Liabilities / Assets
9th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 83-1898171 • 501(c)3 • Okoboji, IA
Profile
The corporation is organized primarily for the purpose of enhancing the human experience and quality of life through beautification of the iowa great lakes region by providing funding and development of enriching projects through educational programs, landscape projects, infrastructure projects, a variety of educational and community events.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
9th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
10th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
93rd percentile
Higher net margin than 93% of similar nonprofits.
Top Officer Pay
23rd percentile
Higher top officer pay than 23% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
78th percentile
Faster asset growth than 78% of similar nonprofits.
Revenue Growth
2nd percentile
Faster revenue growth than 2% of similar nonprofits.
Assets
Up$5,051,207
Up $748,607 (+17%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$5,051,207
Up $748,607 (+17%) from 2023
Revenue
Down$696,023
Down $2,444,058 (-78%) from 2023
Expenses
Down$241,027
Down $5,180,532 (-96%) from 2023
Net Income
Up$454,996
Up $2,736,474 (+120%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The corporation is organized primarily for the purpose of enhancing the human experience and quality of life through beautification of the iowa great lakes region by providing funding and development of enriching projects through educational programs, landscape projects, infrastructure projects, a variety of educational and community events.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $4,067,930 | $4,078,561 | ▲ $10,631 |
| Land, Buildings, and Equipment, Net | $1,339 | $447 | ▼ $892 |
| Total Assets | $4,322,026 | $5,051,207 | ▲ $729,181 |
| Other Assets Total | $252,757 | $972,199 | ▲ $719,442 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $4,322,026 | $5,051,207 | ▲ $729,181 |
| Total Net Assets Fund Balance | $4,322,026 | $5,051,207 | ▲ $729,181 |
| Total Liabilities and Net Assets / Fund Balance | $4,322,026 | $5,051,207 | ▲ $729,181 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $447 | $7,299 | $7,746 |
| Other Assets Org | $972,199 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $3,413,078 | - | ▲ $358,978 | - | $3,578,493 |
| 2023 | $3,156,559 | - | ▲ $435,983 | - | $3,413,078 |
| 2022 | $3,813,893 | - | ▼ $444,922 | - | $3,156,559 |
| 2021 | $3,485,041 | - | ▲ $526,736 | - | $3,813,893 |
| 2020 | $10,996 | $3,023,651 | ▲ $627,150 | - | $3,485,041 |
| Name | Title |
|---|---|
| John Franken | President |
| Denny Walker | Board Member |
| Michele Goodenow | Secretary |
| Amanda Shaffer | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $241,027 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $46,800 | - | - | $46,800 |
| Other Expenses | $15,478 | - | - | $15,478 |
| Insurance | $13,284 | - | - | $13,284 |
| All Other Expenses | $13,157 | - | - | $13,157 |
| Fees for Services Accounting | $5,565 | - | - | $5,565 |
| Fees for Services Legal | $3,333 | - | - | $3,333 |
| Depreciation Depletion | $892 | - | - | $892 |
| Office Expenses | $22 | - | - | $22 |
| Total Functional Expenses | $241,027 | $0 | $0 | $241,027 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“No policies were placed into effect in 2024. The board members are working with legal consult to get the policies established.”
“Executive director reviews with appropriate committee chair/board member and the item is then presented to the entire board for review and/or approval.”
“AVAILABLE UPON REQUEST”
“The corporation is organized primarily for the purpose of enhancing the human experience and quality of life through beautification of the iowa great lakes region by providing funding and development of enriching projects through educational programs, landscape projects, infrastructure projects, a variety of educational and community events.”
“Iowa great lakes beautification project provided funding for projects to improve the human experience and quality of life through landscape projects, infrastructure projects, and a variety of education and community events.”
“Project manager 46,800 0 0”
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/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE CORPORATION IS ORGANIZED PRIMARILY FOR THE PURPOSE OF ENHANCING THE HUMAN EXPERIENCE AND QUALITY OF LIFE THROUGH BEAUTIFICATION OF THE IOWA GREAT LAKES REGION BY PROVIDING FUNDING AND DEVELOPMENT OF ENRICHING PROJECTS THROUGH EDUCATIONAL PROGRAMS, LANDSCAPE PROJECTS, INFRASTRUCTURE PROJECTS, A VARIETY OF EDUCATIONAL AND COMMUNITY EVENTS. |
| IRS990/AllOtherContributionsAmt | 0 | 587000 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 13157 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 13157 |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | AMANDA SHAFFER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6053666078 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 16907 256TH AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SPIRIT LAKE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 51360 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 4067930 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 4078561 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 587000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 109023 |
| IRS990/CYOtherExpensesAmt | 0 | 241027 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 454996 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 241027 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 696023 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 892 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 892 |
| IRS990/Desc | 0 | IOWA GREAT LAKES BEAUTIFICATION PROJECT PROVIDED FUNDING FOR PROJECTS TO IMPROVE THE HUMAN EXPERIENCE AND QUALITY OF LIFE THROUGH LANDSCAPE PROJECTS, INFRASTRUCTURE PROJECTS, AND A VARIETY OF EDUCATION AND COMMUNITY EVENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 241027 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 5565 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5565 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 3333 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3333 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 46800 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 46800 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | 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 | JOHN FRANKEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHELE GOODENOW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | AMANDA SHAFFER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DENNY WALKER |
| 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 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2018 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -4903 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 700926 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 13284 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 13284 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 113926 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 113926 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 7299 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1339 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 447 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 7746 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 4903 |
| 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 CORPORATION IS ORGANIZED PRIMARILY FOR THE PURPOSE OF ENHANCING THE HUMAN EXPERIENCE AND QUALITY OF LIFE THROUGH BEAUTIFICATION OF THE IOWA GREAT LAKES REGION BY PROVIDING FUNDING AND DEVELOPMENT OF ENRICHING PROJECTS THROUGH EDUCATIONAL PROGRAMS, LANDSCAPE PROJECTS, INFRASTRUCTURE PROJECTS, A VARIETY OF EDUCATIONAL AND COMMUNITY EVENTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4322026 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5051207 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -4903 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -4903 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 274185 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4322026 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5051207 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 22 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 22 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 252757 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 972199 |
| IRS990/OtherExpensesGrp/Desc | 0 | GARDEN LABOR |
| IRS990/OtherExpensesGrp/Desc | 1 | INVESTMENT FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | WATER/IRRIGATION |
| IRS990/OtherExpensesGrp/Desc | 3 | ANNUALS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 98453 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 22909 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 21134 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 15478 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 98453 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 22909 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 21134 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 15478 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | AMANDA SHAFFER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | IOWA GREAT LAKES BEAUTIFICATION PROJECT PROVIDED FUNDING FOR PROJECTS TO IMPROVE THE HUMAN EXPERIENCE AND QUALITY OF LIFE THROUGH LANDSCAPE PROJECTS, INFRASTRUCTURE PROJECTS, AND A VARIETY OF EDUCATION AND COMMUNITY EVENTS. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 3051909 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 5184629 |
| IRS990/PYInvestmentIncomeAmt | 0 | 107598 |
| IRS990/PYOtherExpensesAmt | 0 | 236930 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -2262052 |
| IRS990/PYTotalExpensesAmt | 0 | 5421559 |
| IRS990/PYTotalRevenueAmt | 0 | 3159507 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 454996 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/FactsAndCircumstancesTestTxt | 0 | THE IOWA GREAT LAKES BEAUTIFICATION PROJECT IS DEDICATED TO ENHANCING THE HUMAN EXPERIENCE THROUGH IMPACTFUL LANDSCAPE AND INFRASTRUCTURE PROJECTS, AS WELL AS EDUCATIONAL AND COMMUNITY INITIATIVES. OUR MISSION IS TO SERVE THE PUBLIC GOOD BY IMPROVING COMMUNITY SPACES, ENHANCING INFRASTRUCTURE, AND PROVIDING EDUCATIONAL OPPORTUNITIES. WE ACTIVELY ENGAGE WITH COMMUNITY MEMBERS TO ENSURE OUR INITIATIVES MEET THEIR NEEDS AND CONTRIBUTE TO THE OVERALL QUALITY OF LIFE. ALL IMPROVEMENTS ARE MADE TO PUBLIC ASSETS OWNED BY MUNICIPALITIES OR NON-PROFITS. AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(3) OF THE INTERNAL REVENUE CODE, WE RELY ON PUBLIC SUPPORT TO SUSTAIN OUR CHARITABLE ACTIVITIES AND FURTHER OUR MISSION. UNDER THE PUBLIC SUPPORT TEST, ORGANIZATIONS MUST DEMONSTRATE THAT THEY RECEIVE A SUBSTANTIAL PORTION OF THEIR SUPPORT FROM CONTRIBUTIONS, GRANTS, AND OTHER SOURCES OF PUBLIC SUPPORT, RATHER THAN FROM A LIMITED NUMBER OF DONORS OR INVESTMENT INCOME. SPECIFICALLY, ORGANIZATIONS MUST MEET ONE OF TWO TESTS: THE 33 1/3% PUBLIC SUPPORT TEST OR THE 10% FACTS AND CIRCUMSTANCES TEST. AS PART OF OUR EVALUATION, WE APPLY THE 10% FACTS AND CIRCUMSTANCES TEST TO ASSESS THE LEVEL OF PUBLIC SUPPORT RECEIVED BY OUR ORGANIZATION. THIS TEST ALLOWS US TO CONSIDER VARIOUS FACTORS, INCLUDING THE NUMBER AND DIVERSITY OF OUR DONORS, THE SOURCES OF OUR FUNDING, AND THE NATURE OF OUR FUNDRAISING ACTIVITIES. FOR EXAMPLE, IN THE MOST RECENT FISCAL YEAR, OUR ORGANIZATION RECEIVED A LARGE CONTRIBUTION FROM ANOTHER PUBLIC SUPPORTED CHARITY. THIS CONTRIBUTION IS CONSIDERED PUBLIC SUPPORT. THESE FUNDS WERE USED TO SUPPORT OUR PROGRAMS AND SERVICES, INCLUDING A MAJOR INFRASTRUCTURE PROJECT WHICH PROVIDED HOUSING FOR THE COMMUNITY'S SEASONAL WORKFORCE. IN FUTURE YEARS, OUR ORGANIZATION WILL BE RECEIVING CONTRIBUTIONS FROM OTHER PUBLIC SUPPORTED ORGANIZATIONS, STATE GRANT PROGRAMS AND LOCAL GRANT PROGRAMS. THIS FUTURE SUPPORT WILL CONTINUE TO MOVE US TO THE 33 1/3% PUBLIC SUPPORT LEVEL. WE HAVE INCREASED THE PERCENTAGE OF PUBLIC SUPPORT TO 15.50. WE STILL EXPECT TO MEET THE 33 1/3% SUPPORT TEST IN 2025. OVER THE PAST SEVEN YEARS, OUR ORGANIZATION AWARDED GRANTS FOR IMPROVEMENT PROJECTS TO THE PEARSON LAKES ART CENTER IN THE AMOUNT OF 229,955, THE CITY OF ARNOLDS PARK IN THE AMOUNT OF 3,366,906, THE HISTORIC ARNOLDS PARK IN THE AMOUNT OF 12,119,264, THE DICKINSON COUNTY TRAILS IN THE AMOUNT OF 1,029,436, DICKINSON COUNTY CONSERVATION BOARD IN THE AMOUNT OF 237,691, FRIENDS OF THE LAKESIDE LAB IN THE AMOUNT OF 30,797, SPIRIT LAKE SCHOOL DISTRICT IN THE AMOUNT OF 23,880, IOWA DEPARTMENT OF NATURAL RESOURCES IN THE AMOUNT OF 3,745,283, CITY OF OKOBOJI IN THE AMOUNT OF 1,482,499, AND IOWA DEPARTMENT OF TRANSPORTATION IN THE AMOUNT OF 995,692. ADDITIONALLY, WE AWARDED CASH GRANTS TO DICKINSON COUNTY TRAILS IN THE AMOUNT OF 6,807,483, CITY OF ARNOLDS PARK IN THE AMOUNT OF 6,414, SPIRIT LAKE SCHOOL DISTRICT IN THE AMOUNT OF 107,995, IOWA DEPARTMENT OF NATURAL RESOURCES IN THE AMOUNT OF 35,500, CITY OF OKOBOJI IN THE AMOUNT OF 130,431, IOWA DEPARTMENT OF TRANSPORTATION IN THE AMOUNT OF 17,750, EMERALD HILLS GOLF CLUB IN THE AMOUNT OF 10,803, OKOBOJI SUMMER THEATRE IN THE AMOUNT OF 13,155, MILFORD COMMERCIAL CLUB IN THE AMOUNT OF 100,000, OKOBOJI YOUTH BASKETBALL ASSOCIATION IN THE AMOUNT OF 15,000, AND HISTORICAL ARNOLDS PARK IN THE AMOUNT OF 106,533. THESE GRANTS EXEMPLIFY OUR COMMITMENT TO USING PUBLIC SUPPORT TO FUND PROJECTS THAT BENEFIT THE COMMUNITY AND ENHANCE PUBLIC ASSETS. BY CONSISTENTLY ENGAGING WITH THE COMMUNITY AND DIRECTING OUR RESOURCES TOWARDS PUBLIC ASSETS, WE ENSURE THAT OUR ORGANIZATION MEETS THE PUBLIC SUPPORT TEST. THIS NOT ONLY HELPS US MAINTAIN OUR TAX-EXEMPT STATUS BUT ALSO REINFORCES OUR DEDICATION TO IMPROVING THE QUALITY OF LIFE FOR THE RESIDENTS OF THE IOWA GREAT LAKES REGION. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE IOWA GREAT LAKES BEAUTIFICATION PROJECT IS DEDICATED TO ENHANCING THE HUMAN EXPERIENCE THROUGH IMPACTFUL LANDSCAPE AND INFRASTRUCTURE PROJECTS, AS WELL AS EDUCATIONAL AND COMMUNITY INITIATIVES. OUR MISSION IS TO SERVE THE PUBLIC GOOD BY IMPROVING COMMUNITY SPACES, ENHANCING INFRASTRUCTURE, AND PROVIDING EDUCATIONAL OPPORTUNITIES. WE ACTIVELY ENGAGE WITH COMMUNITY MEMBERS TO ENSURE OUR INITIATIVES MEET THEIR NEEDS AND CONTRIBUTE TO THE OVERALL QUALITY OF LIFE. ALL IMPROVEMENTS ARE MADE TO PUBLIC ASSETS OWNED BY MUNICIPALITIES OR NON-PROFITS. AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(3) OF THE INTERNAL REVENUE CODE, WE RELY ON PUBLIC SUPPORT TO SUSTAIN OUR CHARITABLE ACTIVITIES AND FURTHER OUR MISSION. UNDER THE PUBLIC SUPPORT TEST, ORGANIZATIONS MUST DEMONSTRATE THAT THEY RECEIVE A SUBSTANTIAL PORTION OF THEIR SUPPORT FROM CONTRIBUTIONS, GRANTS, AND OTHER SOURCES OF PUBLIC SUPPORT, RATHER THAN FROM A LIMITED NUMBER OF DONORS OR INVESTMENT INCOME. SPECIFICALLY, ORGANIZATIONS MUST MEET ONE OF TWO TESTS: THE 33 1/3% PUBLIC SUPPORT TEST OR THE 10% FACTS AND CIRCUMSTANCES TEST. AS PART OF OUR EVALUATION, WE APPLY THE 10% FACTS AND CIRCUMSTANCES TEST TO ASSESS THE LEVEL OF PUBLIC SUPPORT RECEIVED BY OUR ORGANIZATION. THIS TEST ALLOWS US TO CONSIDER VARIOUS FACTORS, INCLUDING THE NUMBER AND DIVERSITY OF OUR DONORS, THE SOURCES OF OUR FUNDING, AND THE NATURE OF OUR FUNDRAISING ACTIVITIES. FOR EXAMPLE, IN THE MOST RECENT FISCAL YEAR, OUR ORGANIZATION RECEIVED A LARGE CONTRIBUTION FROM ANOTHER PUBLIC SUPPORTED CHARITY. THIS CONTRIBUTION IS CONSIDERED PUBLIC SUPPORT. THESE FUNDS WERE USED TO SUPPORT OUR PROGRAMS AND SERVICES, INCLUDING A MAJOR INFRASTRUCTURE PROJECT WHICH PROVIDED HOUSING FOR THE COMMUNITY'S SEASONAL WORKFORCE. IN FUTURE YEARS, OUR ORGANIZATION WILL BE RECEIVING CONTRIBUTIONS FROM OTHER PUBLIC SUPPORTED ORGANIZATIONS, STATE GRANT PROGRAMS AND LOCAL GRANT PROGRAMS. THIS FUTURE SUPPORT WILL CONTINUE TO MOVE US TO THE 33 1/3% PUBLIC SUPPORT LEVEL. WE HAVE INCREASED THE PERCENTAGE OF PUBLIC SUPPORT TO 15.50. WE STILL EXPECT TO MEET THE 33 1/3% SUPPORT TEST IN 2025. OVER THE PAST SEVEN YEARS, OUR ORGANIZATION AWARDED GRANTS FOR IMPROVEMENT PROJECTS TO THE PEARSON LAKES ART CENTER IN THE AMOUNT OF 229,955, THE CITY OF ARNOLDS PARK IN THE AMOUNT OF 3,366,906, THE HISTORIC ARNOLDS PARK IN THE AMOUNT OF 12,119,264, THE DICKINSON COUNTY TRAILS IN THE AMOUNT OF 1,029,436, DICKINSON COUNTY CONSERVATION BOARD IN THE AMOUNT OF 237,691, FRIENDS OF THE LAKESIDE LAB IN THE AMOUNT OF 30,797, SPIRIT LAKE SCHOOL DISTRICT IN THE AMOUNT OF 23,880, IOWA DEPARTMENT OF NATURAL RESOURCES IN THE AMOUNT OF 3,745,283, CITY OF OKOBOJI IN THE AMOUNT OF 1,482,499, AND IOWA DEPARTMENT OF TRANSPORTATION IN THE AMOUNT OF 995,692. ADDITIONALLY, WE AWARDED CASH GRANTS TO DICKINSON COUNTY TRAILS IN THE AMOUNT OF 6,807,483, CITY OF ARNOLDS PARK IN THE AMOUNT OF 6,414, SPIRIT LAKE SCHOOL DISTRICT IN THE AMOUNT OF 107,995, IOWA DEPARTMENT OF NATURAL RESOURCES IN THE AMOUNT OF 35,500, CITY OF OKOBOJI IN THE AMOUNT OF 130,431, IOWA DEPARTMENT OF TRANSPORTATION IN THE AMOUNT OF 17,750, EMERALD HILLS GOLF CLUB IN THE AMOUNT OF 10,803, OKOBOJI SUMMER THEATRE IN THE AMOUNT OF 13,155, MILFORD COMMERCIAL CLUB IN THE AMOUNT OF 100,000, OKOBOJI YOUTH BASKETBALL ASSOCIATION IN THE AMOUNT OF 15,000, AND HISTORICAL ARNOLDS PARK IN THE AMOUNT OF 106,533. THESE GRANTS EXEMPLIFY OUR COMMITMENT TO USING PUBLIC SUPPORT TO FUND PROJECTS THAT BENEFIT THE COMMUNITY AND ENHANCE PUBLIC ASSETS. BY CONSISTENTLY ENGAGING WITH THE COMMUNITY AND DIRECTING OUR RESOURCES TOWARDS PUBLIC ASSETS, WE ENSURE THAT OUR ORGANIZATION MEETS THE PUBLIC SUPPORT TEST. THIS NOT ONLY HELPS US MAINTAIN OUR TAX-EXEMPT STATUS BUT ALSO REINFORCES OUR DEDICATION TO IMPROVING THE QUALITY OF LIFE FOR THE RESIDENTS OF THE IOWA GREAT LAKES REGION. |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5204173 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3134508 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 17163932 |
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| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 52074 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 17163932 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE CORPORATION IS ORGANIZED PRIMARILY FOR THE PURPOSE OF ENHANCING THE HUMAN EXPERIENCE AND QUALITY OF LIFE THROUGH BEAUTIFICATION OF THE IOWA GREAT LAKES REGION BY PROVIDING FUNDING AND DEVELOPMENT OF ENRICHING PROJECTS THROUGH EDUCATIONAL PROGRAMS, LANDSCAPE PROJECTS, INFRASTRUCTURE PROJECTS, A VARIETY OF EDUCATIONAL AND COMMUNITY EVENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | IOWA GREAT LAKES BEAUTIFICATION PROJECT PROVIDED FUNDING FOR PROJECTS TO IMPROVE THE HUMAN EXPERIENCE AND QUALITY OF LIFE THROUGH LANDSCAPE PROJECTS, INFRASTRUCTURE PROJECTS, AND A VARIETY OF EDUCATION AND COMMUNITY EVENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO POLICIES WERE PLACED INTO EFFECT IN 2024. THE BOARD MEMBERS ARE WORKING WITH LEGAL CONSULT TO GET THE POLICIES ESTABLISHED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EXECUTIVE DIRECTOR REVIEWS WITH APPROPRIATE COMMITTEE CHAIR/BOARD MEMBER AND THE ITEM IS THEN PRESENTED TO THE ENTIRE BOARD FOR REVIEW AND/OR APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AVAILABLE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PROJECT MANAGER 46,800 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 10B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 11G |
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| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
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| IRS990/USAddress/AddressLine1Txt | 0 | 16907 256TH AVE |
| IRS990/USAddress/CityNm | 0 | SPIRIT LAKE |
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| IRS990/WebsiteAddressTxt | 0 | IMAGINEIGL.COM |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-25 |
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| ReturnHeader/Filer/USAddress/CityNm | 0 | OKOBOJI |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WILLIAMS & COMPANY CPA PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 908 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SPENCER |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-25 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | EBONY L RAHE CPA |
| ReturnHeader/ReturnTs | 0 | 2025-06-26T10:00:20-04:00 |
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| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
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