Civic Intelligence

Beulah Municipal Golf Course

EIN 45-0397806 • 501(c)3 • Beulah, ND

Pub. 78 Eligible

Profile

NONE

PO Box 844Beulah, ND 58523-0844

www.blacksandsgolfcourse.com

Siviq Scores

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

Liabilities / Assets

95th percentile

1.19x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.87x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

30th percentile

-5.1%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

29th percentile

-4.3%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

27%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$345,111

Down $15,493 (-4.3%) from 2023

Liabilities

Up

$410,201

Up $8,332 (+2.1%) from 2023

Net Assets

Down

-$65,090

Down $23,825 (-58%) from 2023

Operations
Liabilities / Revenue91st percentileNet Margin30th percentile

Revenue

Up

$469,328

Up $99,515 (+27%) from 2023

Expenses

Up

$493,153

Up $115,022 (+30%) from 2023

Net Income

Down

-$23,825

Down $15,507 (-186%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$600K$400K$200K$0-$200KAssets 2011: $323,798Liabilities 2011: $3,918Net Assets 2011: $319,8802011Assets 2012: $351,397Liabilities 2012: $25,948Net Assets 2012: $325,4492012Assets 2013: $419,822Liabilities 2013: $17,781Net Assets 2013: $402,0412013Assets 2014: $417,361Liabilities 2014: $10,041Net Assets 2014: $407,3202014Assets 2015: $433,667Liabilities 2015: $1,218Net Assets 2015: $432,4492015Assets 2016: $456,951Liabilities 2016: $1,020Net Assets 2016: $455,9312016Assets 2017: $456,322Liabilities 2017: $1,987Net Assets 2017: $454,3352017Assets 2018: $447,587Liabilities 2018: $2,245Net Assets 2018: $445,3422018Assets 2019: $446,097Liabilities 2019: $1,476Net Assets 2019: $444,6212019Assets 2020: $473,685Liabilities 2020: $15,971Net Assets 2020: $457,7142020Assets 2021: $316,793Liabilities 2021: $320,455Net Assets 2021: -$3,6622021Assets 2022: $358,337Liabilities 2022: $391,284Net Assets 2022: -$32,9472022Assets 2023: $360,604Liabilities 2023: $401,869Net Assets 2023: -$41,2652023Assets 2024: $345,111Liabilities 2024: $410,201Net Assets 2024: -$65,0902024

Highlighted filing

2024

Assets$345,111
Liabilities$410,201
Net Assets-$65,090
Open 2024 Filing

Operations Trend

Revenue Growth73rd percentile

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

$600K$400K$200K$0-$200KExpenses 2011: $159,8152011Expenses 2012: $199,5432012Revenue 2013: $235,096Expenses 2013: $158,504Net Income 2013: $76,5922013Revenue 2014: $212,390Expenses 2014: $207,111Net Income 2014: $5,2792014Revenue 2015: $222,907Expenses 2015: $197,778Net Income 2015: $25,1292015Revenue 2016: $194,609Expenses 2016: $171,127Net Income 2016: $23,4822016Revenue 2017: $175,016Expenses 2017: $176,612Net Income 2017: -$1,5962017Revenue 2018: $157,602Expenses 2018: $166,595Net Income 2018: -$8,9932018Revenue 2019: $170,259Expenses 2019: $170,980Net Income 2019: -$7212019Revenue 2020: $200,082Expenses 2020: $186,989Net Income 2020: $13,0932020Revenue 2021: $228,746Expenses 2021: $250,535Net Income 2021: -$21,7892021Revenue 2022: $331,587Expenses 2022: $360,872Net Income 2022: -$29,2852022Revenue 2023: $369,813Expenses 2023: $378,131Net Income 2023: -$8,3182023Revenue 2024: $469,328Expenses 2024: $493,153Net Income 2024: -$23,8252024

Highlighted filing

2024

Revenue$469,328
Expenses$493,153
Net Income-$23,825
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$345,111
Liabilities
$410,201
Net assets
-$65,090
Revenue
$469,328
Expenses
$493,153
Net income
-$23,825
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$4.10$0.65$4.69$4.93$0.24
2023Detailed filing. Detailed filing data is available for this year.$3.61$4.02$0.41$3.70$3.78$0.08
2022Detailed filing. Detailed filing data is available for this year.$3.58$3.91$0.33$3.32$3.61$0.29
2021Detailed filing. Detailed filing data is available for this year.$3.17$3.20$0.04$2.29$2.51$0.22
2020Detailed filing. Detailed filing data is available for this year.$4.74$0.16$4.58$2.00$1.87$0.13
2019Detailed filing. Detailed filing data is available for this year.$4.46$0.01$4.45$1.70$1.71$0.01
2018Detailed filing. Detailed filing data is available for this year.$4.48$0.02$4.45$1.58$1.67$0.09
2017Detailed filing. Detailed filing data is available for this year.$4.56$0.02$4.54$1.75$1.77$0.02
2016Detailed filing. Detailed filing data is available for this year.$4.57$0.01$4.56$1.95$1.71$0.23
2015Detailed filing. Detailed filing data is available for this year.$4.34$0.01$4.32$2.23$1.98$0.25
2014Detailed filing. Detailed filing data is available for this year.$4.17$0.10$4.07$2.12$2.07$0.05
2013Detailed filing. Detailed filing data is available for this year.$4.20$0.18$4.02$2.35$1.59$0.77
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.51$0.26$3.25$2.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.24$0.04$3.20$1.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$686,886
Mission and Program Overview

Mission

NONE

Provide an entertaining facility for beulah and surrounding communities. Operates a nine hole golf course, driving range and clubhouse with food and beverages. Serves all people in the area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$294,391$294,936▲ $545
Inventories for Sale or Use$52,751$43,154▼ $9,597
Accounts Receivable$16,890$7,021▼ $9,869
Cash and Non-Interest-Bearing Accounts$-3,428--
Rtn Earn Endowment Incm Other Fnds$-41,265$-65,090▼ $23,825
Total Assets$360,604$345,111▼ $15,493
Liabilities
Mortgage Notes Payable Secured by Investment Property$275,000$275,000→ $0
Unsecured Notes Loans Payable$70,097$68,888▼ $1,209
Other Liabilities$54,500$49,900▼ $4,600
Accounts Payable and Accrued Expenses$2,272$16,413▲ $14,141
Total Liabilities$401,869$410,201▲ $8,332
Net Assets / Fund Balance
Total Net Assets Fund Balance$-41,265$-65,090▼ $23,825
Total Liabilities and Net Assets / Fund Balance$360,604$345,111▼ $15,493

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$321,837-
Land$24,621--
Equipment$164,130$230,197-
Leasehold Improvements$106,185$14,942-
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
Chandra HankinsDirector$29,357$29,357

Board Members and Trustees

NameTitle
Rick AhlschlagerPresident
Darren EliansonDirector
Kevin KalvodaDirector
Travis VoegeleDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$99,574
Program Service Revenue
$200,826
Investment Income
$0
Other Revenue
$168,928
All Other Contributions
$6,318
Change in Net Assets
$-23,825
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$266,651
Salaries, Compensation, and Employee Benefits$226,502
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$207,775--$207,775
Travel$45,935--$45,935
Depreciation Depletion$42,749--$42,749
Other Expenses$33,071--$33,071
Occupancy$25,663--$25,663
Insurance$25,337--$25,337
Payroll Taxes$18,727--$18,727
Advertising$9,001--$9,001
All Other Expenses$8,676--$8,676
Office Expenses$3,741--$3,741
Interest$3,500--$3,500
Fees for Services Accounting$2,775--$2,775
Total Functional Expenses$493,153$0$0$493,153
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$8,550
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Liability$34,400
Lightspeed Operation Loan$15,500
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
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“Classes of members or stockholders organized with members”

Member election for additional members Part VI line 7A

“Election of members and their rights. The members of the club elect all the representatives of the governing body”

Governing body decisions Part VI line 7B

“Decisions subject to approval of members decisions that meet requirements of the governing document are brought to the general membership for approval before implementation”

Form 990 governing body review Part VI line 11

“Organizations process to review form 990 tax forms are available for review by the organization at any time upon request”

Governing documents etc available to public Part VI line 19

“Governing documents disclosure explanation. Beulah municipal golf course meeting minutes are posted to the official website, www.blacksandsgolfcourse.com, where any governing documents are availble upon request”

Filing and Contact Details

Filer

Filer Name
Beulah Municipal Golf Course
EIN
45-0397806
In Care Of
% CHANDRA HANKINS
Phone
7018732929
Address
PO BOX 844, BEULAH, ND 58523-0844
Doing Business As
Black Sands Golf Course

Signing Officer

Name
Chandra Hankins
Title
Director
Phone
4064801018
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
Nd
Voting Board Members
5
Independent Board Members
5
Employees
35

Preparer

Firm
Mehling Tax & Accounting Inc
Address
PO Box 2039, Billings, MT 59103
Preparer
Brian Torgerson
Phone
4062542724
Supplemental Narrative

Additional Explanations

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

“Depreciation was not calculated in any prior years. To correct that, 12/31/2020 accumulated depreciation was calculated as a prior period adjustment.”

Part III response or note to any other line in Part III

“All other accomplishments. Provide an entertaining facility for beulah and surrounding communities. Operates a nine hole golf course, driving range and club house with food and beverages. Serves all people in the area.”

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CLASSES OF MEMBERS OR STOCKHOLDERS ORGANIZED WITH MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELECTION OF MEMBERS AND THEIR RIGHTS. THE MEMBERS OF THE CLUB ELECT ALL THE REPRESENTATIVES OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS SUBJECT TO APPROVAL OF MEMBERS DECISIONS THAT MEET REQUIREMENTS OF THE GOVERNING DOCUMENT ARE BROUGHT TO THE GENERAL MEMBERSHIP FOR APPROVAL BEFORE IMPLEMENTATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATIONS PROCESS TO REVIEW FORM 990 TAX FORMS ARE AVAILABLE FOR REVIEW BY THE ORGANIZATION AT ANY TIME UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS DISCLOSURE EXPLANATION. BEULAH MUNICIPAL GOLF COURSE MEETING MINUTES ARE POSTED TO THE OFFICIAL WEBSITE, WWW.BLACKSANDSGOLFCOURSE.COM, WHERE ANY GOVERNING DOCUMENTS ARE AVAILBLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DEPRECIATION WAS NOT CALCULATED IN ANY PRIOR YEARS. TO CORRECT THAT, 12/31/2020 ACCUMULATED DEPRECIATION WAS CALCULATED AS A PRIOR PERIOD ADJUSTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL OTHER ACCOMPLISHMENTS. PROVIDE AN ENTERTAINING FACILITY FOR BEULAH AND SURROUNDING COMMUNITIES. OPERATES A NINE HOLE GOLF COURSE, DRIVING RANGE AND CLUB HOUSE WITH FOOD AND BEVERAGES. SERVES ALL PEOPLE IN THE AREA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part III response or note to any other line in Part III
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHANDRA HANKINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04064801018
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BEULAH MUNICIPAL GOLF COURSE
ReturnHeader/Filer/BusinessNameControlTxt0BEUL
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ReturnHeader/Filer/InCareOfNm0% CHANDRA HANKINS
ReturnHeader/Filer/PhoneNum07018732929
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ReturnHeader/Filer/USAddress/CityNm0BEULAH
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463637074
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mehling Tax & Accounting Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 2039
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Billings
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059103
ReturnHeader/PreparerPersonGrp/PhoneNum04062542724
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN TORGERSON
ReturnHeader/ReturnTs02025-11-17T09:51:50-05:00
ReturnHeader/ReturnTypeCd0990

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