Civic Intelligence

Garner Golf Course Foundation Inc.

EIN 46-3640416 • 501(c)3 • Garner, IA

Pub. 78 Eligible

Profile

The mission of the garner golf course foundation is to run the golf course owned by the city of garner for the benefit of the residents of the city of garner. The city of garners decision to purchase the golf course in 2014 was to assure that the golf course remained an available amenity to the area in order to continue to attract people to the area for the benefit of the city and area businesses, in addition to promoting recreational activities and supporting school district activities such as the golf and cross country teams. To that end the foundations organizational documents require it to work toward fulfilling that mission. Each year any funds generated in excess of those needed to operate the golf course are put into a capital improvement fund to be used to either improve the facilities or purchase equipment. The foundation also intends to seek contributions from members of the foundation and other people and businesses in the community to improve the golf course and its facilit

205 Country Club DriveGarner, IA 50438

www.garnergolfcourse.com

Siviq Scores

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

Liabilities / Assets

70th percentile

0.02x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.00x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

35th percentile

-6.3%

Higher net margin than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

29th percentile

-22%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

51st percentile

-0.3%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Assets

Down

$57,924

Down $21,041 (-27%) from 2024

Liabilities

Down

$1,291

Down $492 (-28%) from 2024

Net Assets

Down

$56,633

Down $20,549 (-27%) from 2024

Revenue

Down

$327,969

Down $29,656 (-8.3%) from 2024

Expenses

Down

$348,518

Down $26,773 (-7.1%) from 2024

Net Income

Down

-$20,549

Down $2,883 (-16%) from 2024

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2015: $45,103Liabilities 2015: $1,117Net Assets 2015: $43,9862015Assets 2016: $51,205Liabilities 2016: $905Net Assets 2016: $50,3002016Assets 2017: $44,672Liabilities 2017: $704Net Assets 2017: $43,9682017Assets 2018: $44,831Liabilities 2018: $862Net Assets 2018: $43,9692018Assets 2019: $53,033Liabilities 2019: $1,208Net Assets 2019: $51,8252019Assets 2020: $67,171Liabilities 2020: $1,193Net Assets 2020: $65,9782020Assets 2021: $68,734Liabilities 2021: $945Net Assets 2021: $67,7892021Assets 2022: $120,679Liabilities 2022: $980Net Assets 2022: $119,6992022Assets 2023: $95,809Liabilities 2023: $961Net Assets 2023: $94,8482023Assets 2024: $78,965Liabilities 2024: $1,783Net Assets 2024: $77,1822024Assets 2025: $57,924Liabilities 2025: $1,291Net Assets 2025: $56,6332025

Highlighted filing

2025

Assets$57,924
Liabilities$1,291
Net Assets$56,633

Operations Trend

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

$400K$200K$0-$200KRevenue 2015: $257,105Expenses 2015: $248,430Net Income 2015: $8,6752015Revenue 2016: $256,846Expenses 2016: $250,532Net Income 2016: $6,3142016Revenue 2017: $262,551Expenses 2017: $268,883Net Income 2017: -$6,3322017Revenue 2018: $241,053Expenses 2018: $241,052Net Income 2018: $12018Revenue 2019: $258,608Expenses 2019: $250,758Net Income 2019: $7,8502019Revenue 2020: $279,445Expenses 2020: $265,292Net Income 2020: $14,1532020Revenue 2021: $308,602Expenses 2021: $306,791Net Income 2021: $1,8112021Revenue 2022: $346,570Expenses 2022: $294,660Net Income 2022: $51,9102022Revenue 2023: $329,689Expenses 2023: $354,540Net Income 2023: -$24,8512023Revenue 2024: $357,625Expenses 2024: $375,291Net Income 2024: -$17,6662024Revenue 2025: $327,969Expenses 2025: $348,518Net Income 2025: -$20,5492025

Highlighted filing

2025

Revenue$327,969
Expenses$348,518
Net Income-$20,549

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 17, 2026
Return Version
2025v4.0
Gross Receipts
$327,969
Mission and Program Overview

Mission

The mission of the garner golf course foundation is to run the golf course owned by the city of garner for the benefit of the residents of the city of garner. The city of garners decision to purchase the golf course in 2014 was to assure that the golf course remained an available amenity to the area in order to continue to attract people to the area for the benefit of the city and area businesses, in addition to promoting recreational activities and supporting school district activities such as the golf and cross country teams. To that end the foundations organizational documents require it to work toward fulfilling that mission. Each year any funds generated in excess of those needed to operate the golf course are put into a capital improvement fund to be used to either improve the facilities or purchase equipment. The foundation also intends to seek contributions from members of the foundation and other people and businesses in the community to improve the golf course and its facilit

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$77,182$56,633▼ $20,549
Savings and Temporary Cash Investments$63,220$24,556▼ $38,664
Cash and Non-Interest-Bearing Accounts$7,120$21,268▲ $14,148
Land, Buildings, and Equipment, Net$6,925$10,400▲ $3,475
Inventories for Sale or Use$1,700$1,700→ $0
Total Assets$78,965$57,924▼ $21,041
Liabilities
Accounts Payable and Accrued Expenses$1,783$1,291▼ $492
Total Liabilities$1,783$1,291▼ $492
Net Assets / Fund Balance
Total Net Assets Fund Balance$77,182$56,633▼ $20,549
Total Liabilities and Net Assets / Fund Balance$78,965$57,924▼ $21,041

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,400$889$11,289
Compensation and Service Providers

Board Members and Trustees

NameTitle
Al BredlowPresident
Nick KreinSecretary
Ben YoungTreasurer
Travis PitzenbergerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,513
Program Service Revenue
$320,956
Investment Income
$394
Other Revenue
$4,106
All Other Contributions
$2,513
Change in Net Assets
$-20,549
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$221,680
Salaries, Compensation, and Employee Benefits$109,952
Grants and Similar Amounts Paid$16,886
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$95,903--$95,903
Fees for Services Other$53,920--$53,920
All Other Expenses$46,746$1,366-$48,112
Grants to Domestic Orgs$16,886--$16,886
Payroll Taxes$14,049--$14,049
Other Expenses$11,476--$11,476
Insurance$8,040$423-$8,463
Fees for Services Accounting-$4,955-$4,955
Office Expenses$1,708$1,541-$3,249
Travel$785--$785
Advertising$35--$35
Total Functional Expenses$340,233$8,285$0$348,518
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of GarnerGarner, IAGov-$16,886
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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 7A

The foundation holds an annual meeting of which officers are determined. Bi-annual elections are held to elect board members of the foundation.

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

The board reviews the form 990 during their monthly meeting when the return is made available.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Garner Golf Course Foundation Inc
EIN
46-3640416
Phone
6419232819
Address
205 COUNTRY CLUB DRIVE, GARNER, IA 50438

Signing Officer

Name
Ben Young
Title
Treasurer
Phone
6419232819
Signed
2026-01-17

Organization Details

Principal Officer
Ben Young
Formed
2014
Legal Domicile
Ia
Voting Board Members
4
Independent Board Members
4
Employees
13

Preparer

Firm
Dk Arndt Pc
Address
211 STATE ST, GARNER, IA 50438-1207
Preparer
Gustave R Byom CPA
Phone
6419232091
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the garner golf course foundation is to run the golf course owned by the city of garner for the benefit of the residents of the city of garner. The city of garners decision to purchase the golf course in 2014 was to assure that the golf course remained an available amenity to the area in order to continue to attract people to the area for the benefit of the city and area businesses, in addition to promoting recreational activities and supporting school district activities such as the golf and cross country teams. To that end the foundations organizational documents require it to work toward fulfilling that mission. Each year any funds generated in excess of those needed to operate the golf course are put into a capital improvement fund to be used to either improve the facilities or purchase equipment. The foundation also intends to seek contributions from members of the foundation and other people and businesses in the community to improve the golf course and its facilities. One of the challenges facing the course in the near future is the emerald ash bore which has entered the state over the last couple of years. The majority of trees on the property are ash trees and will likely be lost over the next decade. The foundation hopes to begin raising money to address this issue in the near future and the ability to seek tax deductible contributions will greatly facilitate this effort.

Form 990, Part IX, Line 11G

Course outside services 53,920 0 0 total 53,920 0 0

Form 990, Part IX, Line 24E

Chemicals & fertilizers 10,503 0 0 utilities 5,925 658 0 bank charges 5,386 0 0 utilities 5,074 0 0 gas & oil 4,886 0 0 operating supplies 3,217 357 0 supplies 2,869 0 0 garbage 1,596 0 0 laundry & cleaning 1,429 0 0 utilities 1,269 0 0 telephone 1,114 124 0 telephone 991 0 0 equipment rental 669 0 0 garbage 574 0 0 license fees & permits 495 0 0 laundry & cleaning 357 0 0 telephone 248 0 0 dues and subs 0 227 0 garbage 144 0 0 total 46,746 1,366 0

Form 990, Part XI, Line 9

Funds contributed by city of garner 0

Raw XML Appendix353 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01783
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01291
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE MISSION OF THE GARNER GOLF COURSE FOUNDATION IS TO RUN THE GOLF COURSE OWNED BY THE CITY OF GARNER FOR THE BENEFIT OF THE RESIDENTS OF THE CITY OF GARNER. THE CITY OF GARNERS DECISION TO PURCHASE THE GOLF COURSE IN 2014 WAS TO ASSURE THAT THE GOLF COURSE REMAINED AN AVAILABLE AMENITY TO THE AREA IN ORDER TO CONTINUE TO ATTRACT PEOPLE TO THE AREA FOR THE BENEFIT OF THE CITY AND AREA BUSINESSES, IN ADDITION TO PROMOTING RECREATIONAL ACTIVITIES AND SUPPORTING SCHOOL DISTRICT ACTIVITIES SUCH AS THE GOLF AND CROSS COUNTRY TEAMS. TO THAT END THE FOUNDATIONS ORGANIZATIONAL DOCUMENTS REQUIRE IT TO WORK TOWARD FULFILLING THAT MISSION. EACH YEAR ANY FUNDS GENERATED IN EXCESS OF THOSE NEEDED TO OPERATE THE GOLF COURSE ARE PUT INTO A CAPITAL IMPROVEMENT FUND TO BE USED TO EITHER IMPROVE THE FACILITIES OR PURCHASE EQUIPMENT. THE FOUNDATION ALSO INTENDS TO SEEK CONTRIBUTIONS FROM MEMBERS OF THE FOUNDATION AND OTHER PEOPLE AND BUSINESSES IN THE COMMUNITY TO IMPROVE THE GOLF COURSE AND ITS FACILIT
IRS990/AdvertisingGrp/ProgramServicesAmt035
IRS990/AdvertisingGrp/TotalAmt035
IRS990/AllOtherContributionsAmt02513
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01366
IRS990/AllOtherExpensesGrp/ProgramServicesAmt046746
IRS990/AllOtherExpensesGrp/TotalAmt048112
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0BEN YOUNG
IRS990/BooksInCareOfDetail/PhoneNum06419232819
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0205 COUNTRY CLUB DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0GARNER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd050438
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt07120
IRS990/CashNonInterestBearingGrp/EOYAmt021268
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02513
IRS990/CYGrantsAndSimilarPaidAmt016886
IRS990/CYInvestmentIncomeAmt0394
IRS990/CYOtherExpensesAmt0221680
IRS990/CYOtherRevenueAmt04106
IRS990/CYProgramServiceRevenueAmt0320956
IRS990/CYRevenuesLessExpensesAmt0-20549
IRS990/CYSalariesCompEmpBnftPaidAmt0109952
IRS990/CYTotalExpensesAmt0348518
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0327969
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE FOUNDATION MANAGES AND MAINTAINS A 9 HOLE GOLF COURSE LOCATED IN GARNER IOWA, WHICH IS OWNED BY THE CITY OF GARNER. PATRONS ARE ALLOWED TO PAY FOR INDIVIDUAL ROUNDS, OR SEASONAL PASSES TO PLAY AT THE COURSE. MORE THAN 170 SEASONAL PASSES WERE UTILIZED IN 2016. THE COURSE WORKS CLOSELY WITH OTHER GOLF RELATED ORGANIZATIONS TO HAVE PROGRAMMED EVENTS ON A WEEKLY BASIS. THE FOUNDATION ALSO WORKS WITH THE LOCAL SCHOOL DISTRICTS TO HOST PRACTICES AND GOLF MEETS DURING THE SPRING. IN THE FALL, THE COURSE HAS HOSTED SEVERAL CROSS COUNTRY EVENTS FOR THE LOCAL SCHOOLS AS WELL. THE SURPLUS FROM EACH YEAR WILL BE SUBMITTED TO THE CITY OF GARNER, OF WHICH THE FUNDS MAY BE USED TO MAKE UPDATES OR CHANGES TO THEIR COURSE.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0197707
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04955
IRS990/FeesForServicesAccountingGrp/TotalAmt04955
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt053920
IRS990/FeesForServicesOtherGrp/TotalAmt053920
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0AL BREDLOW
IRS990/Form990PartVIISectionAGrp/PersonNm1NICK KREIN
IRS990/Form990PartVIISectionAGrp/PersonNm2TRAVIS PITZENBERGER
IRS990/Form990PartVIISectionAGrp/PersonNm3BEN YOUNG
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr02014
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantAmt016886
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt016886
IRS990/GrantsToDomesticOrgsGrp/TotalAmt016886
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0327969
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0423
IRS990/InsuranceGrp/ProgramServicesAmt08040
IRS990/InsuranceGrp/TotalAmt08463
IRS990/InventoriesForSaleOrUseGrp/BOYAmt01700
IRS990/InventoriesForSaleOrUseGrp/EOYAmt01700
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0394
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0394
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt03
IRS990/LandBldgEquipAccumDeprecAmt0889
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06925
IRS990/LandBldgEquipBasisNetGrp/EOYAmt010400
IRS990/LandBldgEquipCostOrOtherBssAmt011289
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF THE GARNER GOLF COURSE FOUNDATION IS TO RUN THE GOLF COURSE OWNED BY THE CITY OF GARNER FOR THE BENEFIT OF THE RESIDENTS OF THE CITY OF GARNER. THE CITY OF GARNERS DECISION TO PURCHASE THE GOLF COURSE IN 2014 WAS TO ASSURE THAT THE GOLF COURSE REMAINED AN AVAILABLE AMENITY TO THE AREA IN ORDER TO CONTINUE TO ATTRACT PEOPLE TO THE AREA FOR THE BENEFIT OF THE CITY AND AREA BUSINESSES, IN ADDITION TO PROMOTING RECREATIONAL ACTIVITIES AND SUPPORTING SCHOOL DISTRICT ACTIVITIES SUCH AS THE GOLF AND CROSS COUNTRY TEAMS. TO THAT END THE FOUNDATIONS ORGANIZATIONAL DOCUMENTS REQUIRE IT TO WORK TOWARD FULFILLING THAT MISSION. EACH YEAR ANY FUNDS GENERATED IN EXCESS OF THOSE NEEDED TO OPERATE THE GOLF COURSE ARE PUT INTO A CAPITAL IMPROVEMENT FUND TO BE USED TO EITHER IMPROVE THE FACILITIES OR PURCHASE EQUIPMENT. THE FOUNDATION ALSO INTENDS TO SEEK CONTRIBUTIONS FROM MEMBERS OF THE FOUNDATION AND OTHER PEOPLE AND BUSINESSES IN THE COMMUNITY TO IMPROVE THE GOLF COURSE AND ITS FACILIT
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt077182
IRS990/NetAssetsOrFundBalancesEOYAmt056633
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01541
IRS990/OfficeExpensesGrp/ProgramServicesAmt01708
IRS990/OfficeExpensesGrp/TotalAmt03249
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0COGS
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2CART LEASE
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt042020
IRS990/OtherExpensesGrp/ProgramServicesAmt134757
IRS990/OtherExpensesGrp/ProgramServicesAmt213908
IRS990/OtherExpensesGrp/ProgramServicesAmt311476
IRS990/OtherExpensesGrp/TotalAmt042020
IRS990/OtherExpensesGrp/TotalAmt134757
IRS990/OtherExpensesGrp/TotalAmt213908
IRS990/OtherExpensesGrp/TotalAmt311476
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INSURANCE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04106
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04106
IRS990/OtherRevenueTotalAmt04106
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt095903
IRS990/OtherSalariesAndWagesGrp/TotalAmt095903
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt014049
IRS990/PayrollTaxesGrp/TotalAmt014049
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BEN YOUNG
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0722511
IRS990/ProgramServiceRevenueGrp/Desc0COURSE
IRS990/ProgramServiceRevenueGrp/Desc1RESTAURANT
IRS990/ProgramServiceRevenueGrp/Desc2RESTAURANT PUBLIC
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0221986
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt179176
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0221986
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt179176
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt219794
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt019794
IRS990/ProgSrvcAccomActy2Grp/Desc0THE FOUNDATION MANAGES AND MAINTAINS A FULL SERVICE FOOD AND DRINK ESTABLISHMENT PROVIDED FOR THE BENEFIT OF ITS PATRONS. THE FACILITY IS ALSO AVAILABLE TO HOST EVENTS. SEVERAL FUNDRAISING AND CHARITABLE EVENTS HAVE BEEN HOSTED AT THE FACILITY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0142526
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt098889
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt015257
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt08530
IRS990/PYInvestmentIncomeAmt0523
IRS990/PYOtherExpensesAmt0243570
IRS990/PYOtherRevenueAmt010848
IRS990/PYProgramServiceRevenueAmt0330997
IRS990/PYRevenuesLessExpensesAmt0-17666
IRS990/PYSalariesCompEmpBnftPaidAmt0123191
IRS990/PYTotalExpensesAmt0375291
IRS990/PYTotalRevenueAmt0357625
IRS990/ReconcilationRevenueExpnssAmt0-20549
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0221986
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt077182
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt056633
IRS990/SavingsAndTempCashInvstGrp/BOYAmt063220
IRS990/SavingsAndTempCashInvstGrp/EOYAmt024556
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02513
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt015257
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03033
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt02162
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03121
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt026086
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0305662
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0322218
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0305009
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0324945
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0283012
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01540846
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01566932
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0308175
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0337475
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0308042
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0327107
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0286133
IRS990ScheduleA/Total509Grp/TotalAmt01566932
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0308175
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0337475
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0308042
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0327107
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0286133
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01566932
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt010400
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0889
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011289
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010400
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt016886
IRS990ScheduleI/RecipientTable/IRCSectionDesc0GOV
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CITY OF GARNER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt0CITY OF GARNER
IRS990ScheduleI/RecipientTable/RecipientEIN0426004700
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0135 W 5TH ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0GARNER
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd050438
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THE GARNER GOLF COURSE FOUNDATION IS TO RUN THE GOLF COURSE OWNED BY THE CITY OF GARNER FOR THE BENEFIT OF THE RESIDENTS OF THE CITY OF GARNER. THE CITY OF GARNERS DECISION TO PURCHASE THE GOLF COURSE IN 2014 WAS TO ASSURE THAT THE GOLF COURSE REMAINED AN AVAILABLE AMENITY TO THE AREA IN ORDER TO CONTINUE TO ATTRACT PEOPLE TO THE AREA FOR THE BENEFIT OF THE CITY AND AREA BUSINESSES, IN ADDITION TO PROMOTING RECREATIONAL ACTIVITIES AND SUPPORTING SCHOOL DISTRICT ACTIVITIES SUCH AS THE GOLF AND CROSS COUNTRY TEAMS. TO THAT END THE FOUNDATIONS ORGANIZATIONAL DOCUMENTS REQUIRE IT TO WORK TOWARD FULFILLING THAT MISSION. EACH YEAR ANY FUNDS GENERATED IN EXCESS OF THOSE NEEDED TO OPERATE THE GOLF COURSE ARE PUT INTO A CAPITAL IMPROVEMENT FUND TO BE USED TO EITHER IMPROVE THE FACILITIES OR PURCHASE EQUIPMENT. THE FOUNDATION ALSO INTENDS TO SEEK CONTRIBUTIONS FROM MEMBERS OF THE FOUNDATION AND OTHER PEOPLE AND BUSINESSES IN THE COMMUNITY TO IMPROVE THE GOLF COURSE AND ITS FACILITIES. ONE OF THE CHALLENGES FACING THE COURSE IN THE NEAR FUTURE IS THE EMERALD ASH BORE WHICH HAS ENTERED THE STATE OVER THE LAST COUPLE OF YEARS. THE MAJORITY OF TREES ON THE PROPERTY ARE ASH TREES AND WILL LIKELY BE LOST OVER THE NEXT DECADE. THE FOUNDATION HOPES TO BEGIN RAISING MONEY TO ADDRESS THIS ISSUE IN THE NEAR FUTURE AND THE ABILITY TO SEEK TAX DEDUCTIBLE CONTRIBUTIONS WILL GREATLY FACILITATE THIS EFFORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION HOLDS AN ANNUAL MEETING OF WHICH OFFICERS ARE DETERMINED. BI-ANNUAL ELECTIONS ARE HELD TO ELECT BOARD MEMBERS OF THE FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS THE FORM 990 DURING THEIR MONTHLY MEETING WHEN THE RETURN IS MADE AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COURSE OUTSIDE SERVICES 53,920 0 0 TOTAL 53,920 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CHEMICALS & FERTILIZERS 10,503 0 0 UTILITIES 5,925 658 0 BANK CHARGES 5,386 0 0 UTILITIES 5,074 0 0 GAS & OIL 4,886 0 0 OPERATING SUPPLIES 3,217 357 0 SUPPLIES 2,869 0 0 GARBAGE 1,596 0 0 LAUNDRY & CLEANING 1,429 0 0 UTILITIES 1,269 0 0 TELEPHONE 1,114 124 0 TELEPHONE 991 0 0 EQUIPMENT RENTAL 669 0 0 GARBAGE 574 0 0 LICENSE FEES & PERMITS 495 0 0 LAUNDRY & CLEANING 357 0 0 TELEPHONE 248 0 0 DUES AND SUBS 0 227 0 GARBAGE 144 0 0 TOTAL 46,746 1,366 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FUNDS CONTRIBUTED BY CITY OF GARNER 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt078965
IRS990/TotalAssetsEOYAmt057924
IRS990/TotalAssetsGrp/BOYAmt078965
IRS990/TotalAssetsGrp/EOYAmt057924
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02513
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08285
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0340233
IRS990/TotalFunctionalExpensesGrp/TotalAmt0348518
IRS990/TotalGrossUBIAmt019794
IRS990/TotalLiabilitiesBOYAmt01783
IRS990/TotalLiabilitiesEOYAmt01291
IRS990/TotalLiabilitiesGrp/BOYAmt01783
IRS990/TotalLiabilitiesGrp/EOYAmt01291
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt077182
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt056633
IRS990/TotalProgramServiceExpensesAmt0340233
IRS990/TotalProgramServiceRevenueAmt0320956
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0305662
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0327969
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt019794
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt078965
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt057924
IRS990/TravelGrp/ProgramServicesAmt0785
IRS990/TravelGrp/TotalAmt0785
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0205 COUNTRY CLUB DRIVE
IRS990/USAddress/CityNm0GARNER
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050438
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.GARNERGOLFCOURSE.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BEN YOUNG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06419232819
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GARNER GOLF COURSE FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0GARN
ReturnHeader/Filer/EIN0463640416
ReturnHeader/Filer/PhoneNum06419232819
ReturnHeader/Filer/USAddress/AddressLine1Txt0205 COUNTRY CLUB DRIVE
ReturnHeader/Filer/USAddress/CityNm0GARNER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050438
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421462004
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DK ARNDT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0211 STATE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GARNER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0504381207
ReturnHeader/PreparerPersonGrp/PhoneNum06419232091
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GUSTAVE R BYOM CPA
ReturnHeader/ReturnTs02026-02-11T11:00:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.