Miller Golf Course EIN 47-1083814 Form 990 (PDF) Claim this org

Miller Golf Course

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Operates a golf course for public enjoyment and benefit. For fiscal year 2025 it reported $268K in revenue, $234K in expenses, and $444K in net assets.Pt I

Type
Public charity (501(c)(3)) · Recreation & Sports
Location
Miller, SD
Filings
6 on file (2020–2025)
Revenue
$268KFY2025
Expenses
$234K
Net assets
$444K
People
6
Filings
6
Updates
0
More identity details & actions ⌄
EIN  47-1083814 Public charity (501(c)(3)) Miller, SD
Form 990 (PDF)
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Size
$100K–1M
What they do
Operates a golf course for public enjoyment and benefit.
Leadership
Tim Bode · Secretary
Money in and out
$268K revenue, $234K expenses
Bottom line
76% program efficiency
Where the money goes · FY2025
Total revenue
$268K
Pt VIII · Ln 12
Total expenses
$234K
Pt IX · Ln 25
Net assets
$444K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $34K
Where spending went · Part IX cols B–D
Program services $0.76 Management & general $0.24
Program efficiency
76%
of spending reaches programs▼ -4% vs prior filing year
Operating runway
3.4mo
months of highly liquid reserves at operating expense rate▼ -52% vs prior filing year
Surplus margin
+13%
revenue over expenses, this year▲ +177% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$268K
FY2025▲ +6%
Expenses
$234K
FY2025▼ -3%
Total assets
$455K
FY2025▲ +7%
Total liabilities
$11K
FY2025▼ -33%
Total revenue
$268K
Pt VIII · Ln 12
Total expenses
$234K
Pt IX · Ln 25
Net assets
$444K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$34K
Total assetsPt X · Ln 16$455K
Program-expense ratioPt IX · col B76%
Voting members of governing bodyPt I · Ln 3256
Independent voting membersPt I · Ln 4256

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CMiller Golf Course
EINHdr · item D47-1083814
Principal addressHdr · item CMiller, SD
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MSD
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFRecreation & Sports (N6A)
Ruling yearIRS BMFAug 2014

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a256
Independent voting membersPt VI · Ln 1b256
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A

Pam Heasley’s $21K as Clubhouse Manager is at the 38th percentile of top reported officer pay among 1018 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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Mission & Programs · Part III

Where the work happens

1 program service account for $177K of program spending, described in the organization's own filed words · FY2025.
01

Tournaments and raffles are used to raise monies to maintain the golf course.

$177Kprogram expense

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Statement of Revenue

Part VIII
Program service revenue$201K · 75%
Other revenue$65K · 24%
Contributions & grants$2K · 1%
Program service revenue75%$201K
Other revenue24%$65K
Contributions & grants1%$2K
Total revenueLn 12$268K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.76 Management & general $0.24
Program services76%$177K
Management & general24%$57K
Total functional expensesLn 25$234K

Balance Sheet

Part X · end of year
CashLn 1$65K
Total assetsLn 16$455K
Total liabilitiesLn 26$11K
Total net assetsLn 32$444K
Months of cash on handcomputed3.4

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $65K · Operating expenses/yr $234K
3.4 months
Where the money goes
Program services
Program services $177K · Total expenses $234K
76%
Management & General
Management & general $57K · Total expenses $234K
24%
Fundraising
Fundraising $0 · Total expenses $234K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $5K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $2K · Total revenue $268K
0.7%
Government reliance
Government grants — · Total revenue $268K
Earned-income share
Program service revenue $201K · Total revenue $268K
75%
Investment reliance
Investment income $0 · Total revenue $268K
0%
Program self-sufficiency
Program service revenue $201K · Total expenses $234K
86%
Growth & trend
Revenue growth (YoY)
This year $268K · Prior year $254K
+6%
Revenue CAGR
FY2020 $201K · FY2025 $268K
+6%
Net-asset trend (YoY)
End of year $444K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $268K · Expenses $234K
+13%
Liabilities-to-Assets
Total liabilities — · Total assets $455K
Net-asset ratio
Net assets $444K · Total assets $455K
98%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $455K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Tim Bode · Reported title SECRETARY · Highest reported compensation $0 · Total expenses $234K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $94K · Total expenses $234K
40%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 76%
Overhead ratio 24%
Fundraising cost ratio 0%
Revenue growth 6%
Accounting fee ratio 3%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$268K revenue · viewing · ⤓ 990 PDF
FY2024$254K revenue · ⤓ 990 PDF
FY2023$360K revenue · ⤓ 990 PDF
FY2022$258K revenue · ⤓ 990 PDF
FY2021$252K revenue · ⤓ 990 PDF
FY2020$201K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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