Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Garner Golf Course Foundation Inc.
990 • Fiscal year 2019 • EIN 46-3640416
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
62nd percentile
Higher debt load relative to revenue than 62% of similar nonprofits.
Net Margin
49th percentile
Higher net margin than 49% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Balance Sheet
Assets
Up$53,033
Up $8,202 (+18%) from 2018
Net Assets
Up$51,825
Up $7,856 (+18%) from 2018
Liabilities
Up$1,208
Up $346 (+40%) from 2018
Revenue And Expenses
Revenue
Up$258,608
Up $17,555 (+7.3%) from 2018
Expenses
Up$250,758
Up $9,706 (+4.0%) from 2018
Net Income
Up$7,850
Up $7,849 (+784900%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Jan 31, 2020
- Return Version
- 2019v5.0
- Gross Receipts
- $258,608
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $43,969 | $51,825 | ▲ $7,856 |
| Cash and Non-Interest-Bearing Accounts | $43,681 | $48,384 | ▲ $4,703 |
| Inventories for Sale or Use | $1,150 | $4,245 | ▲ $3,095 |
| Savings and Temporary Cash Investments | - | $404 | - |
| Total Assets | $44,831 | $53,033 | ▲ $8,202 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $862 | $1,208 | ▲ $346 |
| Total Liabilities | $862 | $1,208 | ▲ $346 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $43,969 | $51,825 | ▲ $7,856 |
| Total Liabilities and Net Assets / Fund Balance | $44,831 | $53,033 | ▲ $8,202 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Josh Richardson | President |
| Jeff Braun | Secretary |
| Bill Paulus | Treasurer |
| George Smith | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $5,528
- Program Service Revenue
- $252,943
- Investment Income
- $137
- Other Revenue
- $0
- All Other Contributions
- $5,528
- Change in Net Assets
- $7,850
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $181,802 |
| Salaries, Compensation, and Employee Benefits | $60,463 |
| Grants and Similar Amounts Paid | $8,493 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $54,250 | - | - | $54,250 |
| Fees for Services Other | $51,660 | - | - | $51,660 |
| All Other Expenses | $39,897 | - | - | $39,897 |
| Insurance | $11,304 | - | - | $11,304 |
| Other Expenses | $8,740 | - | - | $8,740 |
| Grants to Domestic Orgs | $8,493 | - | - | $8,493 |
| Payroll Taxes | $6,213 | - | - | $6,213 |
| Fees for Services Accounting | $435 | $3,915 | - | $4,350 |
| Travel | $3,710 | - | - | $3,710 |
| Royalties | $2,046 | - | - | $2,046 |
| Advertising | $1,139 | - | - | $1,139 |
| Office Expenses | $1,048 | - | - | $1,048 |
| Total Functional Expenses | $246,843 | $3,915 | $0 | $250,758 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| City of Garner | Garner, IA | Gov | - | $8,493 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- 6419233819
- Address
- 205 COUNTRY CLUB DRIVE, GARNER, IA 50438
Signing Officer
- Name
- Bill Paulus
- Title
- Treasurer
- Phone
- 6419233819
- Signed
- 2020-01-31
Organization Details
- Principal Officer
- Bill Paulus
- Formed
- 2014
- Legal Domicile
- Ia
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 11
Preparer
- Firm
- Dk Arndt Pc
- Address
- 116 EAST I STREET, FOREST CITY, IA 50436-1760
- Preparer
- Gustave R Byom CPA
- Phone
- 6415854631
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 50 0 0 contract maintenance cont 51,610 0 0 total 51,660 0 0”
Form 990, Part IX, Line 24E
“Utilities 7,073 0 0 utilities 6,842 0 0 bank charges 4,401 0 0 gas & oil 4,007 0 0 operating supplies 2,263 0 0 cart lease 2,186 0 0 supplies 2,186 0 0 taxes/licenses 2,046 0 0 utilities 1,768 0 0 telephone 1,186 0 0 license fees & permits 1,030 0 0 telephone 930 0 0 garbage 778 0 0 outside services 694 0 0 garbage 623 0 0 dues and subs 569 0 0 laundry & cleaning 396 0 0 taxes/licenses 258 0 0 telephone 233 0 0 outside services 173 0 0 garbage 156 0 0 laundry & cleaning 99 0 0 total 39,897 0 0”
Form 990, Part XI, Line 9
“Funds contributed by city of garner 6”
Raw XML Appendix344 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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 862 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1208 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1139 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1139 |
| IRS990/AllOtherContributionsAmt | 0 | 5528 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 39897 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 39897 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | BILL PAULUS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6419233819 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 205 COUNTRY CLUB DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GARNER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 50438 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 43681 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 48384 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 5528 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 8493 |
| IRS990/CYInvestmentIncomeAmt | 0 | 137 |
| IRS990/CYOtherExpensesAmt | 0 | 181802 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 252943 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 7850 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 60463 |
| IRS990/CYTotalExpensesAmt | 0 | 250758 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 258608 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | THE 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/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 11 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 140506 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3915 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 435 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4350 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 51660 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 51660 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JEFF BRAUN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BILL PAULUS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JOSH RICHARDSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | GEORGE SMITH |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 2014 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantAmt | 0 | 8493 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 8493 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 8493 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 258608 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 11304 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 11304 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 1150 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 4245 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 137 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 137 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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 |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 43969 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 51825 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1048 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1048 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 6 |
| IRS990/OtherExpensesGrp/Desc | 0 | COGS |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | CHEMICALS & FERTILIZERS |
| IRS990/OtherExpensesGrp/Desc | 3 | SUPPLIES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 37137 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 12003 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 8768 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 8740 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 37137 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 12003 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 8768 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 8740 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 54250 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 54250 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 6213 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 6213 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | BILL PAULUS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 722511 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | COURSE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | RESTAURANT |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | RESTAURANT PUBLIC |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 149504 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 82751 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 149504 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 82751 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 20688 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 20688 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE 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/ExpenseAmt | 0 | 106337 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 2465 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 112 |
| IRS990/PYOtherExpensesAmt | 0 | 187347 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 238476 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 53705 |
| IRS990/PYTotalExpensesAmt | 0 | 241052 |
| IRS990/PYTotalRevenueAmt | 0 | 241053 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 7850 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/ProgramServicesAmt | 0 | 2046 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 2046 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 43969 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 51825 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 404 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 5528 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2465 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5421 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4250 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3461 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 21125 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 232392 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 218916 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 235471 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 233068 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 253644 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1173491 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1194616 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 237920 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 221381 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 240892 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 237318 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 257105 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1194616 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 237920 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 221381 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 240892 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 237318 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 257105 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1194616 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | false |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 8493 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | GOV |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | CITY OF GARNER |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt | 0 | CITY OF GARNER |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 426004700 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 135 W 5TH ST |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | GARNER |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 50438 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FOUNDATION HOLDS AN ANNUAL MEETING OF WHICH OFFICERS ARE DETERMINED. BI-ANNUAL ELECTIONS ARE HELD TO ELECT BOARD MEMBERS OF THE FOUNDATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD REVIEWS THE FORM 990 DURING THEIR MONTHLY MEETING WHEN THE RETURN IS MADE AVAILABLE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COURSE OUTSIDE SERVICES 50 0 0 CONTRACT MAINTENANCE CONT 51,610 0 0 TOTAL 51,660 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | UTILITIES 7,073 0 0 UTILITIES 6,842 0 0 BANK CHARGES 4,401 0 0 GAS & OIL 4,007 0 0 OPERATING SUPPLIES 2,263 0 0 CART LEASE 2,186 0 0 SUPPLIES 2,186 0 0 TAXES/LICENSES 2,046 0 0 UTILITIES 1,768 0 0 TELEPHONE 1,186 0 0 LICENSE FEES & PERMITS 1,030 0 0 TELEPHONE 930 0 0 GARBAGE 778 0 0 OUTSIDE SERVICES 694 0 0 GARBAGE 623 0 0 DUES AND SUBS 569 0 0 LAUNDRY & CLEANING 396 0 0 TAXES/LICENSES 258 0 0 TELEPHONE 233 0 0 OUTSIDE SERVICES 173 0 0 GARBAGE 156 0 0 LAUNDRY & CLEANING 99 0 0 TOTAL 39,897 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | FUNDS CONTRIBUTED BY CITY OF GARNER 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 44831 |
| IRS990/TotalAssetsEOYAmt | 0 | 53033 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 44831 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 53033 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 5528 |
| IRS990/TotalEmployeeCnt | 0 | 11 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 3915 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 246843 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 250758 |
| IRS990/TotalGrossUBIAmt | 0 | 20688 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 862 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1208 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 862 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1208 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 43969 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 51825 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 246843 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 252943 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 232392 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 258608 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 20688 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 44831 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 53033 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 3710 |
| IRS990/TravelGrp/TotalAmt | 0 | 3710 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 995 STONEHENGE CT |
| IRS990/USAddress/CityNm | 0 | GARNER |
| IRS990/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/USAddress/ZIPCd | 0 | 50438 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.GARNERGOLFCOURSE.COM |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2020-11-19 02:30:22Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BILL PAULUS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6419233819 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-01-31 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | GARNER GOLF COURSE FOUNDATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | GARN |
| ReturnHeader/Filer/EIN | 0 | 463640416 |
| ReturnHeader/Filer/PhoneNum | 0 | 6419233819 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 205 COUNTRY CLUB DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GARNER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 50438 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 5EB85872AFE0D1526D7DA0BAE510846A7424BA48 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | F4566EDECA6BA2342DD1FD0B8956ADE69B71A12C |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 52.37.240.203 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-02-20 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 20:13:53 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 421462004 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DK ARNDT PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 116 EAST I STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FOREST CITY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 504361760 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6415854631 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2020-02-18 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GUSTAVE R BYOM CPA |
| ReturnHeader/ReturnTs | 0 | 2020-02-20T20:13:53-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $53,033
- Liabilities
- $1,208
- Net assets
- $51,825
- Revenue
- $258,608
- Expenses
- $250,758
- Net income
- $7,850