Civic Intelligence

Cimarron Golf Club Inc.

990 • Fiscal year 2015 • EIN 48-0887417

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 25, 2016

PO Box 1113Cimarron, KS 67835

(620) 855-7003

Siviq Scores

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

Liabilities / Assets

77th percentile

0.10x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

87th percentile

0.22x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

31st percentile

-4.3%

Higher net margin than 31% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

87th percentile

$33,453

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 17.9% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

40th percentile

-2.4%

Faster asset growth than 40% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

31st percentile

-12%

Faster revenue growth than 31% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$395,485

Down $9,726 (-2.4%) from 2014

Net Assets

Down

$354,013

Down $8,047 (-2.2%) from 2014

Liabilities

Down

$41,472

Down $1,679 (-3.9%) from 2014

Revenue

Down

$187,009

Down $26,314 (-12%) from 2014

Expenses

Up

$195,056

Up $22,645 (+13%) from 2014

Net Income

Down

-$8,047

Down $48,959 (-120%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $184,735Liabilities 2010: $0Net Assets 2010: $184,7352010Assets 2011: $253,547Liabilities 2011: $35,553Net Assets 2011: $217,9942011Assets 2012: $299,696Liabilities 2012: $31,239Net Assets 2012: $268,4572012Assets 2013: $359,330Liabilities 2013: $56,210Net Assets 2013: $303,1202013Assets 2014: $405,211Liabilities 2014: $43,151Net Assets 2014: $362,0602014Assets 2015: $395,485Liabilities 2015: $41,472Net Assets 2015: $354,0132015Assets 2016: $403,538Liabilities 2016: $46,942Net Assets 2016: $356,5962016Assets 2017: $412,549Liabilities 2017: $85,634Net Assets 2017: $326,9152017Assets 2018: $381,562Liabilities 2018: $57,639Net Assets 2018: $323,9232018Assets 2019: $379,190Liabilities 2019: $33,423Net Assets 2019: $345,7672019Assets 2020: $664,913Liabilities 2020: $45,589Net Assets 2020: $619,3242020Assets 2021: $652,157Liabilities 2021: $26,764Net Assets 2021: $625,3932021Assets 2022: $612,229Liabilities 2022: $36,738Net Assets 2022: $575,4912022Assets 2023: $627,006Liabilities 2023: $33,791Net Assets 2023: $593,2152023Assets 2024: $626,843Liabilities 2024: $21,364Net Assets 2024: $605,4792024

Highlighted filing

2015

Assets$395,485
Liabilities$41,472
Net Assets$354,013

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $111,6602010Expenses 2011: $112,1732011Expenses 2012: $139,0052012Revenue 2013: $156,716Expenses 2013: $122,053Net Income 2013: $34,6632013Revenue 2014: $213,323Expenses 2014: $172,411Net Income 2014: $40,9122014Revenue 2015: $187,009Expenses 2015: $195,056Net Income 2015: -$8,0472015Revenue 2016: $184,238Expenses 2016: $181,655Net Income 2016: $2,5832016Revenue 2017: $169,361Expenses 2017: $199,764Net Income 2017: -$30,4032017Revenue 2018: $330,146Expenses 2018: $333,138Net Income 2018: -$2,9922018Revenue 2019: $370,130Expenses 2019: $348,286Net Income 2019: $21,8442019Revenue 2020: $677,806Expenses 2020: $404,251Net Income 2020: $273,5552020Revenue 2021: $392,579Expenses 2021: $386,510Net Income 2021: $6,0692021Revenue 2022: $391,353Expenses 2022: $433,850Net Income 2022: -$42,4972022Revenue 2023: $441,870Expenses 2023: $424,146Net Income 2023: $17,7242023Revenue 2024: $472,473Expenses 2024: $460,209Net Income 2024: $12,2642024

Highlighted filing

2015

Revenue$187,009
Expenses$195,056
Net Income-$8,047
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 25, 2016
Return Version
2015v2.1
Gross Receipts
$205,901
Mission and Program Overview

Mission

The corporation provides access at its facility to golf and golf training programs for people of all social strata, with a strong emphasis and priority on providing children and young people, regardless of race and economic background, the opportunity to learn to play golf.

Provide golf access and training to youth

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$236,459$231,932▼ $4,527
Savings and Temporary Cash Investments$154,946$148,248▼ $6,698
Inventories for Sale or Use$13,805$12,913▼ $892
Accounts Receivable-$2,392-
Cash and Non-Interest-Bearing Accounts$1--
Total Assets$405,211$395,485▼ $9,726
Liabilities
Mortgage Notes Payable Secured by Investment Property$43,151$29,845▼ $13,306
Accounts Payable and Accrued Expenses-$11,627-
Total Liabilities$43,151$41,472▼ $1,679
Net Assets / Fund Balance
Unrestricted Net Assets$362,060$354,013▼ $8,047
Total Net Assets Fund Balance$362,060$354,013▼ $8,047
Total Liabilities and Net Assets / Fund Balance$405,211$395,485▼ $9,726

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$51,468$120,134$171,602
Buildings$130,503$22,619$153,122
Other Land Buildings$49,961$7,009$56,970
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Mike BurkhartManagerFT$33,453$33,453

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$94,097
Program Service Revenue
$66,421
Investment Income
$246
Other Revenue
$26,245
All Other Contributions
$34,082
Change in Net Assets
$-8,047

Audited Revenue Reconciliation

Revenue per Audited Statements
$187,009
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$147,407
Total Revenue per Audited Statements
$334,416
Total Revenue per Form 990
$187,009
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$186,063
Salaries, Compensation, and Employee Benefits$8,993
Total Fundraising Expense$4,003
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$30,347--$30,347
Other Salaries and Wages$7,326$1,667-$8,993
All Other Expenses$2,435$1,734$4,003$8,172
Insurance$7,455$392-$7,847
Travel$113$5,183-$5,296
Other Expenses$5,029$59-$5,088
Occupancy$3,188$168-$3,356
Fees for Services Other$3,000--$3,000
Fees for Services Accounting-$2,800-$2,800
Interest$977--$977
Conferences and Meetings$900--$900
Office Expenses$614--$614
Advertising$407--$407
Total Functional Expenses$178,635$12,418$4,003$195,056

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$342,464
Expenses per Audited Statements$195,056
Total Expenses per Form 990$195,056
Expenses Not Reported on Form 990$147,408
Expenses Not Reported on Financial Statements$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The members of the organization consist of any person who has an interest in the charitable and educational objectives of the organization and pays any membership dues.

Form 990, Part VI, Section A, line 7A

Members of the organization elect the board of directors

Form 990, Part VI, Section B, line 11

The Form 990 is reviewed prior to filing by the signing officer.

Form 990, Part VI, Section C, line 19

The organization governing documents, conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Cimarron Golf Club Inc
EIN
48-0887417
Phone
6208557003
Address
PO Box 1113, Cimarron, KS 67835

Signing Officer

Name
Ralph Millershaski
Title
President
Phone
6208557003
Signed
2016-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ralph Millershaski
Formed
1999
Legal Domicile
Ks
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
15

Preparer

Firm
Kennedy McKee & Company LLP
Address
PO Box 1477, Dodge City, KS 67801-1477
Preparer
Patrick Friess
Phone
6202273135
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The organization has not identified any uncertainties in federal or state income taxes for any open tax years as of December 31, 2015. The organization's federal Return of Organization Exempt from Income Tax (Form 990) for December 31, 2015, 2014, and 2013 are subject to examination by the IRS, generally for three years after they were filed.

Part XI, Line 2D - Other Adjustments:

Non-cash City of Cimarron appropriation to the organization for salaries 147,407.

Part XII, Line 2D - Other Adjustments:

Salaries paid by City of Cimarron 147,407. Rounding 1.

Raw XML AppendixShowing 400 of 436 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/PYTotalExpensesAmt0172411
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0213323
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-8047
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt011670
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt092666
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0154946
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0148248
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt034082
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt022275
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt024448
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt026017
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt021488
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0128310
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0246
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0261
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0163
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0670
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99930
IRS990ScheduleA/PublicSupportPY170Pct00.99950
IRS990ScheduleA/PublicSupportTotal170Amt0894323
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0167000
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0159000
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0147000
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0132000
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0161013
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0766013
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0201082
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0181275
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0171448
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0158017
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0182501
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0894323
IRS990ScheduleA/TotalSupportAmt0894993
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0130503
IRS990ScheduleD/BuildingsGrp/DepreciationAmt022619
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0153122
IRS990ScheduleD/EquipmentGrp/BookValueAmt051468
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0120134
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0171602
IRS990ScheduleD/ExpensesNotReportedAmt0147408
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0195056
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0147408
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt049961
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07009
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt056970
IRS990ScheduleD/OtherRevenueAmt0147407
IRS990ScheduleD/RevenueNotReportedAmt0147407
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0187009
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The organization has not identified any uncertainties in federal or state income taxes for any open tax years as of December 31, 2015. The organization's federal Return of Organization Exempt from Income Tax (Form 990) for December 31, 2015, 2014, and 2013 are subject to examination by the IRS, generally for three years after they were filed.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Non-cash City of Cimarron appropriation to the organization for salaries 147,407.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Salaries paid by City of Cimarron 147,407. Rounding 1.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0231932
IRS990ScheduleD/TotalExpensesPerForm990Amt0195056
IRS990ScheduleD/TotalRevenuePerForm990Amt0187009
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0334416
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0342464
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The members of the organization consist of any person who has an interest in the charitable and educational objectives of the organization and pays any membership dues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members of the organization elect the board of directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990 is reviewed prior to filing by the signing officer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization governing documents, conflict of interest policy and financial statements are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0405211
IRS990/TotalAssetsEOYAmt0395485
IRS990/TotalAssetsGrp/BOYAmt0405211
IRS990/TotalAssetsGrp/EOYAmt0395485
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt094097
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04003
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012418
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0178635
IRS990/TotalFunctionalExpensesGrp/TotalAmt0195056
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt043151
IRS990/TotalLiabilitiesEOYAmt041472
IRS990/TotalLiabilitiesGrp/BOYAmt043151
IRS990/TotalLiabilitiesGrp/EOYAmt041472
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0362060
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0354013
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0178635
IRS990/TotalProgramServiceRevenueAmt066421
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0246
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt092666
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0187009
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0405211
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0395485
IRS990/TotReportableCompRltdOrgAmt033453
IRS990/TravelGrp/ManagementAndGeneralAmt05183
IRS990/TravelGrp/ProgramServicesAmt0113
IRS990/TravelGrp/TotalAmt05296
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0362060
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0354013
IRS990/UponRequestInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.27$0.21$6.05$4.72$4.60$0.12
2023Detailed filing. Detailed filing data is available for this year.$6.27$0.34$5.93$4.42$4.24$0.18
2022Detailed filing. Detailed filing data is available for this year.$6.12$0.37$5.75$3.91$4.34$0.42
2021Detailed filing. Detailed filing data is available for this year.$6.52$0.27$6.25$3.93$3.87$0.06
2020Detailed filing. Detailed filing data is available for this year.$6.65$0.46$6.19$6.78$4.04$2.74
2019Detailed filing. Detailed filing data is available for this year.$3.79$0.33$3.46$3.70$3.48$0.22
2018Detailed filing. Detailed filing data is available for this year.$3.82$0.58$3.24$3.30$3.33$0.03
2017Detailed filing. Detailed filing data is available for this year.$4.13$0.86$3.27$1.69$2.00$0.30
2016Detailed filing. Detailed filing data is available for this year.$4.04$0.47$3.57$1.84$1.82$0.03
2015Detailed filing. Detailed filing data is available for this year.$3.95$0.41$3.54$1.87$1.95$0.08
2014Detailed filing. Detailed filing data is available for this year.$4.05$0.43$3.62$2.13$1.72$0.41
2013Detailed filing. Detailed filing data is available for this year.$3.59$0.56$3.03$1.57$1.22$0.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.00$0.31$2.68$1.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$0.36$2.18$1.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.00$1.85$1.12