Civic Intelligence

Winfield Area Recreation Center

EIN 42-0921121 • 501(c)7 • Winfield, IA

Profile

Rural golf & country club that provides recreation to area communities and a place for youth to learn various life skills

PO Box 56 409 N Clark StWinfield, IA 52659

none

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

84th percentile

24%

Higher net margin than 84% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

86th percentile

32%

Faster asset growth than 86% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

90th percentile

46%

Faster revenue growth than 90% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$122,089

Up $12,145 (+11%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$122,089

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin84th percentile

Revenue

Down

$121,806

Down $75 (-0.1%) from 2023

Expenses

Up

$92,280

Up $14,059 (+18%) from 2023

Net Income

Down

$29,526

Down $14,134 (-32%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$100K$0-$100KAssets 2011: $114,377Liabilities 2011: $113,301Net Assets 2011: $1,0762011Assets 2012: $133,634Liabilities 2012: $137,477Net Assets 2012: -$3,8432012Assets 2013: $126,720Liabilities 2013: $147,323Net Assets 2013: -$20,6032013Assets 2014: $141,025Liabilities 2014: $153,677Net Assets 2014: -$12,6522014Assets 2015: $113,297Liabilities 2015: $147,553Net Assets 2015: -$34,2562015Assets 2016: $108,415Liabilities 2016: $169,170Net Assets 2016: -$60,7552016Assets 2017: $103,217Liabilities 2017: $138,202Net Assets 2017: -$34,9852017Assets 2018: $98,876Liabilities 2018: $146,112Net Assets 2018: -$47,2362018Assets 2019: $100,975Liabilities 2019: $167,333Net Assets 2019: -$66,3582019Assets 2020: $118,845Liabilities 2020: $154,380Net Assets 2020: -$35,5352020Assets 2021: $115,574Liabilities 2021: $110,903Net Assets 2021: $4,6712021Assets 2022: $102,528Liabilities 2022: $46,003Net Assets 2022: $56,5252022Assets 2023: $109,944Liabilities 2023: $9,7592023Assets 2025: $122,089Net Assets 2025: $122,0892025

Highlighted filing

2025

Assets$122,089
Liabilities-
Net Assets$122,089
Open 2025 Filing

Operations Trend

Revenue Growth90th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $178,113Expenses 2011: $199,660Net Income 2011: -$21,5472011Expenses 2012: $242,0942012Expenses 2013: $265,3842013Revenue 2014: $239,695Expenses 2014: $231,744Net Income 2014: $7,9512014Revenue 2015: $221,326Expenses 2015: $242,930Net Income 2015: -$21,6042015Revenue 2016: $209,838Expenses 2016: $236,462Net Income 2016: -$26,6242016Revenue 2017: $257,052Expenses 2017: $231,407Net Income 2017: $25,6452017Revenue 2018: $202,663Expenses 2018: $214,914Net Income 2018: -$12,2512018Revenue 2019: $223,830Expenses 2019: $242,952Net Income 2019: -$19,1222019Revenue 2020: $187,364Expenses 2020: $156,541Net Income 2020: $30,8232020Revenue 2021: $109,976Expenses 2021: $69,770Net Income 2021: $40,2062021Revenue 2022: $135,791Expenses 2022: $83,937Net Income 2022: $51,8542022Revenue 2023: $121,881Expenses 2023: $78,221Net Income 2023: $43,6602023Revenue 2025: $121,806Expenses 2025: $92,280Net Income 2025: $29,5262025

Highlighted filing

2025

Revenue$121,806
Expenses$92,280
Net Income$29,526
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$122,089
Liabilities
-
Net assets
$122,089
Revenue
$121,806
Expenses
$92,280
Net income
$29,526
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.22$1.22$1.22$0.92$0.30
2023Summary only. Only limited summary data is available for this year.$1.10$0.10$1.22$0.78$0.44
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.46$0.57$1.36$0.84$0.52
2021Detailed filing. Detailed filing data is available for this year.$1.16$1.11$0.05$1.10$0.70$0.40
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$1.54$0.36$1.87$1.57$0.31
2019Summary only. Only limited summary data is available for this year.$1.01$1.67$0.66$2.24$2.43$0.19
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$1.46$0.47$2.03$2.15$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$1.38$0.35$2.57$2.31$0.26
2016Detailed filing. Detailed filing data is available for this year.$1.08$1.69$0.61$2.10$2.36$0.27
2015Detailed filing. Detailed filing data is available for this year.$1.13$1.48$0.34$2.21$2.43$0.22
2014Detailed filing. Detailed filing data is available for this year.$1.41$1.54$0.13$2.40$2.32$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$1.47$0.21$2.65
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$1.37$0.04$2.42
2011Summary only. Only limited summary data is available for this year.$1.14$1.13$0.01$1.78$2.00$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 11, 2026
Return Version
2024v5.0
Gross Receipts
$136,247
Mission and Program Overview

Mission

Rural golf & country club that provides recreation to area communities and a place for youth to learn various life skills.

Program Services

DescriptionGrantsExpenses
RURAL GOLF AND COUNTRY CLUB TO PROVIDE RECREATIONAL MEMBERSHIPS TO AREA COMMUNITY MEMBERS.--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAY NELSONPresident-$0--
COLLEEN CARLSONSecretary/TrPT$0--
BRADY LOYDDirector-$0--
JEFF LOYDDirector-$0--
ELLIE BROOKSDirector-$0--
MARLA WOODSMALLDirector-$0--
ZACH DAVISDirector-$0--
Filing and Contact Details

Filer

Filer Name
Winfield Area Recreation Center
EIN
42-0921121
Phone
3192576253
Address
PO BOX 56 409 N CLARK ST, WINFIELD, IA 52659

Signing Officer

Name
Jeff Loyd
Title
Director
Phone
3192576253
Signed
2026-02-11
Discuss with paid preparer
Yes

Preparer

Firm
Menke & Company
Address
406 AVENUE E PO BOX 135, WEST POINT, IA 52656-0135
Preparer
Sally a Boyer
Phone
3198376042
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising 111 office 439 insurance 7,931 sales tax 6,484 repairs & maintenance 19,284 equipment rental 8,837 supplies 7,099 licenses 1,245 fuel 4,740 non-investment depreciation 8,686 total 64,856”

Form 990-ez, Part II, Line 24

“392,715 392,715 less accumulated depreciation 354,335 364,098 total 38,380 28,617”

Form 990-ez, Part III

“Rural golf & country club that provides recreation to area communities and a place for youth to learn various life skills.”

Raw XML Appendix123 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JEAN MILLER
IRS990EZ/BooksInCareOfDetail/PhoneNum03192576253
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 56
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt0409 N CLARK ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WINFIELD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd052659
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt018734
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt058671
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt010714
IRS990EZ/CostOfGoodsSoldAmt014441
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt029526
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01100
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt092563
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0122089
IRS990EZ/GrossProfitLossSlsOfInvntryAmt068961
IRS990EZ/GrossReceiptsAmt0136247
IRS990EZ/GrossReceiptsForPublicUseAmt041065
IRS990EZ/GrossSalesOfInventoryAmt083402
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt035449
IRS990EZ/LandAndBuildingsGrp/EOYAmt034801
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt092563
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0122089
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt092563
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0122089
IRS990EZ/OccupancyRentUtltsAndMaintAmt026324
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAY NELSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1COLLEEN CARLSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRADY LOYD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JEFF LOYD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ELLIE BROOKS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MARLA WOODSMALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ZACH DAVIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt038380
IRS990EZ/OtherAssetsTotalDetail/EOYAmt028617
IRS990EZ/OtherExpensesTotalAmt064856
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0RURAL GOLF & COUNTRY CLUB THAT PROVIDES RECREATION TO AREA COMMUNITIES AND A PLACE FOR YOUTH TO LEARN VARIOUS LIFE SKILLS.
IRS990EZ/ProgramServiceRevenueAmt042131
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RURAL GOLF AND COUNTRY CLUB TO PROVIDE RECREATIONAL MEMBERSHIPS TO AREA COMMUNITY MEMBERS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt092280
IRS990EZ/TotalRevenueAmt0121806
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING 111 OFFICE 439 INSURANCE 7,931 SALES TAX 6,484 REPAIRS & MAINTENANCE 19,284 EQUIPMENT RENTAL 8,837 SUPPLIES 7,099 LICENSES 1,245 FUEL 4,740 NON-INVESTMENT DEPRECIATION 8,686 TOTAL 64,856
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1392,715 392,715 LESS ACCUMULATED DEPRECIATION 354,335 364,098 TOTAL 38,380 28,617
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RURAL GOLF & COUNTRY CLUB THAT PROVIDES RECREATION TO AREA COMMUNITIES AND A PLACE FOR YOUTH TO LEARN VARIOUS LIFE SKILLS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF LOYD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03192576253
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WINFIELD AREA RECREATION CENTER
ReturnHeader/Filer/BusinessNameControlTxt0WINF
ReturnHeader/Filer/EIN0420921121
ReturnHeader/Filer/PhoneNum03192576253
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 56 409 N CLARK ST
ReturnHeader/Filer/USAddress/CityNm0WINFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052659
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421363298
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MENKE & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0406 AVENUE E PO BOX 135
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST POINT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0526560135
ReturnHeader/PreparerPersonGrp/PhoneNum03198376042
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SALLY A BOYER
ReturnHeader/ReturnTs02026-02-16T09:08:05-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)7 • <$500k nonprofits