Civic Intelligence

Oakes Golf Club

EIN 45-0241370 • 501(c)7 • Oakes, ND

Profile

The organization's exempt purpose is to provide social & recreational activities for its members.

PO Box 366Oakes, ND 58474-0366

n/A

Siviq Scores

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

Liabilities / Assets

81st percentile

0.17x

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

501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

0.17x

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

501(c)7 • <$500k nonprofits • Source year 2025

Net Margin

38th percentile

-1.6%

Higher net margin than 38% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

56th percentile

2.7%

Faster asset growth than 56% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

49th percentile

2.5%

Faster revenue growth than 49% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2025

Assets

Up

$196,408

Up $30,378 (+18%) from 2024

Liabilities

Up

$33,848

Up $33,539 (+10854%) from 2024

Net Assets

Down

$162,560

Down $3,161 (-1.9%) from 2024

Revenue

Up

$202,489

Up $55,720 (+38%) from 2024

Expenses

Up

$205,650

Up $46,801 (+29%) from 2024

Net Income

Up

-$3,161

Up $8,919 (+74%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $177,478Liabilities 2011: $119,205Net Assets 2011: $58,2732011Assets 2012: $158,091Liabilities 2012: $98,968Net Assets 2012: $59,1232012Assets 2013: $176,673Liabilities 2013: $116,760Net Assets 2013: $59,9132013Assets 2014: $152,612Liabilities 2014: $22,378Net Assets 2014: $130,2342014Assets 2015: $147,140Liabilities 2015: $2,790Net Assets 2015: $144,3502015Assets 2016: $158,694Liabilities 2016: $5,487Net Assets 2016: $153,2072016Assets 2017: $163,761Liabilities 2017: $3,093Net Assets 2017: $160,6682017Assets 2018: $164,099Liabilities 2018: $2,548Net Assets 2018: $161,5512018Assets 2019: $175,946Liabilities 2019: $2,522Net Assets 2019: $173,4242019Assets 2020: $211,527Liabilities 2020: $2,383Net Assets 2020: $209,1442020Assets 2021: $216,595Liabilities 2021: $2,446Net Assets 2021: $214,1492021Assets 2022: $161,943Liabilities 2022: $20,464Net Assets 2022: $141,4792022Assets 2023: $186,374Liabilities 2023: $8,573Net Assets 2023: $177,8012023Assets 2024: $166,030Liabilities 2024: $309Net Assets 2024: $165,7212024Assets 2025: $196,408Liabilities 2025: $33,848Net Assets 2025: $162,5602025

Highlighted filing

2025

Assets$196,408
Liabilities$33,848
Net Assets$162,560

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $77,409Expenses 2011: $107,527Net Income 2011: -$30,1182011Revenue 2012: $100,095Expenses 2012: $99,245Net Income 2012: $8502012Revenue 2013: $134,427Expenses 2013: $133,637Net Income 2013: $7902013Revenue 2014: $203,883Expenses 2014: $133,562Net Income 2014: $70,3212014Revenue 2015: $142,265Expenses 2015: $128,149Net Income 2015: $14,1162015Revenue 2016: $151,304Expenses 2016: $142,447Net Income 2016: $8,8572016Revenue 2017: $137,797Expenses 2017: $130,336Net Income 2017: $7,4612017Revenue 2018: $137,479Expenses 2018: $136,596Net Income 2018: $8832018Revenue 2019: $149,175Expenses 2019: $137,302Net Income 2019: $11,8732019Revenue 2020: $159,729Expenses 2020: $124,009Net Income 2020: $35,7202020Revenue 2021: $148,471Expenses 2021: $143,466Net Income 2021: $5,0052021Revenue 2022: $114,329Expenses 2022: $186,999Net Income 2022: -$72,6702022Revenue 2023: $192,728Expenses 2023: $156,406Net Income 2023: $36,3222023Revenue 2024: $146,769Expenses 2024: $158,849Net Income 2024: -$12,0802024Revenue 2025: $202,489Expenses 2025: $205,650Net Income 2025: -$3,1612025

Highlighted filing

2025

Revenue$202,489
Expenses$205,650
Net Income-$3,161

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.96$0.34$1.63$2.02$2.06$0.03
2024Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$1.47$1.59$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.86$0.09$1.78$1.93$1.56$0.36
2022Detailed filing. Detailed filing data is available for this year.$1.62$0.20$1.41$1.14$1.87$0.73
2021Detailed filing. Detailed filing data is available for this year.$2.17$0.02$2.14$1.48$1.43$0.05
2020Detailed filing. Detailed filing data is available for this year.$2.12$0.02$2.09$1.60$1.24$0.36
2019Detailed filing. Detailed filing data is available for this year.$1.76$0.03$1.73$1.49$1.37$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.64$0.03$1.62$1.37$1.37$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.64$0.03$1.61$1.38$1.30$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.59$0.05$1.53$1.51$1.42$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.47$0.03$1.44$1.42$1.28$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.53$0.22$1.30$2.04$1.34$0.70
2013Detailed filing. Detailed filing data is available for this year.$1.77$1.17$0.60$1.34$1.34$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.99$0.59$1.00$0.99$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$1.19$0.58$0.77$1.08$0.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 16, 2026
Return Version
2025v4.0
Gross Receipts
$266,780
Mission and Program Overview

Mission

The organization's exempt purpose is to provide social & recreational activities for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$135,731$166,907▲ $31,176
Cash and Non-Interest-Bearing Accounts$26,622$22,623▼ $3,999
Inventories for Sale or Use$3,592$6,793▲ $3,201
Total Assets$166,030$196,408▲ $30,378
Other Assets Total$85$85→ $0
Liabilities
Unsecured Notes Loans Payable-$30,912-
Accounts Payable and Accrued Expenses$309$2,936▲ $2,627
Total Liabilities$309$33,848▲ $33,539
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$165,721$162,560▼ $3,161
Total Net Assets Fund Balance$165,721$162,560▼ $3,161
Total Liabilities and Net Assets / Fund Balance$166,030$196,408▲ $30,378

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$56,012$241,627$297,639
Buildings$2,152$125,476$127,628
Land$78,248-$78,248
Leasehold Improvements$30,495$47,107$77,602
Compensation and Service Providers

Board Members and Trustees

NameTitle
Aaron HeldPresident
Dana ThorpeDirector
Phillip HomanDirector
Shannon JepsonSecretary
Garret MeehlVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$99,758
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$102,731
All Other Contributions
$12,710
Change in Net Assets
$-3,161
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$108,466
Other Expenses$97,184
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$93,137
Occupancy---$42,878
Payroll Taxes---$15,329
Depreciation Depletion---$14,301
Insurance---$13,577
Fees for Services Accounting---$8,558
Other Expenses---$1,933
Office Expenses---$1,469
Advertising---$624
Interest---$588
Total Functional Expenses$0$0$0$205,650
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,734
Fundraising Direct Expenses$2,295
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pin Markers & T$13,231$13,231$810$12,421
Golf Tournament$5,503$5,503$1,485$4,018
Total Events$18,734$18,734$2,295$16,439
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
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 7A

The organizations members elect the board of directors at the annual meeting.

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

The governing body makes all of it's documents and financial statements available upon request and hands out a year end report at their annual meeting.

Filing and Contact Details

Filer

Filer Name
Oakes Golf Club
EIN
45-0241370
Phone
7017422405
Address
PO BOX 366, OAKES, ND 58474-0366

Signing Officer

Name
Aaron Held
Title
President
Phone
7017422405
Signed
2026-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aaron Held
Voting Board Members
5
Independent Board Members
5
Employees
18
Volunteers
10

Preparer

Firm
Ptacek Financial Services Pc
Address
420 MAIN AVE, OAKES, ND 58474-1637
Preparer
Toni L Ptacek CPA
Phone
7017422179
Supplemental Narrative

Additional Explanations

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

Provide social & recreational actvities for members: includes operation of a golf course & clubhouse

Raw XML Appendix297 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE SOCIAL & RECREATIONAL ACTVITIES FOR MEMBERS: INCLUDES OPERATION OF A GOLF COURSE & CLUBHOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS MEMBERS ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY MAKES ALL OF IT'S DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AND HANDS OUT A YEAR END REPORT AT THEIR ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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IRS990/TotalContributionsAmt099758
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0205650
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0309
IRS990/TotalLiabilitiesEOYAmt033848
IRS990/TotalLiabilitiesGrp/BOYAmt0309
IRS990/TotalLiabilitiesGrp/EOYAmt033848
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0165721
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0162560
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt086292
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0202489
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0166030
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0196408
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt030912
IRS990/USAddress/AddressLine1Txt0920 MAIN AVE APT A
IRS990/USAddress/CityNm0OAKES
IRS990/USAddress/StateAbbreviationCd0ND
IRS990/USAddress/ZIPCd058474
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AARON HELD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07017422405
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OAKES GOLF CLUB
ReturnHeader/Filer/BusinessNameControlTxt0OAKE
ReturnHeader/Filer/EIN0450241370
ReturnHeader/Filer/PhoneNum07017422405
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 366
ReturnHeader/Filer/USAddress/CityNm0OAKES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd0584740366
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450450259
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PTACEK FINANCIAL SERVICES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0420 MAIN AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OAKES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0584741637
ReturnHeader/PreparerPersonGrp/PhoneNum07017422179
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TONI L PTACEK CPA
ReturnHeader/ReturnTs02026-01-22T09:50:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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