Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
EIN 47-1083814 • 501(c)3 • Miller, SD
Profile
Social organization providing recreational and social activities for the benefit of the public.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
81st percentile
Higher net margin than 81% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
82nd percentile
Faster asset growth than 82% of similar nonprofits.
Revenue Growth
82nd percentile
Faster revenue growth than 82% of similar nonprofits.
Assets
Up$454,808
Up $29,058 (+6.8%) from 2024
Liabilities
Down$10,891
Down $5,299 (-33%) from 2024
Net Assets
Up$443,917
Up $34,357 (+8.4%) from 2024
Revenue
Up$268,339
Up $14,151 (+5.6%) from 2024
Expenses
Down$233,982
Down $8,451 (-3.5%) from 2024
Net Income
Up$34,357
Up $22,602 (+192%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Social organization providing recreational and social activities for the benefit of the public.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $278,809 | $386,747 | ▲ $107,938 |
| Cash and Non-Interest-Bearing Accounts | $143,934 | $65,339 | ▼ $78,595 |
| Inventories for Sale or Use | $2,925 | $2,640 | ▼ $285 |
| Total Assets | $425,750 | $454,808 | ▲ $29,058 |
| Other Assets Total | $82 | $82 | → $0 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $15,971 | $10,891 | ▼ $5,080 |
| Other Liabilities | $219 | - | - |
| Total Liabilities | $16,190 | $10,891 | ▼ $5,299 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $409,560 | $443,917 | ▲ $34,357 |
| Total Net Assets Fund Balance | $409,560 | $443,917 | ▲ $34,357 |
| Total Liabilities and Net Assets / Fund Balance | $425,750 | $454,808 | ▲ $29,058 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $66,607 | $254,989 | $321,596 |
| Other Land Buildings | $237,624 | $39,575 | $277,199 |
| Buildings | $72,516 | $23,815 | $96,331 |
| Land | $10,000 | - | $10,000 |
| Name | Title |
|---|---|
| Monte Heilman | President |
| Chellee Naber | Director |
| Karen Rogers | Director |
| Tim Bode | Secretary |
| Reno Brueggeman | Treasurer |
| Dylan Templeton | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $139,557 |
| Salaries, Compensation, and Employee Benefits | $94,425 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $74,209 | $8,245 | - | $82,454 |
| Depreciation Depletion | $35,024 | - | - | $35,024 |
| All Other Expenses | $11,773 | $13,562 | - | $25,335 |
| Occupancy | $1,665 | $14,979 | - | $16,644 |
| Payroll Taxes | $10,774 | $1,197 | - | $11,971 |
| Insurance | - | $11,135 | - | $11,135 |
| Other Expenses | $8,948 | $910 | - | $8,948 |
| Fees for Services Accounting | - | $6,116 | - | $6,116 |
| Interest | - | $703 | - | $703 |
| Office Expenses | - | $194 | - | $194 |
| Advertising | $84 | - | - | $84 |
| Total Functional Expenses | $176,941 | $57,041 | $0 | $233,982 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Members of the miller golf course consists of individuals who pay membership dues each year”
“Members elect officers and directors. Officers and directors hold regular officer and committee meetings. Officers and directors run the day-to- day operations of the miller golf course.”
“Members elect officers and directors. Officers and directors hold regular officer and committee meetings. Actions are reported and voted on at special business meetings or the annual meeting.”
“Form 990 is presented to the president for review. It is available upon request by the members and presented to the board at the monthly meeting.”
“Compensation of clubhouse staff and course managers are approved by the officers of the miller golf course.”
“Copies of the coverning documents are given to the officers. These documents would be available upon request to members.”
“Fertilizer 6,230 0 0 credit card fees 0 5,617 0 dues & subcriptions 0 5,084 0 fuel 4,323 0 0 bank fees 0 1,710 0 league expense 1,220 0 0 handicap expense 0 486 0 licenses 0 400 0 cash short 0 139 0 post office box 0 126 0 total 11,773 13,562 0”
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/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SOCIAL ORGANIZATION PROVIDING RECREATIONAL AND SOCIAL ACTIVITIES FOR THE BENEFIT OF THE PUBLIC. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 84 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 84 |
| IRS990/AllOtherContributionsAmt | 0 | 2000 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 13562 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 11773 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 25335 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MILLER GOLF COURSE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6058532652 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 11 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MILLER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 57362 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 143934 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 65339 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 53217 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 139557 |
| IRS990/CYOtherRevenueAmt | 0 | 65415 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 200924 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 34357 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 94425 |
| IRS990/CYTotalExpensesAmt | 0 | 233982 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 268339 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 35024 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 35024 |
| IRS990/Desc | 0 | TOURNAMENTS AND RAFFLES ARE USED TO RAISE MONIES TO MAINTAIN THE GOLF COURSE. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 15 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 176941 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6116 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6116 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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 | TIM BODE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RENO BRUEGGEMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MONTE HEILMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CHELLEE NABER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KAREN ROGERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DYLAN TEMPLETON |
| 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 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE PRESIDE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2014 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 256 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 330105 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 12150 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 115031 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 256 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 11135 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 11135 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 703 |
| IRS990/InterestGrp/TotalAmt | 0 | 703 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 2925 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 2640 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 318379 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 278809 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 386747 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 705126 |
| IRS990/LegalDomicileStateCd | 0 | SD |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 8549 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | SOCIAL ORGANIZATION PROVIDING RECREATIONAL AND SOCIAL ACTIVITIES FOR THE BENEFIT OF THE PUBLIC. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 15971 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 10891 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 409560 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 443917 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 61814 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 61814 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3601 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 3601 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 409560 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 443917 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 14979 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1665 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 16644 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 194 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 194 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 82 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 82 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | RAFFLE EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 3 | TOURNAMENT EXPENSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 910 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 16963 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 9314 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 8187 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 8948 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 16963 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 9314 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 9097 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 8948 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 219 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 8245 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 74209 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 82454 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1197 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 10774 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 11971 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | MONTE HEILMAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 561499 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 561000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LEAGUE/TOURNAMENT |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | RAFFLES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | CART STORAGE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 86350 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 74824 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 20050 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 19700 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 86350 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 74824 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 20050 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 19700 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 3000 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 150613 |
| IRS990/PYOtherRevenueAmt | 0 | 67914 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 183274 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 11755 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 91820 |
| IRS990/PYTotalExpensesAmt | 0 | 242433 |
| IRS990/PYTotalRevenueAmt | 0 | 254188 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 34357 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 3601 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 200924 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 2000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 3000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 10950 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1320 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 93660 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 110930 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 1607616 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 110930 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 2000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 3000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 10950 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1320 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 93660 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 110930 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 110930 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 72516 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 23815 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 96331 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 66607 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 254989 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 321596 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 10000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 10000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 237624 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 39575 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 277199 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 386747 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBERS OF THE MILLER GOLF COURSE CONSISTS OF INDIVIDUALS WHO PAY MEMBERSHIP DUES EACH YEAR |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS ELECT OFFICERS AND DIRECTORS. OFFICERS AND DIRECTORS HOLD REGULAR OFFICER AND COMMITTEE MEETINGS. OFFICERS AND DIRECTORS RUN THE DAY-TO- DAY OPERATIONS OF THE MILLER GOLF COURSE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERS ELECT OFFICERS AND DIRECTORS. OFFICERS AND DIRECTORS HOLD REGULAR OFFICER AND COMMITTEE MEETINGS. ACTIONS ARE REPORTED AND VOTED ON AT SPECIAL BUSINESS MEETINGS OR THE ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FORM 990 IS PRESENTED TO THE PRESIDENT FOR REVIEW. IT IS AVAILABLE UPON REQUEST BY THE MEMBERS AND PRESENTED TO THE BOARD AT THE MONTHLY MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMPENSATION OF CLUBHOUSE STAFF AND COURSE MANAGERS ARE APPROVED BY THE OFFICERS OF THE MILLER GOLF COURSE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | COPIES OF THE COVERNING DOCUMENTS ARE GIVEN TO THE OFFICERS. THESE DOCUMENTS WOULD BE AVAILABLE UPON REQUEST TO MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | FERTILIZER 6,230 0 0 CREDIT CARD FEES 0 5,617 0 DUES & SUBCRIPTIONS 0 5,084 0 FUEL 4,323 0 0 BANK FEES 0 1,710 0 LEAGUE EXPENSE 1,220 0 0 HANDICAP EXPENSE 0 486 0 LICENSES 0 400 0 CASH SHORT 0 139 0 POST OFFICE BOX 0 126 0 TOTAL 11,773 13,562 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART IX, LINE 24E |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MONTE HEILMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MILLER GOLF COURSE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MILL |
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| ReturnHeader/Filer/PhoneNum | 0 | 6058532652 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 111 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ELO PROF LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 951 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HURON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 57350 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6053528573 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | HOUSTYN P HEINZ CPA |
| ReturnHeader/ReturnTs | 0 | 2026-03-20T12:33:35-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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