Civic Intelligence

Lagunitas Country Club

990 • Fiscal year 2017 • EIN 94-0614755

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 16, 2018

PO Box 1367Ross, CA 94957

(415) 453-8706

Siviq Scores

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

Liabilities / Assets

26th percentile

0.04x

Higher debt load relative to assets than 26% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

23rd percentile

0.05x

Higher debt load relative to revenue than 23% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2017

Net Margin

69th percentile

11%

Higher net margin than 69% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2017 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2017

Asset Growth

82nd percentile

9.2%

Faster asset growth than 82% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

92nd percentile

28%

Faster revenue growth than 92% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Flat

$1,671,914

Flat from 2017

Net Assets

Flat

$1,599,959

Flat from 2017

Liabilities

Flat

$71,955

Flat from 2017

Revenue

Flat

$1,333,081

Flat from 2017

Expenses

Flat

$1,192,169

Flat from 2017

Net Income

Flat

$140,912

Flat from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,490,863Liabilities 2011: $11,131Net Assets 2011: $1,479,7322011Assets 2012: $1,508,677Liabilities 2012: $38,185Net Assets 2012: $1,470,4922012Assets 2013: $1,470,497Liabilities 2013: $37,817Net Assets 2013: $1,432,6802013Assets 2014: $1,442,713Liabilities 2014: $60,817Net Assets 2014: $1,381,8962014Assets 2015: $1,500,075Liabilities 2015: $36,066Net Assets 2015: $1,464,0092015Assets 2016: $1,531,257Liabilities 2016: $50,243Net Assets 2016: $1,481,0142016Assets 2017: $1,671,914Liabilities 2017: $71,955Net Assets 2017: $1,599,9592017Assets 2017: $1,671,914Liabilities 2017: $71,955Net Assets 2017: $1,599,9592017Assets 2018: $1,706,044Liabilities 2018: $90,798Net Assets 2018: $1,615,2462018Assets 2019: $1,769,491Liabilities 2019: $111,164Net Assets 2019: $1,658,3272019Assets 2020: $1,845,165Liabilities 2020: $119,026Net Assets 2020: $1,726,1392020Assets 2021: $1,783,819Liabilities 2021: $98,154Net Assets 2021: $1,685,6652021Assets 2022: $1,635,561Liabilities 2022: $61,080Net Assets 2022: $1,574,4812022Assets 2023: $1,577,618Liabilities 2023: $132,193Net Assets 2023: $1,445,4252023Assets 2024: $1,796,658Liabilities 2024: $263,423Net Assets 2024: $1,533,2352024

Highlighted filing

2017

Assets$1,671,914
Liabilities$71,955
Net Assets$1,599,959

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,063,191Expenses 2011: $932,773Net Income 2011: $130,4182011Revenue 2012: $862,832Expenses 2012: $872,072Net Income 2012: -$9,2402012Revenue 2013: $890,351Expenses 2013: $928,163Net Income 2013: -$37,8122013Revenue 2014: $938,482Expenses 2014: $989,266Net Income 2014: -$50,7842014Revenue 2015: $1,089,549Expenses 2015: $1,007,436Net Income 2015: $82,1132015Revenue 2016: $1,041,860Expenses 2016: $1,024,855Net Income 2016: $17,0052016Revenue 2017: $1,333,081Expenses 2017: $1,192,169Net Income 2017: $140,9122017Revenue 2017: $1,333,081Expenses 2017: $1,192,169Net Income 2017: $140,9122017Revenue 2018: $1,469,371Expenses 2018: $1,454,084Net Income 2018: $15,2872018Revenue 2019: $1,485,358Expenses 2019: $1,442,277Net Income 2019: $43,0812019Revenue 2020: $1,306,382Expenses 2020: $1,238,570Net Income 2020: $67,8122020Revenue 2021: $1,294,401Expenses 2021: $1,334,875Net Income 2021: -$40,4742021Revenue 2022: $727,737Expenses 2022: $838,921Net Income 2022: -$111,1842022Revenue 2023: $1,671,638Expenses 2023: $1,880,101Net Income 2023: -$208,4632023Revenue 2024: $1,695,636Expenses 2024: $1,607,826Net Income 2024: $87,8102024

Highlighted filing

2017

Revenue$1,333,081
Expenses$1,192,169
Net Income$140,912
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 16, 2018
Return Version
2017v2.3
Gross Receipts
$1,394,636
Mission and Program Overview

Mission

To provide social, recreational (paddle, swimming, & tennis), and physical therapy to club members.

To provide social, recreational (swimming & tennis), and physical therapy to club members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,459,047$1,599,959▲ $140,912
Land, Buildings, and Equipment, Net$1,008,075$1,004,765▼ $3,310
Accounts Receivable$166,526$181,787▲ $15,261
Cash and Non-Interest-Bearing Accounts$80,975$52,216▼ $28,759
Inventories for Sale or Use$13,129$18,947▲ $5,818
Savings and Temporary Cash Investments$10,134$9,996▼ $138
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,509,290$1,671,914▲ $162,624
Other Assets Total$230,451$404,203▲ $173,752
Liabilities
Other Liabilities$50,243$61,807▲ $11,564
Mortgage Notes Payable Secured by Investment Property-$10,148-
Total Liabilities$50,243$71,955▲ $21,712
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,459,047$1,599,959▲ $140,912
Total Liabilities and Net Assets / Fund Balance$1,509,290$1,671,914▲ $162,624

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$137,155$1,549,288$1,686,443
Buildings$822,668$844,930$1,667,598
Land$44,942-$44,942
Other Assets Org$22,719--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ken PetrillaPresident
William BuckinghamVice President
Baird ConnerAthletics Director
Maria BennettDirector - House & Grounds
Honey NachmanSocial Director
Kerry HoevelerSocial Director
Lisa KempSecretary
Mark GambleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,308,991
Investment Income
$190
Other Revenue
$23,900
Change in Net Assets
$140,912
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$651,645
Other Expenses$540,524
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$178,120$229,940-$408,060
Current Officers, Directors, Trustees, and Key Employees-$135,000-$135,000
All Other Expenses$41,417$63,391-$104,808
Depreciation Depletion-$79,295-$79,295
Payroll Taxes$19,083$32,493-$51,576
Other Employee Benefits-$43,923-$43,923
Other Expenses$36,766$42,216-$36,766
Insurance-$32,699-$32,699
Fees for Services Legal-$27,263-$27,263
Office Expenses-$13,100-$13,100
Pension Plan Contributions-$13,086-$13,086
Fees for Services Accounting-$9,265-$9,265
Conferences and Meetings-$2,778-$2,778
Fees for Services Other-$1,275-$1,275
Interest-$349-$349
Total Functional Expenses$387,983$804,186$0$1,192,169
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Christmas Fund Payable$59,649
Tennis Pro Payable$1,868
Sales Taxes Payable$290
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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

Tax return copies are distributed at b.o.d. Meeting before filed.

Form 990, Part VI, Section C, Line 19

Upon written request only.

Filing and Contact Details

Filer

Filer Name
Lagunitas Country Club
EIN
94-0614755
Phone
4154538706
Address
PO BOX 1367, ROSS, CA 94957

Signing Officer

Name
Mark Gamble
Title
Treasurer
Phone
4158709745
Signed
2018-08-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ken Petrilla
Formed
1904
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Spmcpa Inc
Address
1000 FOURTH ST STE 875, SAN RAFAEL, CA 94901
Preparer
Steven P Miller CPA
Phone
4154829306
Raw XML Appendix395 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/PersonNm2MARK GAMBLE
IRS990/Form990PartVIISectionAGrp/PersonNm3LISA KEMP
IRS990/Form990PartVIISectionAGrp/PersonNm4MARIA BENNETT
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR - HOUSE & GROUNDS
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IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0107
IRS990/PYOtherExpensesAmt0561324
IRS990/PYOtherRevenueAmt045468
IRS990/PYProgramServiceRevenueAmt0996285
IRS990/PYRevenuesLessExpensesAmt035168
IRS990/PYSalariesCompEmpBnftPaidAmt0445368
IRS990/PYTotalExpensesAmt01006692
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01041860
IRS990/ReconcilationRevenueExpnssAmt0140912
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01459047
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01599959
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010134
IRS990/SavingsAndTempCashInvstGrp/EOYAmt09996
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0822668
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0844930
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01667598
IRS990ScheduleD/LandGrp/BookValueAmt044942
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt044942
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0381484
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt122719
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CAPITAL RESERVE ACCOUNT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1UNDEPOSITED FUNDS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0137155
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01549288
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01686443
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0290
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt159649
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21868
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CHRISTMAS FUND PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2TENNIS PRO PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01004765
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0404203
IRS990ScheduleD/TotalLiabilityAmt061807
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX RETURN COPIES ARE DISTRIBUTED AT B.O.D. MEETING BEFORE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON WRITTEN REQUEST ONLY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01509290
IRS990/TotalAssetsEOYAmt01671914
IRS990/TotalAssetsGrp/BOYAmt01509290
IRS990/TotalAssetsGrp/EOYAmt01671914
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0804186
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0387983
IRS990/TotalFunctionalExpensesGrp/TotalAmt01192169
IRS990/TotalGrossUBIAmt0190
IRS990/TotalLiabilitiesBOYAmt050243
IRS990/TotalLiabilitiesEOYAmt071955
IRS990/TotalLiabilitiesGrp/BOYAmt050243
IRS990/TotalLiabilitiesGrp/EOYAmt071955
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01459047
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01599959
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt029429
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt03212
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt03212
IRS990/TotalProgramServiceExpensesAmt0387983
IRS990/TotalProgramServiceRevenueAmt01308991
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt023900
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01308991
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01333081
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0190
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01509290
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01671914
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1367
IRS990/USAddress/CityNm0ROSS
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094957
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.LAGUNITASCLUB.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK GAMBLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04158709745
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAGUNITAS COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0LAGU
ReturnHeader/Filer/EIN0940614755
ReturnHeader/Filer/PhoneNum04154538706
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1367
ReturnHeader/Filer/USAddress/CityNm0ROSS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094957
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07D433655FD5ADF7E52810FC0D021B022AC22F684
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07D433655FD5ADF7E52810FC0D021B022AC22F684
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.11.106.65
ReturnHeader/FilingSecurityInformation/IPDt02018-08-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm019:52:17
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472731515
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SPMCPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01000 FOURTH ST STE 875
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN RAFAEL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094901
ReturnHeader/PreparerPersonGrp/PhoneNum04154829306
ReturnHeader/PreparerPersonGrp/PreparationDt02018-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN P MILLER CPA
ReturnHeader/ReturnTs02018-08-28T17:09:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.26$1.53$1.70$1.61$0.09
2023Summary only. Only limited summary data is available for this year.$1.58$0.13$1.45$1.67$1.88$0.21
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.06$1.57$0.73$0.84$0.11
2021Summary only. Only limited summary data is available for this year.$1.78$0.10$1.69$1.29$1.33$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.12$1.73$1.31$1.24$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.11$1.66$1.49$1.44$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.09$1.62$1.47$1.45$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.67$0.07$1.60$1.33$1.19$0.14
2017Summary only. Only limited summary data is available for this year.$1.67$0.07$1.60$1.33$1.19$0.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.05$1.48$1.04$1.02$0.02
2015Summary only. Only limited summary data is available for this year.$1.50$0.04$1.46$1.09$1.01$0.08
2014Summary only. Only limited summary data is available for this year.$1.44$0.06$1.38$0.94$0.99$0.05
2013Summary only. Only limited summary data is available for this year.$1.47$0.04$1.43$0.89$0.93$0.04
2012Summary only. Only limited summary data is available for this year.$1.51$0.04$1.47$0.86$0.87$0.01
2011Summary only. Only limited summary data is available for this year.$1.49$0.01$1.48$1.06$0.93$0.13