Nonprofit · EIN 81-0431302
GALLATIN VALLEY GOLF ASSOCIATION
Also known as HEADWATERS GOLF COURSE
Tax-exempt · THREE FORKS, MT 59752
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $847,399 | $773,420 | $73,979 | $898,479 | $9,651 | $888,828 |
| December 31, 2024 | 990 | $117,251 | $152,629 | -$35,378 | $1,027,316 | $212,467 | $814,849 |
| September 30, 2024 | 990 | $696,769 | $571,619 | $125,150 | $907,778 | $57,551 | $850,227 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $783,452
- Investment income
- $2,778
- Net income from sales of inventory
- $61,169
- Other revenue
- $61,169
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $402,743
- Salaries, compensation and benefits (total)
- $438,214
- Professional fundraising fees
- $0
- Occupancy
- $31,097
- Depreciation
- $111,241
- Program services (functional)
- $673,689
- Management and general (functional)
- $99,731
Balance sheet and other
- Total assets, start of year
- $1,027,316
- Total assets, end of year
- $898,479
- Total liabilities, end of year
- $9,651
- Net assets, end of year
- $888,828
- Land, buildings and equipment
- $706,855
- Net assets without donor restrictions
- $888,828
- Gross receipts
- $1,038,830
- Employees
- 27
- Year formed
- 1985
- State of legal domicile
- MT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDY HESSEN | Vice President Trustee or director | 2 | $0 |
| JEFF STRICKLAND | Secretary Trustee or director | 2 | $0 |
| JASON COMBS | President Trustee or director | 1 | $0 |
| TYLER CAREY | Director Trustee or director | 1 | $0 |
| DEREK SWENSON | Director Trustee or director | 2 | $0 |
| NATHAN JUDD | Treasurer Trustee or director | 2 | $0 |
| SCOTT EVANS | Director Trustee or director | 1 | $0 |
| TROY HAUSER | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDY HESSEN | Vice President Trustee or director | 2 | $0 |
| JEFF STRICKLAND | Secretary Trustee or director | 2 | $0 |
| JASON COMBS | President Trustee or director | 1 | $0 |
| TYLER CAREY | Director Trustee or director | 1 | $0 |
| DEREK SWENSON | Director Trustee or director | 2 | $0 |
| NATHAN JUDD | Treasurer Trustee or director | 2 | $0 |
| SCOTT EVANS | Director Trustee or director | 1 | $0 |
| TROY HAUSER | Director Trustee or director | 1 | $0 |
990 for the year ended September 30, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDY HESSEN | Vice President Trustee or director | 2 | $0 |
| JEFF STRICKLAND | Secretary Trustee or director | 2 | $0 |
| JASON COMBS | President Trustee or director | 1 | $0 |
| TYLER CAREY | Director Trustee or director | 1 | $0 |
| DEREK SWENSON | Director Trustee or director | 2 | $0 |
| NATHAN JUDD | Treasurer Trustee or director | 2 | $0 |
| SCOTT EVANS | Director Trustee or director | 1 | $0 |
| TROY HAUSER | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 620, THREE FORKS, MT 59752-0620
- Signed the 990
- NATHAN MILLER, MANAGER
- Phone
- (406) 285-3700
- Website
- WWW.HEADWATERGOLFCOURSE.COM
- Return prepared by
- ASPIRE CPAS PLLC
Mission
TO PROVIDE AFFORDABLE PUBLIC GOLF TO THE SURROUNDING COMMUNITIES AND TOURISTS
Program accomplishments
- TO PROVIDE AFFORDABLE PUBLIC GOLF TO THE SURROUNDING COMMUNITIES AND TOURISTSExpenses $673,689
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 81-0431302
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1986
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N6AZ)
- Assets (IRS master file)
- $898,479
- Income (IRS master file)
- $1,038,830
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $847,399 | $773,420 | $898,479 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $117,251 | $152,629 | $1,027,316 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | September 2024 | $696,769 | $571,619 | $907,778 | XML |
| 990-T | September 2024 | – | – | – | IRS |
| 990 | September 2023 | $766,680 | $574,901 | $732,041 | IRS |
| 990-T | September 2023 | – | – | – | IRS |
| 990 | September 2022 | $632,890 | $484,115 | $546,205 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-0431302).
Questions about GALLATIN VALLEY GOLF ASSOCIATION
- What is the EIN of GALLATIN VALLEY GOLF ASSOCIATION?
- The employer identification number (EIN) of GALLATIN VALLEY GOLF ASSOCIATION is 81-0431302.
- Is GALLATIN VALLEY GOLF ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to GALLATIN VALLEY GOLF ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GALLATIN VALLEY GOLF ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of GALLATIN VALLEY GOLF ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did GALLATIN VALLEY GOLF ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of GALLATIN VALLEY GOLF ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does GALLATIN VALLEY GOLF ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $847,399, expenses of $773,420 and total assets of $898,479 at year end.
Other nonprofits in THREE FORKS
- HEADWATERS WRESTLING ACADEMY EIN 47-5070054 · last filed 990-N for 2025
- FRIENDS OF THREE FORKS WRESTLING EIN 83-1914806 · last filed 990-N for 2025
- MONTANA ASSOCIATION OF RECREATIONAL MILITARY SUPPORT EIN 99-3112517 · last filed 990-N for 2025
- FORCE 10 WRESTLING ACADEMY EIN 83-1915856 · last filed 990-N for 2025
- HEADWATERS TRAIL SYSTEM EIN 20-8266086 · last filed 990 for 2025
- THREE FORKS AREA AMBULANCE SERVICE EIN 81-0453741 · last filed 990-EZ for 2025
- CLARKSTON FIRE SERVICE AREA NO 6 EIN 77-0650272 · last filed 990 for 2025
- MASON MOORE FOUNDATION EIN 82-2851173 · last filed 990-EZ for 2025
All nonprofits in THREE FORKS · Montana · Recreation and sports