Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
6th percentile
Higher net margin than 6% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
Assets
Down$174,483
Down $27,592 (-14%) from 2023
Net Assets
Down$167,041
Down $27,592 (-14%) from 2023
Liabilities
Flat$7,442
Flat from 2023
Revenue
Down$31,793
Down $10,745 (-25%) from 2023
Expenses
Up$59,385
Up $44,252 (+292%) from 2023
Net Income
Down-$27,592
Down $54,997 (-201%) from 2023
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 2,138”
“Advertising 430”
“Property Insurance 6,538”
“Liquor Liability Insur. 2,537”
“Liscenses and fees 715”
“Maintenance 42,873”
“Property tax 834”
“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 7,442”
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 | 44301 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 16709 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 16266 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 8271 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -27592 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 202075 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 174483 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 3963 |
| IRS990EZ/GrossReceiptsAmt | 0 | 40064 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 12234 |
| 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 | 194633 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 167041 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 194633 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 167041 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 3320 |
| 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 | 56065 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Operate Community Center |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 11564 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | operating community center, community of around 1000 people benefit. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 7442 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 7442 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 59385 |
| IRS990EZ/TotalRevenueAmt | 0 | 31793 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | NA |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 16266 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 31792 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 6143 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3855 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 931 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 58987 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 23798 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 16288 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 15157 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 24187 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 9549 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 88979 |
| 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 | 147966 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 40064 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 48080 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 21300 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 28042 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 10480 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 147966 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 40064 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 48080 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 21300 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 28042 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 10480 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 147966 |
| 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 2,138 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Advertising 430 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Property Insurance 6,538 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Liquor Liability Insur. 2,537 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Liscenses and fees 715 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Maintenance 42,873 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Property tax 834 |
| 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 7,442 |
| 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 | 2025-04-09 |
| 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/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 421440583 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Boerner & Goldsmith Law Firm |
| 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 | 2025-04-09 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Laurel L Boerner |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-04-09T10:44:48-00:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.