Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
EIN 42-1508703 • 501(c)3 • Odebolt, IA
Profile
Operate Community Center
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
60th percentile
Faster asset growth than 60% of similar nonprofits.
Revenue Growth
42nd percentile
Faster revenue growth than 42% of similar nonprofits.
Assets
Up$179,609
Up $5,126 (+2.9%) from 2024
Liabilities
Down$7,441
Down $1 (-0.0%) from 2024
Net Assets
Up$172,168
Up $5,127 (+3.1%) from 2024
Revenue
Down$28,438
Down $3,355 (-11%) from 2024
Expenses
Down$23,311
Down $36,074 (-61%) from 2024
Net Income
Up$5,127
Up $32,719 (+119%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Operate Community Center
| Description | Grants | Expenses |
|---|---|---|
| operating community center, community of around 1000 people benefit. | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Todd Bengford | Vice President | PT | $0 | - | - |
| Jenny Sorensen | Secretary | PT | $0 | - | - |
| Julie Litzenberger | Treasurer | PT | $0 | - | - |
| James Litzenberger | Board Member | PT | $0 | - | - |
| Stevenn Bengford | President | PT | $0 | - | - |
“Supplies 1,514”
“Advertising 498”
“Liquor Lisc 715”
“Property Insurance 8,010”
“Liquor Liability Insur. 1,279”
“Maintenance 6,184”
“Property tax 852”
“New Equipment Beginning of year 11,612, End of year 11,612”
“Bar extension Beginning of year 3,917, End of year 3,917”
“Cooler Beginning of year 3,745, End of year 3,745”
“Adjusting entry Beginning of year 7,442, End of year 7,441”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Julie Litzenberger |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7123714011 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 701 South Dewey Street |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Odebolt |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 51458 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 16709 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 21835 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 7780 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 13790 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 5127 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 174483 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 179609 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 9173 |
| IRS990EZ/GrossReceiptsAmt | 0 | 42228 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 22963 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 138500 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 138500 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 167041 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 172168 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 167041 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 172168 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 4259 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 005.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 005.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 010.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 005.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 020.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Todd Bengford |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Jenny Sorensen |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Julie Litzenberger |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | James Litzenberger |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Stevenn Bengford |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | President |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 19274 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 19274 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 19052 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Operate Community Center |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 11485 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | operating community center, community of around 1000 people benefit. |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/RelatedOrgSect527OrgInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 7442 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 7441 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 23311 |
| IRS990EZ/TotalRevenueAmt | 0 | 28438 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | NA |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 7780 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 16266 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 31792 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6143 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3855 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 65836 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 34448 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 23798 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 16288 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 15157 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 24187 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 113878 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 179714 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 42228 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 40064 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 48080 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 21300 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 28042 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 179714 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 42228 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 40064 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 48080 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 21300 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 28042 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 179714 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Supplies 1,514 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Advertising 498 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Liquor Lisc 715 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Property Insurance 8,010 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Liquor Liability Insur. 1,279 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Maintenance 6,184 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Property tax 852 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | New Equipment Beginning of year 11,612, End of year 11,612 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Bar extension Beginning of year 3,917, End of year 3,917 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Cooler Beginning of year 3,745, End of year 3,745 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Adjusting entry Beginning of year 7,442, End of year 7,441 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990-EZ, Part II, Line 24, Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990-EZ, Part II, Line 24, Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990-EZ, Part II, Line 24, Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990-EZ, Part II, Line 26, Liabilities |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Julie Litzenberger |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Odebolt Community Center |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ODEB |
| ReturnHeader/Filer/EIN | 0 | 421508703 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 116 East Second Street |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Odebolt |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 51458 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 421440583 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Boerner & Goldsmith Law Firm PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 500 Second Street |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Ida Grove |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 51445 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7123642421 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Peter Goldsmith |
| ReturnHeader/ReturnTs | 0 | 2026-03-15T01:25:03-00:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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