Civic Intelligence

Wabaunsee Pines Golf Assoc Inc

EIN 48-1157215 • 501(c)3 • Alma, KS

Profile

Operate recreational facility

370 Lakeshore DriveAlma, KS 66401
Siviq Scores

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

Liabilities / Assets

67th percentile

0.01x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.02x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

66th percentile

12%

Higher net margin than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

65th percentile

7.2%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

-0.3%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$442,544

Up $29,818 (+7.2%) from 2023

Liabilities

Up

$5,060

Up $4,652 (+1140%) from 2023

Net Assets

Up

$437,484

Up $25,166 (+6.1%) from 2023

Revenue

Down

$212,223

Down $633 (-0.3%) from 2023

Expenses

Up

$186,915

Up $28,356 (+18%) from 2023

Net Income

Down

$25,308

Down $28,989 (-53%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $169,777Liabilities 2012: $574Net Assets 2012: $169,2032012Assets 2013: $195,189Liabilities 2013: $7,208Net Assets 2013: $187,9812013Assets 2014: $192,711Liabilities 2014: $3,904Net Assets 2014: $188,8072014Assets 2015: $222,871Liabilities 2015: $43,212Net Assets 2015: $179,6592015Assets 2016: $222,586Liabilities 2016: $39,015Net Assets 2016: $183,5712016Assets 2017: $236,961Liabilities 2017: $34,814Net Assets 2017: $202,1472017Assets 2018: $251,019Liabilities 2018: $28,497Net Assets 2018: $222,5222018Assets 2019: $260,039Liabilities 2019: $15,292Net Assets 2019: $244,7472019Assets 2020: $303,973Liabilities 2020: $917Net Assets 2020: $303,0562020Assets 2021: $336,095Liabilities 2021: $464Net Assets 2021: $335,6312021Assets 2022: $359,227Liabilities 2022: $208Net Assets 2022: $359,0192022Assets 2023: $412,726Liabilities 2023: $408Net Assets 2023: $412,3182023Assets 2024: $442,544Liabilities 2024: $5,060Net Assets 2024: $437,4842024

Highlighted filing

2024

Assets$442,544
Liabilities$5,060
Net Assets$437,484

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $92,357Expenses 2012: $52,143Net Income 2012: $40,2142012Revenue 2013: $86,430Expenses 2013: $67,652Net Income 2013: $18,7782013Revenue 2014: $91,989Expenses 2014: $91,163Net Income 2014: $8262014Revenue 2015: $94,816Expenses 2015: $103,964Net Income 2015: -$9,1482015Revenue 2016: $105,405Expenses 2016: $101,493Net Income 2016: $3,9122016Revenue 2017: $119,570Expenses 2017: $100,994Net Income 2017: $18,5762017Revenue 2018: $122,866Expenses 2018: $102,491Net Income 2018: $20,3752018Revenue 2019: $129,080Expenses 2019: $106,855Net Income 2019: $22,2252019Revenue 2020: $178,464Expenses 2020: $120,155Net Income 2020: $58,3092020Revenue 2021: $158,973Expenses 2021: $126,398Net Income 2021: $32,5752021Revenue 2022: $206,078Expenses 2022: $182,690Net Income 2022: $23,3882022Revenue 2023: $212,856Expenses 2023: $158,559Net Income 2023: $54,2972023Revenue 2024: $212,223Expenses 2024: $186,915Net Income 2024: $25,3082024

Highlighted filing

2024

Revenue$212,223
Expenses$186,915
Net Income$25,308

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.43$0.05$4.37$2.12$1.87$0.25
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.13$0.00$4.12$2.13$1.59$0.54
2022Detailed filing. Detailed filing data is available for this year.$3.59$0.00$3.59$2.06$1.83$0.23
2021Detailed filing. Detailed filing data is available for this year.$3.36$0.00$3.36$1.59$1.26$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.04$0.01$3.03$1.78$1.20$0.58
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.15$2.45$1.29$1.07$0.22
2018Detailed filing. Detailed filing data is available for this year.$2.51$0.28$2.23$1.23$1.02$0.20
2017Detailed filing. Detailed filing data is available for this year.$2.37$0.35$2.02$1.20$1.01$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.39$1.84$1.05$1.01$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.23$0.43$1.80$0.95$1.04$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.93$0.04$1.89$0.92$0.91$0.01
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.07$1.88$0.86$0.68$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.01$1.69$0.92$0.52$0.40
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 28, 2025
Return Version
2024v5.2
Gross Receipts
$216,354
Mission and Program Overview

Mission

Operate recreational facility

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$412,317$437,483▲ $25,166
Land, Buildings, and Equipment, Net$302,209$295,183▼ $7,026
Cash and Non-Interest-Bearing Accounts$110,517$147,361▲ $36,844
Rtn Earn Endowment Incm Other Fnds$1$1→ $0
Total Assets$412,726$442,544▲ $29,818
Liabilities
Accounts Payable and Accrued Expenses$408$5,060▲ $4,652
Total Liabilities$408$5,060▲ $4,652
Net Assets / Fund Balance
Total Net Assets Fund Balance$412,318$437,484▲ $25,166
Total Liabilities and Net Assets / Fund Balance$412,726$442,544▲ $29,818

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$184,433$50,548-
Equipment$110,750$233,510-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Richard D HiggsPresident
Todd KingVice-president
Harold WarnerDirector
James HafenstineDirector
Joe PimpleDirector
Mike GoinDirector
Ron PatrickDirector
Steve SchlagelDirector
Thayne BushDirector
Gail CarlsonSecretary
Mary Reed SpencerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$193,741
Investment Income
$82
Other Revenue
$18,400
Change in Net Assets
$25,308
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$105,370
Salaries, Compensation, and Employee Benefits$81,545
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$75,405--$75,405
Depreciation Depletion$34,743--$34,743
Other Expenses$32,736--$32,736
Occupancy$7,978--$7,978
Fees for Services Accounting$6,375--$6,375
Payroll Taxes$5,686--$5,686
Insurance$2,381--$2,381
Advertising$1,180--$1,180
Other Employee Benefits$454--$454
Total Functional Expenses$186,915$0$0$186,915
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,531
Fundraising Direct Expenses$4,131
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournam$22,531$22,531$4,131$18,400
Total Events$22,531$22,531$4,131$18,400
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The treasurer reviewed the form 990 prior to signing and e-filing and the form 990 was made available to the governing body for their review after submission.

Governing documents etc available to public Part VI line 19

Governing documents are available to the public upon request

Filing and Contact Details

Filer

Filer Name
Wabaunsee Pines Golf Assoc Inc
EIN
48-1157215
In Care Of
% MARY REED SPENCER
Phone
7854492519
Address
370 LAKESHORE DRIVE, ALMA, KS 66401
Doing Business As
Mary Reed Spencer

Signing Officer

Name
Mary Reed Spencer
Title
Treasurer
Phone
7854492519
Signed
2025-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Reed Spencer
Formed
1993
Legal Domicile
Ks
Voting Board Members
11
Independent Board Members
11
Employees
4
Volunteers
12

Preparer

Firm
Bradley E Hammel CPA PA
Address
2800 SW Wanamaker Rd Ste 175, Topeka, KS 66614
Preparer
Bradley E Hammel CPA
Phone
7852726234
Raw XML AppendixShowing 400 of 409 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/PYInvestmentIncomeAmt08917
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RevenueAmt0147728
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt056764
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt072372
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0301771
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt082
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt069
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0411
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt050548
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0234981
IRS990ScheduleD/EquipmentGrp/BookValueAmt0110750
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0233510
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0344260
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0295183
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04131
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAM
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt022531
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt022531
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt022531
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt018400
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER REVIEWED THE FORM 990 PRIOR TO SIGNING AND E-FILING AND THE FORM 990 WAS MADE AVAILABLE TO THE GOVERNING BODY FOR THEIR REVIEW AFTER SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
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IRS990/TotalEmployeeCnt04
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0186915
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0408
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IRS990/TotalLiabilitiesGrp/BOYAmt0408
IRS990/TotalLiabilitiesGrp/EOYAmt05060
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0412318
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IRS990/TotalProgramServiceExpensesAmt0186915
IRS990/TotalProgramServiceRevenueAmt0193741
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt018400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0193823
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0212223
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0412726
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0442544
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0370 LAKESHORE DRIVE
IRS990/USAddress/CityNm0ALMA
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IRS990/USAddress/ZIPCd066401
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY REED SPENCER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07854492519
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WABAUNSEE PINES GOLF ASSOC INC
ReturnHeader/Filer/BusinessNameControlTxt0WABA
ReturnHeader/Filer/EIN0481157215
ReturnHeader/Filer/InCareOfNm0% MARY REED SPENCER
ReturnHeader/Filer/PhoneNum07854492519
ReturnHeader/Filer/USAddress/AddressLine1Txt0370 LAKESHORE DRIVE
ReturnHeader/Filer/USAddress/CityNm0ALMA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd066401
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201650528
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Bradley E Hammel CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02800 SW Wanamaker Rd Ste 175
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Topeka
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd066614

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