Civic Intelligence

Hillsdale Golf & Country Club

EIN 38-0650687 • 501(c)7 • Hillsdale, MI

Profile

To own, maintain and operate a golf course and club for the mutual benefit of the members of said corporation. And to foster and promote recerational and social activities.

1990 Ash Te Wette DriveHillsdale, MI 49242
Siviq Scores

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

Liabilities / Assets

68th percentile

0.15x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.19x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

24th percentile

-4.5%

Higher net margin than 24% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)7 • $500k-$1M nonprofits • Source year 2024

Asset Growth

20th percentile

-5.7%

Faster asset growth than 20% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-8.4%

Faster revenue growth than 19% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$532,811

Down $32,440 (-5.7%) from 2023

Liabilities

Up

$78,804

Up $22,276 (+39%) from 2023

Net Assets

Down

$454,007

Down $54,716 (-11%) from 2023

Revenue

Down

$421,697

Down $38,826 (-8.4%) from 2023

Expenses

Up

$440,729

Up $59,366 (+16%) from 2023

Net Income

Down

-$19,032

Down $98,192 (-124%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $378,450Liabilities 2010: $247,860Net Assets 2010: $130,5902010Assets 2011: $333,237Liabilities 2011: $233,454Net Assets 2011: $99,7832011Assets 2012: $710,739Liabilities 2012: $628,165Net Assets 2012: $82,5742012Assets 2013: $676,957Liabilities 2013: $605,273Net Assets 2013: $71,6842013Assets 2014: $661,686Liabilities 2014: $584,808Net Assets 2014: $76,8782014Assets 2015: $631,198Liabilities 2015: $177,508Net Assets 2015: $453,6902015Assets 2016: $580,080Liabilities 2016: $157,694Net Assets 2016: $422,3862016Assets 2017: $546,023Liabilities 2017: $124,737Net Assets 2017: $421,2862017Assets 2018: $540,872Liabilities 2018: $103,234Net Assets 2018: $437,6382018Assets 2019: $535,827Liabilities 2019: $84,547Net Assets 2019: $451,2802019Assets 2020: $487,961Liabilities 2020: $46,520Net Assets 2020: $441,4412020Assets 2021: $536,680Liabilities 2021: $104,495Net Assets 2021: $432,1852021Assets 2022: $595,019Liabilities 2022: $129,022Net Assets 2022: $465,9972022Assets 2023: $565,251Liabilities 2023: $56,528Net Assets 2023: $508,7232023Assets 2024: $532,811Liabilities 2024: $78,804Net Assets 2024: $454,0072024

Highlighted filing

2024

Assets$532,811
Liabilities$78,804
Net Assets$454,007

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $467,8432010Revenue 2011: $334,786Expenses 2011: $364,393Net Income 2011: -$29,6072011Expenses 2012: $301,7062012Revenue 2013: $296,360Expenses 2013: $306,575Net Income 2013: -$10,2152013Revenue 2014: $305,313Expenses 2014: $299,894Net Income 2014: $5,4192014Revenue 2015: $348,679Expenses 2015: $325,872Net Income 2015: $22,8072015Revenue 2016: $320,754Expenses 2016: $324,062Net Income 2016: -$3,3082016Revenue 2017: $305,683Expenses 2017: $269,733Net Income 2017: $35,9502017Revenue 2018: $299,651Expenses 2018: $246,474Net Income 2018: $53,1772018Revenue 2019: $287,214Expenses 2019: $236,747Net Income 2019: $50,4672019Revenue 2020: $252,949Expenses 2020: $226,476Net Income 2020: $26,4732020Revenue 2021: $342,128Expenses 2021: $316,071Net Income 2021: $26,0572021Revenue 2022: $588,670Expenses 2022: $517,446Net Income 2022: $71,2242022Revenue 2023: $460,523Expenses 2023: $381,363Net Income 2023: $79,1602023Revenue 2024: $421,697Expenses 2024: $440,729Net Income 2024: -$19,0322024

Highlighted filing

2024

Revenue$421,697
Expenses$440,729
Net Income-$19,032

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.33$0.79$4.54$4.22$4.41$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.65$0.57$5.09$4.61$3.81$0.79
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.95$1.29$4.66$5.89$5.17$0.71
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.37$1.04$4.32$3.42$3.16$0.26
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.88$0.47$4.41$2.53$2.26$0.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.36$0.85$4.51$2.87$2.37$0.50
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.41$1.03$4.38$3.00$2.46$0.53
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.46$1.25$4.21$3.06$2.70$0.36
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.80$1.58$4.22$3.21$3.24$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.31$1.78$4.54$3.49$3.26$0.23
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$6.62$5.85$0.77$3.05$3.00$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.77$6.05$0.72$2.96$3.07$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.11$6.28$0.83$3.02
2011Summary only. Only limited summary data is available for this year.$3.33$2.33$1.00$3.35$3.64$0.30
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.78$2.48$1.31$4.68
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 21, 2025
Return Version
2023v6.0
Gross Receipts
$496,735
Mission and Program Overview

Mission

To own, maintain and operate a golf course and club for the mutual benefit of the members of said corporation, and to foster and promote recreational and social activities.

To own, maintain and operate a golf course and club for the mutual benefit of the members of said corporation. And to foster and promote recerational and social activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$211,024$446,807▲ $235,783
Land, Buildings, and Equipment, Net$431,088$413,545▼ $17,543
Pd in Cap Srpls Land Bldg Eqp Fund$291,399--
Accounts Receivable$56,872$80,447▲ $23,575
Cash and Non-Interest-Bearing Accounts$72,220$33,414▼ $38,806
Cap Stk Tr Prin Current Funds$6,300$7,200▲ $900
Prepaid Expenses and Deferred Charges$5,071$5,405▲ $334
Total Assets$565,251$532,811▼ $32,440
Liabilities
Deferred Revenue$48,349$63,863▲ $15,514
Accounts Payable and Accrued Expenses$8,179$14,941▲ $6,762
Total Liabilities$56,528$78,804▲ $22,276
Net Assets / Fund Balance
Total Net Assets Fund Balance$508,723$454,007▼ $54,716
Total Liabilities and Net Assets / Fund Balance$565,251$532,811▼ $32,440

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$413,545$1,371,870-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve RossPresident
David BurgeeSecretary
Craig ConnorTreasurer
David GossageVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$423,229
Investment Income
$0
Other Revenue
$-1,532
Change in Net Assets
$-19,032
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$251,432
Salaries, Compensation, and Employee Benefits$189,297
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$142,333$30,367-$172,700
Office Expenses$73,818$6,065-$79,883
All Other Expenses$19,346$5,243-$24,589
Depreciation Depletion$21,069$1,750-$22,819
Payroll Taxes$12,517$2,500-$15,017
Occupancy$12,895$1,286-$14,181
Insurance$12,305$1,641-$13,946
Other Expenses$7,296$2,603-$7,296
Fees for Services Accounting-$3,025-$3,025
Advertising-$2,907-$2,907
Other Employee Benefits$1,518$62-$1,580
Total Functional Expenses$383,280$57,449$0$440,729
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The club has 41 shareholders with voting privileges. Of those 41 shareholders, 5 have been elected to serve on the board of directors and to direct the administrative affairs of the club.

Form 990, Page 6, Part VI, Line 7A

Board members are elected by the shareholders, who have voting privileges.

Form 990, Page 6, Part VI, Line 7B

Goverance decisions are subject to approval by the board of directors.

Form 990, Page 6, Part VI, Line 11B

A copy of the completed form 990 is provided to the treasurer and or president for review, and upon the treasurer and or president's approval the form is filed. The return is made available to any board member that requests a copy prior to filing.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request

Filing and Contact Details

Filer

Filer Name
Hillsdale Golf & Country Club
EIN
38-0650687
Phone
5174377538
Address
1990 ASH TE WETTE DRIVE, HILLSDALE, MI 49242
Doing Business As
The Hills of Baw Beese Lake

Signing Officer

Name
Steve Ross
Title
President
Phone
5174377538
Signed
2025-07-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Ross
Formed
1940
Legal Domicile
Mi
Voting Board Members
38
Independent Board Members
38
Employees
10

Preparer

Firm
Tom Condon CPA LLC
Address
2398 STEAMBURG RD, HILLSDALE, MI 49242-2077
Preparer
Thomas S Condon
Phone
5176301464
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Operate and maintain golf course and club

Form 990, Part XI, Line 9

Sale of commone stock 900 dupont depreciation -36,584 total -35,684

Raw XML Appendix309 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/IRPDocumentCnt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OPERATE AND MAINTAIN GOLF COURSE AND CLUB
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CLUB HAS 41 SHAREHOLDERS WITH VOTING PRIVILEGES. OF THOSE 41 SHAREHOLDERS, 5 HAVE BEEN ELECTED TO SERVE ON THE BOARD OF DIRECTORS AND TO DIRECT THE ADMINISTRATIVE AFFAIRS OF THE CLUB.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE ELECTED BY THE SHAREHOLDERS, WHO HAVE VOTING PRIVILEGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERANCE DECISIONS ARE SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF THE COMPLETED FORM 990 IS PROVIDED TO THE TREASURER AND OR PRESIDENT FOR REVIEW, AND UPON THE TREASURER AND OR PRESIDENT'S APPROVAL THE FORM IS FILED. THE RETURN IS MADE AVAILABLE TO ANY BOARD MEMBER THAT REQUESTS A COPY PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SALE OF COMMONE STOCK 900 DUPONT DEPRECIATION -36,584 TOTAL -35,684
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0565251
IRS990/TotalAssetsEOYAmt0532811
IRS990/TotalAssetsGrp/BOYAmt0565251
IRS990/TotalAssetsGrp/EOYAmt0532811
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt057449
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0383280
IRS990/TotalFunctionalExpensesGrp/TotalAmt0440729
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt056528
IRS990/TotalLiabilitiesEOYAmt078804
IRS990/TotalLiabilitiesGrp/BOYAmt056528
IRS990/TotalLiabilitiesGrp/EOYAmt078804
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0508723
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0454007
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt020402
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt020402
IRS990/TotalProgramServiceRevenueAmt0423229
IRS990/TotalRevenueGrp/ExclusionAmt0-1532
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0423229
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0421697
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0565251
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0532811
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt038
IRS990/VotingMembersIndependentCnt038
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE ROSS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05174377538
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HILLSDALE GOLF & COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0HILL
ReturnHeader/Filer/EIN0380650687
ReturnHeader/Filer/PhoneNum05174377538
ReturnHeader/Filer/USAddress/AddressLine1Txt01990 ASH TE WETTE DRIVE
ReturnHeader/Filer/USAddress/CityNm0HILLSDALE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049242
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823020736
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TOM CONDON CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02398 STEAMBURG RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HILLSDALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0492422077
ReturnHeader/PreparerPersonGrp/PhoneNum05176301464
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS S CONDON
ReturnHeader/ReturnTs02025-07-18T16:12:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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