Civic Intelligence

Link Hills Country Club

EIN 62-0534024 • 501(c)7 • Greeneville, TN

Profile

The nature and purpose of the club is to operate a private, non-profit, golf, tennis, swimming and social club for the recreation pleasure and benefit of its members and their quests.

PO Box 266Greeneville, TN 37744
Siviq Scores

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

Liabilities / Assets

99th percentile

3.28x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.86x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Net Margin

10th percentile

-15%

Higher net margin than 10% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$50,711

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Asset Growth

88th percentile

18%

Faster asset growth than 88% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-1.6%

Faster revenue growth than 26% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$253,135

Up $38,236 (+18%) from 2023

Liabilities

Up

$829,980

Up $179,449 (+28%) from 2023

Net Assets

Down

-$576,845

Down $141,213 (-32%) from 2023

Revenue

Down

$963,769

Down $15,414 (-1.6%) from 2023

Expenses

Up

$1,104,982

Up $8,895 (+0.8%) from 2023

Net Income

Down

-$141,213

Down $24,309 (-21%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500K-$1.0MAssets 2011: $268,920Liabilities 2011: $177,608Net Assets 2011: $91,3122011Assets 2012: $243,997Liabilities 2012: $174,730Net Assets 2012: $69,2672012Assets 2013: $220,141Liabilities 2013: $162,192Net Assets 2013: $57,9492013Assets 2014: $116,218Liabilities 2014: $212,519Net Assets 2014: -$96,3012014Assets 2015: $145,368Liabilities 2015: $269,100Net Assets 2015: -$123,7322015Assets 2016: $108,572Liabilities 2016: $239,723Net Assets 2016: -$131,1512016Assets 2017: $126,958Liabilities 2017: $308,594Net Assets 2017: -$181,6362017Assets 2018: $132,371Liabilities 2018: $322,743Net Assets 2018: -$190,3722018Assets 2019: $136,493Liabilities 2019: $366,803Net Assets 2019: -$230,3102019Assets 2020: $225,216Liabilities 2020: $494,415Net Assets 2020: -$269,1992020Assets 2021: $249,622Liabilities 2021: $569,423Net Assets 2021: -$319,8012021Assets 2022: $250,407Liabilities 2022: $532,450Net Assets 2022: -$282,0432022Assets 2023: $214,899Liabilities 2023: $650,531Net Assets 2023: -$435,6322023Assets 2024: $253,135Liabilities 2024: $829,980Net Assets 2024: -$576,8452024

Highlighted filing

2024

Assets$253,135
Liabilities$829,980
Net Assets-$576,845

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $909,3782011Revenue 2012: $871,610Expenses 2012: $893,655Net Income 2012: -$22,0452012Revenue 2013: $844,400Expenses 2013: $864,050Net Income 2013: -$19,6502013Revenue 2014: $706,812Expenses 2014: $861,062Net Income 2014: -$154,2502014Revenue 2015: $775,952Expenses 2015: $803,383Net Income 2015: -$27,4312015Revenue 2016: $749,900Expenses 2016: $757,319Net Income 2016: -$7,4192016Revenue 2017: $794,730Expenses 2017: $845,215Net Income 2017: -$50,4852017Revenue 2018: $884,604Expenses 2018: $893,340Net Income 2018: -$8,7362018Revenue 2019: $870,967Expenses 2019: $909,692Net Income 2019: -$38,7252019Revenue 2020: $810,048Expenses 2020: $844,733Net Income 2020: -$34,6852020Revenue 2021: $937,077Expenses 2021: $987,679Net Income 2021: -$50,6022021Revenue 2022: $1,056,199Expenses 2022: $1,018,441Net Income 2022: $37,7582022Revenue 2023: $979,183Expenses 2023: $1,096,087Net Income 2023: -$116,9042023Revenue 2024: $963,769Expenses 2024: $1,104,982Net Income 2024: -$141,2132024

Highlighted filing

2024

Revenue$963,769
Expenses$1,104,982
Net Income-$141,213

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.83$0.58$0.96$1.10$0.14
2023Summary only. Only limited summary data is available for this year.$0.21$0.65$0.44$0.98$1.10$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.53$0.28$1.06$1.02$0.04
2021Summary only. Only limited summary data is available for this year.$0.25$0.57$0.32$0.94$0.99$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.49$0.27$0.81$0.84$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.37$0.23$0.87$0.91$0.04
2018Summary only. Only limited summary data is available for this year.$0.13$0.32$0.19$0.88$0.89$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.31$0.18$0.79$0.85$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.24$0.13$0.75$0.76$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.15$0.27$0.12$0.78$0.80$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.21$0.10$0.71$0.86$0.15
2013Detailed filing. Detailed filing data is available for this year.$0.22$0.16$0.06$0.84$0.86$0.02
2012Summary only. Only limited summary data is available for this year.$0.24$0.17$0.07$0.87$0.89$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.18$0.09$0.91
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 9, 2025
Return Version
2024v5.2
Gross Receipts
$1,030,540
Mission and Program Overview

Mission

The nature and purpose of the club is to operate a private, non-profit, golf, tennis, swimming and social club for the recreation pleasure and benefit of its members and their quests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$135,886$156,023▲ $20,137
Land, Buildings, and Equipment, Net$33,273$37,786▲ $4,513
Prepaid Expenses and Deferred Charges$26,464$35,976▲ $9,512
Inventories for Sale or Use$19,276$23,350▲ $4,074
Total Assets$214,899$253,135▲ $38,236
Liabilities
Other Liabilities$265,006$386,001▲ $120,995
Mortgage Notes Payable Secured by Investment Property$247,718$247,077▼ $641
Accounts Payable and Accrued Expenses$137,807$196,902▲ $59,095
Total Liabilities$650,531$829,980▲ $179,449
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-435,632$-576,845▼ $141,213
Total Net Assets Fund Balance$-435,632$-576,845▼ $141,213
Total Liabilities and Net Assets / Fund Balance$214,899$253,135▲ $38,236

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$24,321$3,528$27,849
Equipment$13,465$11,469$24,934
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert WardKey EmployeeFT$50,711$50,711

Board Members and Trustees

NameTitle
Kevin KinserPresident
Rodney BellVice President Secretary
Becky RideoutMember
Bill ArmstrongMember
Brandon HullMember
Curt CollinsMember
Jeff HarrisonMember
Jeff WoodsMember
Kevin BroylesMember
Matty McKeeverMember
Misty YoungbloodMember
Buddy YonzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$582,721
Program Service Revenue
$202,632
Investment Income
$0
Other Revenue
$178,416
All Other Contributions
$160,208
Change in Net Assets
$-141,213
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$625,598
Salaries, Compensation, and Employee Benefits$479,384
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$370,116--$370,116
All Other Expenses$170,558--$170,558
Occupancy$112,937--$112,937
Other Expenses$108,180--$108,180
Current Officers, Directors, Trustees, and Key Employees$50,711--$50,711
Insurance$49,176--$49,176
Payroll Taxes$42,602--$42,602
Information Technology$18,637--$18,637
Other Employee Benefits$15,955--$15,955
Advertising$9,879--$9,879
Office Expenses$4,403--$4,403
Depreciation Depletion$4,195--$4,195
Interest$2,269--$2,269
Conferences and Meetings$500--$500
Total Functional Expenses$1,104,982$0$0$1,104,982
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unearned Revenue$231,949
Federal income taxes$108,875
Accrued Expenses$35,492
Sales Tax Payable$5,423
Line of Credit$4,325
Due Club House Building Fund$500
Accrued payroll-
Trackman Donations-
Due Pro shop$-563
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

990 is reviewed by management and/or governing body to verify input

Form 990, Part VI, Section C, Line 19

Governing documents conflicts of interest policy and financial statements made available to the public upon request

Filing and Contact Details

Filer

Filer Name
Link Hills Country Club
EIN
62-0534024
Phone
4236383114
Address
PO Box 266, Greeneville, TN 37744

Signing Officer

Name
Kevin Kinser
Title
President
Phone
4236383114
Signed
2025-07-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Kinser
Formed
1954
Legal Domicile
Tn
Voting Board Members
12
Independent Board Members
12
Employees
52

Preparer

Firm
David M Ellis CPA
Address
255 W Summer Street, Greeneville, TN 37743
Preparer
David M Ellis
Phone
4237870855
Raw XML AppendixShowing 400 of 427 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/NoDonorRestrictionNetAssetsGrp/BOYAmt0-435632
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-576845
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0112937
IRS990/OccupancyGrp/TotalAmt0112937
IRS990/OfficeExpensesGrp/ProgramServicesAmt04403
IRS990/OfficeExpensesGrp/TotalAmt04403
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt015955
IRS990/OtherEmployeeBenefitsGrp/TotalAmt015955
IRS990/OtherExpensesGrp/Desc0Repairs and Maintenance
IRS990/OtherExpensesGrp/Desc1Misc
IRS990/OtherExpensesGrp/Desc2Gas Oil
IRS990/OtherExpensesGrp/Desc3Equipment Lease
IRS990/OtherExpensesGrp/ProgramServicesAmt074415
IRS990/OtherExpensesGrp/ProgramServicesAmt148972
IRS990/OtherExpensesGrp/ProgramServicesAmt221477
IRS990/OtherExpensesGrp/ProgramServicesAmt3108180
IRS990/OtherExpensesGrp/TotalAmt074415
IRS990/OtherExpensesGrp/TotalAmt148972
IRS990/OtherExpensesGrp/TotalAmt221477
IRS990/OtherExpensesGrp/TotalAmt3108180
IRS990/OtherLiabilitiesGrp/BOYAmt0265006
IRS990/OtherLiabilitiesGrp/EOYAmt0386001
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Golf Tee Markers
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt067499
IRS990/OtherRevenueTotalAmt067499
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0370116
IRS990/OtherSalariesAndWagesGrp/TotalAmt0370116
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt042602
IRS990/PayrollTaxesGrp/TotalAmt042602
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026464
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt035976
IRS990/PrincipalOfficerNm0Kevin Kinser
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/BusinessCd2713910
IRS990/ProgramServiceRevenueGrp/BusinessCd3713910
IRS990/ProgramServiceRevenueGrp/BusinessCd4713910
IRS990/ProgramServiceRevenueGrp/Desc0Golf Course
IRS990/ProgramServiceRevenueGrp/Desc1Locker Rentals
IRS990/ProgramServiceRevenueGrp/Desc2Ballroom Rental
IRS990/ProgramServiceRevenueGrp/Desc3Pool
IRS990/ProgramServiceRevenueGrp/Desc4Tennis
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt048763
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13773
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt27075
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3885
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4225
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0190674
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13773
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27075
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3885
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4225
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0141911
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0591992
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0587376
IRS990/PYOtherRevenueAmt0168137
IRS990/PYProgramServiceRevenueAmt0219054
IRS990/PYRevenuesLessExpensesAmt0-116904
IRS990/PYSalariesCompEmpBnftPaidAmt0508711
IRS990/PYTotalExpensesAmt01096087
IRS990/PYTotalRevenueAmt0979183
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-141213
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03979
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt013465
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011469
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024934
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt024321
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03528
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt027849
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0108875
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1231949
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt235492
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt34325
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt45423
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5-563
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt6500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Unearned Revenue
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Accrued Expenses
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Line of Credit
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Sales Tax Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5Due Pro shop
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6Due Club House Building Fund
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7Accrued payroll
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8Trackman Donations
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt037786
IRS990ScheduleD/TotalLiabilityAmt0386001
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 is reviewed by management and/or governing body to verify input
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents conflicts of interest policy and financial statements made available to the public upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0214899
IRS990/TotalAssetsEOYAmt0253135
IRS990/TotalAssetsGrp/BOYAmt0214899
IRS990/TotalAssetsGrp/EOYAmt0253135
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0582721
IRS990/TotalEmployeeCnt052
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01104982
IRS990/TotalFunctionalExpensesGrp/TotalAmt01104982
IRS990/TotalGrossUBIAmt0141911
IRS990/TotalLiabilitiesBOYAmt0650531
IRS990/TotalLiabilitiesEOYAmt0829980
IRS990/TotalLiabilitiesGrp/BOYAmt0650531
IRS990/TotalLiabilitiesGrp/EOYAmt0829980
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-435632
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-576845
IRS990/TotalProgramServiceExpensesAmt01104982
IRS990/TotalProgramServiceRevenueAmt0202632
IRS990/TotalReportableCompFromOrgAmt050711
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0128220
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0963769
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0141911
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0214899
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0253135
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01325 East Allens Bridge Road
IRS990/USAddress/CityNm0Greeneville
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037743
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

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