Civic Intelligence

Kiowa County Golf Course Development Inc

990EZ • Fiscal year 2022 • EIN 48-1089935

Jan 01, 2022 to Dec 31, 2022 • Filed on May 12, 2023

Organization ProfileN/A
230 South Poplar StGreensburg, KS 67054

(620) 324-5762

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

77th percentile

0.11x

Higher debt load relative to assets than 77% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

83rd percentile

0.24x

Higher debt load relative to revenue than 83% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Net Margin

9th percentile

-33%

Higher net margin than 9% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Asset Growth

35th percentile

-4.6%

Faster asset growth than 35% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

25th percentile

-4.3%

Faster revenue growth than 25% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$101,117

Down $4,831 (-4.6%) from 2021

Net Assets

Down

$89,618

Down $15,833 (-15%) from 2021

Liabilities

Up

$11,499

Up $11,002 (+2214%) from 2021

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin9th percentile

Revenue

Down

$47,579

Down $2,153 (-4.3%) from 2021

Expenses

Up

$63,410

Up $15,465 (+32%) from 2021

Net Income

Down

-$15,831

Down $17,618 (-986%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2011: $95,177Liabilities 2011: $5072011Assets 2012: $88,329Liabilities 2012: $3902012Assets 2013: $74,397Liabilities 2013: $3912013Assets 2014: $68,287Liabilities 2014: $3912014Assets 2015: $60,000Liabilities 2015: $3912015Assets 2016: $53,256Liabilities 2016: $2182016Assets 2017: $48,844Liabilities 2017: $2182017Assets 2018: $67,277Liabilities 2018: $446Net Assets 2018: $66,8312018Assets 2019: $67,230Liabilities 2019: $447Net Assets 2019: $66,7832019Assets 2020: $104,111Liabilities 2020: $447Net Assets 2020: $103,6642020Assets 2021: $105,948Liabilities 2021: $497Net Assets 2021: $105,4512021Assets 2022: $101,117Liabilities 2022: $11,499Net Assets 2022: $89,6182022Assets 2023: $103,265Liabilities 2023: $9,429Net Assets 2023: $93,8362023Assets 2024: $94,931Liabilities 2024: $581Net Assets 2024: $94,3502024

Highlighted filing

2022

Assets$101,117
Liabilities$11,499
Net Assets$89,618
Open 2022 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0-$50KRevenue 2011: $41,438Expenses 2011: $48,551Net Income 2011: -$7,1132011Revenue 2012: $38,197Expenses 2012: $44,928Net Income 2012: -$6,7312012Revenue 2013: $34,779Expenses 2013: $48,712Net Income 2013: -$13,9332013Revenue 2014: $38,686Expenses 2014: $44,796Net Income 2014: -$6,1102014Revenue 2015: $39,767Expenses 2015: $48,054Net Income 2015: -$8,2872015Revenue 2016: $39,343Expenses 2016: $45,914Net Income 2016: -$6,5712016Revenue 2017: $33,720Expenses 2017: $38,132Net Income 2017: -$4,4122017Revenue 2018: $56,932Expenses 2018: $38,727Net Income 2018: $18,2052018Revenue 2019: $39,859Expenses 2019: $39,907Net Income 2019: -$482019Revenue 2020: $77,443Expenses 2020: $40,562Net Income 2020: $36,8812020Revenue 2021: $49,732Expenses 2021: $47,945Net Income 2021: $1,7872021Revenue 2022: $47,579Expenses 2022: $63,410Net Income 2022: -$15,8312022Revenue 2023: $59,681Expenses 2023: $55,465Net Income 2023: $4,2162023Revenue 2024: $62,890Expenses 2024: $62,376Net Income 2024: $5142024

Highlighted filing

2022

Revenue$47,579
Expenses$63,410
Net Income-$15,831
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 12, 2023
Return Version
2022v5.0
Gross Receipts
$48,933
Mission and Program Overview

Mission

GOLF COURSE

Program Services

DescriptionGrantsExpenses
PROVIDE GOLF COURSE FOR KIOWA COUNTY--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
STEVE LEWISDirector-$0--
CHARLES JUNGEMANNDirector-$0--
MICK KENDALLDirector-$0--
MARK TRUMMELDirector-$0--
CHERYL RICHARDSDirector-$0--
JOHN KOEHNDirector-$0--
MIKE BRUMMETTVice Preside-$0--
STAN ROBERTSONSecretary-$0--
AARON ZADINAPresident-$0--
Filing and Contact Details

Filer

Filer Name
Kiowa County Golf Course
EIN
48-1089935
Address
230 SOUTH POPLAR ST, GREENSBURG, KS 67054

Signing Officer

Name
Aaron Zadina
Title
President
Signed
2023-05-12

Preparer

Firm
Spectrum CPA Partners LLC
Address
1400 POLK ST, GREAT BEND, KS 67530-3619
Preparer
Barry J Bowers
Phone
6207925378
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office supplies 896 postage 173 interest 371 bank service charges 80 beverage expense 95 chemical & fertilizer 3,537 contract labor 1,990 fuel & oil 3,563 insurance 5,801 license & permits 225 miscellaneous 40 payroll taxes 1,147 supplies 971 re & pp taxes 1,724 sales tax 2,289 unemployment tax 140 non-investment depreciation 8,093 total 31,135”

Form 990-ez, Part II, Line 24

“Machinery & equipment 252,791 271,518 less accumulated depreciation 202,144 210,236 total 50,647 61,282”

Form 990-ez, Part II, Line 26

“Unsecured notes and loans payable 0 11,002 payroll taxes 497 497”

Raw XML Appendix130 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0ANNE KELLY
IRS990EZ/BooksInCareOfDetail/PhoneNum06203245762
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01845 X ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LEWIS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KS
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd067552
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt036759
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt021295
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt044623
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-15831
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01290
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0105946
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0101117
IRS990EZ/FundraisingGrossIncomeAmt04310
IRS990EZ/GrossReceiptsAmt048933
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt018540
IRS990EZ/LandAndBuildingsGrp/EOYAmt018540
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0105449
IRS990EZ/NetAssetsOrFundBalancesEOYAmt089618
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0105449
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt089618
IRS990EZ/OccupancyRentUtltsAndMaintAmt015985
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0STEVE LEWIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHARLES JUNGEMANN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MICK KENDALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MARK TRUMMEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CHERYL RICHARDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JOHN KOEHN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MIKE BRUMMETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7STAN ROBERTSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8AARON ZADINA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt050647
IRS990EZ/OtherAssetsTotalDetail/EOYAmt061282
IRS990EZ/OtherExpensesTotalAmt031135
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0GOLF COURSE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE GOLF COURSE FOR KIOWA COUNTY
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt015000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt01354
IRS990EZ/SpecialEventsNetIncomeLossAmt02956
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0497
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt011499
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt063410
IRS990EZ/TotalRevenueAmt047579
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE SUPPLIES 896 POSTAGE 173 INTEREST 371 BANK SERVICE CHARGES 80 BEVERAGE EXPENSE 95 CHEMICAL & FERTILIZER 3,537 CONTRACT LABOR 1,990 FUEL & OIL 3,563 INSURANCE 5,801 LICENSE & PERMITS 225 MISCELLANEOUS 40 PAYROLL TAXES 1,147 SUPPLIES 971 RE & PP TAXES 1,724 SALES TAX 2,289 UNEMPLOYMENT TAX 140 NON-INVESTMENT DEPRECIATION 8,093 TOTAL 31,135
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MACHINERY & EQUIPMENT 252,791 271,518 LESS ACCUMULATED DEPRECIATION 202,144 210,236 TOTAL 50,647 61,282
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNSECURED NOTES AND LOANS PAYABLE 0 11,002 PAYROLL TAXES 497 497
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0AARON ZADINA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KIOWA COUNTY GOLF COURSE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DEVELOPMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0KIOW
ReturnHeader/Filer/EIN0481089935
ReturnHeader/Filer/USAddress/AddressLine1Txt0230 SOUTH POPLAR ST
ReturnHeader/Filer/USAddress/CityNm0GREENSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd067054
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261543866
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SPECTRUM CPA PARTNERS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01400 POLK ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREAT BEND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0675303619
ReturnHeader/PreparerPersonGrp/PhoneNum06207925378
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARRY J BOWERS
ReturnHeader/ReturnTs02023-05-17T16:12:16-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0AARON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ZADINA
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$101,117
Liabilities
$11,499
Net assets
$89,618
Revenue
$47,579
Expenses
$63,410
Net income
-$15,831
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.01$0.94$0.63$0.62$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.09$0.94$0.60$0.55$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.01$0.11$0.90$0.48$0.63$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.00$1.05$0.50$0.48$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.00$1.04$0.77$0.41$0.37
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.40$0.40$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.00$0.67$0.57$0.39$0.18
2017Summary only. Only limited summary data is available for this year.$0.49$0.00$0.34$0.38$0.04
2016Summary only. Only limited summary data is available for this year.$0.53$0.00$0.39$0.46$0.07
2015Summary only. Only limited summary data is available for this year.$0.60$0.00$0.40$0.48$0.08
2014Summary only. Only limited summary data is available for this year.$0.68$0.00$0.39$0.45$0.06
2013Summary only. Only limited summary data is available for this year.$0.74$0.00$0.35$0.49$0.14
2012Summary only. Only limited summary data is available for this year.$0.88$0.00$0.38$0.45$0.07
2011Summary only. Only limited summary data is available for this year.$0.95$0.01$0.41$0.49$0.07