Civic Intelligence

West Berwick Management Inc

EIN 83-2865065 • 501(c)4 • Mt Carmel, IL

Profile

Operating and maintaining a public golf course for the benefit of all citizens in Wabash Co., IL.

PO Box 456Mt Carmel, IL 62863

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Siviq Scores

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

Liabilities / Assets

93rd percentile

0.85x

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

501(c)4 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

91st percentile

1.38x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2022

Net Margin

35th percentile

-0.0%

Higher net margin than 35% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

22nd percentile

-5.3%

Faster asset growth than 22% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

44th percentile

3.7%

Faster revenue growth than 44% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$541,522

Down $142,308 (-21%) from 2024

Liabilities

Down

$530,075

Down $52,941 (-9.1%) from 2024

Net Assets

Down

$11,447

Down $89,367 (-89%) from 2024

Revenue

Down

$463,813

Down $8,256 (-1.7%) from 2024

Expenses

Up

$553,180

Up $54,327 (+11%) from 2024

Net Income

Down

-$89,367

Down $62,583 (-234%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2018: $5,000Liabilities 2018: $5,0002018Assets 2019: $572,859Liabilities 2019: $532,569Net Assets 2019: $40,2902019Assets 2020: $727,362Liabilities 2020: $656,419Net Assets 2020: $70,9432020Assets 2021: $760,277Liabilities 2021: $650,522Net Assets 2021: $109,7552021Assets 2022: $720,139Liabilities 2022: $610,420Net Assets 2022: $109,7192022Assets 2023: $698,944Liabilities 2023: $571,346Net Assets 2023: $127,5982023Assets 2024: $683,830Liabilities 2024: $583,016Net Assets 2024: $100,8142024Assets 2025: $541,522Liabilities 2025: $530,075Net Assets 2025: $11,4472025

Highlighted filing

2025

Assets$541,522
Liabilities$530,075
Net Assets$11,447

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $452,264Expenses 2019: $411,974Net Income 2019: $40,2902019Revenue 2020: $502,971Expenses 2020: $472,318Net Income 2020: $30,6532020Revenue 2021: $426,740Expenses 2021: $387,928Net Income 2021: $38,8122021Revenue 2022: $442,463Expenses 2022: $442,499Net Income 2022: -$362022Revenue 2023: $529,412Expenses 2023: $511,533Net Income 2023: $17,8792023Revenue 2024: $472,069Expenses 2024: $498,853Net Income 2024: -$26,7842024Revenue 2025: $463,813Expenses 2025: $553,180Net Income 2025: -$89,3672025

Highlighted filing

2025

Revenue$463,813
Expenses$553,180
Net Income-$89,367

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 2, 2026
Return Version
2025v4.0
Gross Receipts
$866,886
Mission and Program Overview

Mission

Operating and maintaining a public golf course for the benefit of all citizens in Wabash Co., IL.

To keep the local golf course open to the public and available to the citizens of Wabash County, IL. Part of this is the support of youth golf in the County and providing a place to compete for the local boys and girls high school teams. Prior to being operated by West Berwick Managment, Inc., the course was operated by the City of Mt. Carmel, IL and was in danger of closing due to a lack of available funding.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$536,924$495,061▼ $41,863
Loans From Officers Directors$372,960$365,190▼ $7,770
Inventories for Sale or Use$30,590$23,954▼ $6,636
Cash and Non-Interest-Bearing Accounts$101,848$16,746▼ $85,102
Rtn Earn Endowment Incm Other Fnds$100,814$11,447▼ $89,367
Prepaid Expenses and Deferred Charges$14,468$5,761▼ $8,707
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$683,830$541,522▼ $142,308
Liabilities
Mortgage Notes Payable Secured by Investment Property$104,018$101,544▼ $2,474
Unsecured Notes Loans Payable$38,640$43,810▲ $5,170
Accounts Payable and Accrued Expenses$50,853$12,600▼ $38,253
Deferred Revenue$16,545$6,931▼ $9,614
Total Liabilities$583,016$530,075▼ $52,941
Net Assets / Fund Balance
Total Net Assets Fund Balance$100,814$11,447▼ $89,367
Total Liabilities and Net Assets / Fund Balance$683,830$541,522▼ $142,308

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$330,052$91,292$421,344
Other Land Buildings$165,009$161,930$326,939
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$366,756
Investment Income
$260
Other Revenue
$96,797
Change in Net Assets
$-89,367
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$317,902
Salaries, Compensation, and Employee Benefits$235,278
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$206,970--$206,970
Depreciation Depletion$52,460--$52,460
Occupancy$36,991--$36,991
Payroll Taxes$28,308--$28,308
Insurance$19,834--$19,834
Office Expenses$17,209--$17,209
All Other Expenses$9,682--$9,682
Other Expenses$8,232--$8,232
Interest$7,588--$7,588
Fees for Services Accounting$4,969--$4,969
Advertising$4,285--$4,285
Fees for Services Other$523--$523
Total Functional Expenses$553,180$0$0$553,180
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$11,055
Gaming Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Brad SeatonDirectorBond InterestNo-
Douglas D McPhersonDirectorBond InterestNo-
Eric IkemireDirectorBond InterestNo-
Lawrence JenningsDirectorBond InterestNo-
Michael C McPhersonDirectorBond InterestNo-
Philip G HipsherDirectorBond InterestNo-
Roger BrowningDirectorBond InterestNo-

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$372,960$365,190▼ $7,770
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
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
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 B, line 11B

The 990 is reviewed by West Berwick's audit committee prior to filing.

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

Annually, the board of directors and key employees are required to list any organizations or personal relationships that could give rise to a conflict of interest with the golf course. Each person is then required to sign off on a statement that declares the golf course has had no financial impact with any of the entities or persons listed.

Form 990, Part VI, Section B, line 15B

At the board of directors annual meeting, the salary of key employees are reviewed and approved.

Form 990, Part VI, Section C, line 18

The Organization's 1023 and tax returns are maintained with other financial information at 420 Park Road in Mt. Carmal and are available to the public via a request of any director.

Form 990, Part VI, Section C, line 19

Copies of West Berwick Management, Inc's bylaws, policies and financial information are maintained at the club's office at 420 Park Road in Mt. Carmel and are available for inspection by the public via a request of any director.

Filing and Contact Details

Filer

Filer Name
West Berwick Management Inc
EIN
83-2865065
Phone
6182637235
Address
PO Box 456, Mt Carmel, IL 62863

Signing Officer

Name
Philip G Hipsher
Title
Treasurer
Phone
6182637235
Signed
2026-03-02

Organization Details

Principal Officer
Philip G Hipsher
Formed
2018
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
36
Volunteers
0

Preparer

Firm
Mt Carmel Stabilization Group Inc
Address
PO Box 458, Mt Carmel, IL 62863
Preparer
Philip G Hipsher
Phone
6182625118
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt011447
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0330052
IRS990ScheduleD/BuildingsGrp/DepreciationAmt091292
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0421344
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0165009
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0161930
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0326939
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0495061
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Philip G Hipsher
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Michael C McPherson
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2Douglas D McPherson
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm3Roger Browning
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm4Lawrence Jennings
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm5Eric Ikemire
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm6Brad Seaton
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt4Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt5Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt6Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd20
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd30
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd40
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd50
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd60
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Bond Interest
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Bond Interest
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2Bond Interest
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3Bond Interest
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc4Bond Interest
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc5Bond Interest
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc6Bond Interest
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0118300
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt1118300
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt2118300
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt32940
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt42940
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt51470
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt62940
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd21
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd31
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd41
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd51
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd61
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd20
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd30
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd40
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd50
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd60
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Working Capital
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1working Capital
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2Working Capital
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt3Working Capital
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt4Working Capital
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt5Working Capital
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt6Working Capital
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd3X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd4X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd5X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd6X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0145000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1145000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt2145000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt35000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt45000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt52500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt65000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Philip G Hipsher
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1Michael C McPherson
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2Douglas D McPherson
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm3Roger Browning
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm4Lawrence Jennings
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm5Eric Ikemire
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm6Brad Seaton
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd21
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd31
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd41
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd51
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd61
IRS990ScheduleL/TotalBalanceDueAmt0365190
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is reviewed by West Berwick's audit committee prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually, the board of directors and key employees are required to list any organizations or personal relationships that could give rise to a conflict of interest with the golf course. Each person is then required to sign off on a statement that declares the golf course has had no financial impact with any of the entities or persons listed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2At the board of directors annual meeting, the salary of key employees are reviewed and approved.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization's 1023 and tax returns are maintained with other financial information at 420 Park Road in Mt. Carmal and are available to the public via a request of any director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Copies of West Berwick Management, Inc's bylaws, policies and financial information are maintained at the club's office at 420 Park Road in Mt. Carmel and are available for inspection by the public via a request of any director.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0683830
IRS990/TotalAssetsEOYAmt0541522
IRS990/TotalAssetsGrp/BOYAmt0683830
IRS990/TotalAssetsGrp/EOYAmt0541522

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