Civic Intelligence

Community Golf Inc

990 • Fiscal year 2019 • EIN 41-1695396

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 11, 2020

PO Box 130Brooten, MN 56316

(320) 346-2677

Siviq Scores

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

Liabilities / Assets

81st percentile

0.36x

Higher debt load relative to assets than 81% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

86th percentile

1.08x

Higher debt load relative to revenue than 86% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Net Margin

56th percentile

10%

Higher net margin than 56% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

76th percentile

$4,414

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Asset Growth

76th percentile

14%

Faster asset growth than 76% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

27th percentile

-6.3%

Faster revenue growth than 27% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$514,617

Up $61,788 (+14%) from 2018

Net Assets

Up

$328,277

Up $19,623 (+6.4%) from 2018

Liabilities

Up

$186,340

Up $42,165 (+29%) from 2018

Revenue

Down

$173,289

Down $11,600 (-6.3%) from 2018

Expenses

Down

$155,345

Down $4,374 (-2.7%) from 2018

Net Income

Down

$17,944

Down $7,226 (-29%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $404,025Liabilities 2011: $140,0202011Assets 2013: $408,997Liabilities 2013: $117,880Net Assets 2013: $291,1172013Assets 2014: $408,945Liabilities 2014: $118,198Net Assets 2014: $290,7472014Assets 2015: $429,186Liabilities 2015: $142,628Net Assets 2015: $286,5582015Assets 2016: $448,217Liabilities 2016: $159,003Net Assets 2016: $289,2142016Assets 2017: $454,006Liabilities 2017: $171,9392017Assets 2018: $452,829Liabilities 2018: $144,175Net Assets 2018: $308,6542018Assets 2019: $514,617Liabilities 2019: $186,340Net Assets 2019: $328,2772019Assets 2020: $524,371Liabilities 2020: $156,990Net Assets 2020: $367,3812020Assets 2021: $560,955Liabilities 2021: $156,824Net Assets 2021: $404,1312021Assets 2022: $578,644Liabilities 2022: $88,404Net Assets 2022: $490,2402022Assets 2023: $610,062Liabilities 2023: $93,278Net Assets 2023: $516,7842023Assets 2024: $607,528Liabilities 2024: $74,708Net Assets 2024: $532,8202024

Highlighted filing

2019

Assets$514,617
Liabilities$186,340
Net Assets$328,277

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $143,881Expenses 2011: $145,818Net Income 2011: -$1,9372011Revenue 2013: $137,673Expenses 2013: $122,386Net Income 2013: $15,2872013Revenue 2014: $134,806Expenses 2014: $135,176Net Income 2014: -$3702014Revenue 2015: $147,354Expenses 2015: $151,543Net Income 2015: -$4,1892015Revenue 2016: $154,713Expenses 2016: $152,057Net Income 2016: $2,6562016Revenue 2017: $139,818Expenses 2017: $146,965Net Income 2017: -$7,1472017Revenue 2018: $184,889Expenses 2018: $159,719Net Income 2018: $25,1702018Revenue 2019: $173,289Expenses 2019: $155,345Net Income 2019: $17,9442019Revenue 2020: $208,088Expenses 2020: $168,984Net Income 2020: $39,1042020Revenue 2021: $206,630Expenses 2021: $165,345Net Income 2021: $41,2852021Revenue 2022: $276,461Expenses 2022: $206,633Net Income 2022: $69,8282022Revenue 2023: $202,167Expenses 2023: $204,866Net Income 2023: -$2,6992023Revenue 2024: $219,013Expenses 2024: $195,769Net Income 2024: $23,2442024

Highlighted filing

2019

Revenue$173,289
Expenses$155,345
Net Income$17,944
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 11, 2020
Return Version
2019v5.0
Gross Receipts
$201,322
Mission and Program Overview

Mission

To offer golf services to enhance the enjoyment of its members and the general public.

To offer golf services to enhance the enjoyment of its members and the general public

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$406,149$414,173▲ $8,024
Cash and Non-Interest-Bearing Accounts$388$59,187▲ $58,799
Intangible Assets$31,643$31,643→ $0
Inventories for Sale or Use$7,192$8,486▲ $1,294
Accounts Receivable$7,457$1,128▼ $6,329
Total Assets$452,829$514,617▲ $61,788
Liabilities
Other Liabilities$144,175$186,340▲ $42,165
Total Liabilities$144,175$186,340▲ $42,165
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$308,654$328,277▲ $19,623
Total Net Assets Fund Balance$308,654$328,277▲ $19,623
Total Liabilities and Net Assets / Fund Balance$452,829$514,617▲ $61,788

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$382,666-$382,666
Equipment$31,507-$31,507
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Heidi VliemInside ManagFT$4,414$4,414
Gary OlmscheidGrounds SupeFT$2,938$2,938

Board Members and Trustees

NameTitle
Glenn OttesonPresident
Carmen Bitzen-rodgersDirector
Chad OttesonDirector
Shawn VliemDirector
Dustin BreitbachSecretary
Vern SchroederTreasurer
Matt GoodwinVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$19,797
Program Service Revenue
$120,872
Investment Income
$47
Other Revenue
$32,573
All Other Contributions
$19,797
Change in Net Assets
$17,944
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$86,130
Salaries, Compensation, and Employee Benefits$69,215
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$50,546--$50,546
All Other Expenses$24,563--$24,563
Payroll Taxes$10,298$1,019-$11,317
Current Officers, Directors, Trustees, and Key Employees$2,938$4,414-$7,352
Insurance$6,931--$6,931
Other Expenses$6,694--$6,694
Interest$5,302--$5,302
Fees for Services Accounting-$4,855-$4,855
Advertising$1,526--$1,526
Total Functional Expenses$145,057$10,288$0$155,345
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$15,976
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
Mortgages and Other Notes Payable$120,140
Deferred Revenue$63,467
Sales Tax Payable$1,959
Payroll Liabilities$785
Unbilled Purchases$29
Gift Certificate Liab$-40
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Have members that elect the board of directors

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

The board of directors is elected by the stockholders at the annual meeting.

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

Review by the board of directors and approval

Form 990, Page 6, Part VI, Line 19

The documents are available at the clubhouse

Filing and Contact Details

Filer

Filer Name
Community Golf Inc
EIN
41-1695396
Phone
3203462677
Address
PO BOX 130, BROOTEN, MN 56316

Signing Officer

Name
Glenn Otteson
Title
President
Phone
3203462677
Signed
2020-06-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glenn Otteson
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
16

Preparer

Firm
Christianson Pllp
Address
302 5TH ST SW, WILLMAR, MN 56201-3214
Preparer
Sara Deroo
Phone
3202355937
Supplemental Narrative

Additional Explanations

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

Compensation of grounds superintendent.

Form 990, Part IX, Line 24E

Lease 5,832 0 0 fuel 5,321 0 0 small equipment 3,480 0 0 bank charges 3,134 0 0 contract services 3,044 0 0 dues and subs 890 0 0 licenses and permits 675 0 0 donation exp 630 0 0 misc 576 0 0 cash drawer payouts 359 0 0 computer and internet exp 314 0 0 cash short/long 165 0 0 postage 120 0 0 purchase discount 23 0 0 total 24,563 0 0

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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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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0SHAWN VLIEM
IRS990ScheduleG/LicensedInd0false
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01000 CROW LAKE ST
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine2Txt0PO BOX 130
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0BROOTEN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MN
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd056316
IRS990ScheduleG/StatesWhereGamingConductedCd0MN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMPENSATION OF GROUNDS SUPERINTENDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HAVE MEMBERS THAT ELECT THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS IS ELECTED BY THE STOCKHOLDERS AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEW BY THE BOARD OF DIRECTORS AND APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE DOCUMENTS ARE AVAILABLE AT THE CLUBHOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LEASE 5,832 0 0 FUEL 5,321 0 0 SMALL EQUIPMENT 3,480 0 0 BANK CHARGES 3,134 0 0 CONTRACT SERVICES 3,044 0 0 DUES AND SUBS 890 0 0 LICENSES AND PERMITS 675 0 0 DONATION EXP 630 0 0 MISC 576 0 0 CASH DRAWER PAYOUTS 359 0 0 COMPUTER AND INTERNET EXP 314 0 0 CASH SHORT/LONG 165 0 0 POSTAGE 120 0 0 PURCHASE DISCOUNT 23 0 0 TOTAL 24,563 0 0
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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0452829
IRS990/TotalAssetsEOYAmt0514617
IRS990/TotalAssetsGrp/BOYAmt0452829
IRS990/TotalAssetsGrp/EOYAmt0514617
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt019797
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010288
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0145057
IRS990/TotalFunctionalExpensesGrp/TotalAmt0155345
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0144175
IRS990/TotalLiabilitiesEOYAmt0186340
IRS990/TotalLiabilitiesGrp/BOYAmt0144175
IRS990/TotalLiabilitiesGrp/EOYAmt0186340
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0308654
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0328277
IRS990/TotalOtherProgSrvcExpenseAmt02938
IRS990/TotalProgramServiceExpensesAmt0145057
IRS990/TotalProgramServiceRevenueAmt0120872
IRS990/TotalReportableCompFromOrgAmt07352
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0153492
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0173289
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0452829
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0514617
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 130
IRS990/USAddress/CityNm0BROOTEN
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056316
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0HTTP://PRAIRIEVIEWGOLF.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GLENN OTTESON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03203462677
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-06-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY GOLF INC
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0411695396
ReturnHeader/Filer/PhoneNum03203462677
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 130
ReturnHeader/Filer/USAddress/CityNm0BROOTEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056316
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId09AC55A34A3C6F6B453FA10B29DB06D645E249CD1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09E3CEC860866AFC4B1C8E21EF7403F52DADA5E2A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0104.43.133.70
ReturnHeader/FilingSecurityInformation/IPDt02020-07-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm013:56:52
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411781145
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHRISTIANSON PLLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0302 5TH ST SW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WILLMAR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0562013214
ReturnHeader/PreparerPersonGrp/PhoneNum03202355937
ReturnHeader/PreparerPersonGrp/PreparationDt02020-06-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARA DEROO
ReturnHeader/ReturnTs02020-07-01T13:56:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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