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West Berwick Management INC

Not tax-deductible

Mount Carmel, IL501(c)(4)Recreation & SportsEIN 83-2865065

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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.

100¢ of each $1 spent went to programs.
Run by 9 volunteers and 31 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $5K a year · 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$530K
98% of total assets
Concern: liabilities are 98% of assets; over 80%.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$464K
-2% vs prior year
Spent
$553K
To programs
100%
Net assets
$11K
By yearFY2020–FY2025
Revenue
$464K
FY2025▼ -2%
Revenue by fiscal year
FY2020$503K
FY2021$427K
FY2022$442K
FY2023$529K
FY2024$472K
FY2025$464K
Expenses
$553K
FY2025▲ +11%
Expenses by fiscal year
FY2020$472K
FY2021$388K
FY2022$442K
FY2023$512K
FY2024$499K
FY2025$553K
Net assets
$11K
FY2025▼ -89%
Net assets by fiscal year
FY2020$71K
FY2021$110K
FY2022$110K
FY2023$128K
FY2024$101K
FY2025$11K

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2019.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $553K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
John E Rhine
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See West Berwick Management INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo
  • Loans to or from officersSch L · Pt II7 listed

Programs and updates

Keeps a local golf course open for public play and supports youth golf programs.

Provided by the organization

This section is blank until West Berwick Management INC claims this page.

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1 program service account for $553K of program spending, described in the organization's own filed words · FY2025.
01

All of West Berwick Managment, Inc's income goes into the maintenance of the golf course and the infrastructure that supports the golf course.

$553Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2020
A Frank Orr Charitable Trust Xxx-Xx-XxxxFY2020$2K
Total grants receivedfrom 1 funder$2K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$464K
Ln 12
Fees for servicesLn 2g$367K
Other incomeLn 4–11$97K
Investment incomeLn 3$260
Money outPt IX
$553K
Ln 25
Programscol B$553K
Owns and owesPt X
$11K
net assets · Ln 32
Cash and savingsLn 1–2$17K
Total assetsLn 16$542K
LiabilitiesLn 26$530K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$367K
Investment incomeLn 3$260
Other incomeLn 4–11$97K
Total revenueLn 12$464K
Assets in detailPt X, end of year
CashLn 1$17K
Cash and savings togetherLn 1–2$17K
Land, buildings, equipmentLn 10c$495K
Total assetsLn 16$542K
LiabilitiesLn 26$530K
Net assetsLn 32$11K
OperationsPt I, VI
EmployeesI 531
VolunteersI 69
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$102K$17K
Land, buildings, equipmentLn 10c$537K$495K
Total assetsLn 16$684K$542K
LiabilitiesLn 26$583K$530K
Net assetsLn 32$101K$11K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$207K$207K
Payroll taxesLn 10$28K$28K
Accounting feesLn 11c$5K$5K
Other fees for servicesLn 11g$523$523
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$17K$17K
OccupancyLn 16$37K$37K
InterestLn 20$8K$8K
Depreciation, depletion and amortizationLn 22$52K$52K
InsuranceLn 23$20K$20K
Other expenses (24a–d)Ln 24$164K$164K
All other expensesLn 24e$10K$10K
Total functional expensesLn 25$553K$553K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $464K$553K−$89K$11K 990 PDF
FY2024 $472K$499K−$27K$101K 990 PDF
FY2023 $529K$512K$18K$128K 990 PDF
FY2022 $442K$442K−$36$110K 990 PDF
FY2021 $427K$388K$39K$110K 990 PDF
FY2020 $503K$472K$31K$71K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $463,813 across 4 lines filed
Lines not itemized here account for $66,299 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $366,756$366,756
VIII-3 Investment incomeRelated to mission $260$260
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $30,498$30,498
VIII-12 Total revenueRelated to mission $452,758 · Unrelated business $0 · Excluded from tax $11,055$463,813
Part IX · Statement of functional expenses $553,180 across 12 lines filed
IX-7 Other salaries and wagesPrograms $206,970$206,970
IX-10 Payroll taxesPrograms $28,308$28,308
IX-11c Accounting feesPrograms $4,969$4,969
IX-11g Other fees for servicesPrograms $523$523
IX-12 Advertising and promotionPrograms $4,285$4,285
IX-13 Office expensesPrograms $17,209$17,209
IX-16 OccupancyPrograms $36,991$36,991
IX-20 InterestPrograms $7,588$7,588
IX-22 Depreciation, depletion and amortizationPrograms $52,460$52,460
IX-23 InsurancePrograms $19,834$19,834
IX-24 Other expenses (24a–d)Programs $164,361$164,361
IX-24e All other expensesPrograms $9,682$9,682
IX-25 Total functional expensesPrograms $553,180 · Management $0 · Fundraising $0$553,180
Part X · Balance sheet $541,522 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $101,848$16,746
X-8 Inventories for sale or useStart of year $30,590$23,954
X-9 Prepaid expenses and deferred chargesStart of year $14,468$5,761
X-10c Land, buildings and equipment, netStart of year $536,924$495,061
X-16 Total assetsStart of year $683,830$541,522
X-17 Accounts payable and accrued expensesStart of year $50,853$12,600
X-19 Deferred revenueStart of year $16,545$6,931
X-24 Unsecured notes and loans payableStart of year $38,640$43,810
X-26 Total liabilitiesStart of year $583,016$530,075
X-32 Total net assets or fund balancesStart of year $100,814$11,447
X-33 Total liabilities and net assetsStart of year $683,830$541,522
Part XI · Reconciliation of net assets $11,447 net assets at year end
XI-1 Total revenue$463,813
XI-2 Total expenses$553,180
XI-3 Revenue less expenses−$89,367
XI-4 Net assets at start of year$100,814
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$11,447

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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