Civic Intelligence

Rocky Mtn Golf Course Superintendents Association

990 • Fiscal year 2024 • EIN 84-0538057

Nov 01, 2023 to Oct 31, 2024 • Filed on Jan 08, 2025

12110 Pecos Street 220Westminster, CO 80234

(303) 255-9611

Siviq Scores

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

Liabilities / Assets

45th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

84th percentile

23%

Higher net margin than 84% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

82nd percentile

26%

Faster asset growth than 82% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

24%

Faster revenue growth than 78% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$340,828

Up $70,359 (+26%) from 2023

Net Assets

Up

$340,828

Up $70,359 (+26%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Up

$305,752

Up $59,616 (+24%) from 2023

Expenses

Down

$235,393

Down $20,057 (-7.9%) from 2023

Net Income

Up

$70,359

Up $79,673 (+855%) from 2023

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $228,363Liabilities 2011: $13,0002011Assets 2012: $219,077Liabilities 2012: $1,550Net Assets 2012: $217,5272012Assets 2013: $239,363Liabilities 2013: $3,325Net Assets 2013: $236,0382013Assets 2014: $240,643Liabilities 2014: $175Net Assets 2014: $240,4682014Assets 2015: $236,270Liabilities 2015: $02015Assets 2016: $234,715Liabilities 2016: $02016Assets 2017: $251,755Net Assets 2017: $251,7552017Assets 2018: $237,607Liabilities 2018: $02018Assets 2019: $238,930Net Assets 2019: $238,9302019Assets 2020: $237,047Liabilities 2020: $02020Assets 2021: $301,677Liabilities 2021: $0Net Assets 2021: $301,6772021Assets 2022: $279,783Liabilities 2022: $0Net Assets 2022: $279,7832022Assets 2023: $270,469Liabilities 2023: $0Net Assets 2023: $270,4692023Assets 2024: $340,828Liabilities 2024: $0Net Assets 2024: $340,8282024Assets 2025: $383,675Liabilities 2025: $0Net Assets 2025: $383,6752025

Highlighted filing

2024

Assets$340,828
Liabilities$0
Net Assets$340,828

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $158,553Expenses 2011: $137,432Net Income 2011: $21,1212011Revenue 2012: $166,863Expenses 2012: $163,139Net Income 2012: $3,7242012Revenue 2013: $164,873Expenses 2013: $145,546Net Income 2013: $19,3272013Revenue 2014: $168,484Expenses 2014: $164,054Net Income 2014: $4,4302014Revenue 2015: $166,747Expenses 2015: $168,549Net Income 2015: -$1,8022015Revenue 2016: $191,299Expenses 2016: $190,624Net Income 2016: $6752016Revenue 2017: $188,972Expenses 2017: $169,189Net Income 2017: $19,7832017Revenue 2018: $172,334Expenses 2018: $182,058Net Income 2018: -$9,7242018Revenue 2019: $195,400Expenses 2019: $190,204Net Income 2019: $5,1962019Revenue 2020: $157,510Expenses 2020: $151,234Net Income 2020: $6,2762020Revenue 2021: $288,641Expenses 2021: $222,904Net Income 2021: $65,7372021Revenue 2022: $231,596Expenses 2022: $253,490Net Income 2022: -$21,8942022Revenue 2023: $246,136Expenses 2023: $255,450Net Income 2023: -$9,3142023Revenue 2024: $305,752Expenses 2024: $235,393Net Income 2024: $70,3592024Revenue 2025: $310,354Expenses 2025: $267,507Net Income 2025: $42,8472025

Highlighted filing

2024

Revenue$305,752
Expenses$235,393
Net Income$70,359
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Jan 8, 2025
Return Version
2023v6.0
Gross Receipts
$305,752
Mission and Program Overview

Mission

Education & Improvement of practices and image.

Education and improvement of practices and image.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$270,469$340,828▲ $70,359
Savings and Temporary Cash Investments$224,955$255,787▲ $30,832
Cash and Non-Interest-Bearing Accounts$45,514$85,041▲ $39,527
Total Assets$270,469$340,828▲ $70,359
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$270,469$340,828▲ $70,359
Total Liabilities and Net Assets / Fund Balance$270,469$340,828▲ $70,359
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin KallasPresident
Chad GilkisonDirector
Jake JacobsDirector
Kevin MalloyDirector
Mitch SavageDirector
Steve SchommerDirector
Eric StrasheimPast Preside
Jeff WichmanPast Preside
Joe KunzeSecty/treasu
Aaron FankhauserVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$186,905
Investment Income
$30,807
Other Revenue
$88,040
Change in Net Assets
$70,359
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$235,393
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$113,169--$113,169
Fees for Services Management$93,525--$93,525
Advertising$6,858--$6,858
All Other Expenses$1,522--$1,522
Other Expenses$1,380--$1,380
Fees for Services Other$1,337--$1,337
Insurance$1,089--$1,089
Fees for Services Accounting$985--$985
Total Functional Expenses$235,393$0$0$235,393
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
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Management delegated to gary leeper under a management agreement

Form 990, Page 6, Part VI, Line 6

Various country club grounds superintendents are members who pay annual dues

Form 990, Page 6, Part VI, Line 7A

Board of diector members are elected via a membership vote annually .

Form 990, Page 6, Part VI, Line 11B

Provided to the organization's declared manager for review, approval and signature.

Form 990, Page 6, Part VI, Line 12C

Annual signoff by board of director members.

Form 990, Page 6, Part VI, Line 19

Tax returns are available for public inspection.

Filing and Contact Details

Filer

Filer Name
Rocky Mtn Golf Course
EIN
84-0538057
Phone
3032559611
Address
12110 PECOS STREET 220, WESTMINSTER, CO 80234

Signing Officer

Name
Kevin Kallas
Title
President
Phone
3032559611
Signed
2025-01-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Kallas
Formed
1937
Voting Board Members
10
Independent Board Members
0
Employees
0

Preparer

Firm
Paul E Shapiro
Address
13651 AMERICAN PRAIRIE PLACE, BRADENTON, FL 34211
Preparer
Paul E Shapiro
Phone
9146436565
Raw XML Appendix301 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt4SECTY/TREASU
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIECTOR MEMBERS ARE ELECTED VIA A MEMBERSHIP VOTE ANNUALLY .
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUAL SIGNOFF BY BOARD OF DIRECTOR MEMBERS.
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ReturnHeader/Filer/USAddress/ZIPCd080234
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PAUL E SHAPIRO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013651 AMERICAN PRAIRIE PLACE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRADENTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd034211
ReturnHeader/PreparerPersonGrp/PhoneNum09146436565
ReturnHeader/PreparerPersonGrp/PreparationDt02025-01-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL E SHAPIRO
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-01-23T13:34:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-11-01
ReturnHeader/TaxPeriodEndDt02024-10-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.84$0.00$3.84$3.10$2.68$0.43
2024Detailed filing. Detailed filing data is available for this year.$3.41$0.00$3.41$3.06$2.35$0.70
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$0.00$2.70$2.46$2.55$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.80$0.00$2.80$2.32$2.53$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.02$0.00$3.02$2.89$2.23$0.66
2020Summary only. Only limited summary data is available for this year.$2.37$0.00$1.58$1.51$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$2.39$1.95$1.90$0.05
2018Summary only. Only limited summary data is available for this year.$2.38$0.00$1.72$1.82$0.10
2017Detailed filing. Detailed filing data is available for this year.$2.52$2.52$1.89$1.69$0.20
2016Summary only. Only limited summary data is available for this year.$2.35$0.00$1.91$1.91$0.01
2015Summary only. Only limited summary data is available for this year.$2.36$0.00$1.67$1.69$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.41$0.00$2.40$1.68$1.64$0.04
2013Detailed filing. Detailed filing data is available for this year.$2.39$0.03$2.36$1.65$1.46$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.02$2.18$1.67$1.63$0.04
2011Summary only. Only limited summary data is available for this year.$2.28$0.13$1.59$1.37$0.21