TOPS CLUB INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: TOPS CLUB INC (EIN 39-0866681)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-13
IRS object ID: 202413189349304526
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-13T11:12:14-06:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	410746749	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLIFTONLARSONALLEN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	10401 W INNOVATION DR STE 300	AddressLine1Txt
City	WAUWATOSA	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53226	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	390866681	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TOPS CLUB INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	TOPS	BusinessNameControlTxt
Phone	4144824620	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4575 SOUTH 5TH ST	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53207	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RICHARD DANFORD	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	4144824620	PhoneNum
Signature	2024-11-12	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KRISTEN DONLEVY	PreparerPersonNm
PTIN	P01670215	PTIN
Phone	4144761880	PhoneNum
Preparation	2024-11-11	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	RICHARD DANFORTH	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4575 SOUTH 5TH ST	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53207	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,134,262	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	TOPS.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1948	FormationYr
Legal Domicile State	WI	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE AN AFFORDABLE AND EVIDENCE-BASED APPROACH TO HELP AND SUPPORT WEIGHT LOSS.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	29	TotalEmployeeCnt
Total Volunteers	15000	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$439,985	PYContributionsGrantsAmt
CY Contributions Grants	$71,359	CYContributionsGrantsAmt
PY Program Service Revenue	$2,782,112	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,425,670	CYProgramServiceRevenueAmt
PY Investment Income	-$10,187	PYInvestmentIncomeAmt
CY Investment Income	-$32,611	CYInvestmentIncomeAmt
PY Other Revenue	$476,102	PYOtherRevenueAmt
CY Other Revenue	$474,582	CYOtherRevenueAmt
PY Total Revenue	$3,688,012	PYTotalRevenueAmt
CY Total Revenue	$2,939,000	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,809,754	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,957,812	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,936,550	PYOtherExpensesAmt
CY Other Expenses	$2,273,415	CYOtherExpensesAmt
PY Total Expenses	$3,746,304	PYTotalExpensesAmt
CY Total Expenses	$4,231,227	CYTotalExpensesAmt
PY Revenues Less Expenses	-$58,292	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,292,227	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,528,490	TotalAssetsBOYAmt
Total Assets EOY	$1,700,188	TotalAssetsEOYAmt
Total Liabilities BOY	$1,192,420	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,681,680	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$336,070	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$981,492	NetAssetsOrFundBalancesEOYAmt
Mission	THE TOPS MISSION IS TO PROVIDE AN AFFORDABLE AND EVIDENCE-BASED APPROACH TO HELP AND SUPPORT OUR MEMBERS AS THEY TAKE OFF AND KEEP OFF POUNDS SENSIBLY. OUR VISION IS TO BE THE BEST WEIGHT-LOSS SUPPORT CHOICE FOR PEOPLE WHO WANT AN ACTIVE AND HEALTHY LIFE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,869,613	ExpenseAmt
Revenue	$2,425,670	RevenueAmt
Desc	MEMBERSHIP ACTIVITIES: TOPS MEMBERS MEET WEEKLY IN THOUSANDS OF LOCAL WEIGHT-LOSS SUPPORT CHAPTERS ACROSS THE UNITED STATES AND CANADA TO WEIGH-IN, LEARN WAYS TO BECOME HEALTHIER (THROUGH PROFESSIONALLY PREPARED PROGRAMS ABOUT NUTRITION, PROPER PORTION SIZES, FITNESS, SELF-CARE, AND BEHAVIOR MODIFICATION) AND TO SUPPORT AND RECOGNIZE ONE ANOTHER AS THEY MAKE HEALTHY LIFESTYLE CHANGES TOGETHER. TOPS' GOAL IS TO ENSURE PEOPLE ARE AT THEIR HEALTHIEST AT EVERY WEIGHT. THIS IS ACCOMPLISHED THROUGH SEVERAL MEMBER PROGRAMS SUCH AS RETREATS, INTERNATIONAL RECOGNITION DAY, AND RECOGNITION AWARDS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$314,838	ExpenseAmt
Desc	EDUCATION ACTIVITIES: AS AN APPROVED PROVIDER FOR SUPPORT SERVICES FUNDED BY THE CENTERS FOR DISEASE CONTROL AND PREVENTION, TOPS CONTINUES TO EXPAND ITS JOINT EFFORTS WITH LOCAL AND STATE HEALTH DEPARTMENTS TO REACH UNDERSERVED, LOW-INCOME COMMUNITIES THROUGH WISEWOMAN AND SIMILAR PROGRAMS. TOPS IS COOPERATING WITH AN INDEPENDENT RESEARCHER INVESTIGATING THE EFFICACY OF OUR PROGRAM IN A TARGETED STUDY OF AFRICAN-AMERICAN BREAST CANCER SURVIVORS FUNDED OVER A MULTI-YEAR GRANT FROM THE NATIONAL INSTITUTES OF HEALTH. TOPS CONTINUES ITS DECADES-LONG RELATIONSHIPS WITH UNIVERSITY REASEARCHERS INVESTIGATING THE DISEASE OF OBESITY AND ITS COMORBIDITIES.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$436,034	ExpenseAmt
Revenue	$85,322	RevenueAmt
Desc	FIELD STAFF ACTIVITIES: TOPS HAS NEARLY 400 FIELD STAFF, ALL OF WHOM ARE MEMBERS AND MANY OF WHOM ARE VOLUNTEERS. TOPS HAS AN AGREEMENT WITH THESE DEDICATED MEN AND WOMEN TO PROVIDE SUPPORT AND SERVICE TO CHAPTERS IN THEIR LOCAL AREAS. THEY ORGANIZE VOLUNTEER TRAINING SESSIONS FOR LEADERS AND CHAPTER OFFICERS TO HELP THEM CONTINUOUSLY IMPROVE THE EXPERIENCE THE VOLUNTEERS IN THEIR WEIGHT-LOSS AND HEALTHY LIFESTYLE EFFORTS. TOPS HEADQUARTERS MAKES AVAILABLE NUMEROUS TOOLS FOR FIELD STAFF SUPPORT, INCLUDING FREE RETREATS, BEST PRACTICES WEBINARS, AND THE LIKE.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$3,620,485	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	Yes (1)	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	77	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	29	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	Yes (1)	ForeignFinancialAccountInd
Foreign Country	CA	ForeignCountryCd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KATELYN PETERS AND ANNE SNYDER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4144824620	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4575 SOUTH 5TH ST	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53207	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
RICHARD DANFORTH
PRESIDENT	50.00	Yes (X)	Yes (X)	$128,173	$0	$10,254
DEANNA BIES
VICE PRESIDENT	20.00	Yes (X)	Yes (X)	$7,200	$0	$0
SANDRA SEIDLITZ
TREASURER	20.00	Yes (X)	Yes (X)	$7,200	$0	$0
KAREN TINLIN
SECRETARY	20.00	Yes (X)	Yes (X)	$7,200	$0	$0
CAROL HOLTZ
BOARD MEMBER	40.00	Yes (X)		$46,798	$0	$0
GINA BRUESKE
BOARD MEMBER	20.00	Yes (X)	Yes (X)	$18,300	$0	$0
BARBARA CADY
CHAIRMAN	40.00	Yes (X)	Yes (X)	$9,508	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$224,379	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$10,254	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$71,359	AllOtherContributionsAmt
Total Contributions	$71,359	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP REVENUE	900099	$2,074,581	$2,074,581
RETREAT	900099	$351,089	$351,089

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,425,670	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$585	TotalRevenueColumnAmt
Exclusion	$585	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$33,196	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$33,196	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$33,196	TotalRevenueColumnAmt
Exclusion	-$33,196	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$551,326	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$162,066	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$389,260	TotalRevenueColumnAmt
Related Or Exempt Func Income	$389,260	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISC REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$85,322	TotalRevenueColumnAmt
Related Or Exempt Func Income	$85,322	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$85,322	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,939,000	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,900,252	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$32,611	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$266,677	TotalAmt
Program Services	$232,070	ProgramServicesAmt
Management And General	$34,607	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,319,496	TotalAmt
Program Services	$1,082,503	ProgramServicesAmt
Management And General	$236,993	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$112,780	TotalAmt
Program Services	$107,719	ProgramServicesAmt
Management And General	$5,061	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$148,017	TotalAmt
Program Services	$138,844	ProgramServicesAmt
Management And General	$9,173	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$110,842	TotalAmt
Program Services	$51,820	ProgramServicesAmt
Management And General	$59,022	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$43,650	TotalAmt
Management And General	$43,650	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$48,351	TotalAmt
Management And General	$48,351	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$37,676	TotalAmt
Management And General	$37,676	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$150,132	TotalAmt
Program Services	$150,132	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$136,209	TotalAmt
Management And General	$136,209	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$742,991	TotalAmt
Program Services	$742,991	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$22,045	TotalAmt
Program Services	$22,045	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$44,431	TotalAmt
Program Services	$44,431	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$44,574	TotalAmt
Program Services	$44,574	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$59,317	TotalAmt
Program Services	$59,317	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$36,352	TotalAmt
Program Services	$36,352	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
FIELD STAFF FEES	$436,034	$436,034
RETREAT EXPENSES	$154,772	$154,772
FIELD STAFF EXPENSES	$88,323	$88,323
MISC EXPENSE	$71,743	$71,743

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$156,815	TotalAmt
Program Services	$156,815	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,231,227	TotalAmt
Program Services	$3,620,485	ProgramServicesAmt
Management And General	$610,742	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$149,511	BOYAmt
EOY	$262,063	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$845	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$642,245	BOYAmt
EOY	$614,359	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$62,760	BOYAmt
EOY	$21,672	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,853,786	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,089,934	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$639,780	BOYAmt
EOY	$763,852	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$29,844	BOYAmt
EOY	$34,937	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$3,505	BOYAmt
EOY	$3,305	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,528,490	BOYAmt
EOY	$1,700,188	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$206,910	BOYAmt
EOY	$457,119	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$985,510	BOYAmt
EOY	$1,414,025	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$810,536	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,192,420	BOYAmt
EOY	$2,681,680	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$336,070	BOYAmt
EOY	-$981,492	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$336,070	BOYAmt
EOY	-$981,492	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,528,490	BOYAmt
EOY	$1,700,188	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$1,292,227	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$4,509	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	-$29,844	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,739,385	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,255,661	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$457,436	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$439,985	CurrentTaxYearMinus1YearAmt
Current Tax Year	$71,359	CurrentTaxYearAmt
Total	$7,963,826	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$651,148	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,844,828	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,400,178	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,782,112	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,425,670	CurrentTaxYearAmt
Total	$11,103,936	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,390,533	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,100,489	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,857,614	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,222,097	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,497,029	CurrentTaxYearAmt
Total	$19,067,762	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$19,067,762	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$991	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$641	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$519	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$594	CurrentTaxYearMinus1YearAmt
Current Tax Year	$585	CurrentTaxYearAmt
Total	$3,330	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$991	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$641	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$519	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$594	CurrentTaxYearMinus1YearAmt
Current Tax Year	$585	CurrentTaxYearAmt
Total	$3,330	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	-$1,059	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$78,394	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$49,177	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$212,772	CurrentTaxYearMinus1YearAmt
Current Tax Year	$85,322	CurrentTaxYearAmt
Total	$424,606	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,390,465	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,179,524	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,907,310	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,435,463	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,582,936	CurrentTaxYearAmt
Total	$19,495,698	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.97800	PublicSupportCY509Pct
Public Support PY509	0.98430	PublicSupportPY509Pct
Investment Income CY	0.00020	InvestmentIncomeCYPct
Investment Income PY	0.00040	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	OTHER INCOME - 2019 AMOUNT: $ -1,059. 2020 AMOUNT: $ 78,394. 2021 AMOUNT: $ 49,177. 2022 AMOUNT: $ 212,772. 2023 AMOUNT: $ 85,322.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$27,051	OtherCostOrOtherBasisAmt
Book Value	$27,051	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,480,991	OtherCostOrOtherBasisAmt
Depreciation	$986,648	DepreciationAmt
Book Value	$494,343	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$132,027	OtherCostOrOtherBasisAmt
Depreciation	$236,421	DepreciationAmt
Book Value	-$104,394	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,213,717	OtherCostOrOtherBasisAmt
Depreciation	$866,865	DepreciationAmt
Book Value	$346,852	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$763,852	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE TO/FROM RELATED PARTY	Desc
Amt	$810,536	Amt

Field	Value	IRS element (for citing)
Total Liability	$810,536	TotalLiabilityAmt

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	NORTH AMERICA	RegionTxt
Offices	0	OfficesCnt
Employee	21	EmployeeCnt
Type Of Activities Conducted	PROGRAM SERVICES	TypeOfActivitiesConductedTxt
Specific Services Provided	WEIGHT LOSS	SpecificServicesProvidedTxt
Region Total Expenditures	$483,356	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	21	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	21	TotalEmployeeCnt
Subtotal Spent	$483,356	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$483,356	TotalSpentAmt
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	0	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7A	THE VOTING MEMBERS VOTE AND ELECT THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11B	THE ORGANIZATION PROVIDES A COPY FOR REVIEW TO TOP MANAGEMENT, OFFICERS, AND BOARD MEMBERS OF THE ORGANIZATION PRIOR TO IT BEING FILED. QUESTIONS AND COMMENTS ARE ANSWERED TO EVERYONE'S SATISFACTION PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUAL STATEMENTS ARE REVIEWED AND CONFLICTS ANALYZED BY THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 15	THE FINANCE COMMITTEE RECOMMENDS TO GOVERNING BODY WHO VOTES ON COMPENSATION. ALL COMPENSATION LEVELS ARE APPROVED BY THE GOVERNING BODY.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	FOUNDATION FOR TOPS CLUB INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4574 S 5TH ST	AddressLine1Txt
City	MILWAUKEE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53207	ZIPCd

Field	Value	IRS element (for citing)
EIN	562587319	EIN
Primary Activities	SUPPORT TOPS CLUB	PrimaryActivitiesTxt
Legal Domicile State	WI	LegalDomicileStateCd
Exempt Code Section	501(C)	ExemptCodeSectionTxt
Public Charity Status	LINE 12A, I	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	TOPS CLUB INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd