Cavalier Country Club

Nonprofit profile at a glance

EIN
450260789
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Cavalier, ND, USA
Phone
7012654506
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$372,607
Expenses
$307,669
Assets
$1,361,157
Liabilities
$67,704

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • THOMAS BEARD (PRESIDENT)
  • WAYNE JOHNSON (VICE PRESIDENT)

Highest reported compensation

  • RICK KEMNITZ (MANAGER): $72,000 total reported compensation
  • JERED KEMNITZ (CO-TREASURER): $2,500 total reported compensation
  • MELISSA KEMNITZ (CO-TREASURER): $2,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The cavalier contry club operates a public golf course to serve the recreational needs of the people of the cavalier area.

What it reported doing in 2025

Sell food and refreshments to those using the golf course. There is also a small shop where cavalier country club apparel, golf balls, and other small items are sold.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.1%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.4%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 4.42; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 25%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $296K in reported program spending
  • Leadership: top reported pay $72K · 14 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.