Civic Intelligence

Linden Golf & Country Club

EIN 91-0296067 • 501(c)7 • Puyallup, WA

Profile

Private golf & countrty club organized for the pleasure and recreation of its members.

2519 East MainPuyallup, WA 98372

www.lindengolf.com

Siviq Scores

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

Liabilities / Assets

74th percentile

0.44x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.39x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Net Margin

42nd percentile

2.8%

Higher net margin than 42% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$123,112

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Asset Growth

33rd percentile

-0.8%

Faster asset growth than 33% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

19%

Faster revenue growth than 80% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,632,298

Down $12,466 (-0.8%) from 2023

Liabilities

Down

$710,373

Down $51,432 (-6.8%) from 2023

Net Assets

Up

$921,925

Up $38,966 (+4.4%) from 2023

Revenue

Up

$1,808,800

Up $285,341 (+19%) from 2023

Expenses

Up

$1,757,299

Up $373,533 (+27%) from 2023

Net Income

Down

$51,501

Down $88,192 (-63%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $291,684Liabilities 2010: $30,432Net Assets 2010: $261,2522010Assets 2011: $249,573Liabilities 2011: $22,347Net Assets 2011: $227,2262011Assets 2012: $238,434Liabilities 2012: $16,420Net Assets 2012: $222,0142012Assets 2013: $292,389Liabilities 2013: $20,008Net Assets 2013: $272,3812013Assets 2014: $311,920Liabilities 2014: $26,607Net Assets 2014: $285,3132014Assets 2015: $426,222Liabilities 2015: $67,900Net Assets 2015: $358,3222015Assets 2016: $443,901Liabilities 2016: $61,426Net Assets 2016: $382,4752016Assets 2017: $1,074,405Liabilities 2017: $569,806Net Assets 2017: $504,5992017Assets 2018: $1,212,620Liabilities 2018: $701,641Net Assets 2018: $510,9792018Assets 2019: $1,245,767Liabilities 2019: $789,025Net Assets 2019: $456,7422019Assets 2020: $1,432,416Liabilities 2020: $1,004,630Net Assets 2020: $427,7862020Assets 2021: $1,430,986Liabilities 2021: $838,105Net Assets 2021: $592,8812021Assets 2022: $1,573,242Liabilities 2022: $833,647Net Assets 2022: $739,5952022Assets 2023: $1,644,764Liabilities 2023: $761,805Net Assets 2023: $882,9592023Assets 2024: $1,632,298Liabilities 2024: $710,373Net Assets 2024: $921,9252024

Highlighted filing

2024

Assets$1,632,298
Liabilities$710,373
Net Assets$921,925

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $622,5132010Expenses 2011: $649,1032011Revenue 2012: $660,057Expenses 2012: $665,269Net Income 2012: -$5,2122012Revenue 2013: $647,493Expenses 2013: $597,126Net Income 2013: $50,3672013Revenue 2014: $633,574Expenses 2014: $623,962Net Income 2014: $9,6122014Revenue 2015: $722,382Expenses 2015: $646,143Net Income 2015: $76,2392015Revenue 2016: $733,226Expenses 2016: $707,895Net Income 2016: $25,3312016Revenue 2017: $816,564Expenses 2017: $696,573Net Income 2017: $119,9912017Revenue 2018: $871,032Expenses 2018: $869,285Net Income 2018: $1,7472018Revenue 2019: $897,265Expenses 2019: $951,502Net Income 2019: -$54,2372019Revenue 2020: $973,804Expenses 2020: $1,002,753Net Income 2020: -$28,9492020Revenue 2021: $1,208,452Expenses 2021: $1,044,742Net Income 2021: $163,7102021Revenue 2022: $1,308,915Expenses 2022: $1,162,522Net Income 2022: $146,3932022Revenue 2023: $1,523,459Expenses 2023: $1,383,766Net Income 2023: $139,6932023Revenue 2024: $1,808,800Expenses 2024: $1,757,299Net Income 2024: $51,5012024

Highlighted filing

2024

Revenue$1,808,800
Expenses$1,757,299
Net Income$51,501

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.71$0.92$1.81$1.76$0.05
2023Summary only. Only limited summary data is available for this year.$1.64$0.76$0.88$1.52$1.38$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.83$0.74$1.31$1.16$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.84$0.59$1.21$1.04$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$1.00$0.43$0.97$1.00$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.79$0.46$0.90$0.95$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.70$0.51$0.87$0.87$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.57$0.50$0.82$0.70$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.06$0.38$0.73$0.71$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.07$0.36$0.72$0.65$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.31$0.03$0.29$0.63$0.62$0.01
2013Summary only. Only limited summary data is available for this year.$0.29$0.02$0.27$0.65$0.60$0.05
2012Summary only. Only limited summary data is available for this year.$0.24$0.02$0.22$0.66$0.67$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.02$0.23$0.65
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.03$0.26$0.62
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$1,321,776
Mission and Program Overview

Mission

Private golf & countrty club organized for the pleasure and recreation of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,231,261$1,321,407▲ $90,146
Rtn Earn Endowment Incm Other Fnds$592,881$739,595▲ $146,714
Loans From Officers Directors$368,474$378,329▲ $9,855
Savings and Temporary Cash Investments$105,081$102,152▼ $2,929
Cash and Non-Interest-Bearing Accounts$52,856$87,443▲ $34,587
Accounts Receivable$31,233$38,147▲ $6,914
Pledges and Grants Receivable-$10,682-
Prepaid Expenses and Deferred Charges$3,700$7,487▲ $3,787
Intangible Assets$6,723$5,924▼ $799
Total Assets$1,430,986$1,573,242▲ $142,256
Other Assets Total$132--
Liabilities
Mortgage Notes Payable Secured by Investment Property$401,804$315,374▼ $86,430
Other Liabilities$65,618$136,423▲ $70,805
Accounts Payable and Accrued Expenses$2,209$3,521▲ $1,312
Total Liabilities$838,105$833,647▼ $4,458
Net Assets / Fund Balance
Total Net Assets Fund Balance$592,881$739,595▲ $146,714
Total Liabilities and Net Assets / Fund Balance$1,430,986$1,573,242▲ $142,256

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$507,382$423,207$930,589
Equipment$54,033$813,014$867,047
Buildings$560,132$200,686$760,818
Leasehold Improvements$163,173$71,036$234,209
Land$36,687-$36,687
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul GreenPresident
Andy SmithDirector
Brian PeaseDirector
Carl CorbaleyDirector
Carla PistilliDirector
Jim VictorDirector
Joey TaylorDirector
Keith MuhichDirector
Paul AppelDirector
Pat KeatonSecretary
Bill FitchittTreasurer
Mark DinhamVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$29,017
Program Service Revenue
$1,100,341
Investment Income
$71
Other Revenue
$179,486
All Other Contributions
$29,017
Change in Net Assets
$146,393
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$620,717
Salaries, Compensation, and Employee Benefits$541,805
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$445,292--$445,292
All Other Expenses$120,194--$120,194
Depreciation Depletion$117,624--$117,624
Occupancy$112,571--$112,571
Other Employee Benefits$49,222--$49,222
Payroll Taxes$47,291--$47,291
Interest$37,635--$37,635
Fees for Services Accounting$37,160--$37,160
Other Expenses$28,661--$28,661
Insurance$24,595--$24,595
Office Expenses$8,660--$8,660
Advertising$255--$255
Conferences and Meetings$181--$181
Total Functional Expenses$1,162,522$0$0$1,162,522
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$368,474$378,329▲ $9,855
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Dues$134,619
Payroll Taxes Payable$4,096
Sales Tax Payable$2,141
Wait List Depost$-4,433
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization has members.

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

Members elect members to serve on the governing board.

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

Decisions of the governing body are sumject to approval by the members.

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

The finance committee reviews the form 990 prior to filing and reports to the board of directors.

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

The board of directors meets annually to review policies and procedures. An annual review of the conflict of interest policy os conducted with all board members and signed copies of the conflict of interest policy are retained by the organization.

Form 990, Page 6, Part VI, Line 19

Linden golf & country club, inc. Is a private golf course; therefore, it does not make its governing documents, conflict of interst policy, and financial statements available to the public. All new members receive a copy of the by-laws and conflit of interst policy. There is also a copy available in the clubhouse.

Filing and Contact Details

Filer

Filer Name
Linden Golf & Country Club
EIN
91-0296067
Phone
2538452056
Address
2519 EAST MAIN, PUYALLUP, WA 98372

Signing Officer

Name
Paul Green
Title
President
Phone
2538452056
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Green
Formed
1926
Legal Domicile
Wa
Voting Board Members
12
Independent Board Members
12
Employees
22

Preparer

Firm
BENSON & WILLIAMS CPA'S INC PS
Address
1843 E MAIN AVE, PUYALLUP, WA 98372-3147
Preparer
Tina Benson CPA
Phone
2538454281
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Real estate taxes 25,155 0 0 gas & oil 14,626 0 0 pro shop expenses 12,802 0 0 office supp & scorecards 11,905 0 0 course repairs/maint 8,866 0 0 sand 8,718 0 0 irrigation supplies 8,089 0 0 pro shop other expenses 7,288 0 0 dues & subscriptions 6,415 0 0 water 5,978 0 0 pro shop maintenance 4,557 0 0 club house maintenance 2,313 0 0 janitorial 1,632 0 0 miscellaneous 677 0 0 pest control 563 0 0 handicap 493 0 0 payroll processing fees 117 0 0 total 120,194 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 799 prior period adjustment -478 total 321

Raw XML AppendixShowing 400 of 771 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
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
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IRS990/Form990PartVIISectionAGrp/PersonNm0PAUL APPEL
IRS990/Form990PartVIISectionAGrp/PersonNm1CARL CORBALEY
IRS990/Form990PartVIISectionAGrp/PersonNm2MARK DINHAM
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
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