Civic Intelligence

Valley View Golf Club

990 • Fiscal year 2018 • EIN 81-0285122

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 17, 2019

302 East Kagy BlvdBozeman, MT 59715

(406) 587-9751

Siviq Scores

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

Liabilities / Assets

46th percentile

0.19x

Higher debt load relative to assets than 46% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

44th percentile

0.29x

Higher debt load relative to revenue than 44% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2018

Net Margin

50th percentile

3.6%

Higher net margin than 50% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

95th percentile

$142,023

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2018

Asset Growth

41st percentile

-0.5%

Faster asset growth than 41% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

39th percentile

-0.3%

Faster revenue growth than 39% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,827,616

Down $8,633 (-0.5%) from 2017

Net Assets

Up

$1,474,727

Up $148,900 (+11%) from 2017

Liabilities

Down

$352,889

Down $157,533 (-31%) from 2017

Revenue

Down

$1,228,616

Down $3,147 (-0.3%) from 2017

Expenses

Down

$1,184,198

Down $65,832 (-5.3%) from 2017

Net Income

Up

$44,418

Up $62,685 (+343%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,218,561Liabilities 2011: $996,332Net Assets 2011: $1,222,2292011Assets 2012: $2,320,372Liabilities 2012: $1,036,756Net Assets 2012: $1,283,6162012Assets 2013: $2,145,191Liabilities 2013: $774,751Net Assets 2013: $1,370,4402013Assets 2014: $1,989,072Liabilities 2014: $694,669Net Assets 2014: $1,294,4032014Assets 2015: $1,881,988Liabilities 2015: $571,081Net Assets 2015: $1,310,9072015Assets 2016: $2,026,841Liabilities 2016: $684,747Net Assets 2016: $1,342,0942016Assets 2017: $1,836,249Liabilities 2017: $510,422Net Assets 2017: $1,325,8272017Assets 2018: $1,827,616Liabilities 2018: $352,889Net Assets 2018: $1,474,7272018Assets 2019: $1,746,046Liabilities 2019: $197,138Net Assets 2019: $1,548,9082019Assets 2020: $1,802,169Liabilities 2020: $269,104Net Assets 2020: $1,533,0652020Assets 2021: $2,238,122Liabilities 2021: $589,160Net Assets 2021: $1,648,9622021Assets 2022: $2,452,272Liabilities 2022: $552,694Net Assets 2022: $1,899,5782022Assets 2023: $2,427,761Liabilities 2023: $453,089Net Assets 2023: $1,974,6722023Assets 2024: $2,643,477Liabilities 2024: $416,450Net Assets 2024: $2,227,0272024

Highlighted filing

2018

Assets$1,827,616
Liabilities$352,889
Net Assets$1,474,727

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,121,3992011Revenue 2012: $1,159,780Expenses 2012: $1,098,393Net Income 2012: $61,3872012Revenue 2013: $1,230,320Expenses 2013: $1,143,496Net Income 2013: $86,8242013Revenue 2014: $1,118,820Expenses 2014: $1,194,857Net Income 2014: -$76,0372014Revenue 2015: $1,205,577Expenses 2015: $1,189,073Net Income 2015: $16,5042015Revenue 2016: $1,251,624Expenses 2016: $1,216,437Net Income 2016: $35,1872016Revenue 2017: $1,231,763Expenses 2017: $1,250,030Net Income 2017: -$18,2672017Revenue 2018: $1,228,616Expenses 2018: $1,184,198Net Income 2018: $44,4182018Revenue 2019: $1,237,745Expenses 2019: $1,163,564Net Income 2019: $74,1812019Revenue 2020: $1,206,379Expenses 2020: $1,222,222Net Income 2020: -$15,8432020Revenue 2021: $1,489,398Expenses 2021: $1,373,501Net Income 2021: $115,8972021Revenue 2022: $1,787,254Expenses 2022: $1,536,638Net Income 2022: $250,6162022Revenue 2023: $1,630,253Expenses 2023: $1,555,156Net Income 2023: $75,0972023Revenue 2024: $1,898,958Expenses 2024: $1,633,291Net Income 2024: $265,6672024

Highlighted filing

2018

Revenue$1,228,616
Expenses$1,184,198
Net Income$44,418
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 17, 2019
Return Version
2018v3.1
Gross Receipts
$1,610,439
Mission and Program Overview

Mission

Provide a place of recreation for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,727,833$1,754,154▲ $26,321
Rtn Earn Endowment Incm Other Fnds$1,094,712$1,243,612▲ $148,900
Pd in Cap Srpls Land Bldg Eqp Fund$225,905$225,905→ $0
Cash and Non-Interest-Bearing Accounts$82,683$55,457▼ $27,226
Accounts Receivable$22,366$14,638▼ $7,728
Cap Stk Tr Prin Current Funds$5,210$5,210→ $0
Savings and Temporary Cash Investments$2,617$2,617→ $0
Inventories for Sale or Use$750$750→ $0
Total Assets$1,836,249$1,827,616▼ $8,633
Liabilities
Mortgage Notes Payable Secured by Investment Property$435,565$258,528▼ $177,037
Deferred Revenue$63,140$90,635▲ $27,495
Accounts Payable and Accrued Expenses$11,717$3,726▼ $7,991
Total Liabilities$510,422$352,889▼ $157,533
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,325,827$1,474,727▲ $148,900
Total Liabilities and Net Assets / Fund Balance$1,836,249$1,827,616▼ $8,633

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,055,637$1,793,894$2,849,531
Equipment$120,050$1,396,751$1,516,801
Land$578,467-$578,467
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jordan BowmanGeneral ManagerFT$127,988$14,035$142,023

Board Members and Trustees

NameTitle
Ken MosbyPresident
Griffin DavidsonVice President
Dan DaviesDirector
Dan RothDirector
Joe RossmanDirector
Ron HechtDirector
Steve JohnsonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,060,657
Investment Income
$0
Other Revenue
$167,959
Change in Net Assets
$44,418
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$602,742
Other Expenses$581,456
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$385,819
Depreciation Depletion---$147,549
Current Officers, Directors, Trustees, and Key Employees---$142,023
Occupancy---$87,534
All Other Expenses---$65,335
Payroll Taxes---$52,389
Fees for Services Other---$24,000
Insurance---$23,061
Other Employee Benefits---$22,511
Interest---$14,729
Other Expenses---$13,215
Office Expenses---$3,978
Information Technology---$3,830
Fees for Services Accounting---$3,800
Travel---$3,065
Advertising---$390
Total Functional Expenses$0$0$0$1,184,198
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
Yes
Audit committee
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
Yes
Other officer compensation reviewed
No
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, Section A, Line 6

The organization has stockholders. Capital stock has a $10 stated value. There are 600 shares authorized and 522 issued and outstanding.

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

The stockholders of the organization have the power to elect members of the governing body.

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

Governance decisions of the organization are subject to approval by the organization's stockholders.

Form 990, Part VI, Section B, Line 11B

The organization's 990 is presented and reviewed by the board prior to filing.

Form 990, Part VI, Section B, Line 15A

Compensation of management is determined by the board of directors.

Form 990, Part VI, Section C, Line 19

All governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Valley View Golf Club
EIN
81-0285122
Phone
4065879751
Address
302 EAST KAGY BLVD, BOZEMAN, MT 59715

Signing Officer

Name
Jordan Bowman
Title
General Manager
Phone
4065879751
Signed
2019-04-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jordan Bowman
Formed
1931
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
66
Volunteers
7

Preparer

Firm
Anderson Zurmuehlen & Co Pc
Address
1019 EAST MAIN STE 201, BOZEMAN, MT 59715
Preparer
Jane L Schultz CPA
Phone
4065566160
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Sale of treasury stock 2,000.

Form 990, Part XII, Line 2C

This process has not changed from the prior year.

Form 990, Part XI, Line 8

In 2017, the club charged all members a one-time $200 special assessment. Total assessments collected in 2017 were $104,200. The special assessment was used for a parking lot project, which was completed in 2018. In the prior year financial statements, the costs of the parking lot improvement were reported net of the special assessments charged. A prior period restatement was posted to properly reflect the assessments received of $104,200 and the land improvement costs of $102,482 incurred in 2017 (reported as a capital asset).

Raw XML Appendix376 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/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01094712
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01243612
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02617
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02617
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01055637
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01793894
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02849531
IRS990ScheduleD/EquipmentGrp/BookValueAmt0120050
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01396751
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01516801
IRS990ScheduleD/LandGrp/BookValueAmt0578467
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0578467
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01754154
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS STOCKHOLDERS. CAPITAL STOCK HAS A $10 STATED VALUE. THERE ARE 600 SHARES AUTHORIZED AND 522 ISSUED AND OUTSTANDING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE STOCKHOLDERS OF THE ORGANIZATION HAVE THE POWER TO ELECT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNANCE DECISIONS OF THE ORGANIZATION ARE SUBJECT TO APPROVAL BY THE ORGANIZATION'S STOCKHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S 990 IS PRESENTED AND REVIEWED BY THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF MANAGEMENT IS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SALE OF TREASURY STOCK 2,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8IN 2017, THE CLUB CHARGED ALL MEMBERS A ONE-TIME $200 SPECIAL ASSESSMENT. TOTAL ASSESSMENTS COLLECTED IN 2017 WERE $104,200. THE SPECIAL ASSESSMENT WAS USED FOR A PARKING LOT PROJECT, WHICH WAS COMPLETED IN 2018. IN THE PRIOR YEAR FINANCIAL STATEMENTS, THE COSTS OF THE PARKING LOT IMPROVEMENT WERE REPORTED NET OF THE SPECIAL ASSESSMENTS CHARGED. A PRIOR PERIOD RESTATEMENT WAS POSTED TO PROPERLY REFLECT THE ASSESSMENTS RECEIVED OF $104,200 AND THE LAND IMPROVEMENT COSTS OF $102,482 INCURRED IN 2017 (REPORTED AS A CAPITAL ASSET).
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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 8
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01836249
IRS990/TotalAssetsEOYAmt01827616
IRS990/TotalAssetsGrp/BOYAmt01836249
IRS990/TotalAssetsGrp/EOYAmt01827616
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt066
IRS990/TotalFunctionalExpensesGrp/TotalAmt01184198
IRS990/TotalGrossUBIAmt016206
IRS990/TotalLiabilitiesBOYAmt0510422
IRS990/TotalLiabilitiesEOYAmt0352889
IRS990/TotalLiabilitiesGrp/BOYAmt0510422
IRS990/TotalLiabilitiesGrp/EOYAmt0352889
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01325827
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01474727
IRS990/TotalOtherCompensationAmt014035
IRS990/TotalProgramServiceRevenueAmt01060657
IRS990/TotalReportableCompFromOrgAmt0127988
IRS990/TotalRevenueGrp/ExclusionAmt012100
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01200310
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01228616
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt016206
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01836249
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01827616
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt03065
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0302 EAST KAGY BLVD
IRS990/USAddress/CityNm0BOZEMAN
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059715
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0[email protected]
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JORDAN BOWMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum04065879751
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VALLEY VIEW GOLF CLUB
ReturnHeader/Filer/BusinessNameControlTxt0VALL
ReturnHeader/Filer/EIN0810285122
ReturnHeader/Filer/PhoneNum04065879751
ReturnHeader/Filer/USAddress/AddressLine1Txt0302 EAST KAGY BLVD
ReturnHeader/Filer/USAddress/CityNm0BOZEMAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059715
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E8C74914BE4586A46E8604FFEF8E0F6E9793342E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A2851F3F02AA286061712A91AD19A986AB1ECABC
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt071.92.235.233
ReturnHeader/FilingSecurityInformation/IPDt02019-04-17
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MD
ReturnHeader/FilingSecurityInformation/IPTm014:20:43
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810385940
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ANDERSON ZURMUEHLEN & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01019 EAST MAIN STE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOZEMAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059715
ReturnHeader/PreparerPersonGrp/PhoneNum04065566160
ReturnHeader/PreparerPersonGrp/PreparationDt02019-04-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JANE L SCHULTZ CPA
ReturnHeader/ReturnTs02019-04-30T11:31:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.64$0.42$2.23$1.90$1.63$0.27
2023Detailed filing. Detailed filing data is available for this year.$2.43$0.45$1.97$1.63$1.56$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.45$0.55$1.90$1.79$1.54$0.25
2021Detailed filing. Detailed filing data is available for this year.$2.24$0.59$1.65$1.49$1.37$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.80$0.27$1.53$1.21$1.22$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.75$0.20$1.55$1.24$1.16$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.83$0.35$1.47$1.23$1.18$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.84$0.51$1.33$1.23$1.25$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.03$0.68$1.34$1.25$1.22$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.88$0.57$1.31$1.21$1.19$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.99$0.69$1.29$1.12$1.19$0.08
2013Detailed filing. Detailed filing data is available for this year.$2.15$0.77$1.37$1.23$1.14$0.09
2012Summary only. Only limited summary data is available for this year.$2.32$1.04$1.28$1.16$1.10$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$1.00$1.22$1.12