philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

The Briarwood

Not tax-deductible

Billings, MT501(c)(7)Since 1985Recreation & Sports EIN 81-0391801Revenue $3.0M in FY2025

On file with the IRSthebriarwoodgc.com3429 Briarwood Blvd, 59101-9434 · Billings, MTTax-exempt since Jan 1984

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

The primary strength of Briarwood is its' golf course. Briarwood is to be montana's premier private country club valuing a unique and challenging golf experience on a course that is professionally groomed and maintained. Professional courtesy, service, and fiscal responsibility are valued, and all decisions will be made for the long-term benefit of the entire membership.

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
Run by 8 volunteers and 68 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $164K a year · 6% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Cash reserves
3 mo
of spending, in cash
Fine: 2.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.6M
47% of total assets
Looks good: liabilities are 47% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.0M
+11% vs prior year
Spent
$2.7M
Net assets
$1.7M
By yearFY2020–FY2025
Revenue
$3.0M
FY2025▲ +11%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.3M
FY2021$2.4M
FY2022$2.4M
FY2023$2.6M
FY2024$2.7M
FY2025$3.0M
Expenses
$2.7M
FY2025▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.9M
FY2021$2.3M
FY2022$2.4M
FY2023$2.6M
FY2024$2.5M
FY2025$2.7M
Net assets
$1.7M
FY2025▲ +20%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.2M
FY2022$1.3M
FY2023$1.2M
FY2024$1.5M
FY2025$1.7M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1984.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Tom Hewett
President
$0Pt VII · Sec A
Anthony McCoy
Vice President
$0Pt VII · Sec A
John Gates
Secretary/Treasurer
$0Pt VII · Sec A
Kelly Varnes
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
David Hill
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
See The Briarwood executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides a premier private country club experience with a challenging, well-maintained golf course.

Questions for The Briarwood

Tap to ask. The Briarwood sees how many people are interested.

Your first name shows with your question. The Briarwood answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · in their own filed words · FY2025
01

Provided social and recreational opportunities for the 375 members of the club.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$3.0M
Ln 12
Fees for servicesLn 2g$1.5M
Other incomeLn 4–11$1.5M
Investment incomeLn 3$26K
Money outPt IX
$2.7M
Ln 25
Owns and owesPt X
$1.7M
net assets · Ln 32
Cash and savingsLn 1–2$648K
Total assetsLn 16$3.3M
LiabilitiesLn 26$1.6M
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$26K
Other incomeLn 4–11$1.5M
Gains on assetsLn 7$22K
Total revenueLn 12$3.0M
Assets in detailPt X, end of year
CashLn 1$648K
Cash and savings togetherLn 1–2$648K
Land, buildings, equipmentLn 10c$2.4M
Other assetsLn 15$0
Total assetsLn 16$3.3M
LiabilitiesLn 26$1.6M
Net assetsLn 32$1.7M
OperationsPt I, VI
EmployeesI 568
VolunteersI 68
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$286K$648K
Land, buildings, equipmentLn 10c$2.6M$2.4M
Total assetsLn 16$3.1M$3.3M
LiabilitiesLn 26$1.7M$1.6M
Net assetsLn 32$1.5M$1.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$1.1M
Other employee benefitsLn 9$40K
Payroll taxesLn 10$151K
Accounting feesLn 11c$9K
Advertising and promotionLn 12$357
Office expensesLn 13$8K
OccupancyLn 16$180K
TravelLn 17$3K
InterestLn 20$53K
Depreciation, depletion and amortizationLn 22$228K
InsuranceLn 23$225K
Other expenses (24a–d)Ln 24$510K
All other expensesLn 24e$215K
Total functional expensesLn 25$2.7M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $3.0M$2.7M$291K$1.7M 990 PDF
FY2024 $2.7M$2.5M$231K$1.5M 990 PDF
FY2023 $2.6M$2.6M−$37K$1.2M 990 PDF
FY2022 $2.4M$2.4M$38K$1.3M 990 PDF
FY2021 $2.4M$2.3M$70K$1.2M 990 PDF
FY2020 $2.3M$1.9M$388K$1.1M 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $2,993,454 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $1,514,120$1,491,726
I-10 Investment incomePrior year $616$26,346
I-11 Other revenuePrior year $1,190,061$1,475,382
I-12 Total revenuePrior year $2,704,797$2,993,454
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,216,579$1,270,818
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,257,106$1,431,735
I-18 Total expensesPrior year $2,473,685$2,702,553
I-19 Revenue less expensesPrior year $231,112$290,901
Part VI · Governance 9 of 9 board members independent, 2 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,993,454 across 4 lines filed
Lines not itemized here account for $1,497,473 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,440,474 · Unrelated business $29,161$1,469,635
VIII-3 Investment incomeUnrelated business $4,199$4,199
VIII-7 Net gain or loss on sales of assetsExcluded from tax $22,147$22,147
VIII-12 Total revenueRelated to mission $1,462,565 · Unrelated business $33,360 · Excluded from tax $1,497,529$2,993,454
Part IX · Statement of functional expenses $2,702,553 across 13 lines filed
IX-7 Other salaries and wages$1,080,212
IX-9 Other employee benefits$39,693
IX-10 Payroll taxes$150,913
IX-11c Accounting fees$8,616
IX-12 Advertising and promotion$357
IX-13 Office expenses$8,364
IX-16 Occupancy$179,735
IX-17 Travel$3,488
IX-20 Interest$52,678
IX-22 Depreciation, depletion and amortization$228,254
IX-23 Insurance$225,141
IX-24 Other expenses (24a–d)$509,886
IX-24e All other expenses$215,216
IX-25 Total functional expenses$2,702,553
Part X · Balance sheet $3,298,630 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $285,593$647,550
X-4 Accounts receivableStart of year $132,813$121,823
X-8 Inventories for sale or useStart of year $105,565$108,252
X-9 Prepaid expenses and deferred chargesStart of year $1,416$1,451
X-10c Land, buildings and equipment, netStart of year $2,618,814$2,419,554
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $3,144,201$3,298,630
X-17 Accounts payable and accrued expensesStart of year $62,955$93,178
X-25 Other liabilitiesStart of year $287,125$365,884
X-26 Total liabilitiesStart of year $1,688,491$1,552,019
X-27 Net assets without donor restrictionsStart of year $1,455,710$1,746,611
X-32 Total net assets or fund balancesStart of year $1,455,710$1,746,611
X-33 Total liabilities and net assetsStart of year $3,144,201$3,298,630
Part XI · Reconciliation of net assets $1,746,611 net assets at year end
XI-1 Total revenue$2,993,454
XI-2 Total expenses$2,702,553
XI-3 Revenue less expenses$290,901
XI-4 Net assets at start of year$1,455,710
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,746,611

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.