Civic Intelligence

Kalispell Golf Association

990 • Fiscal year 2013 • EIN 81-0267713

Jan 01, 2013 to Dec 31, 2013 • Filed on May 29, 2014

PO Box 111659903

(406) 756-4549

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.31x

Higher debt load relative to assets than 72% of similar nonprofits.

2013 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

68th percentile

0.43x

Higher debt load relative to revenue than 68% of similar nonprofits.

2013 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2013

Net Margin

25th percentile

-5.1%

Higher net margin than 25% of similar nonprofits.

2013 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

83rd percentile

$91,251

Higher top officer pay than 83% of similar nonprofits.

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

2013 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2013

Asset Growth

24th percentile

-3.6%

Faster asset growth than 24% of similar nonprofits.

2013 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$2,352,072

Down $87,401 (-3.6%) from 2012

Net Assets

Down

$1,612,652

Down $87,342 (-5.1%) from 2012

Liabilities

Down

$739,420

Down $59 (-0.0%) from 2012

Revenue

$1,709,503

No earlier filing loaded for comparison.

Expenses

Up

$1,796,845

Up $10,594 (+0.6%) from 2012

Net Income

-$87,342

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,171,736Liabilities 2010: $211,756Net Assets 2010: $1,959,9802010Assets 2011: $2,743,211Liabilities 2011: $939,729Net Assets 2011: $1,803,4822011Assets 2012: $2,439,473Liabilities 2012: $739,479Net Assets 2012: $1,699,9942012Assets 2013: $2,352,072Liabilities 2013: $739,420Net Assets 2013: $1,612,6522013Assets 2014: $2,331,027Liabilities 2014: $711,327Net Assets 2014: $1,619,7002014Assets 2015: $2,179,503Liabilities 2015: $651,007Net Assets 2015: $1,528,4962015Assets 2016: $2,158,664Liabilities 2016: $635,282Net Assets 2016: $1,523,3822016Assets 2017: $2,112,044Liabilities 2017: $563,920Net Assets 2017: $1,548,1242017Assets 2018: $2,143,107Liabilities 2018: $537,583Net Assets 2018: $1,605,5242018Assets 2019: $2,160,466Liabilities 2019: $497,799Net Assets 2019: $1,662,6672019Assets 2020: $2,535,857Liabilities 2020: $642,088Net Assets 2020: $1,893,7692020Assets 2021: $2,936,186Liabilities 2021: $635,125Net Assets 2021: $2,301,0612021Assets 2022: $3,239,509Liabilities 2022: $656,596Net Assets 2022: $2,582,9132022Assets 2023: $3,403,132Liabilities 2023: $558,564Net Assets 2023: $2,844,5682023Assets 2024: $3,244,581Liabilities 2024: $534,332Net Assets 2024: $2,710,2492024

Highlighted filing

2013

Assets$2,352,072
Liabilities$739,420
Net Assets$1,612,652

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,606,9782010Expenses 2011: $1,690,3682011Expenses 2012: $1,786,2512012Revenue 2013: $1,709,503Expenses 2013: $1,796,845Net Income 2013: -$87,3422013Revenue 2014: $1,753,411Expenses 2014: $1,746,363Net Income 2014: $7,0482014Revenue 2015: $1,624,674Expenses 2015: $1,715,878Net Income 2015: -$91,2042015Revenue 2016: $1,602,028Expenses 2016: $1,607,142Net Income 2016: -$5,1142016Revenue 2017: $1,636,813Expenses 2017: $1,612,071Net Income 2017: $24,7422017Revenue 2018: $1,752,995Expenses 2018: $1,695,595Net Income 2018: $57,4002018Revenue 2019: $1,729,953Expenses 2019: $1,672,810Net Income 2019: $57,1432019Revenue 2020: $1,965,309Expenses 2020: $1,734,207Net Income 2020: $231,1022020Revenue 2021: $2,438,212Expenses 2021: $2,030,920Net Income 2021: $407,2922021Revenue 2022: $2,619,379Expenses 2022: $2,337,527Net Income 2022: $281,8522022Revenue 2023: $2,904,250Expenses 2023: $2,642,594Net Income 2023: $261,6562023Revenue 2024: $2,990,153Expenses 2024: $3,126,135Net Income 2024: -$135,9822024

Highlighted filing

2013

Revenue$1,709,503
Expenses$1,796,845
Net Income-$87,342
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 29, 2014
Return Version
2013v3.0
Gross Receipts
$2,063,077
Mission and Program Overview

Mission

To promote buffalo hill golf club and provide the best possible golf experience for the members and guests of buffalo hill by offering first class customer service and superior playing conditions at an affordable rate.

Buffalo Hill Golf Club provides the best possible golf experience for the members and guests of Buffalo Hill by offering first class customer service and superior playing conditions at an affordable rate.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,076,750$1,933,817▼ $142,933
Savings and Temporary Cash Investments$208,551$297,625▲ $89,074
Inventories for Sale or Use$52,992$54,391▲ $1,399
Accounts Receivable$50,994$45,333▼ $5,661
Prepaid Expenses and Deferred Charges$11,361$6,321▼ $5,040
Cash and Non-Interest-Bearing Accounts$29,825$5,585▼ $24,240
Total Assets$2,439,473$2,352,072▼ $87,401
Other Assets Total$9,000$9,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$519,732$519,649▼ $83
Accounts Payable and Accrued Expenses$141,800$134,386▼ $7,414
Deferred Revenue$77,947$85,385▲ $7,438
Total Liabilities$739,479$739,420▼ $59
Net Assets / Fund Balance
Unrestricted Net Assets$1,699,994$1,612,652▼ $87,342
Total Net Assets Fund Balance$1,699,994$1,612,652▼ $87,342
Total Liabilities and Net Assets / Fund Balance$2,439,473$2,352,072▼ $87,401

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,524,027$2,742,199$4,266,226
Equipment$409,790$1,205,328$1,615,118
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Steven DunfeeGeneral ManagerFT$91,251$91,251

Board Members and Trustees

NameTitle
Todd EricksonPresident
Randy HinzmanVice President
Bill NippsDirector
Mark FoppDirector
Ric ReedDirector
Ryan BulsDirector
Wendy MadisonDirector
Sherri SonjuSecretary
Mark LalumTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$402,160
Program Service Revenue
$0
Investment Income
$416
Other Revenue
$1,306,927
Change in Net Assets
$-87,342

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,709,503
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,709,503
Total Revenue per Form 990
$1,709,503
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$979,829
Salaries, Compensation, and Employee Benefits$817,016
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$737,549$38,818-$776,367
Depreciation Depletion$235,542--$235,542
All Other Expenses$125,069$562-$125,631
Occupancy$83,922--$83,922
Advertising$79,483--$79,483
Other Employee Benefits$38,617$2,032-$40,649
Other Expenses$31,769--$31,769
Interest$26,183--$26,183
Fees for Services Accounting-$25,584-$25,584
Insurance-$22,462-$22,462
Office Expenses$16,004--$16,004
Conferences and Meetings-$4,208-$4,208
Total Functional Expenses$1,703,179$93,666$0$1,796,845

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,796,845
Total Expenses per Audited Statements$1,796,845
Total Expenses per Form 990$1,796,845
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

Organization has memberships that can be purchased on an annual basis.

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

Each year at the annual membership business meeting, three new directors are elected by ballot (when more than three running for election) by the members present at the meeting.

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

Any single capital expenditure over $150,000 is first approved by the governing Board of Directors, then must be ratified by the membership at either a special meeting or the annual meeting of the membership.

Form 990, Part VI, Section B, line 11

Kalispell Golf Association recognizes the importance of its tax exempt status and required 990 tax return. The KGA Board of Directors, under the direction of the Finance & Audit Committee, will meet annually (upon completion of the tax return) with its independent accountant to review its 990 tax return and required disclosures.

Form 990, Part VI, Section B, line 12C

Each Director must sign a conflict of interest statement upon acceptance of Board position. In addition, transactions/bids/contracts are monitored by management to ensure that conflict of interest issues do not materialize.

Form 990, Part VI, Section B, line 15

The Executive Committee meets annually to review top management compensation package. The Executive Committee is authorized by the Board of Directors to negotiate salary and benefits for top management.

Form 990, Part VI, Section C, line 19

Copies of public documents are securely filed in the main office and made available to the public upon request.

Filing and Contact Details

Filer

EIN
81-0267713
Phone
4067564549

Signing Officer

Name
Steven Dunfee
Title
General Manager
Phone
4067564549
Signed
2014-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Dunfee
Formed
1946
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
9
Employees
56
Volunteers
12

Preparer

Preparer
Tony Vanorny
Phone
4067553681
Raw XML Appendix381 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/PYOtherExpensesAmt0936658
IRS990/PYOtherRevenueAmt01312742
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-103488
IRS990/PYSalariesCompEmpBnftPaidAmt0849593
IRS990/PYTotalExpensesAmt01786251
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01682763
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-87342
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01306927
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0208551
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0297625
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0409790
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01205328
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01615118
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01796845
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01524027
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02742199
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04266226
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01709503
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01933817
IRS990ScheduleD/TotalExpensesPerForm990Amt01796845
IRS990ScheduleD/TotalRevenuePerForm990Amt01709503
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01709503
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01796845
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization has memberships that can be purchased on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each year at the annual membership business meeting, three new directors are elected by ballot (when more than three running for election) by the members present at the meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Any single capital expenditure over $150,000 is first approved by the governing Board of Directors, then must be ratified by the membership at either a special meeting or the annual meeting of the membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Kalispell Golf Association recognizes the importance of its tax exempt status and required 990 tax return. The KGA Board of Directors, under the direction of the Finance & Audit Committee, will meet annually (upon completion of the tax return) with its independent accountant to review its 990 tax return and required disclosures.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Each Director must sign a conflict of interest statement upon acceptance of Board position. In addition, transactions/bids/contracts are monitored by management to ensure that conflict of interest issues do not materialize.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Executive Committee meets annually to review top management compensation package. The Executive Committee is authorized by the Board of Directors to negotiate salary and benefits for top management.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Copies of public documents are securely filed in the main office and made 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 A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MT
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02439473
IRS990/TotalAssetsEOYAmt02352072
IRS990/TotalAssetsGrp/BOYAmt02439473
IRS990/TotalAssetsGrp/EOYAmt02352072
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0402160
IRS990/TotalEmployeeCnt056
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt093666
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01703179
IRS990/TotalFunctionalExpensesGrp/TotalAmt01796845
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0739479
IRS990/TotalLiabilitiesEOYAmt0739420
IRS990/TotalLiabilitiesGrp/BOYAmt0739479
IRS990/TotalLiabilitiesGrp/EOYAmt0739420
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01699994
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01612652
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01703179
IRS990/TotalReportableCompFromOrgAmt091251
IRS990/TotalRevenueGrp/ExclusionAmt0416
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01306927
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01709503
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02439473
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02352072
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01699994
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01612652
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 1116
IRS990/USAddress/City0KALISPELL
IRS990/USAddress/State0MT
IRS990/USAddress/ZIPCode059901
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.GOLFBUFFALOHILL.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVEN DUNFEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum04067564549
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-29
ReturnHeader/Filer/BusinessName/BusinessNameLine10KALISPELL GOLF ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0KALI
ReturnHeader/Filer/EIN0810267713
ReturnHeader/Filer/PhoneNum04067564549
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 1116
ReturnHeader/Filer/USAddress/City0KALISPELL
ReturnHeader/Filer/USAddress/State0MT
ReturnHeader/Filer/USAddress/ZIPCode059903
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810348775
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10JUNKERMIERCLARKCAMPANELLASTEVENSPC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 9047
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0KALISPELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode059904
ReturnHeader/PreparerPersonGrp/PhoneNum04067553681
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Tony Vanorny
ReturnHeader/ReturnTs02014-06-23T16:41:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.24$0.53$2.71$2.99$3.13$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.40$0.56$2.84$2.90$2.64$0.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.24$0.66$2.58$2.62$2.34$0.28
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.94$0.64$2.30$2.44$2.03$0.41
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$0.64$1.89$1.97$1.73$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.50$1.66$1.73$1.67$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.54$1.61$1.75$1.70$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.56$1.55$1.64$1.61$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.64$1.52$1.60$1.61$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.65$1.53$1.62$1.72$0.09
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.33$0.71$1.62$1.75$1.75$0.01
2013Detailed filing. Detailed filing data is available for this year.$2.35$0.74$1.61$1.71$1.80$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.74$1.70$1.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.74$0.94$1.80$1.69
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.21$1.96$1.61
Peer Organizations

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