TY 2017 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) BLAKE SWANSON......................................................................
PRESIDENT

10.00
.................

(2) JOHN THORNTON......................................................................
BOARD MEMBER

1.00
.................

(3) CHARLES BROWN......................................................................
TREASURER

10.00
.................

(4) TRAVIS MARKSTEIN......................................................................
BOARD MEMBER

1.00
.................

(5) MATT FOX......................................................................
BOARD MEMBER

1.00
.................

(6) CLINT GERLACH......................................................................
BOARD MEMBER

1.00
.................

(7) QUINN SPAULDING......................................................................
BOARD MEMBER

1.00
.................

(8) KAREN BOYD......................................................................
VICE PRESIDENT/SECRETARY

10.00
.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

1.(a) Description of liability	(b) Book value
(1) Federal income taxes	2,213
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	11,916
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

Open to Public
Inspection

Name of the organization

MIDDLEFORK RANCH INC

Employer identification number

82-0265599

Return Reference	Explanation
FORM 990, PART V, LINE 1C:	THE ORGANIZATION HAS NO GAMBLING PRIZE WINNERS AND NO VENDORS REQUIRING BACKUP WITHHOLDING.
FORM 990, PART VI, SECTION A, LINE 3	HALL & HALL ( IDAHO) ACT AS ASSOCIATION MANAGERS ON BEHALF OF THE BOARD OF DIRECTORS, ON AN ANNUAL CONTRACT CANCELLABLE ON 30 DAYS NOTICE.
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION IS OWNED BY OWNERS OF 21 RECREATIONAL CABINS LOCATED WITHIN IT.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY SHAREHOLDERS. OWNERSHIP OR PARTIAL OWNERSHIP IN A CABIN IS QUALIFICATION FOR BEING A SHAREHOLDER OF THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11B	A DRAFT COPY OF THE FEDERAL FORM 990 IS REVIEWED BY THE PRESIDENT AND TREASURER (BOTH NON-EXECUTIVE POSITIONS). UPON COMPLETION OF THE REVIEW AND THE RESOLUTION OF ANY QUESTIONS, ETC., A COPY OF THE 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO ITS SIGNATURE AND MAILING TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	AS THE ORGANIZATION EXISTS TO PROVIDE SERVICES TO HOMEOWNERS, AND HAVING AN INTEREST IN A HOME IS A CONDITION OF BOARD MEMBERSHIP, ALL MEMBERS OF THE GOVERNING BODY ARE DEEMED TO HAVE AN INTEREST IN ANY DECISION BY IT, PRINCIPALLY THE ANNUAL SETTING OF FEES FOR SERVICES. BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY DIRECT, PERSONAL INTEREST IN A FINANCIAL TRANSACTION UNDER CONSIDERATION. SUCH SITUATIONS ARE VERY INFREQUENT AND EMERGE THROUGH INDIVIDUAL DISCLOSURE AND BOARD INVESTIGATION.
FORM 990, PART VI, SECTION B, LINE 15	BY THE BYLAWS, THE PRINCIPAL EXECUTIVE OFFICER IS THE PRESIDENT, WHO IS A VOLUNTEER ELECTED FROM AMONGST THE CABIN OWNERS. HE HAS DELEGATED MANAGEMENT TO AN OUTSIDE MANAGEMENT COMPANY WHOSE COMPENSATION IS NEGOTIATED ANNUALLY BASED ON TIME INVOLVED. THE MANAGEMENT COMPANY IS RESPONSIBLE FOR DETERMINING COMPENSATION OF THE RANCH MANAGER BY AGREEMENT WITH THE BOARD BASED ON DATA FOR COMPARABLE POSITIONS AT COMPARABLE RANCHES.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION WILL PROVIDE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS UPON REQUEST.
FORM 990, PART IX, LINE 24E	SUPPLIES 13,915. LIVESTOCK - FARRIER 12,339. TRANSPORT 11,495. MEALS & FOOD COSTS 9,590. LIVESTOCK - TRANSPORT 8,001. PROPERTY TAXES 6,043. LIVESTOCK - FEED 3,744. PROPANE 3,650. GAS & OIL PRODUCTS 3,058. RADIO/TV/TELEPHONE 3,000. FEDERAL INCOME TAX - UBIT 2,860. POTABLE WATER SYSTEM OPERATION 2,393. STATE INCOME TAX (IDAHO) 1,037. LIVESTOCK - VETERINARIAN 656. EQUIPMENT PURCHASES <500 635. LIVESTOCK - SUPPLIES & MEDICINE 277. POSTAGE 20.
FORM 990, PART XI, LINE 9:	OTHER PRIOR ADJUSTMENTS 27.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2019

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: ALL EXEMPT INCOME AND EXPENSES ARE RELATED TO MEMBERS OF A SOCIAL CLUB
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	8
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	8
5	Total number of individuals employed in calendar year 2019 (Part V, line 2a) ......	5	10
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	15,927
b	Net unrelated business taxable income from Form 990-T, line 39 .........	7b	12,847

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	283,500	283,500
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	9,663	16,927
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	213,957	202,771
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	507,120	503,198
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	209,001	199,831
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	308,024	280,250
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	517,025	480,081
19	Revenue less expenses. Subtract line 18 from line 12.......	-9,905	23,117
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	1,889,101	1,891,965
21	Total liabilities (Part X, line 26).............	112,732	88,358
22	Net assets or fund balances. Subtract line 21 from line 20.....	1,776,369	1,803,607

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 487,271 including grants of $ ) (Revenue $ 503,198 )
	EXPENSES RELATED TO MEMBERS OF A SOCIAL CLUB

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses487,271

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	MEMBERSHIP DUES & ASSE	110000	283,500	283,500
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		283,500

3 Investment income (including dividends, interest, and othersimilar amounts) ......			5,194		5,194
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents	13,187		6a
b	Less: rental expenses	0		6b
c	Rental income or (loss)	13,187		6c
d	Net rental income or (loss).......			13,187	13,187
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory	1,000	21,200	7a
b	Less: cost or other basis and sales expenses	0	10,467	7b
c	Gain or (loss)	1,000	10,733	7c
d	Net gain or (loss).........			11,733	1,000	10,733
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	25,146
b	Less: cost of goods sold ..		10b	15,333
c	Net income or (loss) from sales of inventory..			9,813	9,813
Business Code			Miscellaneous Revenue
11a	GUIDE SERVICES		110000	152,404	152,404
b	OTHER SERVICES INCOME		110000	27,367	27,367
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			179,771
12	Total revenue. See instructions.....			503,198	487,271	15,927	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	157,990
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	24,410
10	Payroll taxes ...........	17,431
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	5,708
c	Accounting ...........	2,155
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	2,074
12	Advertising and promotion ....
13	Office expenses .......	2,281
14	Information technology ......
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	4,924
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	26,367
23	Insurance ...	44,100
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	HUNT PROGRAM FOOD	43,142
b	CONTRACT LABOR	36,000
c	REPAIRS & MAINTENANCE	16,245
d	LIVESTOCK - WINTER PAST	14,541
e	All other expenses	82,713
25	Total functional expenses. Add lines 1 through 24e	480,081
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			76,875	1	71,702
2	Savings and temporary cash investments .........			107,222	2	132,675
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			-2,307	4	18
5	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,827,428
b	Less: accumulated depreciation	10b	477,027	1,347,730	10c	1,350,401
11	Investments—publicly traded securities .			309,258	11	329,279
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			50,323	15	7,890
16	Total assets. Add lines 1 through 15 (must equal line 33)...			1,889,101	16	1,891,965

17	Accounts payable and accrued expenses .....	6,500	17	897
18	Grants payable ...		18
19	Deferred revenue .........	62,854	19	75,545
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	43,378	25	11,916
26	Total liabilities. Add lines 17 through 25..	112,732	26	88,358

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	67,500	29	67,500
30	Paid-in or capital surplus, or land, building or equipment fund ...	61,153	30	61,153
31	Retained earnings, endowment, accumulated income, or other funds	1,647,716	31	1,674,954
32	Total net assets or fund balances ...........	1,776,369	32	1,803,607
33	Total liabilities and net assets/fund balances ........	1,889,101	33	1,891,965

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....	18,341		18,341
b	Buildings ....	634,866	218,044	416,822
c	Leasehold improvements
d	Equipment ....	439,954	43,909	396,045
e	Other .....	734,267	215,074	519,193
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				1,350,401

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(B)
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)