Civic Intelligence

Decatur County Golf Club

EIN 90-0852747 • 501(c)4 • Leon, IA

Profile

A) the encouragement of recreation and athletics, and of outdoor sports and pastime among members of the community; b) the playing of golf, tennis, shuffleboard, horseshoe, croquet, and other legal games; and c) to facilitate same, to establish and maintain a golf course, clubhouse, and related grounds grounds and furnish all accommodations as necessary.

PO Box 379Leon, IA 50144

n/A

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.01x

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

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

79th percentile

22%

Higher net margin than 79% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

76th percentile

13%

Faster asset growth than 76% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

17%

Faster revenue growth than 74% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$384,146

Up $45,548 (+13%) from 2023

Liabilities

Up

$1,288

Up $282 (+28%) from 2023

Net Assets

Up

$382,858

Up $45,266 (+13%) from 2023

Operations
Liabilities / Revenue65th percentileNet Margin79th percentile

Revenue

Up

$202,828

Up $29,502 (+17%) from 2023

Expenses

Up

$157,562

Up $26,884 (+21%) from 2023

Net Income

Up

$45,266

Up $2,618 (+6.1%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

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

$400K$300K$200K$100K$0Assets 2020: $288,198Liabilities 2020: $37,082Net Assets 2020: $251,1162020Assets 2021: $305,009Liabilities 2021: $23,034Net Assets 2021: $281,9752021Assets 2022: $295,963Liabilities 2022: $1,019Net Assets 2022: $294,9442022Assets 2023: $338,598Liabilities 2023: $1,006Net Assets 2023: $337,5922023Assets 2024: $384,146Liabilities 2024: $1,288Net Assets 2024: $382,8582024

Highlighted filing

2024

Assets$384,146
Liabilities$1,288
Net Assets$382,858
Open 2024 Filing

Operations Trend

Revenue Growth74th percentile

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

$300K$200K$100K$0Revenue 2020: $116,180Expenses 2020: $104,511Net Income 2020: $11,6692020Revenue 2021: $145,435Expenses 2021: $114,576Net Income 2021: $30,8592021Revenue 2022: $169,637Expenses 2022: $156,668Net Income 2022: $12,9692022Revenue 2023: $173,326Expenses 2023: $130,678Net Income 2023: $42,6482023Revenue 2024: $202,828Expenses 2024: $157,562Net Income 2024: $45,2662024

Highlighted filing

2024

Revenue$202,828
Expenses$157,562
Net Income$45,266
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$384,146
Liabilities
$1,288
Net assets
$382,858
Revenue
$202,828
Expenses
$157,562
Net income
$45,266
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.84$0.01$3.83$2.03$1.58$0.45
2023Detailed filing. Detailed filing data is available for this year.$3.39$0.01$3.38$1.73$1.31$0.43
2022Detailed filing. Detailed filing data is available for this year.$2.96$0.01$2.95$1.70$1.57$0.13
2021Detailed filing. Detailed filing data is available for this year.$3.05$0.23$2.82$1.45$1.15$0.31
2020Detailed filing. Detailed filing data is available for this year.$2.88$0.37$2.51$1.16$1.05$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.1
Gross Receipts
$260,717
Mission and Program Overview

Mission

A) the encouragement of recreation and athletics, and of outdoor sports and pastime among the several members of the corporation; b) the encouragement of legal social amusements; c) the playing of golf, tennis, shuffleboard, horseshoe, croquet, and other legal games; and d) as incidental to said objects and to facilitate same, to establish and maintain a club, clubhouse, grounds and furnish all accommodations as the members may require.

Provide a golf course, meeting space and other recreational facilities to members and the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$291,437$342,334▲ $50,897
Cash and Non-Interest-Bearing Accounts$47,161$41,812▼ $5,349
Total Assets$338,598$384,146▲ $45,548
Liabilities
Accounts Payable and Accrued Expenses$1,006$1,288▲ $282
Total Liabilities$1,006$1,288▲ $282
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$337,592$382,858▲ $45,266
Total Net Assets Fund Balance$337,592$382,858▲ $45,266
Total Liabilities and Net Assets / Fund Balance$338,598$384,146▲ $45,548

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$131,976-$131,976
Buildings$120,404-$120,404
Land$89,954-$89,954
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Jo Beth SmithPresident (beg 11/7/24)
Sheri FrostPresident (end 11/7/24)
Tom ClarkVice President (beg 11/7/24)
Guy ClarkVice President (end 11/7/24)
Larry StephensDirector
Sandy MarcusDirector (beg 11/7/24)
Sean MahanDirector (beg 11/7/24)
Doug KoubaDirector (end 11/7/24)
Teresa GentryDirector (end 11/7/24)
Cheryl ZachSecretary (beg 11/7/24)
Sean SaxtonTreasurer (beg 11/7/24)
Charles DeckerTreasurer (end 11/7/24)
Revenue and Support

Revenue Composition

Contributions and Grants
$9,399
Program Service Revenue
$141,855
Investment Income
$24
Other Revenue
$51,550
All Other Contributions
$9,399
Change in Net Assets
$45,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$97,922
Salaries, Compensation, and Employee Benefits$59,640
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$59,286--$59,286
Other Salaries and Wages$55,106--$55,106
Insurance$10,938--$10,938
Office Expenses$3,794$5,280-$9,074
Fees for Services Accounting-$8,125-$8,125
Payroll Taxes$4,534--$4,534
All Other Expenses$1,991--$1,991
Other Expenses$6,926$1,045-$1,045
Advertising$537--$537
Total Functional Expenses$143,112$14,450$0$157,562
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$11,048
Gaming Direct Expenses$6,307
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“All members of the community are eligible to become members of the club.”

Form 990, Part VI, Section A, Line 7A

“All members in good standing shall be entitled to vote in the election of directors.”

Form 990, Part VI, Section B, Line 11B

“President, treasurer, and administrator review the return before filing.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request for the same period of disclosure as set forth in section 6104(d).”

Filing and Contact Details

Filer

Filer Name
Decatur County Golf Club
EIN
90-0852747
Phone
6414464529
Address
PO BOX 379, LEON, IA 50144

Signing Officer

Name
Jo Beth Smith
Title
President
Phone
6414464529
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jo Beth Smith
Formed
2010
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
12
Volunteers
17

Preparer

Firm
Creative Planning Tax LLC
Address
100 E PARK AVE STE 300, WATERLOO, IA 50703
Preparer
Michelle M Hekel
Phone
3192346885
Raw XML Appendix378 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.

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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt084476
IRS990/PYOtherRevenueAmt063063
IRS990/PYProgramServiceRevenueAmt0103037
IRS990/PYRevenuesLessExpensesAmt042648
IRS990/PYSalariesCompEmpBnftPaidAmt046202
IRS990/PYTotalExpensesAmt0130678
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0173326
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt045266
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0188664
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0120404
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0120404
IRS990ScheduleD/EquipmentGrp/BookValueAmt0131976
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0131976
IRS990ScheduleD/LandGrp/BookValueAmt089954
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt089954
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0342334
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL MEMBERS OF THE COMMUNITY ARE ELIGIBLE TO BECOME MEMBERS OF THE CLUB.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS IN GOOD STANDING SHALL BE ENTITLED TO VOTE IN THE ELECTION OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRESIDENT, TREASURER, AND ADMINISTRATOR REVIEW THE RETURN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0338598
IRS990/TotalAssetsEOYAmt0384146
IRS990/TotalAssetsGrp/BOYAmt0338598
IRS990/TotalAssetsGrp/EOYAmt0384146
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt09399
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014450
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0143112
IRS990/TotalFunctionalExpensesGrp/TotalAmt0157562
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01006
IRS990/TotalLiabilitiesEOYAmt01288
IRS990/TotalLiabilitiesGrp/BOYAmt01006
IRS990/TotalLiabilitiesGrp/EOYAmt01288
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0337592
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0382858
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0143112
IRS990/TotalProgramServiceRevenueAmt0141855
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04765
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0188664
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0202828
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt017
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0338598
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0384146
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 379
IRS990/USAddress/CityNm0LEON
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050144
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JO BETH SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06414464529
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DECATUR COUNTY GOLF CLUB
ReturnHeader/Filer/BusinessNameControlTxt0DECA
ReturnHeader/Filer/EIN0900852747
ReturnHeader/Filer/PhoneNum06414464529
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 379
ReturnHeader/Filer/USAddress/CityNm0LEON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050144
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471019942
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CREATIVE PLANNING TAX LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 E PARK AVE STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WATERLOO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050703
ReturnHeader/PreparerPersonGrp/PhoneNum03192346885
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELLE M HEKEL
ReturnHeader/ReturnTs02025-05-14T20:57:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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