Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
EIN 45-0373181 • 501(c)4 • Rolla, ND
Profile
Provide recreation to the general public.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
Liabilities / Revenue
42nd percentile
Higher debt load relative to revenue than 42% of similar nonprofits.
Net Margin
73rd percentile
Higher net margin than 73% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
56th percentile
Faster revenue growth than 56% of similar nonprofits.
Assets
Up$612,824
Up $91,378 (+18%) from 2024
Liabilities
Down$20
Down $52 (-72%) from 2024
Net Assets
Up$612,804
Up $91,430 (+18%) from 2024
Revenue
Up$393,941
Up $30,428 (+8.4%) from 2024
Expenses
Up$302,512
Up $19,464 (+6.9%) from 2024
Net Income
Up$91,429
Up $10,964 (+14%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Provide recreation to the general public.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $30,437 | $306,458 | ▲ $276,021 |
| Land, Buildings, and Equipment, Net | $341,009 | $306,364 | ▼ $34,645 |
| Savings and Temporary Cash Investments | $150,000 | $0 | ▼ $150,000 |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $521,446 | $612,824 | ▲ $91,378 |
| Other Assets Total | - | $2 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $72 | $20 | ▼ $52 |
| Total Liabilities | $72 | $20 | ▼ $52 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $521,374 | $612,804 | ▲ $91,430 |
| Total Net Assets Fund Balance | $521,374 | $612,804 | ▲ $91,430 |
| Total Liabilities and Net Assets / Fund Balance | $521,446 | $612,824 | ▲ $91,378 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $48,103 | $484,702 | $532,805 |
| Leasehold Improvements | $233,066 | $68,490 | $301,556 |
| Buildings | $16,605 | $49,248 | $65,853 |
| Other Land Buildings | $908 | $8,508 | $9,416 |
| Land | $7,682 | - | $7,682 |
| Name | Title |
|---|---|
| Verlin Allery | President |
| Michael Good | Vice President |
| Cory Davis | Director |
| Kirby Thomas | Director |
| Levi Clouse | Director |
| Jared Vandal | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $162,184 |
| Salaries, Compensation, and Employee Benefits | $140,328 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $127,062 | - | - | $127,062 |
| Occupancy | $54,102 | - | - | $54,102 |
| Depreciation Depletion | $38,170 | - | - | $38,170 |
| Payroll Taxes | $13,266 | - | - | $13,266 |
| Fees for Services Accounting | $10,900 | - | - | $10,900 |
| Insurance | $8,347 | - | - | $8,347 |
| Office Expenses | $3,550 | - | - | $3,550 |
| All Other Expenses | $810 | - | - | $810 |
| Other Expenses | $646 | - | - | $646 |
| Advertising | $489 | - | - | $489 |
| Fees for Services Other | $200 | - | - | $200 |
| Total Functional Expenses | $302,512 | $0 | $0 | $302,512 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“The President reviews the 990 prior to it being filed.”
“Form 990 and all other pertinent documents are available for inspection at our offices during normal business hours.”
“All documents are available for inspection at our offices during regular business hours.”
“ROUNDING = $1”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 72 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 20 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE RECREATION TO THE GENERAL PUBLIC. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 489 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 489 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 810 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 810 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | BERGSRUD ACCOUNTING |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7014773735 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 100 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ROLLA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ND |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 58367 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 30437 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 306458 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 136660 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 129451 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 4726 |
| IRS990/CYOtherExpensesAmt | 0 | 162184 |
| IRS990/CYOtherRevenueAmt | 0 | 58722 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 201042 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 91429 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 140328 |
| IRS990/CYTotalExpensesAmt | 0 | 302512 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 393941 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 38170 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 38170 |
| IRS990/Desc | 0 | RECREATION FOR THE PUBLIC SERVING SOME 200 MEMBERS AND 1800 NONMEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 22 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 302512 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 10900 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10900 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 200 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 200 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CORY DAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LEVI CLOUSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MICHAEL GOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JARED VANDAL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KIRBY THOMAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | VERLIN ALLERY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1983 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 530601 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 195382 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 8347 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8347 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4726 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4726 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 610948 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 341009 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 306364 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 917312 |
| IRS990/LegalDomicileStateCd | 0 | ND |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 129451 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROVIDE RECREATION TO THE GENERAL PUBLIC. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 521374 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 612804 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 58722 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 58722 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 521374 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 612804 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 54102 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 54102 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 3550 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3550 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 1 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | COST OF TOURNAMENTS & CART REN |
| IRS990/OtherExpensesGrp/Desc | 1 | CC FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | FUEL |
| IRS990/OtherExpensesGrp/Desc | 3 | WORKERS COMP |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 28414 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 12112 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 4444 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 646 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 28414 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 12112 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4444 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 646 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 127062 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 127062 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 13266 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 13266 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JARED VANDAL |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713910 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | GOLFING FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 201042 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 201042 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 127964 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 277 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 144904 |
| IRS990/PYOtherRevenueAmt | 0 | 63327 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 171945 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 80465 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 138144 |
| IRS990/PYTotalExpensesAmt | 0 | 283048 |
| IRS990/PYTotalRevenueAmt | 0 | 363513 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 91429 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 393641 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 150000 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 16605 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 49248 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 65853 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 48103 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 484702 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 532805 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 7682 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 7682 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 233066 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 68490 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 301556 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 908 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 8508 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 9416 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 306364 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The President reviews the 990 prior to it being filed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Form 990 and all other pertinent documents are available for inspection at our offices during normal business hours. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | All documents are available for inspection at our offices during regular business hours. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ROUNDING = $1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, Line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part XI, Line 9 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsGrp/BOYAmt | 0 | 521446 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 612824 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
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| IRS990/TotalEmployeeCnt | 0 | 22 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 302512 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 302512 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 72 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 20 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 72 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 20 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 521374 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 612804 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 302512 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 201042 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 264490 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 393941 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 521446 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 612824 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 26 |
| IRS990/USAddress/CityNm | 0 | ROLLA |
| IRS990/USAddress/StateAbbreviationCd | 0 | ND |
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| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JARED VANDAL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Secretary |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ROLLA MUNICIPAL GOLF CLUB INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROLL |
| ReturnHeader/Filer/EIN | 0 | 450373181 |
| ReturnHeader/Filer/PhoneNum | 0 | 7014776202 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 26 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROLLA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ND |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 58367 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 450419362 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Bergsrud Accounting |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO Box 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Rolla |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 58367 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7014773735 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TYLER BERGSRUD |
| ReturnHeader/ReturnTs | 0 | 2026-03-13T13:18:48-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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