Civic Intelligence

Lakeview Golf Course Assn

990 • Fiscal year 2019 • EIN 45-0343961

Jan 01, 2019 to Dec 31, 2019 • Filed on Apr 27, 2020

PO Box 210Milnor, ND 58060-0210

(701) 427-9436

Siviq Scores

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

Liabilities / Assets

79th percentile

0.14x

Higher debt load relative to assets than 79% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

77th percentile

0.08x

Higher debt load relative to revenue than 77% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Net Margin

39th percentile

-1.2%

Higher net margin than 39% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Top Officer Pay

88th percentile

$1,753

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Asset Growth

72nd percentile

13%

Faster asset growth than 72% of similar nonprofits.

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

Revenue Growth

83rd percentile

25%

Faster revenue growth than 83% of similar nonprofits.

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

Assets

Up

$109,676

Up $12,426 (+13%) from 2018

Net Assets

Down

$94,534

Down $2,183 (-2.3%) from 2018

Liabilities

Up

$15,142

Up $14,609 (+2741%) from 2018

Revenue

Up

$178,315

Up $35,297 (+25%) from 2018

Expenses

Up

$180,498

Up $51,474 (+40%) from 2018

Net Income

Down

-$2,183

Down $16,177 (-116%) from 2018

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $93,944Liabilities 2011: $23,1452011Assets 2012: $86,906Liabilities 2012: $18,7242012Assets 2013: $85,524Liabilities 2013: $18,7042013Assets 2014: $80,049Liabilities 2014: $12,9452014Assets 2015: $86,783Liabilities 2015: $5,9882015Assets 2016: $79,431Liabilities 2016: $1,3352016Assets 2017: $82,723Liabilities 2017: $02017Assets 2018: $97,250Liabilities 2018: $533Net Assets 2018: $96,7172018Assets 2019: $109,676Liabilities 2019: $15,142Net Assets 2019: $94,5342019Assets 2020: $161,024Liabilities 2020: $12,489Net Assets 2020: $148,5352020Assets 2021: $203,025Liabilities 2021: $9,899Net Assets 2021: $193,1262021Assets 2022: $164,473Liabilities 2022: $231Net Assets 2022: $164,2422022Assets 2023: $180,388Liabilities 2023: $0Net Assets 2023: $180,3882023Assets 2024: $209,017Liabilities 2024: $0Net Assets 2024: $209,0172024

Highlighted filing

2019

Assets$109,676
Liabilities$15,142
Net Assets$94,534

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $80,350Expenses 2011: $78,119Net Income 2011: $2,2312011Revenue 2012: $77,640Expenses 2012: $80,257Net Income 2012: -$2,6172012Revenue 2013: $69,723Expenses 2013: $71,085Net Income 2013: -$1,3622013Revenue 2014: $89,137Expenses 2014: $88,853Net Income 2014: $2842014Revenue 2015: $96,872Expenses 2015: $83,181Net Income 2015: $13,6912015Revenue 2016: $91,931Expenses 2016: $93,648Net Income 2016: -$1,7172016Revenue 2017: $96,664Expenses 2017: $92,037Net Income 2017: $4,6272017Revenue 2018: $143,018Expenses 2018: $129,024Net Income 2018: $13,9942018Revenue 2019: $178,315Expenses 2019: $180,498Net Income 2019: -$2,1832019Revenue 2020: $208,539Expenses 2020: $154,583Net Income 2020: $53,9562020Revenue 2021: $255,191Expenses 2021: $222,065Net Income 2021: $33,1262021Revenue 2022: $210,308Expenses 2022: $245,931Net Income 2022: -$35,6232022Revenue 2023: $276,144Expenses 2023: $252,200Net Income 2023: $23,9442023Revenue 2024: $277,289Expenses 2024: $248,637Net Income 2024: $28,6522024

Highlighted filing

2019

Revenue$178,315
Expenses$180,498
Net Income-$2,183
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Apr 27, 2020
Return Version
2019v5.1
Gross Receipts
$286,195
Mission and Program Overview

Mission

Provide community recreation

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$88,136-
Cash and Non-Interest-Bearing Accounts-$14,718-
Savings and Temporary Cash Investments-$6,822-
Total Assets$0$109,676▲ $109,676
Liabilities
Mortgage Notes Payable Secured by Investment Property-$15,000-
Accounts Payable and Accrued Expenses-$142-
Total Liabilities$0$15,142▲ $15,142
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$94,534-
Total Net Assets Fund Balance$0$94,534▲ $94,534
Total Liabilities and Net Assets / Fund Balance$0$109,676▲ $109,676

Asset Categories

AssetBook ValueDepreciationBasis
Land$17,689--
Equipment$259,584--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Geoff LienPresident$1,753$1,753

Board Members and Trustees

NameTitle
Marcus EckrothVice President
Alexis NadlerDirector
Chase SchuttDirector
Chris LarsonDirector
John BuskohlDirector
Kasey LienDirector
Nick LeeDirector
Anissa GregorSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$64,062
Program Service Revenue
$14,129
Investment Income
$2,027
Other Revenue
$98,097
All Other Contributions
$37,147
Change in Net Assets
$-2,183
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$108,913
Salaries, Compensation, and Employee Benefits$71,585
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$64,417$0$0$64,417
All Other Expenses$23,984$0$0$23,984
Other Expenses$12,363$0$0$12,363
Depreciation Depletion$9,372$0$0$9,372
Payroll Taxes$5,415$0$0$5,415
Insurance$4,067$0$0$4,067
Current Officers, Directors, Trustees, and Key Employees$1,753$0$0$1,753
Office Expenses$571$0$0$571
Fees for Services Accounting$525$0$0$525
Advertising$516$0$0$516
Total Functional Expenses$180,498$0$0$180,498
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$9,101
Fundraising Gross Income$6,720
Fundraising Direct Expenses$6,436
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Lakeview Golf Course
EIN
45-0343961
Phone
7014279436
Address
PO BOX 210, MILNOR, ND 58060-0210

Signing Officer

Name
Geoff Lien
Title
President
Phone
7014279436
Signed
2020-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Geoff Lien
Formed
1977
Legal Domicile
Nd
Voting Board Members
9
Independent Board Members
9
Employees
17
Volunteers
5

Preparer

Firm
Nick J Storhaug CPA
Address
PO BOX 669, LISBON, ND 58054
Preparer
Nick J Storhaug CPA
Phone
7016835303
Supplemental Narrative

Additional Explanations

Pt III, Line 3

There were no changes in operation.

Pt VI, Line 1A

9 officers/directors

Pt VI, Line 2

Answered "No"

Pt VI, Line 3

Answered "No"

Pt VI, Line 4

Answered "No"

Pt VI, Line 5

Answered "No"

Pt VI, Line 6

Answered "No"

Pt VI, Line 7A

Answered "No"

Pt VI, Line 7B

Answered "No"

Pt VI, Line 8A

The organization keeps minutes

Pt VI, Line 8B

The organization keeps minutes

Pt III, Line 2

No new services.

Pt VI, Line 15A

Compensation is decided by governing body

Pt VI, Line 15B

Compensation is decided by governing body

Pt VII, Col (E)

Zero

Pt VII, Col (F)

Zero

Pt VIII

Revenues

Pt X

Balance Sheet

Pt XI

Reconciliation

Pt XII, Line 1

Cash Basis

Pt XII, Line 2C

Officers/Directors decided on accountant

Pt VI, Line 11B

The Form 990 is reveiwed by officers

Form 990, Part IX, Line 24E

Licenses,Permits, Fees 2798. 2798. 0. 0.

Form 990, Part IX, Line 24E

Credit Card & Bank Charges 1052. 1052. 0. 0.

Form 990, Part IX, Line 24E

Green's Upkeep 3059. 3059. 0. 0.

Form 990, Part IX, Line 24E

Custom Labor 7800. 7800. 0. 0.

Form 990, Part IX, Line 24E

Dues and Subscriptions 306. 306. 0. 0.

Form 990, Part IX, Line 24E

Gas, Oil 2417. 2417. 0. 0.

Form 990, Part IX, Line 24E

Trophys 634. 634. 0. 0.

Form 990, Part IX, Line 24E

Supplies 5918. 5918. 0. 0.

Raw XML AppendixShowing 400 of 444 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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IRS990/OtherSalariesAndWagesGrp/TotalAmt064417
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt05415
IRS990/PayrollTaxesGrp/TotalAmt05415
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0GEOFF LIEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/Desc0GREEN FEES RENTAL
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt014129
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt0-2183
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0178316
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06822
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0259584
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0259584
IRS990ScheduleD/LandGrp/BookValueAmt017689
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt017689
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0277273
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There were no changes in operation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19 officers/directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Answered "No"
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Answered "No"
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Answered "No"
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Answered "No"
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Answered "No"
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Answered "No"
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Answered "No"
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9The organization keeps minutes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10The organization keeps minutes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11No new services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Compensation is decided by governing body
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Compensation is decided by governing body
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Zero
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Zero
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Revenues
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Balance Sheet
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Reconciliation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Cash Basis
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Officers/Directors decided on accountant
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21The Form 990 is reveiwed by officers
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22Licenses,Permits, Fees 2798. 2798. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23Credit Card & Bank Charges 1052. 1052. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24Green's Upkeep 3059. 3059. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt25Custom Labor 7800. 7800. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt26Dues and Subscriptions 306. 306. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt27Gas, Oil 2417. 2417. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt28Trophys 634. 634. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt29Supplies 5918. 5918. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Pt III, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Pt VII, Col (E)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Pt VII, Col (F)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Pt VIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Pt X
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Pt XII, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Pt XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc25Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc26Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc27Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc28Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc29Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt0109676
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt0109676
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt064062
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0180498
IRS990/TotalFunctionalExpensesGrp/TotalAmt0180498
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt015142
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt015142
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt094534
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0180498
IRS990/TotalProgramServiceRevenueAmt014129
IRS990/TotalReportableCompFromOrgAmt01753
IRS990/TotalRevenueGrp/ExclusionAmt0284
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0113969
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0178315
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0109676
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.00$2.09$2.77$2.49$0.29
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.00$1.80$2.76$2.52$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.00$1.64$2.10$2.46$0.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.03$0.10$1.93$2.55$2.22$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.12$1.49$2.09$1.55$0.54
2019Detailed filing. Detailed filing data is available for this year.$1.10$0.15$0.95$1.78$1.80$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.01$0.97$1.43$1.29$0.14
2017Summary only. Only limited summary data is available for this year.$0.83$0.00$0.97$0.92$0.05
2016Summary only. Only limited summary data is available for this year.$0.79$0.01$0.92$0.94$0.02
2015Summary only. Only limited summary data is available for this year.$0.87$0.06$0.97$0.83$0.14
2014Summary only. Only limited summary data is available for this year.$0.80$0.13$0.89$0.89$0.00
2013Summary only. Only limited summary data is available for this year.$0.86$0.19$0.70$0.71$0.01
2012Summary only. Only limited summary data is available for this year.$0.87$0.19$0.78$0.80$0.03
2011Summary only. Only limited summary data is available for this year.$0.94$0.23$0.80$0.78$0.02