Civic Intelligence

Community Golf Inc

990 • Fiscal year 2023 • EIN 41-1695396

Jan 01, 2023 to Dec 31, 2023 • Filed on May 14, 2024

1000 Crow Lake Street 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

71st percentile

0.15x

Higher debt load relative to assets than 71% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

0.46x

Higher debt load relative to revenue than 82% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Net Margin

33rd percentile

-1.3%

Higher net margin than 33% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

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

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Asset Growth

57th percentile

5.4%

Faster asset growth than 57% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

12th percentile

-27%

Faster revenue growth than 12% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$610,062

Up $31,418 (+5.4%) from 2022

Net Assets

Up

$516,784

Up $26,544 (+5.4%) from 2022

Liabilities

Up

$93,278

Up $4,874 (+5.5%) from 2022

Revenue

Down

$202,167

Down $74,294 (-27%) from 2022

Expenses

Down

$204,866

Down $1,767 (-0.9%) from 2022

Net Income

Down

-$2,699

Down $72,527 (-104%) from 2022

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

2023

Assets$610,062
Liabilities$93,278
Net Assets$516,784

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

2023

Revenue$202,167
Expenses$204,866
Net Income-$2,699
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 14, 2024
Return Version
2023v5.0
Gross Receipts
$227,561
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$465,911$490,187▲ $24,276
Cash and Non-Interest-Bearing Accounts$72,693$79,774▲ $7,081
Intangible Assets$31,643$31,643→ $0
Inventories for Sale or Use$7,764$7,803▲ $39
Accounts Receivable$633$655▲ $22
Total Assets$578,644$610,062▲ $31,418
Liabilities
Other Liabilities$88,404$93,040▲ $4,636
Accounts Payable and Accrued Expenses-$238-
Total Liabilities$88,404$93,278▲ $4,874
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$490,240$516,784▲ $26,544
Total Net Assets Fund Balance$490,240$516,784▲ $26,544
Total Liabilities and Net Assets / Fund Balance$578,644$610,062▲ $31,418

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$382,666-$382,666
Equipment$135,323-$135,323
Other Land Buildings$-27,802$27,802-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul WellerPresident
Matt GoodwinSecretary
Brandon DekokTreasurer
Pat WalshVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$5,020
Program Service Revenue
$163,942
Investment Income
$1,240
Other Revenue
$31,965
All Other Contributions
$5,020
Change in Net Assets
$-2,699
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$136,736
Salaries, Compensation, and Employee Benefits$68,130
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$42,767--$42,767
Other Salaries and Wages$39,755--$39,755
Current Officers, Directors, Trustees, and Key Employees-$21,000-$21,000
All Other Expenses$18,836--$18,836
Insurance$9,099--$9,099
Payroll Taxes$4,794$2,581-$7,375
Other Expenses$6,966--$6,966
Fees for Services Accounting-$4,790-$4,790
Interest$2,667--$2,667
Information Technology$2,049--$2,049
Advertising$912--$912
Office Expenses$263--$263
Total Functional Expenses$176,495$28,371$0$204,866
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$15,400
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
Eidl Loan$38,549
Mortgages and Other Notes Payable$37,055
Huntington Bank Loan$14,602
Gift Certificate Liab$2,147
Payroll Liabilities$687
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
1000 CROW LAKE STREET PO BOX 130, BROOTEN, MN 56316
Doing Business As
Prairie View Golf Course

Signing Officer

Name
Paul Weller
Title
President
Phone
3203462677
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Weller
Legal Domicile
Mn
Voting Board Members
4
Independent Board Members
4
Employees
13

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 XI, Line 9

Book / tax depreciation difference 29,243

Raw XML Appendix350 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEW BY THE BOARD OF DIRECTORS AND APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE DOCUMENTS ARE AVAILABLE AT THE CLUBHOUSE
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL WELLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03203462677
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY GOLF INC
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0411695396
ReturnHeader/Filer/PhoneNum03203462677
ReturnHeader/Filer/USAddress/AddressLine1Txt01000 CROW LAKE STREET PO BOX 130
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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/PreparationDt02024-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARA DEROO
ReturnHeader/ReturnTs02024-05-14T18:08:00-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PAUL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WELLER
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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