Civic Intelligence

Kulm Golf Course

990 • Fiscal year 2023 • EIN 45-0331253

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 18, 2024

Organization Profile
PO Box 222Kulm, ND 58456-0222

(701) 830-0263

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.00x

Higher debt load relative to assets than 72% of similar nonprofits.

2023 filings • NTEE N • <$500k nonprofits • Source year 2023

Liabilities / Revenue

75th percentile

0.01x

Higher debt load relative to revenue than 75% of similar nonprofits.

2023 filings • NTEE N • <$500k nonprofits • Source year 2023

Net Margin

85th percentile

35%

Higher net margin than 85% of similar nonprofits.

2023 filings • NTEE N • <$500k nonprofits • Source year 2023

Top Officer Pay

96th percentile

$23,531

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 14.4% of source-year revenue.

2023 filings • NTEE N • <$500k nonprofits • Source year 2023

Asset Growth

64th percentile

15%

Faster asset growth than 64% of similar nonprofits.

2023 filings • NTEE N • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

22nd percentile

-14%

Faster revenue growth than 22% of similar nonprofits.

2023 filings • NTEE N • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Up

$455,039

Up $58,354 (+15%) from 2022

Net Assets

Up

$454,082

Up $58,279 (+15%) from 2022

Liabilities

Up

$957

Up $75 (+8.5%) from 2022

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin85th percentile

Revenue

Down

$163,204

Down $25,685 (-14%) from 2022

Expenses

Up

$106,850

Up $11,631 (+12%) from 2022

Net Income

Down

$56,354

Down $37,316 (-40%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

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

$600K$400K$200K$0Assets 2011: $97,397Liabilities 2011: $96,3292011Assets 2012: $90,203Liabilities 2012: $92,7202012Assets 2013: $91,911Liabilities 2013: $60,3842013Assets 2014: $71,819Liabilities 2014: $33,8172014Assets 2015: $90,361Liabilities 2015: $14,7532015Assets 2016: $92,208Liabilities 2016: $10,5102016Assets 2017: $103,093Liabilities 2017: $8,207Net Assets 2017: $94,8862017Assets 2018: $118,668Liabilities 2018: $7,416Net Assets 2018: $111,2522018Assets 2019: $142,615Liabilities 2019: $2,962Net Assets 2019: $139,6532019Assets 2020: $187,456Liabilities 2020: $5,039Net Assets 2020: $182,4172020Assets 2021: $301,425Liabilities 2021: $1,042Net Assets 2021: $300,3832021Assets 2022: $396,685Liabilities 2022: $882Net Assets 2022: $395,8032022Assets 2023: $455,039Liabilities 2023: $957Net Assets 2023: $454,0822023Assets 2024: $524,014Liabilities 2024: $281Net Assets 2024: $523,7332024

Highlighted filing

2023

Assets$455,039
Liabilities$957
Net Assets$454,082
Open 2023 Filing

Operations Trend

Revenue Growth22nd percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $56,930Expenses 2011: $50,866Net Income 2011: $6,0642011Revenue 2012: $82,651Expenses 2012: $87,848Net Income 2012: -$5,1972012Revenue 2013: $65,113Expenses 2013: $63,646Net Income 2013: $1,4672013Revenue 2014: $61,293Expenses 2014: $64,023Net Income 2014: -$2,7302014Revenue 2015: $76,204Expenses 2015: $65,391Net Income 2015: $10,8132015Revenue 2016: $78,745Expenses 2016: $63,448Net Income 2016: $15,2972016Revenue 2017: $85,757Expenses 2017: $72,569Net Income 2017: $13,1882017Revenue 2018: $74,342Expenses 2018: $58,841Net Income 2018: $15,5012018Revenue 2019: $88,937Expenses 2019: $59,755Net Income 2019: $29,1822019Revenue 2020: $114,962Expenses 2020: $73,808Net Income 2020: $41,1542020Revenue 2021: $204,917Expenses 2021: $92,638Net Income 2021: $112,2792021Revenue 2022: $188,889Expenses 2022: $95,219Net Income 2022: $93,6702022Revenue 2023: $163,204Expenses 2023: $106,850Net Income 2023: $56,3542023Revenue 2024: $178,256Expenses 2024: $110,347Net Income 2024: $67,9092024

Highlighted filing

2023

Revenue$163,204
Expenses$106,850
Net Income$56,354
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 18, 2024
Return Version
2023v5.0
Gross Receipts
$302,630
Mission and Program Overview

Mission

Maintain a golf course.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$228,903$264,850▲ $35,947
Cash and Non-Interest-Bearing Accounts$130,542$150,214▲ $19,672
Other Notes and Loans Receivable, Net$25,500$26,500▲ $1,000
Total Assets$396,685$455,039▲ $58,354
Other Assets Total$11,740$13,475▲ $1,735
Liabilities
Accounts Payable and Accrued Expenses-$957-
Other Liabilities$882--
Total Liabilities$882$957▲ $75
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$395,803$454,082▲ $58,279
Total Net Assets Fund Balance$395,803$454,082▲ $58,279
Total Liabilities and Net Assets / Fund Balance$396,685$455,039▲ $58,354

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$201,245$12,155$213,400
Equipment$63,605$107,471$171,076
Other Assets Org$10,237--
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleBaseTotal
Aaron KramlichGrounds Keeper$23,531$23,531
Jacey NillSecretaryTreasurer$4,000$4,000

Board Members and Trustees

NameTitle
Layton JohnsonPresident
Brian TjernlundVice President
Bruce LandDirector
Dallas WulfDirector
Jennifer McDermidDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$23,026
Program Service Revenue
$15,353
Investment Income
$0
Other Revenue
$124,825
All Other Contributions
$1,942
Change in Net Assets
$56,354

Audited Revenue Reconciliation

Revenue per Audited Statements
$163,204
Revenue Not Reported on Form 990
$1,937
Total Revenue per Audited Statements
$165,141
Total Revenue per Form 990
$163,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$66,642
Salaries, Compensation, and Employee Benefits$40,208
Total Fundraising Expense$11,805
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$23,531$4,000-$27,531
Depreciation Depletion$15,576--$15,576
Other Salaries and Wages--$9,792$9,792
Office Expenses$3,050--$3,050
Payroll Taxes$1,819$309$757$2,885
Insurance$2,180$250-$2,430
All Other Expenses$1,110-$1,256$2,366
Other Expenses$1,480--$1,480
Information Technology$1,299--$1,299
Advertising$58--$58
Total Functional Expenses$90,486$4,559$11,805$106,850

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$106,850
Total Expenses per Form 990$106,850
Total Expenses per Audited Statements$106,838
Expenses Not Reported on Form 990$-12
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$229,530
Gaming Direct Expenses$122,287
Fundraising Gross Income$26,952
Fundraising Direct Expenses$17,066
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Steak Fry-Ba$24,652$24,652$16,634$8,018
Brick Sales$2,300$2,300$432$1,868
Total Events$26,952$26,952$17,066$9,886
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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 governing body review Part VI line 11

“Financial Statements were approved prior to completing Form 990. The Form 990 itself was not reviewed by the board.”

Governing documents etc available to public Part VI line 19

“An annual meeting is held yearly which is open for the public to attend. Financial statements are handed out and reviewed.”

Filing and Contact Details

Filer

Filer Name
Kulm Golf Course
EIN
45-0331253
Address
PO Box 222, Kulm, ND 58456-0222
Doing Business As
Kulm Country Club Inc

Signing Officer

Name
Jacey Nill
Title
SecretaryTreas
Phone
7018300263
Signed
2024-04-18
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
Nd
Voting Board Members
5
Independent Board Members
5
Employees
5
Volunteers
15

Preparer

Firm
The Ledger
Address
7915 64 Ave SE, Kulm, ND 58456-9602
Preparer
Marie Vogel
Phone
7018302319
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Capital credit accounts for Dickey Rural Telephone and Dakota Valley Electric increase $1937.08 in value.”

Financial Statement Notes

Other revenues not included on Form 990 (Part XI, line 2D)

“Capital credits applied to accounts from utility cooperatives but not received in cash for calendar year 2023.”

Raw XML AppendixShowing 400 of 449 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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0103819
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt07748
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt06142
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt013890
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0242
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0242
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt029255
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt09886
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt07717
IRS990ScheduleA/OtherIncome170Grp/TotalAmt017603
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.88820
IRS990ScheduleA/PublicSupportPY170Pct00.94400
IRS990ScheduleA/PublicSupportTotal170Amt0141824
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt012044
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt012071
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt024115
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt030774
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt032027
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt022090
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt029118
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt027815
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0141824
IRS990ScheduleA/TotalSupportAmt0159669
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0201245
IRS990ScheduleD/BuildingsGrp/DepreciationAmt012155
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0213400
IRS990ScheduleD/EquipmentGrp/BookValueAmt063605
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0107471
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0171076
IRS990ScheduleD/ExpensesNotReportedAmt0-12
IRS990ScheduleD/ExpensesSubtotalAmt0106850
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03238
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt110237
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DRN Capital Credits
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DVE Capital Credits
IRS990ScheduleD/OtherRevenueAmt01937
IRS990ScheduleD/PriorYearAdjustmentsAmt0-12
IRS990ScheduleD/RevenueNotReportedAmt01937
IRS990ScheduleD/RevenueSubtotalAmt0163204
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Capital credits applied to accounts from utility cooperatives but not received in cash for calendar year 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other revenues not included on Form 990 (Part XI, line 2d)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0264850
IRS990ScheduleD/TotalBookValueOtherAssetsAmt013475
IRS990ScheduleD/TotalExpensesPerForm990Amt0106850
IRS990ScheduleD/TotalRevenuePerForm990Amt0163204
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0165141
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0106838
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt017066
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Steak Fry-Ba
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Brick Sales
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt024652
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt02300
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt026952
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt024652
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt02300
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt026952
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09886
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt017066
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt016634
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0432
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt02045484
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt02045484
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt02162651
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt02269894
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt02269894
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0107243
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0104367
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0104367
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt012800
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt012800
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingManagerPersonNm0Jacey Nill
IRS990ScheduleG/GamingManagerServicesProvTxt0Accounting and Reporting
IRS990ScheduleG/GamingOtherFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0Jacey Nill
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt06747 68th St SE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Kulm
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0ND
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd058456
IRS990ScheduleG/StatesWhereGamingConductedCd0ND
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Financial Statements were approved prior to completing Form 990. The Form 990 itself was not reviewed by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1An annual meeting is held yearly which is open for the public to attend. Financial statements are handed out and reviewed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Capital credit accounts for Dickey Rural Telephone and Dakota Valley Electric increase $1937.08 in value.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0396685
IRS990/TotalAssetsEOYAmt0455039
IRS990/TotalAssetsGrp/BOYAmt0396685
IRS990/TotalAssetsGrp/EOYAmt0455039
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt023026
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011805
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04559
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt090486
IRS990/TotalFunctionalExpensesGrp/TotalAmt0106850
IRS990/TotalGrossUBIAmt09886
IRS990/TotalLiabilitiesBOYAmt0882
IRS990/TotalLiabilitiesEOYAmt0957
IRS990/TotalLiabilitiesGrp/BOYAmt0882
IRS990/TotalLiabilitiesGrp/EOYAmt0957
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0395803
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0454082
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt090486
IRS990/TotalProgramServiceRevenueAmt015353
IRS990/TotalReportableCompFromOrgAmt027531
IRS990/TotalRevenueGrp/ExclusionAmt0107243

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$455,039
Liabilities
$957
Net assets
$454,082
Revenue
$163,204
Expenses
$106,850
Net income
$56,354
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.24$0.00$5.24$1.78$1.10$0.68
2023Detailed filing. Detailed filing data is available for this year.$4.55$0.01$4.54$1.63$1.07$0.56
2022Detailed filing. Detailed filing data is available for this year.$3.97$0.01$3.96$1.89$0.95$0.94
2021Detailed filing. Detailed filing data is available for this year.$3.01$0.01$3.00$2.05$0.93$1.12
2020Detailed filing. Detailed filing data is available for this year.$1.87$0.05$1.82$1.15$0.74$0.41
2019Detailed filing. Detailed filing data is available for this year.$1.43$0.03$1.40$0.89$0.60$0.29
2018Summary only. Only limited summary data is available for this year.$1.19$0.07$1.11$0.74$0.59$0.16
2017Summary only. Only limited summary data is available for this year.$1.03$0.08$0.95$0.86$0.73$0.13
2016Summary only. Only limited summary data is available for this year.$0.92$0.11$0.79$0.63$0.15
2015Summary only. Only limited summary data is available for this year.$0.90$0.15$0.76$0.65$0.11
2014Summary only. Only limited summary data is available for this year.$0.72$0.34$0.61$0.64$0.03
2013Summary only. Only limited summary data is available for this year.$0.92$0.60$0.65$0.64$0.01
2012Summary only. Only limited summary data is available for this year.$0.90$0.93$0.83$0.88$0.05
2011Summary only. Only limited summary data is available for this year.$0.97$0.96$0.57$0.51$0.06