Civic Intelligence

Harlan Golf & Country Club

EIN 42-0647208 • 501(c)7 • Harlan, IA

Profile

Provide golf & restaurant /bar activities to members

Refreshing map…

2503 12th StreetHarlan, IA 51537

www.harlangolf.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

88th percentile

0.54x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.35x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

51st percentile

4.9%

Higher net margin than 51% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Asset Growth

92nd percentile

42%

Faster asset growth than 92% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

0.1%

Faster revenue growth than 38% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$353,710

Up $104,579 (+42%) from 2023

Liabilities

Up

$189,516

Up $77,055 (+69%) from 2023

Net Assets

Up

$164,194

Up $27,524 (+20%) from 2023

Revenue

Up

$548,069

Up $279 (+0.1%) from 2023

Expenses

Up

$520,972

Up $1,624 (+0.3%) from 2023

Net Income

Down

$27,097

Down $1,345 (-4.7%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0-$200KAssets 2011: $362,234Liabilities 2011: $394,758Net Assets 2011: -$32,5242011Assets 2012: $438,099Liabilities 2012: $393,620Net Assets 2012: $44,4792012Assets 2013: $491,516Liabilities 2013: $387,951Net Assets 2013: $103,5652013Assets 2014: $518,498Liabilities 2014: $372,432Net Assets 2014: $146,0662014Assets 2015: $478,606Liabilities 2015: $321,346Net Assets 2015: $157,2602015Assets 2016: $510,996Liabilities 2016: $326,756Net Assets 2016: $184,2402016Assets 2017: $491,333Liabilities 2017: $289,267Net Assets 2017: $202,0662017Assets 2018: $502,835Liabilities 2018: $300,752Net Assets 2018: $202,0832018Assets 2019: $436,843Liabilities 2019: $247,697Net Assets 2019: $189,1462019Assets 2020: $395,632Liabilities 2020: $300,272Net Assets 2020: $95,3602020Assets 2021: $278,837Liabilities 2021: $197,282Net Assets 2021: $81,5552021Assets 2022: $266,697Liabilities 2022: $159,488Net Assets 2022: $107,2092022Assets 2023: $249,131Liabilities 2023: $112,461Net Assets 2023: $136,6702023Assets 2024: $353,710Liabilities 2024: $189,516Net Assets 2024: $164,1942024

Highlighted filing

2024

Assets$353,710
Liabilities$189,516
Net Assets$164,194

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $410,538Expenses 2011: $369,913Net Income 2011: $40,6252011Revenue 2012: $460,633Expenses 2012: $389,628Net Income 2012: $71,0052012Revenue 2013: $463,709Expenses 2013: $404,990Net Income 2013: $58,7192013Revenue 2014: $434,643Expenses 2014: $392,023Net Income 2014: $42,6202014Revenue 2015: $398,886Expenses 2015: $402,694Net Income 2015: -$3,8082015Revenue 2016: $441,042Expenses 2016: $419,184Net Income 2016: $21,8582016Revenue 2017: $437,981Expenses 2017: $427,420Net Income 2017: $10,5612017Revenue 2018: $427,818Expenses 2018: $427,802Net Income 2018: $162018Revenue 2019: $412,921Expenses 2019: $426,523Net Income 2019: -$13,6022019Revenue 2020: $312,091Expenses 2020: $405,876Net Income 2020: -$93,7852020Revenue 2021: $426,837Expenses 2021: $442,764Net Income 2021: -$15,9272021Revenue 2022: $497,995Expenses 2022: $482,713Net Income 2022: $15,2822022Revenue 2023: $547,790Expenses 2023: $519,348Net Income 2023: $28,4422023Revenue 2024: $548,069Expenses 2024: $520,972Net Income 2024: $27,0972024

Highlighted filing

2024

Revenue$548,069
Expenses$520,972
Net Income$27,097

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.54$1.90$1.64$5.48$5.21$0.27
2023Summary only. Only limited summary data is available for this year.$2.49$1.12$1.37$5.48$5.19$0.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.67$1.59$1.07$4.98$4.83$0.15
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$1.97$0.82$4.27$4.43$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.96$3.00$0.95$3.12$4.06$0.94
2019Summary only. Only limited summary data is available for this year.$4.37$2.48$1.89$4.13$4.27$0.14
2018Summary only. Only limited summary data is available for this year.$5.03$3.01$2.02$4.28$4.28$0.00
2017Summary only. Only limited summary data is available for this year.$4.91$2.89$2.02$4.38$4.27$0.11
2016Summary only. Only limited summary data is available for this year.$5.11$3.27$1.84$4.41$4.19$0.22
2015Summary only. Only limited summary data is available for this year.$4.79$3.21$1.57$3.99$4.03$0.04
2014Summary only. Only limited summary data is available for this year.$5.18$3.72$1.46$4.35$3.92$0.43
2013Summary only. Only limited summary data is available for this year.$4.92$3.88$1.04$4.64$4.05$0.59
2012Summary only. Only limited summary data is available for this year.$4.38$3.94$0.44$4.61$3.90$0.71
2011Summary only. Only limited summary data is available for this year.$3.62$3.95$0.33$4.11$3.70$0.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 22, 2025
Return Version
2024v5.0
Gross Receipts
$659,663
Mission and Program Overview

Mission

Provide golf & restaurant /bar activities to members

Provide golf & restaurant/bar activities to members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$217,352$210,708▼ $6,644
Cash and Non-Interest-Bearing Accounts$56,112$153,070▲ $96,958
Inventories for Sale or Use$8,859$13,552▲ $4,693
Accounts Receivable$-33,192$-23,620▲ $9,572
Total Assets$249,131$353,710▲ $104,579
Liabilities
Other Liabilities$107,778$99,127▼ $8,651
Accounts Payable and Accrued Expenses$4,683$90,389▲ $85,706
Total Liabilities$112,461$189,516▲ $77,055
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$136,670$164,194▲ $27,524
Total Net Assets Fund Balance$136,670$164,194▲ $27,524
Total Liabilities and Net Assets / Fund Balance$249,131$353,710▲ $104,579

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$182,851$1,059,830$1,242,681
Land$27,857-$27,857
Compensation and Service Providers

Board Members and Trustees

NameTitle
Larry GessmannPresident
Stacy DavisBoard Member
Sue LambertBoard Member
Bill MuellerSecretary
Jim ChipmanTreasurer
Don SchomersVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$140,380
Program Service Revenue
$149,393
Investment Income
$57
Other Revenue
$258,239
All Other Contributions
$7,275
Change in Net Assets
$27,097
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$305,150
Salaries, Compensation, and Employee Benefits$215,822
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$194,841
All Other Expenses---$119,716
Depreciation Depletion---$28,590
Insurance---$21,208
Other Expenses---$19,918
Payroll Taxes---$18,391
Fees for Services Accounting---$10,124
Interest---$4,351
Other Employee Benefits---$2,590
Advertising---$1,618
Travel---$1,276
Total Functional Expenses$0$0$0$520,972
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$50,405
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$50,405$50,405-$50,405
Total Events$50,405$50,405-$50,405
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Secured Mortgages and Notes Payable$99,127
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Treasurer will review and approve form 990 with board of directors

Form 990, Page 6, Part VI, Line 19

Documents are available to the public upon request

Filing and Contact Details

Filer

Filer Name
Harlan Golf and Country Club Inc
EIN
42-0647208
Phone
7127555951
Address
2503 12TH STREET, HARLAN, IA 51537

Signing Officer

Name
Jim Chipman
Title
Treasurer
Phone
7127555951
Signed
2025-09-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Chipman
Formed
1947
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
32

Preparer

Firm
Broeckelman & Associates Pc
Address
1301 HAWKEYE AVE, HARLAN, IA 51537
Preparer
Monte Broeckelman
Phone
7127553366
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Provided golf and restaurant / bar activities to members

Form 990, Part IX, Line 24E

Property taxes 16,564 0 0 contract labor 12,380 0 0 rent expense 9,824 0 0 irrigation 8,108 0 0 gas & oil 6,814 0 0 janitorial 6,212 0 0 credit card fees 5,652 0 0 loyalty 5,000 0 0 other payroll expenses 4,801 0 0 supplies 4,694 0 0 building repairs 3,944 0 0 top dressing 3,809 0 0 telephone 3,169 0 0 pos precessing fees 3,155 0 0 restaurant equipment 3,089 0 0 landscaping 2,664 0 0 course expense 2,380 0 0 scorecard 2,129 0 0 garbage 2,091 0 0 men's league expense 1,820 0 0 licenses & permits 1,754 0 0 dues and subs 1,695 0 0 handicap 1,465 0 0 snow removal 1,441 0 0 uniforms 1,190 0 0 tree expense 1,020 0 0 postage 995 0 0 seed 851 0 0 computer expense 838 0 0 office 594 0 0 web design 594 0 0 tee box expense 272 0 0 bank charges 201 0 0 clubhouse expense 128 0 0 laundry 128 0 0 mileage reimbursement 87 0 0 late fees 86 0 0 cash over/short -1,922 0 0 total 119,716 0 0

Raw XML Appendix317 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDED GOLF AND RESTAURANT / BAR ACTIVITIES TO MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TREASURER WILL REVIEW AND APPROVE FORM 990 WITH BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROPERTY TAXES 16,564 0 0 CONTRACT LABOR 12,380 0 0 RENT EXPENSE 9,824 0 0 IRRIGATION 8,108 0 0 GAS & OIL 6,814 0 0 JANITORIAL 6,212 0 0 CREDIT CARD FEES 5,652 0 0 LOYALTY 5,000 0 0 OTHER PAYROLL EXPENSES 4,801 0 0 SUPPLIES 4,694 0 0 BUILDING REPAIRS 3,944 0 0 TOP DRESSING 3,809 0 0 TELEPHONE 3,169 0 0 POS PRECESSING FEES 3,155 0 0 RESTAURANT EQUIPMENT 3,089 0 0 LANDSCAPING 2,664 0 0 COURSE EXPENSE 2,380 0 0 SCORECARD 2,129 0 0 GARBAGE 2,091 0 0 MEN'S LEAGUE EXPENSE 1,820 0 0 LICENSES & PERMITS 1,754 0 0 DUES AND SUBS 1,695 0 0 HANDICAP 1,465 0 0 SNOW REMOVAL 1,441 0 0 UNIFORMS 1,190 0 0 TREE EXPENSE 1,020 0 0 POSTAGE 995 0 0 SEED 851 0 0 COMPUTER EXPENSE 838 0 0 OFFICE 594 0 0 WEB DESIGN 594 0 0 TEE BOX EXPENSE 272 0 0 BANK CHARGES 201 0 0 CLUBHOUSE EXPENSE 128 0 0 LAUNDRY 128 0 0 MILEAGE REIMBURSEMENT 87 0 0 LATE FEES 86 0 0 CASH OVER/SHORT -1,922 0 0 TOTAL 119,716 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0249131
IRS990/TotalAssetsEOYAmt0353710
IRS990/TotalAssetsGrp/BOYAmt0249131
IRS990/TotalAssetsGrp/EOYAmt0353710
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0140380
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0520972
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0112461
IRS990/TotalLiabilitiesEOYAmt0189516
IRS990/TotalLiabilitiesGrp/BOYAmt0112461
IRS990/TotalLiabilitiesGrp/EOYAmt0189516
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0136670
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0164194
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt014598
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt014598
IRS990/TotalProgramServiceRevenueAmt0149393
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0357284
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0548069
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0249131
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0353710
IRS990/TravelGrp/TotalAmt01276
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.HARLANGOLF.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM CHIPMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07127555951
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HARLAN GOLF AND COUNTRY CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0HARL
ReturnHeader/Filer/EIN0420647208
ReturnHeader/Filer/PhoneNum07127555951
ReturnHeader/Filer/USAddress/AddressLine1Txt02503 12TH STREET
ReturnHeader/Filer/USAddress/CityNm0HARLAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd051537
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823177662
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BROECKELMAN & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01301 HAWKEYE AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HARLAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd051537
ReturnHeader/PreparerPersonGrp/PhoneNum07127553366
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MONTE BROECKELMAN
ReturnHeader/ReturnTs02025-09-22T14:45:10-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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