Civic Intelligence

Cabinet View Golf Club Inc

EIN 81-0283896 • 501(c)4 • Libby, MT

Profile

COMMUNITY DEVELOPMENT

PO Box 1562Libby, MT 59923

www.golflibby.com

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.05x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.23x

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

65th percentile

19%

Higher net margin than 65% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

31st percentile

-1.1%

Faster asset growth than 31% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

6th percentile

-43%

Faster revenue growth than 6% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$3,775,986

Down $42,280 (-1.1%) from 2023

Liabilities

Up

$170,236

Up $110,013 (+183%) from 2023

Net Assets

Down

$3,605,750

Down $152,293 (-4.1%) from 2023

Revenue

Down

$731,047

Down $551,397 (-43%) from 2023

Expenses

Down

$592,372

Down $44,785 (-7.0%) from 2023

Net Income

Down

$138,675

Down $506,612 (-79%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,964,761Liabilities 2011: $1,692,911Net Assets 2011: $271,8502011Assets 2012: $1,965,903Liabilities 2012: $1,697,357Net Assets 2012: $268,5462012Assets 2013: $1,943,666Liabilities 2013: $1,699,429Net Assets 2013: $244,2372013Assets 2014: $1,940,802Liabilities 2014: $1,689,076Net Assets 2014: $251,7262014Assets 2015: $1,933,921Liabilities 2015: $1,650,614Net Assets 2015: $283,3072015Assets 2016: $1,945,000Liabilities 2016: $1,615,633Net Assets 2016: $329,3672016Assets 2017: $1,948,018Liabilities 2017: $1,593,342Net Assets 2017: $354,6762017Assets 2018: $1,963,771Liabilities 2018: $1,603,692Net Assets 2018: $360,0792018Assets 2019: $1,953,840Liabilities 2019: $1,578,260Net Assets 2019: $375,5802019Assets 2020: $2,009,346Liabilities 2020: $1,550,736Net Assets 2020: $458,6102020Assets 2021: $2,091,289Liabilities 2021: $596Net Assets 2021: $2,090,6932021Assets 2022: $2,632,000Liabilities 2022: $17,094Net Assets 2022: $2,614,9062022Assets 2023: $3,818,266Liabilities 2023: $60,223Net Assets 2023: $3,758,0432023Assets 2024: $3,775,986Liabilities 2024: $170,236Net Assets 2024: $3,605,7502024

Highlighted filing

2024

Assets$3,775,986
Liabilities$170,236
Net Assets$3,605,750

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $351,560Expenses 2011: $362,697Net Income 2011: -$11,1372011Revenue 2012: $369,322Expenses 2012: $372,674Net Income 2012: -$3,3522012Revenue 2013: $358,733Expenses 2013: $383,039Net Income 2013: -$24,3062013Revenue 2014: $379,227Expenses 2014: $371,890Net Income 2014: $7,3372014Revenue 2015: $394,803Expenses 2015: $363,222Net Income 2015: $31,5812015Revenue 2016: $404,422Expenses 2016: $358,359Net Income 2016: $46,0632016Revenue 2017: $394,002Expenses 2017: $368,693Net Income 2017: $25,3092017Revenue 2018: $366,310Expenses 2018: $374,971Net Income 2018: -$8,6612018Revenue 2019: $355,294Expenses 2019: $334,547Net Income 2019: $20,7472019Revenue 2020: $416,375Expenses 2020: $333,346Net Income 2020: $83,0292020Revenue 2021: $718,961Expenses 2021: $452,610Net Income 2021: $266,3512021Revenue 2022: $1,014,491Expenses 2022: $490,278Net Income 2022: $524,2132022Revenue 2023: $1,282,444Expenses 2023: $637,157Net Income 2023: $645,2872023Revenue 2024: $731,047Expenses 2024: $592,372Net Income 2024: $138,6752024

Highlighted filing

2024

Revenue$731,047
Expenses$592,372
Net Income$138,675

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.78$0.17$3.61$0.73$0.59$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.82$0.06$3.76$1.28$0.64$0.65
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$0.02$2.61$1.01$0.49$0.52
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.00$2.09$0.72$0.45$0.27
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$1.55$0.46$0.42$0.33$0.08
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$1.58$0.38$0.36$0.33$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$1.60$0.36$0.37$0.37$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$1.59$0.35$0.39$0.37$0.03
2016Summary only. Only limited summary data is available for this year.$1.95$1.62$0.33$0.40$0.36$0.05
2015Summary only. Only limited summary data is available for this year.$1.93$1.65$0.28$0.39$0.36$0.03
2014Summary only. Only limited summary data is available for this year.$1.94$1.69$0.25$0.38$0.37$0.01
2013Summary only. Only limited summary data is available for this year.$1.94$1.70$0.24$0.36$0.38$0.02
2012Summary only. Only limited summary data is available for this year.$1.97$1.70$0.27$0.37$0.37$0.00
2011Summary only. Only limited summary data is available for this year.$1.96$1.69$0.27$0.35$0.36$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Sep 15, 2025
Return Version
2023v6.0
Gross Receipts
$823,142
Mission and Program Overview

Mission

COMMUNITY DEVELOPMENT

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,576,958$3,593,022▲ $16,064
Rtn Earn Endowment Incm Other Fnds$3,711,643$3,559,350▼ $152,293
Cash and Non-Interest-Bearing Accounts$132,701$66,838▼ $65,863
Cap Stk Tr Prin Current Funds$46,400$46,400→ $0
Savings and Temporary Cash Investments$10,209$22,847▲ $12,638
Inventories for Sale or Use$10,086$9,085▼ $1,001
Accounts Receivable$3,312$-806▼ $4,118
Total Assets$3,818,266$3,775,986▼ $42,280
Other Assets Total$85,000$85,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property-$135,827-
Other Liabilities$36,000--
Accounts Payable and Accrued Expenses$18,071$27,465▲ $9,394
Deferred Revenue$6,152$6,944▲ $792
Total Liabilities$60,223$170,236▲ $110,013
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,758,043$3,605,750▼ $152,293
Total Liabilities and Net Assets / Fund Balance$3,818,266$3,775,986▼ $42,280

Asset Categories

AssetBook ValueDepreciationBasis
Land$2,048,237-$2,048,237
Buildings$1,346,379$41,397$1,387,776
Equipment$169,996$215,206$385,202
Other Land Buildings$28,410$13,956$42,366
Leasehold Improvements-$4,915$4,915
Other Assets Org$85,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dann RohrerPresident
Don WilkinsMember
Jerry MeeMember
Mike MunroMember
Robin SwimleyMember
Tony ReboMember
Teri BerschneiderSecretarytreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$50,255
Program Service Revenue
$495,597
Investment Income
$22,250
Other Revenue
$162,945
All Other Contributions
$50,255
Change in Net Assets
$138,675
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$390,187
Salaries, Compensation, and Employee Benefits$202,185
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$175,113--$175,113
Depreciation Depletion$121,177$63-$121,240
Insurance-$28,275-$28,275
Payroll Taxes$27,072--$27,072
Other Expenses$24,244--$24,244
Office Expenses$21,914--$21,914
Fees for Services Accounting$14,328--$14,328
Interest$6,569--$6,569
Travel$811--$811
Advertising$642--$642
All Other Expenses$548--$548
Total Functional Expenses$564,034$28,338$0$592,372
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
Clubhouse Loan-
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 governing body review Part VI line 11

Reviewed by governing board at regular board meetings

Form 990 availability to public Part VI line 18

Documents will be provided to the public upon request

Governing documents etc available to public Part VI line 19

Governing documents will be provided upon request

Filing and Contact Details

Filer

Filer Name
Cabinet View Golf Club Inc
EIN
81-0283896
Address
PO BOX 1562, LIBBY, MT 59923

Signing Officer

Name
Dann Rohrer
Title
President
Phone
4062937332
Signed
2025-09-15
Discuss with paid preparer
Yes

Organization Details

Formed
1955
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
29

Preparer

Firm
Schallock Davis & Huber CPAs
Address
708 Third Ave E, Polson, MT 59860
Preparer
Christa Schallock CPA
Phone
4068835269
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Part xi line 9: adjust net fixed assets from prior years

List of other expenses Part IX line 24E

Cost of goods sold for 990-t

Raw XML Appendix393 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY GOVERNING BOARD AT REGULAR BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS WILL BE PROVIDED TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS WILL BE PROVIDED UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PART XI LINE 9: ADJUST NET FIXED ASSETS FROM PRIOR YEARS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COST OF GOODS SOLD FOR 990-T
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0731047
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0179561
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IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TravelGrp/TotalAmt0811
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.GOLFLIBBY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DANN ROHRER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04062937332
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CABINET VIEW GOLF CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0CABI
ReturnHeader/Filer/EIN0810283896
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1562
ReturnHeader/Filer/USAddress/CityNm0LIBBY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059923
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Schallock Davis & Huber CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0708 Third Ave E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Polson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059860
ReturnHeader/PreparerPersonGrp/PhoneNum04068835269
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTA SCHALLOCK CPA
ReturnHeader/ReturnTs02025-09-15T17:35:03-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-11-01
ReturnHeader/TaxPeriodEndDt02024-10-31
ReturnHeader/TaxYr02023

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