Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.06x
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
42nd percentile
Higher net margin than 42% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$7,530
No earlier filing loaded for comparison.
Net Assets
$7,102
No earlier filing loaded for comparison.
Liabilities
$428
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$125,614
No earlier filing loaded for comparison.
Expenses
$125,562
No earlier filing loaded for comparison.
Net Income
$52
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Oct 12, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $125,614
Mission and Program Overview
Mission
The purpose of the golf course is to promote the social welfare and common good of the residents of the homeowners association by providing
The purpose of the golf course is to promote the social welfare and common good of the residents of the homeowners association by providing and maintaining recreational facilities and open space for their use and enjoyment.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE ORGANIZATION OPERATES A GOLF COURSE AND RELATEDFACILITIES FOR THE RECREATIONAL AND SOCIAL ENJOYMENTOF ITS MEMBERS AND THEIR GUESTS | - | $125,562 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CECELIA M DAVIS | President | PT | $0 | - | - |
| DOUGLAS O DAVIS | Secretary | PT | $0 | - | - |
| ALEXANDER MOORE HAMILTON | Treasurer | PT | $0 | - | - |
| DEAN PAGE | Director | PT | $0 | - | - |
| GARY L DAVIS | Director | PT | $0 | - | - |
| KIM PETERSEN | Director | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Council Greens Golf Course
- EIN
- 93-4271116
- Phone
- 2082836224
- Address
- PO BOX 888, COUNCIL, ID 83612
Signing Officer
- Name
- Cecelia Davis
- Title
- President
- Phone
- 2082836224
- Signed
- 2025-10-12
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Teresa M Beer CPA
- Address
- 34 S Main St, Payette, ID 83661
- Preparer
- Teresa M Beer
- Phone
- 2086484043
Supplemental Narrative
Additional Explanations
Form 990EZ, Part I, Line 10
“Charitable contributions; charitable; council senior center: 103 mosher ave, council, id, 83612; none, 652.”
Form 990EZ, Part I, Line 10
“Charitable contribution; charitable; council high school: 101 e bleeker ave, council, id, 83612; none, 1784.”
Form 990EZ, Part I, Line 16
“ADVERTISING 392.”
Form 990EZ, Part I, Line 16
“AUTOMOBILE EXPENSE 1501.”
Form 990EZ, Part I, Line 16
“CART REPAIRS 1986.”
Form 990EZ, Part I, Line 16
“COMPUTER EXPENSE 425.”
Form 990EZ, Part I, Line 16
“DUES & SUBSCRIPTIONS 50.”
Form 990EZ, Part I, Line 16
“FUEL 2359.”
Form 990EZ, Part I, Line 16
“INSURANCE 3091.”
Form 990EZ, Part I, Line 16
“TELEPHONE 1499.”
Form 990EZ, Part I, Line 16
“SUPPLIES 5364.”
Form 990EZ, Part I, Line 16
“SALES TAX 3480.”
Form 990EZ, Part I, Line 16
“PAYROLL TAXES 4272.”
Form 990EZ, Part I, Line 16
“OFFICE EXPENSE 303.”
Form 990EZ, Part I, Line 16
“Miscellaneous expense 363.”
Raw XML Appendix159 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | TERESA M BEER CPA |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2086484043 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 34 S MAIN ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PAYETTE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ID |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 83661 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 6373 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 60100 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 52 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3000 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 7530 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 2436 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 125614 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 41566 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 7102 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 7102 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 48170 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CECELIA M DAVIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DOUGLAS O DAVIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ALEXANDER MOORE HAMILTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DEAN PAGE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | GARY L DAVIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | KIM PETERSEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1157 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 7050 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 25085 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE PURPOSE OF THE GOLF COURSE IS TO PROMOTE THE SOCIAL WELFARE AND COMMON GOOD OF THE RESIDENTS OF THE HOMEOWNERS ASSOCIATION BY PROVIDING AND MAINTAINING RECREATIONAL FACILITIES AND OPEN SPACE FOR THEIR USE AND ENJOYMENT. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 97 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 65514 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ORGANIZATION OPERATES A GOLF COURSE AND RELATEDFACILITIES FOR THE RECREATIONAL AND SOCIAL ENJOYMENTOF ITS MEMBERS AND THEIR GUESTS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 125562 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 46774 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 428 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 125562 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 125562 |
| IRS990EZ/TotalRevenueAmt | 0 | 125614 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CHARITABLE CONTRIBUTIONS; CHARITABLE; COUNCIL SENIOR CENTER: 103 MOSHER AVE, COUNCIL, ID, 83612; NONE, 652. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CHARITABLE CONTRIBUTION; CHARITABLE; COUNCIL HIGH SCHOOL: 101 E BLEEKER AVE, COUNCIL, ID, 83612; NONE, 1784. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ADVERTISING 392. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AUTOMOBILE EXPENSE 1501. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CART REPAIRS 1986. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | COMPUTER EXPENSE 425. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DUES & SUBSCRIPTIONS 50. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | FUEL 2359. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | INSURANCE 3091. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | TELEPHONE 1499. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | SUPPLIES 5364. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | SALES TAX 3480. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | PAYROLL TAXES 4272. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | OFFICE EXPENSE 303. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | MISCELLANEOUS EXPENSE 363. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990EZ, Part I, Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990EZ, Part I, Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Form 990EZ, Part I, Line 16 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CECELIA DAVIS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2082836224 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COUNCIL GREENS GOLF COURSE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COUN |
| ReturnHeader/Filer/EIN | 0 | 934271116 |
| ReturnHeader/Filer/PhoneNum | 0 | 2082836224 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 888 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COUNCIL |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ID |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 83612 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 874239272 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Teresa M Beer CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 34 S Main St |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Payette |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ID |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 83661 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2086484043 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Teresa M Beer |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T16:45:54-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $7,530
- Liabilities
- $428
- Net assets
- $7,102
- Revenue
- $125,614
- Expenses
- $125,562
- Net income
- $52