Civic Intelligence

The Briarwood

990 • Fiscal year 2016 • EIN 81-0391801

Jan 01, 2016 to Dec 31, 2016 • Filed on Feb 10, 2017

3429 Briarwood BlvdBillings, MT 59101

(406) 248-1215

Siviq Scores

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

Liabilities / Assets

75th percentile

0.57x

Higher debt load relative to assets than 75% of similar nonprofits.

2016 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

61st percentile

0.71x

Higher debt load relative to revenue than 61% of similar nonprofits.

2016 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2016

Net Margin

47th percentile

2.8%

Higher net margin than 47% of similar nonprofits.

2016 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2016 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2016

Asset Growth

71st percentile

4.8%

Faster asset growth than 71% of similar nonprofits.

2016 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

77th percentile

10%

Faster revenue growth than 77% of similar nonprofits.

2016 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$2,199,936

Up $100,831 (+4.8%) from 2015

Net Assets

Up

$954,875

Up $49,560 (+5.5%) from 2015

Liabilities

Up

$1,245,061

Up $51,271 (+4.3%) from 2015

Revenue

Up

$1,756,718

Up $166,146 (+10%) from 2015

Expenses

Up

$1,707,158

Up $216,680 (+15%) from 2015

Net Income

Down

$49,560

Down $50,534 (-50%) from 2015

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 2011: $2,238,773Liabilities 2011: $1,300,818Net Assets 2011: $937,9552011Assets 2012: $2,081,233Liabilities 2012: $1,203,770Net Assets 2012: $877,4632012Assets 2013: $2,121,036Liabilities 2013: $1,306,074Net Assets 2013: $814,9622013Assets 2014: $2,009,691Liabilities 2014: $1,204,470Net Assets 2014: $805,2212014Assets 2015: $2,099,105Liabilities 2015: $1,193,790Net Assets 2015: $905,3152015Assets 2016: $2,199,936Liabilities 2016: $1,245,061Net Assets 2016: $954,8752016Assets 2017: $2,288,577Liabilities 2017: $1,288,023Net Assets 2017: $1,000,5542017Assets 2018: $2,425,159Liabilities 2018: $1,577,642Net Assets 2018: $847,5172018Assets 2019: $2,340,057Liabilities 2019: $1,584,649Net Assets 2019: $755,4082019Assets 2020: $2,829,299Liabilities 2020: $1,685,625Net Assets 2020: $1,143,6742020Assets 2021: $3,017,402Liabilities 2021: $1,803,646Net Assets 2021: $1,213,7562021Assets 2022: $3,036,750Liabilities 2022: $1,784,670Net Assets 2022: $1,252,0802022Assets 2023: $2,880,140Liabilities 2023: $1,655,542Net Assets 2023: $1,224,5982023

Highlighted filing

2016

Assets$2,199,936
Liabilities$1,245,061
Net Assets$954,875

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,496,479Expenses 2011: $1,560,264Net Income 2011: -$63,7852011Expenses 2012: $1,555,5932012Revenue 2013: $1,465,716Expenses 2013: $1,528,217Net Income 2013: -$62,5012013Revenue 2014: $1,444,506Expenses 2014: $1,454,247Net Income 2014: -$9,7412014Revenue 2015: $1,590,572Expenses 2015: $1,490,478Net Income 2015: $100,0942015Revenue 2016: $1,756,718Expenses 2016: $1,707,158Net Income 2016: $49,5602016Revenue 2017: $1,549,104Expenses 2017: $1,503,425Net Income 2017: $45,6792017Revenue 2018: $1,561,448Expenses 2018: $1,714,485Net Income 2018: -$153,0372018Revenue 2019: $1,704,397Expenses 2019: $1,796,506Net Income 2019: -$92,1092019Revenue 2020: $2,304,155Expenses 2020: $1,915,890Net Income 2020: $388,2652020Revenue 2021: $2,390,021Expenses 2021: $2,319,939Net Income 2021: $70,0822021Revenue 2022: $2,417,194Expenses 2022: $2,378,870Net Income 2022: $38,3242022Revenue 2023: $2,573,171Expenses 2023: $2,610,653Net Income 2023: -$37,4822023

Highlighted filing

2016

Revenue$1,756,718
Expenses$1,707,158
Net Income$49,560
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Feb 10, 2017
Return Version
2016v3.0
Gross Receipts
$2,141,309
Mission and Program Overview

Mission

The primary strength of briarwood is its' golf course. Briarwood is to be montana's premier private country club valuing a unique and challenging golf experience on a course that is professionally groomed and maintained. Professional courtesy, service, and fiscal responsibility are valued, and all decisions will be made for the long-term benefit of the entire membership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,547,360$1,760,277▲ $212,917
Cash and Non-Interest-Bearing Accounts$389,293$229,016▼ $160,277
Accounts Receivable$117,591$141,337▲ $23,746
Inventories for Sale or Use$40,297$64,301▲ $24,004
Prepaid Expenses and Deferred Charges$4,564$5,005▲ $441
Total Assets$2,099,105$2,199,936▲ $100,831
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$954,827$992,999▲ $38,172
Other Liabilities$215,700$166,915▼ $48,785
Accounts Payable and Accrued Expenses$23,263$85,147▲ $61,884
Total Liabilities$1,193,790$1,245,061▲ $51,271
Net Assets / Fund Balance
Unrestricted Net Assets$905,315$954,875▲ $49,560
Total Net Assets Fund Balance$905,315$954,875▲ $49,560
Total Liabilities and Net Assets / Fund Balance$2,099,105$2,199,936▲ $100,831

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$981,565$1,097,958$2,079,523
Equipment$172,614$1,253,354$1,425,968
Land$606,098-$606,098
Other Land Buildings$0$25,000$25,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carey ZiebarthPresident
THOMAS O'TOOLEVice President
Gary CarlsonDirector
Greg HartDirector
Greg RolandsonDirector
Jay MurrayDirector
Roger HermansonDirector
Sean GravesDirector
Spencer FrederickSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,016,051
Investment Income
$-13,887
Other Revenue
$754,554
Change in Net Assets
$49,560
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$915,402
Salaries, Compensation, and Employee Benefits$791,756
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$686,398
Occupancy---$163,055
Depreciation Depletion---$138,856
All Other Expenses---$113,502
Payroll Taxes---$93,836
Other Expenses---$58,886
Interest---$40,687
Insurance---$33,061
Fees for Services Other---$20,596
Other Employee Benefits---$11,522
Office Expenses---$9,997
Advertising---$6,522
Travel---$3,659
Fees for Services Accounting---$2,645
Total Functional Expenses$0$0$0$1,707,158
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 Income$104,337
Pre-billed Dues$52,858
Pre-billed Capital$9,720
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
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 members that obtain ownership to have access to the golf course.

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

The members are able to elect the officers and directors of the orgnization.

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

The members may be asked for approval on some of the matters related to desicions made by the governing body.

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

The finance department approves the tax return and makes the recommendation to the board for approval.

Form 990, Part VI, Section B, Line 15

Evaluations are completed to determine compensation for the organization.

Form 990, Part VI, Section C, Line 19

The organization does not make its policies available to the public, but financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
The Briarwood
EIN
81-0391801
Phone
4062481215
Address
3429 BRIARWOOD BLVD, BILLINGS, MT 59101

Signing Officer

Name
Carey Ziebarth
Title
President
Phone
4062481215
Signed
2017-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carey Ziebarth
Formed
1985
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Anderson Zurmuehlen & Co Pc
Address
PO BOX 20435, BILLINGS, MT 59104-0435
Preparer
Daniel S Miller CPA
Phone
4062455136
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/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01590572
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt049560
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0981565
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01097958
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02079523
IRS990ScheduleD/EquipmentGrp/BookValueAmt0172614
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01253354
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01425968
IRS990ScheduleD/LandGrp/BookValueAmt0606098
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0606098
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025000
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09720
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt152858
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2104337
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PRE-BILLED CAPITAL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PRE-BILLED DUES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2UNEARNED INCOME
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01760277
IRS990ScheduleD/TotalLiabilityAmt0166915
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS THAT OBTAIN OWNERSHIP TO HAVE ACCESS TO THE GOLF COURSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ARE ABLE TO ELECT THE OFFICERS AND DIRECTORS OF THE ORGNIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS MAY BE ASKED FOR APPROVAL ON SOME OF THE MATTERS RELATED TO DESICIONS MADE BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FINANCE DEPARTMENT APPROVES THE TAX RETURN AND MAKES THE RECOMMENDATION TO THE BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EVALUATIONS ARE COMPLETED TO DETERMINE COMPENSATION FOR THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOES NOT MAKE ITS POLICIES AVAILABLE TO THE PUBLIC, BUT FINANCIAL STATEMENTS ARE AVAILABLE 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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02099105
IRS990/TotalAssetsEOYAmt02199936
IRS990/TotalAssetsGrp/BOYAmt02099105
IRS990/TotalAssetsGrp/EOYAmt02199936
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01707158
IRS990/TotalGrossUBIAmt091
IRS990/TotalLiabilitiesBOYAmt01193790
IRS990/TotalLiabilitiesEOYAmt01245061
IRS990/TotalLiabilitiesGrp/BOYAmt01193790
IRS990/TotalLiabilitiesGrp/EOYAmt01245061
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0905315
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0954875
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01830
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01830
IRS990/TotalProgramServiceRevenueAmt01016051
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0740576
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01016051
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01756718
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt091
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02099105
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02199936
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt03659
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0905315
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0954875
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03429 BRIARWOOD BLVD
IRS990/USAddress/CityNm0BILLINGS
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059101
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.THEBRIARWOODGC.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CAREY ZIEBARTH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04062481215
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE BRIARWOOD
ReturnHeader/Filer/BusinessNameControlTxt0THEB
ReturnHeader/Filer/EIN0810391801
ReturnHeader/Filer/PhoneNum04062481215
ReturnHeader/Filer/USAddress/AddressLine1Txt03429 BRIARWOOD BLVD
ReturnHeader/Filer/USAddress/CityNm0BILLINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059101
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06C9B1A35775087DBDB8A6D25ECA509C7F6C27838
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06C9B1A35775087DBDB8A6D25ECA509C7F6C27838
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt069.146.110.13
ReturnHeader/FilingSecurityInformation/IPDt02017-02-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MS
ReturnHeader/FilingSecurityInformation/IPTm011:45:47
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810385940
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ANDERSON ZURMUEHLEN & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 20435
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BILLINGS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0591040435
ReturnHeader/PreparerPersonGrp/PhoneNum04062455136
ReturnHeader/PreparerPersonGrp/PreparationDt02017-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL S MILLER CPA
ReturnHeader/ReturnTs02017-02-20T15:30:55-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.88$1.66$1.22$2.57$2.61$0.04
2022Summary only. Only limited summary data is available for this year.$3.04$1.78$1.25$2.42$2.38$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.02$1.80$1.21$2.39$2.32$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$1.69$1.14$2.30$1.92$0.39
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$1.58$0.76$1.70$1.80$0.09
2018Summary only. Only limited summary data is available for this year.$2.43$1.58$0.85$1.56$1.71$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$1.29$1.00$1.55$1.50$0.05
2016Detailed filing. Detailed filing data is available for this year.$2.20$1.25$0.95$1.76$1.71$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.10$1.19$0.91$1.59$1.49$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.01$1.20$0.81$1.44$1.45$0.01
2013Summary only. Only limited summary data is available for this year.$2.12$1.31$0.81$1.47$1.53$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$1.20$0.88$1.56
2011Summary only. Only limited summary data is available for this year.$2.24$1.30$0.94$1.50$1.56$0.06