Civic Intelligence

Jefferson Charitable Golf Foundatio N Inc.

990 • Fiscal year 2016 • EIN 80-0731582

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 16, 2017

N3121 Center StreetLake Geneva, WI 53147

(608) 921-8532

Siviq Scores

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

Liabilities / Assets

86th percentile

0.58x

Higher debt load relative to assets than 86% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

93rd percentile

1.98x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

7th percentile

-45%

Higher net margin than 7% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

51st percentile

1.8%

Faster asset growth than 51% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$675,487

Up $12,222 (+1.8%) from 2015

Net Assets

Down

$283,994

Down $88,304 (-24%) from 2015

Liabilities

Up

$391,493

Up $100,526 (+35%) from 2015

Revenue

Up

$198,035

Up $20,178 (+11%) from 2015

Expenses

Up

$286,339

Up $115,454 (+68%) from 2015

Net Income

Down

-$88,304

Down $95,276 (-1367%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2013: $617,055Liabilities 2013: $265,048Net Assets 2013: $352,0072013Assets 2014: $616,819Liabilities 2014: $251,493Net Assets 2014: $365,3262014Assets 2015: $663,265Liabilities 2015: $290,967Net Assets 2015: $372,2982015Assets 2016: $675,487Liabilities 2016: $391,493Net Assets 2016: $283,9942016Assets 2017: $644,125Liabilities 2017: $457,199Net Assets 2017: $186,9262017Assets 2018: $593,160Liabilities 2018: $468,496Net Assets 2018: $124,6642018Assets 2019: $577,358Liabilities 2019: $425,232Net Assets 2019: $152,1262019Assets 2020: $656,032Liabilities 2020: $489,813Net Assets 2020: $166,2192020Assets 2021: $632,963Liabilities 2021: $486,545Net Assets 2021: $146,4182021Assets 2022: $592,495Liabilities 2022: $478,545Net Assets 2022: $113,9502022Assets 2023: $786,137Liabilities 2023: $609,856Net Assets 2023: $176,2812023Assets 2024: $914,746Liabilities 2024: $707,791Net Assets 2024: $206,9552024

Highlighted filing

2016

Assets$675,487
Liabilities$391,493
Net Assets$283,994

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2013: $408,414Expenses 2013: $194,481Net Income 2013: $213,9332013Revenue 2014: $215,997Expenses 2014: $202,679Net Income 2014: $13,3182014Revenue 2015: $177,857Expenses 2015: $170,885Net Income 2015: $6,9722015Revenue 2016: $198,035Expenses 2016: $286,339Net Income 2016: -$88,3042016Revenue 2017: $204,469Expenses 2017: $301,065Net Income 2017: -$96,5962017Revenue 2018: $205,766Expenses 2018: $268,028Net Income 2018: -$62,2622018Revenue 2019: $252,146Expenses 2019: $245,744Net Income 2019: $6,4022019Revenue 2020: $328,741Expenses 2020: $314,648Net Income 2020: $14,0932020Revenue 2021: $362,788Expenses 2021: $382,589Net Income 2021: -$19,8012021Revenue 2022: $362,571Expenses 2022: $395,880Net Income 2022: -$33,3092022Revenue 2023: $445,165Expenses 2023: $385,316Net Income 2023: $59,8492023Revenue 2024: $517,706Expenses 2024: $487,172Net Income 2024: $30,5342024

Highlighted filing

2016

Revenue$198,035
Expenses$286,339
Net Income-$88,304
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 16, 2017
Return Version
2016v3.0
Gross Receipts
$205,243
Mission and Program Overview

Mission

Promote and encourage individuals of all backgrounds to participate in the sport of golf and to foster the development of disabled individuals and youth golfers.

To promote and encourage individuals of all backgrounds to participate in the sport of golf and to foster the development of disabled individuals and youth golfers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$653,338$638,104▼ $15,234
Loans From Officers Directors$52,071$52,071→ $0
Accounts Receivable-$20,294-
Intangible Assets$8,054$8,335▲ $281
Cash and Non-Interest-Bearing Accounts$373$7,050▲ $6,677
Inventories for Sale or Use$1,500$1,704▲ $204
Total Assets$663,265$675,487▲ $12,222
Liabilities
Mortgage Notes Payable Secured by Investment Property$237,861$339,422▲ $101,561
Accounts Payable and Accrued Expenses$1,035$0▼ $1,035
Total Liabilities$290,967$391,493▲ $100,526
Net Assets / Fund Balance
Unrestricted Net Assets$372,298$283,994▼ $88,304
Total Net Assets Fund Balance$372,298$283,994▼ $88,304
Total Liabilities and Net Assets / Fund Balance$663,265$675,487▲ $12,222

Asset Categories

AssetBook ValueDepreciationBasis
Land$396,408-$396,408
Equipment$187,678$63,395$251,073
Buildings$53,364-$53,364
Other Land Buildings$654-$654
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dave JennrichPresident and Director
Dale OppermannVice President and Director
Bill BrandelDirector
Christine TensfeldtDirector
Don BusakowskiDirector
Ed DettmersDirector
Ethan Grimesdirector
James Gaugertdirector
Jeffrey SchmidtDirector
Jim KuehnDirector
Luke TullyDirector
Rosie GaugertDirector
Thomas LinseDirector
Nicholas J AnsaySecretary and Director
Gary ThompsonTreasurer and Director
Revenue and Support

Revenue Composition

Contributions and Grants
$1,123
Program Service Revenue
$195,989
Investment Income
$2,400
Other Revenue
$-1,477
All Other Contributions
$1,123
Change in Net Assets
$-88,304
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$151,595
Other Expenses$134,744
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$92,471$34,078-$126,549
Depreciation Depletion$35,771--$35,771
Occupancy-$16,084-$16,084
Office Expenses$11,838$4,191-$16,029
Other Employee Benefits$5,057$10,267-$15,324
Payroll Taxes$3,208$6,514-$9,722
Interest-$7,692-$7,692
Fees for Services Accounting-$7,201-$7,201
Other Expenses$4,635$3,717-$4,635
Insurance-$4,264-$4,264
Information Technology-$1,828-$1,828
All Other Expenses-$1,087-$1,087
Advertising-$789-$789
Fees for Services Legal-$506-$506
Total Functional Expenses$188,121$98,218$0$286,339
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-FounderLand transactionNo$17,820

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$52,071$52,071→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Business relationship with family members
No
Business relationship with organization members
Yes
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, Part VI, Section A, line 2

Rosie Gaugert and James Gaugert have a family relationship.

Form 990, Part VI, Section A, line 6

The organization has members who pay dues for the use of the golf course and have voting rights within the Board.

Form 990, Part VI, Section A, line 7A

Each member has one voting right.

Form 990, Part VI, Section A, line 8B

The organization does not have committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, line 11B

The Form 990 is reviewed by the President, Secretary and founding member James Kuehn prior to filing.

Form 990, Part VI, Section B, line 12C

All Board members are required to disclose any conflict of interest that arises.

Form 990, Part VI, Section C, line 19

The organization does not make this information available to the public.

Filing and Contact Details

Filer

Filer Name
Kuehn Charitable Golf Foundation Inc
EIN
80-0731582
Phone
6089218532
Address
N3121 Center Street, Lake Geneva, WI 53147

Signing Officer

Name
Nicholas J Ansay
Title
Secretary
Phone
6089218532
Signed
2017-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicholas J Ansay
Formed
2011
Legal Domicile
Wi
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
7

Preparer

Firm
Baker Tilly Virchow Krause LLP
Address
777 E Wisconsin Avenue 32nd Floor, Milwaukee, WI 53202
Preparer
Troy Marine CPA
Phone
4147775500
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt015324
IRS990/OtherExpensesGrp/Desc0Miscellaneous
IRS990/OtherExpensesGrp/Desc1Fuel Expenses
IRS990/OtherExpensesGrp/Desc2Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc3Grounds Fees
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03717
IRS990/OtherExpensesGrp/ProgramServicesAmt011336
IRS990/OtherExpensesGrp/ProgramServicesAmt112516
IRS990/OtherExpensesGrp/ProgramServicesAmt211289
IRS990/OtherExpensesGrp/ProgramServicesAmt34635
IRS990/OtherExpensesGrp/TotalAmt015053
IRS990/OtherExpensesGrp/TotalAmt112516
IRS990/OtherExpensesGrp/TotalAmt211289
IRS990/OtherExpensesGrp/TotalAmt34635
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Revenue
IRS990/OtherRevenueMiscGrp/ExclusionAmt02415
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02415
IRS990/OtherRevenueTotalAmt02415
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt034078
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt092471
IRS990/OtherSalariesAndWagesGrp/TotalAmt0126549
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06514
IRS990/PayrollTaxesGrp/ProgramServicesAmt03208
IRS990/PayrollTaxesGrp/TotalAmt09722
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Nicholas J Ansay
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/Desc0Green Fees
IRS990/ProgramServiceRevenueGrp/Desc1Cart Rentals
IRS990/ProgramServiceRevenueGrp/Desc2Membership Dues
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt084890
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt171466
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt239633
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt084890
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt171466
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt239633
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01938
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt092146
IRS990/PYOtherRevenueAmt02938
IRS990/PYProgramServiceRevenueAmt0172981
IRS990/PYRevenuesLessExpensesAmt06972
IRS990/PYSalariesCompEmpBnftPaidAmt078739
IRS990/PYTotalExpensesAmt0170885
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0177857
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-88304
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0192097
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01123
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01938
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt038880
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0278735
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01295
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0321971
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0199305
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0176310
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0194284
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0142741
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt092787
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0805427
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt02415
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0795
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02801
IRS990ScheduleA/OtherIncome509Grp/TotalAmt06011
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.72720
IRS990ScheduleA/PublicSupportTotal509Amt0824225
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt030538
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0272635
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0303173
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt030538
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0272635
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0303173
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0200428
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0178248
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0233164
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0421476
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt094082
IRS990ScheduleA/Total509Grp/TotalAmt01127398
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0202843
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0179043
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0233164
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0424277
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt094082
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01133409
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt053364
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt053364
IRS990ScheduleD/EquipmentGrp/BookValueAmt0187678
IRS990ScheduleD/EquipmentGrp/DepreciationAmt063395
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0251073
IRS990ScheduleD/LandGrp/BookValueAmt0396408
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0396408
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0654
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0654
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0638104
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0James Kuehn
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Founder
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt017820
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Land transaction
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt052071
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Note for Equipment Purchase and General Operations
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt052071
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0James Kuehn
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Founder
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt052071
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Rosie Gaugert and James Gaugert have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has members who pay dues for the use of the golf course and have voting rights within the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Each member has one voting right.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization does not have committees with authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Form 990 is reviewed by the President, Secretary and founding member James Kuehn prior to filing.

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