Civic Intelligence

Miller Golf Course

990 • Fiscal year 2016 • EIN 47-1083814

Jan 01, 2016 to Dec 31, 2016 • Filed on May 11, 2017

PO Box 111Miller, SD 57362

(605) 853-2652

Siviq Scores

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

Liabilities / Assets

87th percentile

0.39x

Higher debt load relative to assets than 87% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

94th percentile

0.74x

Higher debt load relative to revenue than 94% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

24th percentile

-9.7%

Higher net margin than 24% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

84th percentile

$23,696

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 16.2% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

30th percentile

-8.7%

Faster asset growth than 30% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

8th percentile

-54%

Faster revenue growth than 8% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$274,181

Down $26,264 (-8.7%) from 2015

Net Assets

Down

$166,366

Down $14,188 (-7.9%) from 2015

Liabilities

Down

$107,815

Down $12,076 (-10%) from 2015

Revenue

Down

$146,576

Down $173,984 (-54%) from 2015

Expenses

Up

$160,764

Up $20,758 (+15%) from 2015

Net Income

Down

-$14,188

Down $194,742 (-108%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2015: $300,445Liabilities 2015: $119,891Net Assets 2015: $180,5542015Assets 2016: $274,181Liabilities 2016: $107,815Net Assets 2016: $166,3662016Assets 2017: $257,874Liabilities 2017: $89,193Net Assets 2017: $168,6812017Assets 2018: $257,097Liabilities 2018: $90,828Net Assets 2018: $166,2692018Assets 2019: $249,032Liabilities 2019: $70,908Net Assets 2019: $178,1242019Assets 2020: $281,570Liabilities 2020: $73,461Net Assets 2020: $208,1092020Assets 2021: $297,254Liabilities 2021: $30,334Net Assets 2021: $266,9202021Assets 2022: $319,671Liabilities 2022: $25,686Net Assets 2022: $293,9852022Assets 2023: $418,702Liabilities 2023: $20,897Net Assets 2023: $397,8052023Assets 2024: $425,750Liabilities 2024: $16,190Net Assets 2024: $409,5602024Assets 2025: $454,808Liabilities 2025: $10,891Net Assets 2025: $443,9172025

Highlighted filing

2016

Assets$274,181
Liabilities$107,815
Net Assets$166,366

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2015: $320,560Expenses 2015: $140,006Net Income 2015: $180,5542015Revenue 2016: $146,576Expenses 2016: $160,764Net Income 2016: -$14,1882016Revenue 2017: $154,726Expenses 2017: $152,411Net Income 2017: $2,3152017Revenue 2018: $170,512Expenses 2018: $172,924Net Income 2018: -$2,4122018Revenue 2019: $171,434Expenses 2019: $159,579Net Income 2019: $11,8552019Revenue 2020: $200,960Expenses 2020: $170,975Net Income 2020: $29,9852020Revenue 2021: $251,709Expenses 2021: $192,898Net Income 2021: $58,8112021Revenue 2022: $258,404Expenses 2022: $231,339Net Income 2022: $27,0652022Revenue 2023: $359,765Expenses 2023: $255,945Net Income 2023: $103,8202023Revenue 2024: $254,188Expenses 2024: $242,433Net Income 2024: $11,7552024Revenue 2025: $268,339Expenses 2025: $233,982Net Income 2025: $34,3572025

Highlighted filing

2016

Revenue$146,576
Expenses$160,764
Net Income-$14,188
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 11, 2017
Return Version
2016v3.0
Gross Receipts
$204,865
Mission and Program Overview

Mission

Social organization providing recreational and social activities for the benefit of the public.

To operate a golf course for the benefit of the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$292,029$264,394▼ $27,635
Cash and Non-Interest-Bearing Accounts$5,923$4,674▼ $1,249
Inventories for Sale or Use$1,850$4,356▲ $2,506
Other Notes and Loans Receivable, Net-$620-
Savings and Temporary Cash Investments$505$0▼ $505
Accounts Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$300,445$274,181▼ $26,264
Other Assets Total$138$137▼ $1
Liabilities
Mortgage Notes Payable Secured by Investment Property$119,836$107,760▼ $12,076
Other Liabilities$55$55→ $0
Total Liabilities$119,891$107,815▼ $12,076
Net Assets / Fund Balance
Unrestricted Net Assets$180,554$166,366▼ $14,188
Total Net Assets Fund Balance$180,554$166,366▼ $14,188
Total Liabilities and Net Assets / Fund Balance$300,445$274,181▼ $26,264

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$163,404$27,712$191,116
Buildings$67,232$2,768$70,000
Equipment$23,758$14,622$38,380
Land$10,000-$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Richard LoseyClubhouse ManagerFT$23,696$23,696
John GoehringCourse ManagerFT$18,525$18,525

Board Members and Trustees

NameTitle
Terry AugspurgerPresident
Nehemia VolquardsenVice President
Brian BonebrightDirector
Robert TempletonDirector
Roxanne ZacherDirector
Teresa EschenbaumSecretary
Dwan DegeestTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,170
Program Service Revenue
$82,162
Investment Income
$1
Other Revenue
$52,243
All Other Contributions
$12,170
Change in Net Assets
$-14,188
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,933
Salaries, Compensation, and Employee Benefits$59,436
Grants and Similar Amounts Paid$395
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$42,221-$42,221
Depreciation Depletion-$29,291-$29,291
All Other Expenses$3,156$12,168-$15,324
Other Salaries and Wages-$10,430-$10,430
Payroll Taxes-$6,785-$6,785
Insurance-$5,744-$5,744
Interest-$4,889-$4,889
Other Expenses$3,920$8,951-$3,920
Advertising-$2,528-$2,528
Fees for Services Accounting-$1,917-$1,917
Travel-$1,000-$1,000
Office Expenses-$986-$986
Grants to Domestic Orgs$395--$395
Total Functional Expenses$7,471$153,293$0$160,764
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Nonqaulified Dividend$55
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Members of the miller golf course consists of individuals who pay membership dues each year.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

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.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

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, Part VI, Line 11B: Form 990 Review Process

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.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation of clubhouse and course managers are approved by the officers of the miller golf course.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Copies of the governing documents are given to the officers. These documents would be available upon request to members.

Filing and Contact Details

Filer

Filer Name
Miller Golf Course
EIN
47-1083814
Phone
6058532652
Address
PO BOX 111, MILLER, SD 57362

Signing Officer

Name
Nehemia Volquardsen
Title
Vice President
Signed
2017-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nehemia Volquardsen
Formed
2014
Legal Domicile
Sd
Voting Board Members
151
Independent Board Members
151
Employees
12

Preparer

Firm
Dwan DeGeest CPA PC
Address
PO Box 197, Miller, SD 57362-0197
Preparer
Andrea Jones
Phone
6058532682
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0502
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11279
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0502
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11279
IRS990/OtherRevenueTotalAmt01781
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010430
IRS990/OtherSalariesAndWagesGrp/TotalAmt010430
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0620
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06785
IRS990/PayrollTaxesGrp/TotalAmt06785
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0NEHEMIA VOLQUARDSEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LEAGUE/TOURNAMENT/RAFFLES
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc2SCORE CARD ADS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt031301
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt150761
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2100
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt150761
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2100
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0173068
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt085257
IRS990/PYOtherRevenueAmt046330
IRS990/PYProgramServiceRevenueAmt0101161
IRS990/PYRevenuesLessExpensesAmt0180554
IRS990/PYSalariesCompEmpBnftPaidAmt054749
IRS990/PYTotalExpensesAmt0140006
IRS990/PYTotalRevenueAmt0320560
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-14188
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt011231
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt031303
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0505
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0224880
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0268451
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
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IRS990ScheduleA/SubstantialContributorsTotAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0224880
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IRS990ScheduleA/TotalSupportAmt0268451
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleD/BuildingsGrp/BookValueAmt067232
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02768
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt070000
IRS990ScheduleD/EquipmentGrp/BookValueAmt023758
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014622
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt038380
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0163404
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt027712
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0191116
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt055
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED NONQAULIFIED DIVIDEND
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0264394
IRS990ScheduleD/TotalLiabilityAmt055
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE MILLER GOLF COURSE CONSISTS OF INDIVIDUALS WHO PAY MEMBERSHIP DUES EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS 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/ExplanationTxt2MEMBERS 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/ExplanationTxt3FORM 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/ExplanationTxt4COMPENSATION OF CLUBHOUSE AND COURSE MANAGERS ARE APPROVED BY THE OFFICERS OF THE MILLER GOLF COURSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COPIES OF THE GOVERNING DOCUMENTS ARE GIVEN TO THE OFFICERS. THESE DOCUMENTS WOULD BE AVAILABLE UPON REQUEST TO MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0300445
IRS990/TotalAssetsEOYAmt0274181
IRS990/TotalAssetsGrp/BOYAmt0300445
IRS990/TotalAssetsGrp/EOYAmt0274181
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt012170
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0153293
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt07471
IRS990/TotalFunctionalExpensesGrp/TotalAmt0160764
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0119891
IRS990/TotalLiabilitiesEOYAmt0107815
IRS990/TotalLiabilitiesGrp/BOYAmt0119891
IRS990/TotalLiabilitiesGrp/EOYAmt0107815
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0180554
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0166366
IRS990/TotalProgramServiceExpensesAmt07471
IRS990/TotalProgramServiceRevenueAmt082162
IRS990/TotalReportableCompFromOrgAmt042221
IRS990/TotalRevenueGrp/ExclusionAmt01

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