFICERS AND EMPLOYEES ARE REQUIRED TO REPORT ANY POSSIBLE CONFLICTS. THE POSSIBLE CONFLICT IS RECORDED IN THE MINUTES OF THE MEETING. IF IT IS DETERMINED THERE MAY BE A CONFLICT OF INTEREST, THAT PARTY ABSTAINS FROM VOTING OR PARTICIPATING IN THAT DECISION. FURTHER, FOR ANY OUT-SOURCED WORK,TWO OR THREE BIDS ARE ALWAYS OBTAINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE OFFICERS AND BOARD OF DIRECTORS ARE VOTED IN ANNUALLY BY THE MEMBERSHIP AT ITS ANNUAL MEETING OF THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE OFFICERS AND BOARD OF DIRECTORS MAKE THE DETERIMINATION FOR THE SALARIES OF THE KEY EMPLOYEES. MINUTES OF THE MEETING ARE KEPT ON THE REVIEW OF THE SALARIES AND THE DETERMINATIONS MADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ALL DOCUMENTS AND FINANCIAL RECORDS ARE ALWAYS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE KEOKUK COUNTRY CLUB HAD TO CLOSE TO PAY EXISTING DEBT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Cessation of or significant change to any program service Part III line 3
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt0332209
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0332209
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01240
IRS990/TotalEmployeeCnt052
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt042438
IRS990/TotalFunctionalExpensesGrp/TotalAmt042438
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0433235
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0433235
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-101026
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt042438
IRS990/TotalProgramServiceRevenueAmt04271
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0142224
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0143464
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0332209
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt024731
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10916 N 11TH STREET
IRS990/USAddress/City0KEOKUK
IRS990/USAddress/State0IA
IRS990/USAddress/ZIPCode052632
IRS990/VotingMembersGoverningBodyCnt090
IRS990/VotingMembersIndependentCnt090
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROGER PETERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03195242404
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-29
ReturnHeader/Filer/BusinessName/BusinessNameLine10KEOKUK COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0KEOK
ReturnHeader/Filer/EIN0420356070
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 454
ReturnHeader/Filer/USAddress/City0KEOKUK
ReturnHeader/Filer/USAddress/State0IA
ReturnHeader/Filer/USAddress/ZIPCode052632
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421526178
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Korte Tax & Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10101 N 12th Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Keokuk
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode052632
ReturnHeader/PreparerPersonGrp/PhoneNum03195243100
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Carol A Korte
ReturnHeader/ReturnTs02014-10-29T16:29:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-10-01
ReturnHeader/TaxPeriodEndDt02014-09-30
ReturnHeader/TaxYr02013

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