Civic Intelligence

Glendive Municipal Golf Course

EIN 81-0535683 • 501(c)7 • Glendive, MT

Profile

Provide services for club members and the public

PO Box 317Glendive, MT 59330-0317
Siviq Scores

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

Liabilities / Assets

80th percentile

0.37x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.45x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

21st percentile

-6.7%

Higher net margin than 21% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

56th percentile

3.7%

Faster asset growth than 56% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

22%

Faster revenue growth than 81% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$630,540

Up $22,289 (+3.7%) from 2023

Liabilities

Up

$234,212

Up $56,337 (+32%) from 2023

Net Assets

Down

$396,328

Down $34,048 (-7.9%) from 2023

Revenue

Up

$520,793

Up $94,989 (+22%) from 2023

Expenses

Up

$555,833

Up $152,914 (+38%) from 2023

Net Income

Down

-$35,040

Down $57,925 (-253%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $562,734Liabilities 2010: $2,212Net Assets 2010: $560,5222010Assets 2011: $420,564Liabilities 2011: $3,544Net Assets 2011: $417,0202011Assets 2012: $439,208Liabilities 2012: $9,572Net Assets 2012: $429,6362012Assets 2013: $472,933Liabilities 2013: $4,821Net Assets 2013: $468,1122013Assets 2014: $436,248Liabilities 2014: $5,287Net Assets 2014: $430,9612014Assets 2015: $467,566Liabilities 2015: $6,241Net Assets 2015: $461,3252015Assets 2016: $455,945Liabilities 2016: $4,075Net Assets 2016: $451,8702016Assets 2017: $416,641Liabilities 2017: $3,978Net Assets 2017: $412,6632017Assets 2018: $410,801Liabilities 2018: $4,925Net Assets 2018: $405,8762018Assets 2019: $415,988Liabilities 2019: $4,918Net Assets 2019: $411,0702019Assets 2020: $451,985Liabilities 2020: $7,573Net Assets 2020: $444,4122020Assets 2021: $501,952Liabilities 2021: $8,407Net Assets 2021: $493,5452021Assets 2022: $420,056Liabilities 2022: $12,565Net Assets 2022: $407,4912022Assets 2023: $608,251Liabilities 2023: $177,875Net Assets 2023: $430,3762023Assets 2024: $630,540Liabilities 2024: $234,212Net Assets 2024: $396,3282024

Highlighted filing

2024

Assets$630,540
Liabilities$234,212
Net Assets$396,328

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $247,7992010Expenses 2011: $372,0242011Expenses 2012: $266,6142012Revenue 2013: $275,640Expenses 2013: $237,162Net Income 2013: $38,4782013Revenue 2014: $257,224Expenses 2014: $294,375Net Income 2014: -$37,1512014Revenue 2015: $288,447Expenses 2015: $258,084Net Income 2015: $30,3632015Revenue 2016: $255,718Expenses 2016: $265,173Net Income 2016: -$9,4552016Revenue 2017: $244,278Expenses 2017: $283,485Net Income 2017: -$39,2072017Revenue 2018: $241,329Expenses 2018: $248,116Net Income 2018: -$6,7872018Revenue 2019: $256,068Expenses 2019: $250,874Net Income 2019: $5,1942019Revenue 2020: $285,631Expenses 2020: $252,289Net Income 2020: $33,3422020Revenue 2021: $273,543Expenses 2021: $224,410Net Income 2021: $49,1332021Revenue 2022: $290,739Expenses 2022: $376,793Net Income 2022: -$86,0542022Revenue 2023: $425,804Expenses 2023: $402,919Net Income 2023: $22,8852023Revenue 2024: $520,793Expenses 2024: $555,833Net Income 2024: -$35,0402024

Highlighted filing

2024

Revenue$520,793
Expenses$555,833
Net Income-$35,040

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.31$2.34$3.96$5.21$5.56$0.35
2023Detailed filing. Detailed filing data is available for this year.$6.08$1.78$4.30$4.26$4.03$0.23
2022Detailed filing. Detailed filing data is available for this year.$4.20$0.13$4.07$2.91$3.77$0.86
2021Detailed filing. Detailed filing data is available for this year.$5.02$0.08$4.94$2.74$2.24$0.49
2020Detailed filing. Detailed filing data is available for this year.$4.52$0.08$4.44$2.86$2.52$0.33
2019Detailed filing. Detailed filing data is available for this year.$4.16$0.05$4.11$2.56$2.51$0.05
2018Detailed filing. Detailed filing data is available for this year.$4.11$0.05$4.06$2.41$2.48$0.07
2017Detailed filing. Detailed filing data is available for this year.$4.17$0.04$4.13$2.44$2.83$0.39
2016Detailed filing. Detailed filing data is available for this year.$4.56$0.04$4.52$2.56$2.65$0.09
2015Detailed filing. Detailed filing data is available for this year.$4.68$0.06$4.61$2.88$2.58$0.30
2014Detailed filing. Detailed filing data is available for this year.$4.36$0.05$4.31$2.57$2.94$0.37
2013Detailed filing. Detailed filing data is available for this year.$4.73$0.05$4.68$2.76$2.37$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.39$0.10$4.30$2.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.21$0.04$4.17$3.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.63$0.02$5.61$2.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.1
Gross Receipts
$654,559
Mission and Program Overview

Mission

Provide services for club members and the public

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$570,866$584,587▲ $13,721
Rtn Earn Endowment Incm Other Fnds$378,126$344,078▼ $34,048
Cap Stk Tr Prin Current Funds$52,250$52,250→ $0
Cash and Non-Interest-Bearing Accounts$23,530$23,467▼ $63
Accounts Receivable$986$9,617▲ $8,631
Inventories for Sale or Use$9,369$9,369→ $0
Total Assets$608,251$630,540▲ $22,289
Other Assets Total$3,500$3,500→ $0
Liabilities
Other Liabilities$165,000$228,599▲ $63,599
Deferred Revenue$3,537$4,670▲ $1,133
Accounts Payable and Accrued Expenses$9,338$943▼ $8,395
Total Liabilities$177,875$234,212▲ $56,337
Net Assets / Fund Balance
Total Net Assets Fund Balance$430,376$396,328▼ $34,048
Total Liabilities and Net Assets / Fund Balance$608,251$630,540▲ $22,289

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$72,605$600,609$673,214
Buildings$330,775$33,773$364,548
Leasehold Improvements$171,908-$171,908
Other Land Buildings$9,299-$9,299
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Katyln PetersonManagerFT$63,000$63,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$58,026
Program Service Revenue
$413,428
Investment Income
$0
Other Revenue
$49,339
All Other Contributions
$58,026
Change in Net Assets
$-35,040
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$297,127
Salaries, Compensation, and Employee Benefits$258,321
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$168,180--$168,180
Occupancy$143,917--$143,917
Comp Disqual Persons-$63,000-$63,000
Depreciation Depletion$31,917--$31,917
Payroll Taxes$27,141--$27,141
Insurance$26,590--$26,590
Conferences and Meetings$23,111--$23,111
Fees for Services Accounting$15,025--$15,025
Office Expenses$14,191--$14,191
Interest$9,215--$9,215
Advertising$4,069--$4,069
Other Expenses$1,123--$1,123
Benefits to Members$385--$385
Total Functional Expenses$492,833$63,000$0$555,833
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
Due to Boss$138,599
Federal income taxes$90,000
Facilities 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, Part VI, Section B, Line 11B

Copy of tax return provided at board meeting

Filing and Contact Details

Filer

Filer Name
Glendive Municipal Golf Course
EIN
81-0535683
Phone
4063778797
Address
PO Box 317, GLENDIVE, MT 59330-0317

Signing Officer

Name
Tige Vester
Title
President
Phone
4063778797
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tige Vester
Formed
2002
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
8
Employees
23

Preparer

Firm
James J Wosepka Pc
Address
PO BOX 970, BEACH, ND 58621-0970
Preparer
James J Wosepka
Phone
7018724321
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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO BOSS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FACILITIES LOAN
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF TAX RETURN PROVIDED AT BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11B
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0520793
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IRS990/USAddress/CityNm0GLENDIVE
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIGE VESTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04063778797
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GLENDIVE MUNICIPAL GOLF COURSE
ReturnHeader/Filer/BusinessNameControlTxt0GLEN
ReturnHeader/Filer/EIN0810535683
ReturnHeader/Filer/PhoneNum04063778797
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 317
ReturnHeader/Filer/USAddress/CityNm0GLENDIVE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd0593300317
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450447277
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAMES J WOSEPKA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 970
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEACH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0586210970
ReturnHeader/PreparerPersonGrp/PhoneNum07018724321
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES J WOSEPKA
ReturnHeader/ReturnTs02025-05-16T10:32:50-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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