Civic Intelligence

Niobrara Country Club

EIN 83-0181594 • 501(c)7 • Lusk, WY

Profile

Provide and maintain facilities for use in activities that directly benefit the community.

PO Box 1290Lusk, WY 82225

n/A

Siviq Scores

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

Liabilities / Assets

80th percentile

0.15x

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

501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

87th percentile

0.32x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Net Margin

85th percentile

24%

Higher net margin than 85% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

84th percentile

28%

Faster asset growth than 84% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

89th percentile

42%

Faster revenue growth than 89% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$120,495

Up $26,515 (+28%) from 2024

Liabilities

Up

$18,379

Up $9,098 (+98%) from 2024

Net Assets

Up

$102,116

Up $17,417 (+21%) from 2024

Operations
Liabilities / Revenue87th percentileNet Margin85th percentile

Revenue

Up

$57,645

Up $17,039 (+42%) from 2024

Expenses

Up

$43,566

Up $2,370 (+5.8%) from 2024

Net Income

Up

$14,079

Up $14,669 (+2486%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

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

$150K$100K$50K$0Assets 2016: $96,650Liabilities 2016: $9,6012016Assets 2017: $94,366Liabilities 2017: $7,4992017Assets 2018: $87,283Liabilities 2018: $4,8822018Assets 2019: $103,063Liabilities 2019: $6,1722019Assets 2020: $105,858Liabilities 2020: $3,5662020Assets 2022: $91,281Liabilities 2022: $7,528Net Assets 2022: $83,7532022Assets 2023: $90,899Liabilities 2023: $5,610Net Assets 2023: $85,2892023Assets 2024: $93,980Liabilities 2024: $9,281Net Assets 2024: $84,6992024Assets 2025: $120,495Liabilities 2025: $18,379Net Assets 2025: $102,1162025

Highlighted filing

2025

Assets$120,495
Liabilities$18,379
Net Assets$102,116
Open 2025 Filing

Operations Trend

Revenue Growth89th percentile

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

$60K$40K$20K$0-$20KRevenue 2016: $38,316Expenses 2016: $37,015Net Income 2016: $1,3012016Revenue 2017: $37,121Expenses 2017: $37,303Net Income 2017: -$1822017Revenue 2018: $33,529Expenses 2018: $37,995Net Income 2018: -$4,4662018Revenue 2019: $52,014Expenses 2019: $21,927Net Income 2019: $30,0872019Revenue 2020: $47,006Expenses 2020: $41,605Net Income 2020: $5,4012020Revenue 2022: $33,293Expenses 2022: $43,478Net Income 2022: -$10,1852022Revenue 2023: $41,086Expenses 2023: $39,550Net Income 2023: $1,5362023Revenue 2024: $40,606Expenses 2024: $41,196Net Income 2024: -$5902024Revenue 2025: $57,645Expenses 2025: $43,566Net Income 2025: $14,0792025

Highlighted filing

2025

Revenue$57,645
Expenses$43,566
Net Income$14,079
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$120,495
Liabilities
$18,379
Net assets
$102,116
Revenue
$57,645
Expenses
$43,566
Net income
$14,079
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.20$0.18$1.02$0.58$0.44$0.14
2024Detailed filing. Detailed filing data is available for this year.$0.94$0.09$0.85$0.41$0.41$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.91$0.06$0.85$0.41$0.40$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.91$0.08$0.84$0.33$0.43$0.10
2020Summary only. Only limited summary data is available for this year.$1.06$0.04$0.47$0.42$0.05
2019Summary only. Only limited summary data is available for this year.$1.03$0.06$0.52$0.22$0.30
2018Summary only. Only limited summary data is available for this year.$0.87$0.05$0.34$0.38$0.04
2017Summary only. Only limited summary data is available for this year.$0.94$0.07$0.37$0.37$0.00
2016Summary only. Only limited summary data is available for this year.$0.97$0.10$0.38$0.37$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Aug 7, 2025
Return Version
2024v5.2
Gross Receipts
$100,378
Mission and Program Overview

Mission

Provide and maintain facilities for use in activities that directly benefit the community.

Program Services

DescriptionGrantsExpenses
Provide and maintain facilities for use in activities that directly benefit the community.--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAY HAMMONDTreasurerPT$0--
RICHARD MURRAYChairmanPT$0--
SCOTT FREOUFSecretary-$0--
MATT VANDERBOSSCHEDirector-$0--
CLAY COONDirector-$0--
Filing and Contact Details

Filer

Filer Name
Niobrara Country Club
EIN
83-0181594
Phone
3073342500
Address
PO BOX 1290, LUSK, WY 82225

Signing Officer

Name
Jay Hammond
Title
Treasurer
Signed
2025-08-07
Discuss with paid preparer
Yes

Preparer

Firm
SMB Management LLC
Address
4077 US Highway 20, Lusk, WY 82225
Preparer
Sheila Boldon
Phone
3073155753
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $320”

Other Expenses.1012

“Insurance $3211”

Other Expenses.1

“CONTRACT SERVICES $9946”

Other Expenses.2

“UTILITIES $7876”

Other Expenses.3

“CONTRACT SERVICES $4192”

Other Expenses.4

“TV $3653”

Other Expenses.5

“CONTRACT SERVICES $2700”

Other Expenses.6

“BUILDING LEASE $2000”

Other Expenses.7

“Building improvements $1822”

Other Expenses.8

“CLEANING SUPPLIES $1515”

Other Expenses.9

“Rental cart expense $1122”

Other Expenses.10

“PROPANE $1011”

Other Expenses.11

“PROPERTY TAXES $923”

Other Expenses.12

“EQUIPMENT RENT $693”

Other Expenses.13

“Repairs & maintenance $639”

Other Expenses.14

“GREEN FEES $400”

Other Expenses.15

“KITCHEN SUPPLIES $398”

Other Assets.1

“GOLF CARTS - Beginning $39000 GOLF CARTS - Ending $53000”

Total Liabilities.1

“ACCOUNTS PAYABLE - Beginning $-97 ACCOUNTS PAYABLE - Ending $-1451”

Total Liabilities.2

“FURNITURE - Beginning $5710 FURNITURE - Ending $14050”

Total Liabilities.3

“GOLF CART LOAN - Beginning $0 GOLF CART LOAN - Ending $6000”

Total Liabilities.4

“HANDICAP DUES - Beginning $3668 HANDICAP DUES - Ending $-220”

Raw XML Appendix163 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JAY HAMMOND
IRS990EZ/BooksInCareOfDetail/PhoneNum03073342500
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1290
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LUSK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd082225
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt09980
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt022495
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt034786
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt014079
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01035
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt093980
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0120495
IRS990EZ/FundraisingGrossIncomeAmt09473
IRS990EZ/GrossProfitLossSlsOfInvntryAmt025963
IRS990EZ/GrossReceiptsAmt0100378
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt060749
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt088
IRS990EZ/LandAndBuildingsGrp/BOYAmt045000
IRS990EZ/LandAndBuildingsGrp/EOYAmt045000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt030068
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt084699
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0102116
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt084699
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0102116
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt06.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt16.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAY HAMMOND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RICHARD MURRAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SCOTT FREOUF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MATT VANDERBOSSCHE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CLAY COON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt039000
IRS990EZ/OtherAssetsTotalDetail/EOYAmt053000
IRS990EZ/OtherChangesInNetAssetsAmt03338
IRS990EZ/OtherExpensesTotalAmt042421
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Provide and maintain facilities for use in activities that directly benefit the community.
IRS990EZ/PrintingPublicationsPostageAmt0110
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide and maintain facilities for use in activities that directly benefit the community.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt07947
IRS990EZ/SpecialEventsNetIncomeLossAmt01526
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt09281
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt018379
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt043566
IRS990EZ/TotalRevenueAmt057645
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $320
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $3211
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONTRACT SERVICES $9946
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UTILITIES $7876
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT SERVICES $4192
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TV $3653
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRACT SERVICES $2700
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BUILDING LEASE $2000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BUILDING IMPROVEMENTS $1822
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9CLEANING SUPPLIES $1515
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10RENTAL CART EXPENSE $1122
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11PROPANE $1011
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12PROPERTY TAXES $923
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13EQUIPMENT RENT $693
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14REPAIRS & MAINTENANCE $639
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15GREEN FEES $400
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16KITCHEN SUPPLIES $398
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17GOLF CARTS - Beginning $39000 GOLF CARTS - Ending $53000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18ACCOUNTS PAYABLE - Beginning $-97 ACCOUNTS PAYABLE - Ending $-1451
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19FURNITURE - Beginning $5710 FURNITURE - Ending $14050
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20GOLF CART LOAN - Beginning $0 GOLF CART LOAN - Ending $6000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21HANDICAP DUES - Beginning $3668 HANDICAP DUES - Ending $-220
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Expenses.12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Expenses.13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Expenses.14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Expenses.15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Total Liabilities.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Total Liabilities.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Total Liabilities.4
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY HAMMOND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NIOBRARA COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0NIOB
ReturnHeader/Filer/EIN0830181594
ReturnHeader/Filer/PhoneNum03073342500
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1290
ReturnHeader/Filer/USAddress/CityNm0LUSK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WY
ReturnHeader/Filer/USAddress/ZIPCd082225
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352328064
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMB Management LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04077 US Highway 20
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lusk
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd082225
ReturnHeader/PreparerPersonGrp/PhoneNum03073155753
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Sheila Boldon
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-08-07T12:22:03-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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