Middlefork Ranch INC FY2021 filing

Not tax-deductible

Bruneau, ID501(c)(7)EIN 82-0265599Revenue $440K in FY2021

On file with the IRSPo Box 174, 83604-0174 · Bruneau, IDTax-exempt since Feb 1969

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Social Club organized for purposes of providing wildlife hunting and recreation activities for members.

Mission: Form 990 Part I, line 1

Before you give

FY2021 · 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
3 of 5
filings with a surplus
Average deficit $11K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
5 mo
of spending, in cash
Looks good: 4.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$137K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$440K
Spent
$553K
To programs
0%
Net assets
$1.7M
By yearFY2021–FY2025
Revenue
$440K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$440K
FY2022$576K
FY2023$716K
FY2024$604K
FY2025$710K
Expenses
$553K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$553K
FY2022$644K
FY2023$665K
FY2024$599K
FY2025$638K
Net assets
$1.7M
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$1.7M
FY2022$1.7M
FY2023$1.7M
FY2024$1.7M
FY2025$1.8M

From the FY2021 Form 990 (year ending April 2021) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1969.

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

Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Vice President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary/Treas
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Middlefork Ranch INC executive salaries →

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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

Offers members hunting and recreational activities in the wild.

Questions for Middlefork Ranch INC

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Provided by the organization

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1 program · $556K · in their own filed words · FY2020
01

Expenses related to members of a social club

$556Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$440K
Ln 12
Fees for servicesLn 2g$284K
Other incomeLn 4–11$77K
Investment incomeLn 3$75K
Money outPt IX
$553K
Ln 25
Owns and owesPt X
$1.7M
net assets · Ln 32
Cash and savingsLn 1–2$224K
Total assetsLn 16$1.9M
LiabilitiesLn 26$137K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Fees for servicesLn 2g$284K
Investment incomeLn 3$75K
Other incomeLn 4–11$77K
Gains on assetsLn 7−$2K
Total revenueLn 12$440K
Assets in detailPt X, end of year
CashLn 1$99K
SavingsLn 2$125K
Cash and savings togetherLn 1–2$224K
InvestmentsLn 11–13$306K
Land, buildings, equipmentLn 10c$1.3M
Other assetsLn 15$29K
Total assetsLn 16$1.9M
LiabilitiesLn 26$137K
Net assetsLn 32$1.7M
OperationsPt I, VI
EmployeesI 517
Fiscal year endsHeaderApril
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$228K$224K
InvestmentsLn 11–13$362K$306K
Land, buildings, equipmentLn 10c$1.3M$1.3M
Total assetsLn 16$1.9M$1.9M
LiabilitiesLn 26$77K$137K
Net assetsLn 32$1.9M$1.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$238K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$32K
Payroll taxesLn 10$18K
Management feesLn 11a$4K
Legal feesLn 11b$8K
Accounting feesLn 11c$22K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$4K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$14K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$2K
InterestLn 20$266
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$22K
InsuranceLn 23$49K
Other expenses (24a–d)Ln 24$107K
All other expensesLn 24e$33K
Total functional expensesLn 25$553K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $710K$638K$72K$1.8M 990 PDF
FY2024 $604K$599K$5K$1.7M 990 PDF
FY2023 $716K$665K$50K$1.7M 990 PDF
FY2022 $576K$644K−$68K$1.7M 990 PDF
FY2021 Viewing $440K$553K−$113K$1.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $440,259 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,400$5,291
I-9 Program service revenuePrior year $283,500$283,500
I-10 Investment incomePrior year $14,298$74,910
I-11 Other revenuePrior year $231,759$76,558
I-12 Total revenuePrior year $532,957$440,259
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $199,125$288,218
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $285,058$265,074
I-18 Total expensesPrior year $484,183$553,292
I-19 Revenue less expensesPrior year $48,774−$113,033
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $440,259 across 10 lines filed
Lines not itemized here account for $6,107 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$5,291
VIII-1h Total contributions, gifts and grants$5,291
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $283,500$283,500
VIII-3 Investment incomeUnrelated business $45,839 · Excluded from tax $30,687$76,526
VIII-5 Royalties$0
VIII-6 Net rental income or lossUnrelated business $5,835$5,835
VIII-7 Net gain or loss on sales of assetsRelated to mission −$1,616−$1,616
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $64,616$64,616
VIII-12 Total revenueRelated to mission $346,500 · Unrelated business $57,781 · Excluded from tax $30,687$440,259
Part IX · Statement of functional expenses $553,292 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$238,060
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$32,136
IX-10 Payroll taxes$18,022
IX-11a Management fees$4,000
IX-11b Legal fees$7,659
IX-11c Accounting fees$22,279
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$4,465
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$13,615
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$1,820
IX-20 Interest$266
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$22,074
IX-23 Insurance$48,732
IX-24 Other expenses (24a–d)$107,358
IX-24e All other expenses$32,806
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$553,292
Part X · Balance sheet $1,875,600 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $91,036$99,373
X-2 Savings and temporary cash investmentsStart of year $136,591$125,003
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $11,616−$495
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $1,305,731$1,316,928
X-11 Publicly traded securitiesStart of year $362,479$306,216
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $36,167$28,575
X-16 Total assetsStart of year $1,943,620$1,875,600
X-17 Accounts payable and accrued expensesStart of year $6,288$17,184
X-19 Deferred revenueStart of year $62,869$96,250
X-25 Other liabilitiesStart of year $8,073$23,943
X-26 Total liabilitiesStart of year $77,230$137,377
X-32 Total net assets or fund balancesStart of year $1,866,390$1,738,223
X-33 Total liabilities and net assetsStart of year $1,943,620$1,875,600
Part XI · Reconciliation of net assets $1,738,223 net assets at year end
XI-1 Total revenue$440,259
XI-2 Total expenses$553,292
XI-3 Revenue less expenses−$113,033
XI-4 Net assets at start of year$1,866,390
XI-5 Net unrealized gains (losses) on investments−$15,130
XI-9 Other changes in net assets−$3
XI-10 Net assets at end of year$1,738,223

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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