Civic Intelligence

Clarinda Country Club

EIN 42-0797375 • 501(c)7 • Clarinda, IA

Profile

MEMBERSHIP GOLF COURSE

1400 North 16th StreetClarinda, IA 51632

n/A

Siviq Scores

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

Liabilities / Assets

89th percentile

0.57x

Higher debt load relative to assets than 89% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

0.85x

Higher debt load relative to revenue than 87% of similar nonprofits.

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

Net Margin

46th percentile

3.6%

Higher net margin than 46% 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

27th percentile

-3.1%

Faster asset growth than 27% of similar nonprofits.

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

Revenue Growth

42nd percentile

1.8%

Faster revenue growth than 42% of similar nonprofits.

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

Assets

Down

$650,399

Down $21,009 (-3.1%) from 2023

Liabilities

Down

$373,873

Down $36,807 (-9.0%) from 2023

Net Assets

Up

$276,526

Up $15,798 (+6.1%) from 2023

Revenue

Up

$440,707

Up $7,900 (+1.8%) from 2023

Expenses

Down

$424,909

Down $7,675 (-1.8%) from 2023

Net Income

Up

$15,798

Up $15,575 (+6984%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $879,704Liabilities 2011: $418,248Net Assets 2011: $461,4562011Assets 2012: $815,845Liabilities 2012: $376,138Net Assets 2012: $439,7072012Assets 2013: $780,807Liabilities 2013: $349,783Net Assets 2013: $431,0242013Assets 2014: $740,621Liabilities 2014: $329,255Net Assets 2014: $411,3662014Assets 2015: $722,432Liabilities 2015: $341,908Net Assets 2015: $380,5242015Assets 2016: $739,732Liabilities 2016: $362,856Net Assets 2016: $376,8762016Assets 2017: $677,279Liabilities 2017: $327,457Net Assets 2017: $349,8222017Assets 2018: $633,589Liabilities 2018: $288,521Net Assets 2018: $345,0682018Assets 2019: $648,416Liabilities 2019: $334,116Net Assets 2019: $314,3002019Assets 2020: $636,398Liabilities 2020: $381,234Net Assets 2020: $255,1642020Assets 2021: $589,298Liabilities 2021: $344,704Net Assets 2021: $244,5942021Assets 2022: $543,292Liabilities 2022: $282,787Net Assets 2022: $260,5052022Assets 2023: $671,408Liabilities 2023: $410,680Net Assets 2023: $260,7282023Assets 2024: $650,399Liabilities 2024: $373,873Net Assets 2024: $276,5262024

Highlighted filing

2024

Assets$650,399
Liabilities$373,873
Net Assets$276,526

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $338,115Expenses 2011: $362,313Net Income 2011: -$24,1982011Expenses 2012: $354,4162012Revenue 2013: $333,383Expenses 2013: $342,066Net Income 2013: -$8,6832013Revenue 2014: $310,359Expenses 2014: $330,017Net Income 2014: -$19,6582014Revenue 2015: $302,885Expenses 2015: $333,727Net Income 2015: -$30,8422015Revenue 2016: $319,955Expenses 2016: $323,603Net Income 2016: -$3,6482016Revenue 2017: $303,256Expenses 2017: $330,310Net Income 2017: -$27,0542017Revenue 2018: $255,892Expenses 2018: $260,646Net Income 2018: -$4,7542018Revenue 2019: $268,540Expenses 2019: $299,308Net Income 2019: -$30,7682019Revenue 2020: $258,292Expenses 2020: $317,428Net Income 2020: -$59,1362020Revenue 2021: $313,619Expenses 2021: $324,189Net Income 2021: -$10,5702021Revenue 2022: $427,280Expenses 2022: $411,369Net Income 2022: $15,9112022Revenue 2023: $432,807Expenses 2023: $432,584Net Income 2023: $2232023Revenue 2024: $440,707Expenses 2024: $424,909Net Income 2024: $15,7982024

Highlighted filing

2024

Revenue$440,707
Expenses$424,909
Net Income$15,798

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.50$3.74$2.77$4.41$4.25$0.16
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.71$4.11$2.61$4.33$4.33$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.43$2.83$2.61$4.27$4.11$0.16
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.89$3.45$2.45$3.14$3.24$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.36$3.81$2.55$2.58$3.17$0.59
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.48$3.34$3.14$2.69$2.99$0.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.34$2.89$3.45$2.56$2.61$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.77$3.27$3.50$3.03$3.30$0.27
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.40$3.63$3.77$3.20$3.24$0.04
2015Detailed filing. Detailed filing data is available for this year.$7.22$3.42$3.81$3.03$3.34$0.31
2014Detailed filing. Detailed filing data is available for this year.$7.41$3.29$4.11$3.10$3.30$0.20
2013Detailed filing. Detailed filing data is available for this year.$7.81$3.50$4.31$3.33$3.42$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.16$3.76$4.40$3.54
2011Summary only. Only limited summary data is available for this year.$8.80$4.18$4.61$3.38$3.62$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.2
Gross Receipts
$516,051
Mission and Program Overview

Mission

MEMBERSHIP GOLF COURSE

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$583,070$585,207▲ $2,137
Rtn Earn Endowment Incm Other Fnds$260,728$276,526▲ $15,798
Cash and Non-Interest-Bearing Accounts$46,544$35,652▼ $10,892
Inventories for Sale or Use$23,291$24,370▲ $1,079
Accounts Receivable$2,270$2,686▲ $416
Savings and Temporary Cash Investments$16,233$2,484▼ $13,749
Total Assets$671,408$650,399▼ $21,009
Liabilities
Mortgage Notes Payable Secured by Investment Property$184,890$198,121▲ $13,231
Deferred Revenue$224,162$169,593▼ $54,569
Accounts Payable and Accrued Expenses$1,628$6,159▲ $4,531
Total Liabilities$410,680$373,873▼ $36,807
Net Assets / Fund Balance
Total Net Assets Fund Balance$260,728$276,526▲ $15,798
Total Liabilities and Net Assets / Fund Balance$671,408$650,399▼ $21,009

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$138,447$580,041$718,488
Buildings$164,884$328,628$493,512
Other Land Buildings$4,771$341,603$346,374
Land$277,105-$277,105
Compensation and Service Providers

Board Members and Trustees

NameTitle
Shea CarpenterPresident
Mark BrownVice President
Brenda SamuelsonDirector
Casey HillDirector
Dick AuffertDirector
Dustin MillerDirector
Mike ButtDirector
Jacob MullerSecretary
Dan ComerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$240,239
Program Service Revenue
$103,803
Investment Income
$0
Other Revenue
$96,665
All Other Contributions
$22,850
Change in Net Assets
$15,798
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$337,485
Salaries, Compensation, and Employee Benefits$87,424
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$0$0$82,570
Depreciation Depletion$0$0$0$58,057
Other Expenses$0$0$0$54,837
Occupancy$0$0$0$51,626
Fees for Services Other$0$0$0$36,536
All Other Expenses$0$0$0$25,188
Insurance$0$0$0$18,151
Interest$0$0$0$11,646
Payroll Taxes$0$0$0$4,854
Office Expenses$0$0$0$3,943
Fees for Services Accounting$0$0$0$1,000
Advertising$0$0$0$725
Total Functional Expenses$0$0$0$424,909
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
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
Filing and Contact Details

Filer

Filer Name
Clarinda Country Club
EIN
42-0797375
Phone
7125425417
Address
1400 NORTH 16TH STREET, CLARINDA, IA 51632

Signing Officer

Name
Mark Brown
Title
President
Phone
7125425417
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shea Carpenter
Formed
1978
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
19
Volunteers
5

Preparer

Firm
Carrick & Associates Llp
Address
2016 COMMERCE DRIVE, RED OAK, IA 51566
Preparer
Stephen C Holmes CPA
Phone
7126235471
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The board may request a copy for review prior to filing, otherwise the president reviews.

Pt VI, Line 15A

The board reviews comparable salaries and approves salaries.

Raw XML Appendix389 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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IRS990/ProgramServiceRevenueGrp/BusinessCd2531120
IRS990/ProgramServiceRevenueGrp/Desc0GREEN & RANGE FEES
IRS990/ProgramServiceRevenueGrp/Desc1SHED RENTAL
IRS990/ProgramServiceRevenueGrp/Desc2CART RENTAL
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt042444
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117710
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt224791
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0173880
IRS990/PYInvestmentIncomeAmt018501
IRS990/PYOtherExpensesAmt0353417
IRS990/PYOtherRevenueAmt0135871
IRS990/PYProgramServiceRevenueAmt0104555
IRS990/PYRevenuesLessExpensesAmt0223
IRS990/PYSalariesCompEmpBnftPaidAmt079167
IRS990/PYTotalExpensesAmt0432584
IRS990/PYTotalRevenueAmt0432807
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt015798
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0260728
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0276526
IRS990/SavingsAndTempCashInvstGrp/BOYAmt016233
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02484
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0164884
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0328628
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0493512
IRS990ScheduleD/EquipmentGrp/BookValueAmt0138447
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0580041
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0718488
IRS990ScheduleD/LandGrp/BookValueAmt0277105
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0277105
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04771
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0341603
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0346374
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0585207
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD MAY REQUEST A COPY FOR REVIEW PRIOR TO FILING, OTHERWISE THE PRESIDENT REVIEWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS COMPARABLE SALARIES AND APPROVES SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0671408
IRS990/TotalAssetsEOYAmt0650399
IRS990/TotalAssetsGrp/BOYAmt0671408
IRS990/TotalAssetsGrp/EOYAmt0650399
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0240239
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0424909
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0410680
IRS990/TotalLiabilitiesEOYAmt0373873
IRS990/TotalLiabilitiesGrp/BOYAmt0410680
IRS990/TotalLiabilitiesGrp/EOYAmt0373873
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0260728
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0276526
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt018858
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceRevenueAmt0103803
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0200468
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0440707
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0671408
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0650399
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0420 W LINCOLN
IRS990/USAddress/CityNm0CLARINDA
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd051632
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07125425417
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLARINDA COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0CLAR
ReturnHeader/Filer/EIN0420797375
ReturnHeader/Filer/PhoneNum07125425417
ReturnHeader/Filer/USAddress/AddressLine1Txt01400 NORTH 16TH STREET
ReturnHeader/Filer/USAddress/CityNm0CLARINDA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd051632
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421497901
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARRICK & ASSOCIATES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02016 COMMERCE DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RED OAK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd051566
ReturnHeader/PreparerPersonGrp/PhoneNum07126235471
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN C HOLMES CPA
ReturnHeader/ReturnTs02026-01-31T08:20:56-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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