Civic Intelligence

Senior Estates Golf and Country

EIN 93-0546532 • 501(c)7 • Woodburn, OR

Profile

The organization's mission is to provide recreation and social activities for resident and associate members 55 years of age or older.

1776 Country Club RoadWoodburn, OR 97071

woodburnestatesgolf.com

Siviq Scores

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

Liabilities / Assets

69th percentile

0.37x

Higher debt load relative to assets than 69% of similar nonprofits.

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

Liabilities / Revenue

66th percentile

0.55x

Higher debt load relative to revenue than 66% of similar nonprofits.

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

Net Margin

50th percentile

5.6%

Higher net margin than 50% of similar nonprofits.

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

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

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

Asset Growth

21st percentile

-3.9%

Faster asset growth than 21% of similar nonprofits.

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

Revenue Growth

91st percentile

41%

Faster revenue growth than 91% of similar nonprofits.

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

Assets

Down

$3,807,846

Down $155,996 (-3.9%) from 2023

Liabilities

Down

$1,409,713

Down $193,445 (-12%) from 2023

Net Assets

Up

$2,398,133

Up $37,449 (+1.6%) from 2023

Revenue

Up

$2,544,585

Up $734,028 (+41%) from 2023

Expenses

Up

$2,401,018

Up $324,132 (+16%) from 2023

Net Income

Up

$143,567

Up $409,896 (+154%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2016: $3,652,027Liabilities 2016: $111,940Net Assets 2016: $3,540,0872016Assets 2018: $3,917,987Liabilities 2018: $198,670Net Assets 2018: $3,719,3172018Assets 2019: $3,933,804Liabilities 2019: $310,148Net Assets 2019: $3,623,6562019Assets 2020: $4,021,078Liabilities 2020: $499,831Net Assets 2020: $3,521,2472020Assets 2021: $3,839,276Liabilities 2021: $136,174Net Assets 2021: $3,703,1022021Assets 2022: $3,839,852Liabilities 2022: $125,179Net Assets 2022: $3,714,6732022Assets 2023: $3,963,842Liabilities 2023: $1,603,158Net Assets 2023: $2,360,6842023Assets 2024: $3,807,846Liabilities 2024: $1,409,713Net Assets 2024: $2,398,1332024

Highlighted filing

2024

Assets$3,807,846
Liabilities$1,409,713
Net Assets$2,398,133

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $1,689,314Expenses 2016: $1,365,905Net Income 2016: $323,4092016Revenue 2018: $1,775,485Expenses 2018: $1,812,596Net Income 2018: -$37,1112018Revenue 2019: $1,845,448Expenses 2019: $1,961,820Net Income 2019: -$116,3722019Revenue 2020: $1,784,555Expenses 2020: $1,892,410Net Income 2020: -$107,8552020Revenue 2021: $2,135,721Expenses 2021: $1,949,705Net Income 2021: $186,0162021Revenue 2022: $2,046,986Expenses 2022: $2,012,300Net Income 2022: $34,6862022Revenue 2023: $1,810,557Expenses 2023: $2,076,886Net Income 2023: -$266,3292023Revenue 2024: $2,544,585Expenses 2024: $2,401,018Net Income 2024: $143,5672024

Highlighted filing

2024

Revenue$2,544,585
Expenses$2,401,018
Net Income$143,567

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 16, 2025
Return Version
2024v5.0
Gross Receipts
$2,560,040
Mission and Program Overview

Mission

The organization provides recreational and social activities for resident and associate members 55 years of age or older.

To provide recreation and social activities for resident and associate members age 55 and older.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,147,761$1,918,057▼ $229,704
Cash and Non-Interest-Bearing Accounts$1,005,046$904,607▼ $100,439
Savings and Temporary Cash Investments$750,000$900,000▲ $150,000
Intangible Assets-$34,286-
Accounts Receivable$21,411$27,324▲ $5,913
Inventories for Sale or Use$39,109$12,518▼ $26,591
Prepaid Expenses and Deferred Charges$515$11,054▲ $10,539
Total Assets$3,963,842$3,807,846▼ $155,996
Liabilities
Other Liabilities$1,533,000$1,339,888▼ $193,112
Deferred Revenue$36,815$53,132▲ $16,317
Accounts Payable and Accrued Expenses$33,343$16,693▼ $16,650
Total Liabilities$1,603,158$1,409,713▼ $193,445
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,360,684$2,398,133▲ $37,449
Total Net Assets Fund Balance$2,360,684$2,398,133▲ $37,449
Total Liabilities and Net Assets / Fund Balance$3,963,842$3,807,846▼ $155,996

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,512,773$2,736,340$4,249,113
Buildings$143,228$1,483,675$1,626,903
Equipment$129,615$928,142$1,057,757
Land$132,441-$132,441
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve GarnerPresident
Andrew NordbyDirector
Dorothy MonnierDirector
Jone DruryDirector
Karen LintonDirector
Marilyn PlowmanDirector
Kim FarquharsonSecretary
Allan LindbergTreasurer
Marilyn SbardellatiVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,368,852
Investment Income
$60,213
Other Revenue
$115,520
Change in Net Assets
$143,567
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,524,369
Salaries, Compensation, and Employee Benefits$876,649
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$876,649
Depreciation Depletion---$235,010
Office Expenses---$187,062
All Other Expenses---$105,044
Other Expenses---$89,416
Fees for Services Legal---$88,946
Insurance---$45,591
Total Functional Expenses$0$0$0$2,401,018
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
Deferred Initiation Fees$878,586
Contract Liabilities$360,486
Accrued Payroll and Expenses$50,674
Other Liabilities$45,538
Income Taxes Payable$4,604
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

All owners of a lot in senior estates, and the owners' spouse, shall automatically be members of the corporation. Membership is not transferable and cancelable upon change of lot ownership. Members entitled to vote are those members in good standing who own a lot in senior estates. Each lot is entitled to one vote.

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

Three directors of the nine member board of directors are elected annually by members. Directors serve for a three year term. There is one class of member, each with one vote.

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

The board of directors must obtain approval of 75% of the membership prior to the board of directors incurring debt through borrowing.

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

The financial manager and the board treasurer will review the form 990 prior to filing.

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

A conflict of interest policy exists for the general manager. The general manager documents his activities to support adherence to the policy and the records are reported to the board of directors on a regular basis.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. The governing documents can also be downloaded online.

Filing and Contact Details

Filer

Filer Name
Senior Estates Golf and Country
EIN
93-0546532
Phone
5039821776
Address
1776 COUNTRY CLUB ROAD, WOODBURN, OR 97071
Doing Business As
Woodburn Estates & Golf

Signing Officer

Name
Allan Lindberg
Title
Treasurer
Phone
5039821776
Signed
2025-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Garner
Formed
1962
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
30
Volunteers
61

Preparer

Firm
Newman Certified Public Accountant Pc
Address
10900 NE 4TH STREET SUITE 2300, BELLEVUE, WA 98004
Preparer
Jeremy Newman
Phone
8445607300
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Beginning balance adjustment 93,882 interfund transfer -200,000 total -106,118

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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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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0750000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0900000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0143228
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01483675
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01626903
IRS990ScheduleD/EquipmentGrp/BookValueAmt0129615
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0928142
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01057757
IRS990ScheduleD/LandGrp/BookValueAmt0132441
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0132441
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01512773
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02736340
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04249113
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0878586
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1360486
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt250674
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt345538
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt44604
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED INITIATION FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CONTRACT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED PAYROLL AND EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4INCOME TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01918057
IRS990ScheduleD/TotalLiabilityAmt01339888
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL OWNERS OF A LOT IN SENIOR ESTATES, AND THE OWNERS' SPOUSE, SHALL AUTOMATICALLY BE MEMBERS OF THE CORPORATION. MEMBERSHIP IS NOT TRANSFERABLE AND CANCELABLE UPON CHANGE OF LOT OWNERSHIP. MEMBERS ENTITLED TO VOTE ARE THOSE MEMBERS IN GOOD STANDING WHO OWN A LOT IN SENIOR ESTATES. EACH LOT IS ENTITLED TO ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THREE DIRECTORS OF THE NINE MEMBER BOARD OF DIRECTORS ARE ELECTED ANNUALLY BY MEMBERS. DIRECTORS SERVE FOR A THREE YEAR TERM. THERE IS ONE CLASS OF MEMBER, EACH WITH ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS MUST OBTAIN APPROVAL OF 75% OF THE MEMBERSHIP PRIOR TO THE BOARD OF DIRECTORS INCURRING DEBT THROUGH BORROWING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FINANCIAL MANAGER AND THE BOARD TREASURER WILL REVIEW THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A CONFLICT OF INTEREST POLICY EXISTS FOR THE GENERAL MANAGER. THE GENERAL MANAGER DOCUMENTS HIS ACTIVITIES TO SUPPORT ADHERENCE TO THE POLICY AND THE RECORDS ARE REPORTED TO THE BOARD OF DIRECTORS ON A REGULAR BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE GOVERNING DOCUMENTS CAN ALSO BE DOWNLOADED ONLINE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BEGINNING BALANCE ADJUSTMENT 93,882 INTERFUND TRANSFER -200,000 TOTAL -106,118
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03963842
IRS990/TotalAssetsEOYAmt03807846
IRS990/TotalAssetsGrp/BOYAmt03963842
IRS990/TotalAssetsGrp/EOYAmt03807846
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02401018
IRS990/TotalGrossUBIAmt0120871
IRS990/TotalLiabilitiesBOYAmt01603158
IRS990/TotalLiabilitiesEOYAmt01409713
IRS990/TotalLiabilitiesGrp/BOYAmt01603158
IRS990/TotalLiabilitiesGrp/EOYAmt01409713
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02360684
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02398133
IRS990/TotalProgramServiceRevenueAmt02368852
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02423714
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02544585
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0120871
IRS990/TotalVolunteersCnt061
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03963842
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03807846
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01776 COUNTRY CLUB ROAD
IRS990/USAddress/CityNm0WOODBURN
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097071
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WOODBURNESTATESGOLF.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALLAN LINDBERG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05039821776
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SENIOR ESTATES GOLF AND COUNTRY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CLUB
ReturnHeader/Filer/BusinessNameControlTxt0SENI
ReturnHeader/Filer/EIN0930546532
ReturnHeader/Filer/PhoneNum05039821776
ReturnHeader/Filer/USAddress/AddressLine1Txt01776 COUNTRY CLUB ROAD
ReturnHeader/Filer/USAddress/CityNm0WOODBURN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097071
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263519134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010900 NE 4TH STREET SUITE 2300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLEVUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098004
ReturnHeader/PreparerPersonGrp/PhoneNum08445607300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02025-10-22T13:40:47-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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