Civic Intelligence

South Hardin Recreation Area

EIN 42-0933663 • 501(c)4 • Union, IA

Profile

Operate a local golf course for the union community

PO Box 403Union, IA 50258

n/A

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.04x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.12x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

29th percentile

-11%

Higher net margin than 29% of similar nonprofits.

501(c)4 • <$500k 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)4 • <$500k nonprofits • Source year 2024

Asset Growth

47th percentile

-3.1%

Faster asset growth than 47% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

66th percentile

8.4%

Faster revenue growth than 66% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$331,895

Down $21,311 (-6.0%) from 2022

Liabilities

Down

$12,799

Down $10,393 (-45%) from 2022

Net Assets

Down

$319,096

Down $10,918 (-3.3%) from 2022

Operations
Liabilities / Revenue81st percentileNet Margin29th percentile

Revenue

Up

$110,179

Up $16,424 (+18%) from 2022

Expenses

Up

$122,497

Up $12,349 (+11%) from 2022

Net Income

Up

-$12,318

Up $4,075 (+25%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

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

$400K$300K$200K$100K$0Assets 2011: $241,447Liabilities 2011: $11,2722011Assets 2012: $270,845Liabilities 2012: $11,2392012Assets 2013: $281,872Liabilities 2013: $8,7372013Assets 2014: $279,514Liabilities 2014: $8,6302014Assets 2015: $286,044Liabilities 2015: $8,4132015Assets 2016: $274,076Liabilities 2016: $5,9142016Assets 2017: $311,037Liabilities 2017: $29,3872017Assets 2018: $309,664Liabilities 2018: $22,8382018Assets 2019: $319,622Liabilities 2019: $22,7972019Assets 2020: $374,855Liabilities 2020: $22,7012020Assets 2021: $366,645Liabilities 2021: $22,632Net Assets 2021: $344,0132021Assets 2022: $353,206Liabilities 2022: $23,192Net Assets 2022: $330,0142022Assets 2024: $331,895Liabilities 2024: $12,799Net Assets 2024: $319,0962024

Highlighted filing

2024

Assets$331,895
Liabilities$12,799
Net Assets$319,096
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $93,630Expenses 2011: $71,047Net Income 2011: $22,5832011Revenue 2012: $98,663Expenses 2012: $65,846Net Income 2012: $32,8172012Revenue 2013: $92,000Expenses 2013: $85,061Net Income 2013: $6,9392013Revenue 2014: $97,082Expenses 2014: $97,302Net Income 2014: -$2202014Revenue 2015: $94,966Expenses 2015: $85,892Net Income 2015: $9,0742015Revenue 2016: $93,603Expenses 2016: $102,969Net Income 2016: -$9,3662016Revenue 2017: $106,993Expenses 2017: $96,804Net Income 2017: $10,1892017Revenue 2018: $102,643Expenses 2018: $97,666Net Income 2018: $4,9772018Revenue 2019: $125,950Expenses 2019: $99,649Net Income 2019: $26,3012019Revenue 2020: $125,447Expenses 2020: $118,301Net Income 2020: $7,1462020Revenue 2021: $97,529Expenses 2021: $106,557Net Income 2021: -$9,0282021Revenue 2022: $93,755Expenses 2022: $110,148Net Income 2022: -$16,3932022Revenue 2024: $110,179Expenses 2024: $122,497Net Income 2024: -$12,3182024

Highlighted filing

2024

Revenue$110,179
Expenses$122,497
Net Income-$12,318
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$331,895
Liabilities
$12,799
Net assets
$319,096
Revenue
$110,179
Expenses
$122,497
Net income
-$12,318
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.32$0.13$3.19$1.10$1.22$0.12
2022Detailed filing. Detailed filing data is available for this year.$3.53$0.23$3.30$0.94$1.10$0.16
2021Detailed filing. Detailed filing data is available for this year.$3.67$0.23$3.44$0.98$1.07$0.09
2020Summary only. Only limited summary data is available for this year.$3.75$0.23$1.25$1.18$0.07
2019Summary only. Only limited summary data is available for this year.$3.20$0.23$1.26$1.00$0.26
2018Summary only. Only limited summary data is available for this year.$3.10$0.23$1.03$0.98$0.05
2017Summary only. Only limited summary data is available for this year.$3.11$0.29$1.07$0.97$0.10
2016Summary only. Only limited summary data is available for this year.$2.74$0.06$0.94$1.03$0.09
2015Summary only. Only limited summary data is available for this year.$2.86$0.08$0.95$0.86$0.09
2014Summary only. Only limited summary data is available for this year.$2.80$0.09$0.97$0.97$0.00
2013Summary only. Only limited summary data is available for this year.$2.82$0.09$0.92$0.85$0.07
2012Summary only. Only limited summary data is available for this year.$2.71$0.11$0.99$0.66$0.33
2011Summary only. Only limited summary data is available for this year.$2.41$0.11$0.94$0.71$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$140,569
Mission and Program Overview

Mission

Operate a local golf course for the union community

Program Services

DescriptionGrantsExpenses
OPERATE A GOLF COURSE IN A RURAL AREA FOR MEMBERSOF THE COMMUNITY$0$122,497
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TONY WILLIAMSONPresident-$0--
JEREMIAH ANDREWSVice President-$0--
KENDRA FARISSecretary-$0--
KARA BUTLERTreasurer-$0--
NICK KELLERDirector-$0--
ELLEN CASTERDirector-$0--
GREG NYCEDirector-$0--
Filing and Contact Details

Filer

Filer Name
South Hardin Recreation Area
EIN
42-0933663
Phone
6414862335
Address
PO Box 403, Union, IA 50258

Signing Officer

Name
Donna Lawler
Title
Treasurer Designee
Phone
6414862335
Signed
2025-11-17

Preparer

Firm
Craig Smith & Cutler Llp
Address
PO BOX 431, ELDORA, IA 50627
Preparer
Lawrence B Cutler
Phone
6419395475
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“ADVERTISING 555.”

Form 990EZ, Part I, Line 16

“BANK CHARGES 1713.”

Form 990EZ, Part I, Line 16

“FUEL EXPENSE 5612.”

Form 990EZ, Part I, Line 16

“INSURANCE 10279.”

Form 990EZ, Part I, Line 16

“POSTAGE & DELIVERY 68.”

Form 990EZ, Part I, Line 16

“MISCELLANEOUS 1519.”

Form 990EZ, Part II, Line 24

“Inventory and grounds equipment 3951. 5171.”

Raw XML Appendix155 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0Donna Lawler
IRS990EZ/BooksInCareOfDetail/PhoneNum06414862335
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 403
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Union
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd050258
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt028573
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt011177
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt012977
IRS990EZ/CostOfGoodsSoldAmt030390
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-12318
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0865
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0348071
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0331895
IRS990EZ/FundraisingGrossIncomeAmt021889
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt021705
IRS990EZ/GrossReceiptsAmt0140569
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt052095
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0202
IRS990EZ/LandAndBuildingsGrp/BOYAmt0315547
IRS990EZ/LandAndBuildingsGrp/EOYAmt0315547
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt023782
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0331414
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0319096
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0331414
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0319096
IRS990EZ/OccupancyRentUtltsAndMaintAmt053135
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TONY WILLIAMSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JEREMIAH ANDREWS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KENDRA FARIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KARA BUTLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4NICK KELLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5ELLEN CASTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6GREG NYCE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03951
IRS990EZ/OtherAssetsTotalDetail/EOYAmt05171
IRS990EZ/OtherExpensesTotalAmt019746
IRS990EZ/PrimaryExemptPurposeTxt0OPERATE A LOCAL GOLF COURSE FOR THE UNION COMMUNITY
IRS990EZ/PrintingPublicationsPostageAmt05877
IRS990EZ/ProgramServiceRevenueAmt029624
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OPERATE A GOLF COURSE IN A RURAL AREA FOR MEMBERSOF THE COMMUNITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0122497
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt042874
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt021889
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt016657
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt012799
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0122497
IRS990EZ/TotalProgramServiceExpensesAmt0122497
IRS990EZ/TotalRevenueAmt0110179
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ADVERTISING 555.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BANK CHARGES 1713.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FUEL EXPENSE 5612.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INSURANCE 10279.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4POSTAGE & DELIVERY 68.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISCELLANEOUS 1519.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6INVENTORY AND GROUNDS EQUIPMENT 3951. 5171.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part II, Line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DONNA LAWLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER DESIGNEE
ReturnHeader/BusinessOfficerGrp/PhoneNum06414862335
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0South Hardin Recreation Area
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0420933663
ReturnHeader/Filer/PhoneNum06414862335
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 403
ReturnHeader/Filer/USAddress/CityNm0Union
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050258
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421498903
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CRAIG SMITH & CUTLER LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 431
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ELDORA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050627
ReturnHeader/PreparerPersonGrp/PhoneNum06419395475
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAWRENCE B CUTLER
ReturnHeader/ReturnTs02025-11-17T10:55:12-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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