{"success":true,"data":{"_id":420309398,"filings":[{"Organization":{"value":null,"Person":["DAVID GIMER","LINCOLN JOHANSEN","MICHELLE NEDERHOFF","ROGER NISSLY","NOAH SILVEY","KIRK YUNG"],"Title":["SECRETARY","PRESIDENT","BOARD MEMBER","TREASURER","BOARD MEMBER","BOARD MEMBER"],"Hours":[0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Highland golf club is a golf course and social club with a mission to serve the local community and provide activities for the local community.","year":2024,"name":"HIGHLAND GOLF CLUB INC","phone":6416484021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINCOLN JOHANSEN","year_formation":null,"state_legal_domicile":null,"total_volunteers":20,"tax_period_begin":"2024-10-01T00:00:00","tax_period_end":"2025-09-30T00:00:00","address":"PO BOX 105, IOWA FALLS, IA, 50126, USA","city":"IOWA FALLS","state":"IA","country":"USA","zip_code":50126},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":24,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":24,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":483788,"Contributions":{"value":272095,"Other contributions":42700,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":229395,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":92160,"Total revenue":{"value":92160,"FROM CSA IMPORT":82914,"GREEN FEES":4740,"LINENS":3382,"PRO SHOP":1124},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":11671,"Investment income total":11671,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":107862,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":107862,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":481046,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":213664,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":182354,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":31310},"Other expenses":{"value":267382,"Management services":0,"Legal":0,"Accounting":5400,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":533,"Office expenses":14761,"Information technology":0,"Royalties":0,"Occupancy":45166,"Travel":0,"Conferences and meetings":0,"Interest":14116,"Payments to affiliates":0,"Depreciation and depletion":34289,"Insurance":18014,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":124075,"R&M":73571,"SUPPLIES":19523,"RIVERBANK PROJECT":19054,"RENTAL EXPENSE":11927},"All other expenses":11028},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":481046,"Fundraising Expenses":0}},"Assets":{"value":1152209,"Non-interest bearing cash":28483,"Savings and temp cash investments":299286,"Pledges and grants receivable":0,"Accounts receivable":1532,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":18755,"Prepaid expenses deferred charges":0,"Land, building, equipment":804153,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":510027,"Sum of Total Liabilities":0,"Accounts payable, accrued":22311,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":487716},"Fund balance":{"value":642182,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.005667771833943794,"percentile":0.412534832623043},"Liabilities to Assets Ratio":{"score":0.4426514634063785,"percentile":0.15146878323525603},"Operating Reserve Ratio":{"score":2.3952158421439944,"percentile":0.6612552010717305},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.2937062937062937,"percentile":0.8621539313162542},"Revenue Growth":{"score":0.05717409734676935,"percentile":0.6353198943628947},"Asset Growth":{"score":0.03217347657145703,"percentile":0.4550433760874862},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5792643176112373,"percentile":0.5442417110849309}},"source_xml":"202513529349301321_public.xml"},{"Organization":{"value":null,"Person":["BARB KLEIN","DENNIS SALTZMAN","NATE FORSYTH","BEAU CARPENTER","BRANDON UHLENBERG","DAVID GIMER","ROGER NISSLY","MARILYN RUTZEN"],"Title":["BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","PRESIDENT","SECRETARY","TREASURER","VICE PRESIDE"],"Hours":[0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Highland golf club is a golf course and social club with a mission to serve the local community and provide activities for the local community.","year":2013,"name":"HIGHLAND GOLF CLUB INC","phone":6416484021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":"IA","total_volunteers":null,"tax_period_begin":"2013-10-01T00:00:00","tax_period_end":"2014-09-30T00:00:00","address":"PO BOX 105, IOWA FALLS, IA, 50126, USA","city":"IOWA FALLS","state":"IA","country":"USA","zip_code":50126},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":14,"Total Gross UBI":39990,"Net unrelated business taxable income":-6935,"Number of employees":14,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":245795,"Contributions":{"value":109882,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":109882,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":59367,"Total revenue":{"value":58555,"FROM CSA IMPORT":39990,"ADVERTISING":7580,"GREEN FEES":5916,"LINENS":3522,"TOURNAMENTS":1547},"Total other revenue":812,"Unrelated business revenue":0},"Investment income":{"value":151,"Investment income total":151,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":76395,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":8356,"Net income from gaming":0,"Net income":68039,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":263037,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":107712,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":92585,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":15127},"Other expenses":{"value":155325,"Management services":0,"Legal":0,"Accounting":3300,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":156,"Office expenses":6857,"Information technology":0,"Royalties":0,"Occupancy":31507,"Travel":0,"Conferences and meetings":0,"Interest":12275,"Payments to affiliates":0,"Depreciation and depletion":36141,"Insurance":10715,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":50508,"R&M":35475,"SUPPLIES":8989,"RENTAL EXPENSE":3923,"LICENSES & DUES":2121},"All other expenses":3866},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":263037,"Fundraising Expenses":0}},"Assets":{"value":881309,"Non-interest bearing cash":2676,"Savings and temp cash investments":20020,"Pledges and grants receivable":0,"Accounts receivable":3088,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":10844,"Prepaid expenses deferred charges":0,"Land, building, equipment":844681,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":294003,"Sum of Total Liabilities":0,"Accounts payable, accrued":23013,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":270990},"Fund balance":{"value":587306,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.07014788746719827,"percentile":0.25706796796774356},"Liabilities to Assets Ratio":{"score":0.3335980910214238,"percentile":0.18825165961198428},"Operating Reserve Ratio":{"score":3.3505134258678435,"percentile":0.735181202115734},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5077369849310678,"percentile":0.34078189610675824}},"source_xml":"201540409349300604_public.xml"},{"Organization":{"value":null,"Person":["TYLER ADAMS","LANDON ALDINGER","ROGER NISSLY","ALLISON MOSES","TYLER ADAMS","JOSHUA CHALLAND","JIM HOOVER","ADRIANE SIETSEMA"],"Title":["PRESIDENT","BOARD MEMBER","TREASURER","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","VICE PRESIDE"],"Hours":[2.0,0.5,0.5,1.0,0.5,0.5,0.5,1.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Highland golf club is a golf course and social club with a mission to serve the local community and provide activities for the local community.","year":2016,"name":"HIGHLAND GOLF CLUB INC","phone":6416484021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TYLER ADAMS","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2016-10-01T00:00:00","tax_period_end":"2017-09-30T00:00:00","address":"PO BOX 105, IOWA FALLS, IA, 50126, USA","city":"IOWA FALLS","state":"IA","country":"USA","zip_code":50126},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":22,"Total Gross UBI":58026,"Net unrelated business taxable income":-6096,"Number of employees":22,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":297137,"Contributions":{"value":135565,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":135565,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":81262,"Total revenue":{"value":79311,"FROM CSA IMPORT":58026,"ADVERTISING":7815,"GREEN FEES":6196,"TOURNAMENTS":4055,"LINENS":3219},"Total other revenue":1951,"Unrelated business revenue":0},"Investment income":{"value":78,"Investment income total":78,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":80232,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":9681,"Net income from gaming":0,"Net income":70551,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":328127,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":156419,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":135491,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":20928},"Other expenses":{"value":171708,"Management services":0,"Legal":0,"Accounting":3600,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1623,"Office expenses":7698,"Information technology":0,"Royalties":0,"Occupancy":32118,"Travel":0,"Conferences and meetings":0,"Interest":15958,"Payments to affiliates":0,"Depreciation and depletion":34047,"Insurance":13963,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":58307,"R&M":35658,"SUPPLIES":15840,"RENTAL EXPENSE":4456,"TV/CABLE":2353},"All other expenses":4394},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":328127,"Fundraising Expenses":0}},"Assets":{"value":923214,"Non-interest bearing cash":132,"Savings and temp cash investments":10,"Pledges and grants receivable":0,"Accounts receivable":11557,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":11596,"Prepaid expenses deferred charges":0,"Land, building, equipment":899919,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":416775,"Sum of Total Liabilities":0,"Accounts payable, accrued":48220,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":368555},"Fund balance":{"value":506439,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.10429532505208035,"percentile":0.21893219426010954},"Liabilities to Assets Ratio":{"score":0.45143921127712533,"percentile":0.1489197568797492},"Operating Reserve Ratio":{"score":2.813587421943333,"percentile":0.6983512787022668},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.06803804759240364,"percentile":0.6748450593263828},"Asset Growth":{"score":0.024511554744112884,"percentile":0.42294061360419216},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5072041449602027,"percentile":0.33945679760930314}},"source_xml":"201820419349300507_public.xml"},{"Organization":{"value":null,"Person":["STEVE BREKUNITCH","DAVID GIMER","LINCOLN JOHANSEN","ROGER NISSLY","NOAH SILVEY","KIRK YUNG"],"Title":["BOARD MEMBER","BOARD MEMBER","PRESIDENT","TREASURER","BOARD MEMBER","SECRETARY"],"Hours":[0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Highland golf club is a golf course and social club with a mission to serve the local community and provide activities for the local community.","year":2023,"name":"HIGHLAND GOLF CLUB INC","phone":6416484021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINCOLN JOHANSEN","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2023-10-01T00:00:00","tax_period_end":"2024-09-30T00:00:00","address":"PO BOX 105, IOWA FALLS, IA, 50126, USA","city":"IOWA FALLS","state":"IA","country":"USA","zip_code":50126},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":24,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":24,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":425842,"Contributions":{"value":235109,"Other contributions":20222,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":214887,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":84317,"Total revenue":{"value":84317,"FROM CSA IMPORT":70974,"GREEN FEES":5562,"LINENS":4145,"PRO SHOP":2547,"TOURNAMENTS":1089},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10264,"Investment income total":10264,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":96152,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":96152,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":433232,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":201304,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":176221,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":25083},"Other expenses":{"value":231928,"Management services":0,"Legal":0,"Accounting":5325,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":806,"Office expenses":16940,"Information technology":0,"Royalties":0,"Occupancy":36850,"Travel":0,"Conferences and meetings":0,"Interest":26400,"Payments to affiliates":0,"Depreciation and depletion":31224,"Insurance":14516,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":94139,"R&M":54905,"SUPPLIES":23511,"RENTAL EXPENSE":11959,"LINENS":3764},"All other expenses":5728},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":433232,"Fundraising Expenses":0}},"Assets":{"value":1167317,"Non-interest bearing cash":45907,"Savings and temp cash investments":305167,"Pledges and grants receivable":0,"Accounts receivable":2135,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":17750,"Prepaid expenses deferred charges":0,"Land, building, equipment":796358,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":527878,"Sum of Total Liabilities":0,"Accounts payable, accrued":22878,"Grants payable":0,"Deferred, revenue":5000,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":500000},"Fund balance":{"value":639439,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.01735385424641064,"percentile":0.3439770565794094},"Liabilities to Assets Ratio":{"score":0.45221477970422774,"percentile":0.1486938185906039},"Operating Reserve Ratio":{"score":2.6944385456291315,"percentile":0.6887169810634407},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.39999999999999997,"percentile":0.902803425189867},"Revenue Growth":{"score":0.05539926191079745,"percentile":0.6283663568273145},"Asset Growth":{"score":0.035877416969927155,"percentile":0.4703841817951922},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5736482952944232,"percentile":0.5277277760523544}},"source_xml":"202530489349300463_public.xml"},{"Organization":{"value":null,"Person":["LANDON ALDINGER","STEVE BREKUNITCH","DOUG KENINGER","BROOKE LAURITSON","KYLE MEYER","ROGER NISSLY","ALLEN WHILEY"],"Title":["VICE PRESIDE","BOARD MEMBER","BOARD MEMBER","SECRETARY","BOARD MEMBER","TREASURER","PRESIDENT"],"Hours":[0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Highland golf club is a golf course and social club with a mission to serve the local community and provide activities for the local community.","year":2019,"name":"HIGHLAND GOLF CLUB INC","phone":6416484021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ALLEN WHILEY","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2019-10-01T00:00:00","tax_period_end":"2020-09-30T00:00:00","address":"PO BOX 105, IOWA FALLS, IA, 50126, USA","city":"IOWA FALLS","state":"IA","country":"USA","zip_code":50126},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":28,"Total Gross UBI":60246,"Net unrelated business taxable income":null,"Number of employees":28,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":338877,"Contributions":{"value":180415,"Other contributions":14225,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":166190,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":78253,"Total revenue":{"value":77806,"FROM CSA IMPORT":60246,"ADVERTISING":5690,"GREEN FEES":5181,"TOURNAMENTS":3953,"LINENS":2736},"Total other revenue":447,"Unrelated business revenue":0},"Investment income":{"value":282,"Investment income total":282,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":79927,"Other total":462,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":79465,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":322095,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":149243,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":129427,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":19816},"Other expenses":{"value":172852,"Management services":0,"Legal":0,"Accounting":4800,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":358,"Office expenses":6185,"Information technology":0,"Royalties":0,"Occupancy":33049,"Travel":0,"Conferences and meetings":0,"Interest":17118,"Payments to affiliates":0,"Depreciation and depletion":32339,"Insurance":13083,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":60077,"R&M":41213,"SUPPLIES":9100,"RENTAL EXPENSE":6240,"LINENS":3524},"All other expenses":5843},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":322095,"Fundraising Expenses":0}},"Assets":{"value":1120661,"Non-interest bearing cash":223819,"Savings and temp cash investments":38281,"Pledges and grants receivable":0,"Accounts receivable":2476,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":15257,"Prepaid expenses deferred charges":0,"Land, building, equipment":840828,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":584982,"Sum of Total Liabilities":0,"Accounts payable, accrued":21964,"Grants payable":0,"Deferred, revenue":25500,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":537518},"Fund balance":{"value":535679,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.04952239308067529,"percentile":0.5239382890138116},"Liabilities to Assets Ratio":{"score":0.5219972855305931,"percentile":0.12985081108363528},"Operating Reserve Ratio":{"score":3.479287166829662,"percentile":0.742671917537057},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.05921017093393404,"percentile":0.6431150123563385},"Asset Growth":{"score":0.030560618722661373,"percentile":0.4482460180995602},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5681912987364081,"percentile":0.5113564300974546}},"source_xml":"202100399349300815_public.xml"},{"Organization":{"value":null,"Person":["STEVE BREKUNITCH","DAVID GIMER","LINCOLN JOHANSEN","ROGER NISSLY","NOAH SILVEY","KIRK YUNG"],"Title":["BOARD MEMBER","BOARD MEMBER","PRESIDENT","TREASURER","BOARD MEMBER","SECRETARY"],"Hours":[0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Highland golf club is a golf course and social club with a mission to serve the local community and provide activities for the local community.","year":2022,"name":"HIGHLAND GOLF CLUB INC","phone":6416484021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINCOLN JOHANSEN","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2022-10-01T00:00:00","tax_period_end":"2023-09-30T00:00:00","address":"PO BOX 105, IOWA FALLS, IA, 50126, USA","city":"IOWA FALLS","state":"IA","country":"USA","zip_code":50126},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":24,"Total Gross UBI":73709,"Net unrelated business taxable income":null,"Number of employees":24,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":458086,"Contributions":{"value":261902,"Other contributions":37880,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":224022,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":87563,"Total revenue":{"value":87563,"FROM CSA IMPORT":73709,"GREEN FEES":5903,"LINENS":4030,"TOURNAMENTS":2916,"PRO SHOP":1005},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6163,"Investment income total":6163,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":102458,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":102458,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":443043,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":188238,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":161796,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":26442},"Other expenses":{"value":254805,"Management services":0,"Legal":100,"Accounting":5525,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1374,"Office expenses":10280,"Information technology":0,"Royalties":0,"Occupancy":38909,"Travel":0,"Conferences and meetings":0,"Interest":19800,"Payments to affiliates":0,"Depreciation and depletion":33784,"Insurance":13563,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":123866,"R&M":93062,"SUPPLIES":19544,"RENTAL EXPENSE":6745,"LINENS":4515},"All other expenses":7604},"Functional Expenses":{"value":null,"Program Service Expenses":940,"Management And General Expenses":442103,"Fundraising Expenses":0}},"Assets":{"value":1165419,"Non-interest bearing cash":226131,"Savings and temp cash investments":116604,"Pledges and grants receivable":0,"Accounts receivable":8015,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":16705,"Prepaid expenses deferred charges":0,"Land, building, equipment":797964,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":525340,"Sum of Total Liabilities":0,"Accounts payable, accrued":8590,"Grants payable":0,"Deferred, revenue":16750,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":500000},"Fund balance":{"value":640079,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0021216902196852226,"percentile":0.4423092570065978},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03283881192614487,"percentile":0.4848491209634867},"Liabilities to Assets Ratio":{"score":0.4507734986301064,"percentile":0.14911107724426573},"Operating Reserve Ratio":{"score":2.630487334186524,"percentile":0.6831962514492471},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.5454545454545454,"percentile":0.9412095619455338},"Revenue Growth":{"score":0.058007815953740875,"percentile":0.6385411933476508},"Asset Growth":{"score":0.038880231859236725,"percentile":0.4827500745059965},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6044653543322963,"percentile":0.6185458193902347}},"source_xml":"202420309349300212_public.xml"},{"Organization":{"value":null,"Person":["STEVE BREKUNITCH","DOUG KENINGER","KIM KLUESNER","KYLE MEYER","ROGER NISSLY","NOAH SILVEY"],"Title":["BOARD MEMBER","BOARD MEMBER","SECRETARY","PRESIDENT","TREASURER","BOARD MEMBER"],"Hours":[0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Highland golf club is a golf course and social club with a mission to serve the local community and provide activities for the local community.","year":2021,"name":"HIGHLAND GOLF CLUB INC","phone":6416484021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KYLE MEYER","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2021-10-01T00:00:00","tax_period_end":"2022-09-30T00:00:00","address":"PO BOX 105, IOWA FALLS, IA, 50126, USA","city":"IOWA FALLS","state":"IA","country":"USA","zip_code":50126},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":24,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":24,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":374614,"Contributions":{"value":209498,"Other contributions":5390,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":204108,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":74625,"Total revenue":{"value":74625,"FROM CSA IMPORT":64412,"GREEN FEES":4106,"TOURNAMENTS":3075,"LINENS":2646,"PRO SHOP":386},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":83,"Investment income total":83,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":90408,"Other total":249,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":90159,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":372932,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":185967,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":159443,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":26524},"Other expenses":{"value":186965,"Management services":0,"Legal":0,"Accounting":4600,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":930,"Office expenses":9761,"Information technology":0,"Royalties":0,"Occupancy":35159,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":35371,"Insurance":11888,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":81209,"R&M":51556,"SUPPLIES":18640,"RENTAL EXPENSE":7395,"TV/CABLE":3618},"All other expenses":8047},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":372932,"Fundraising Expenses":0}},"Assets":{"value":1166212,"Non-interest bearing cash":293200,"Savings and temp cash investments":21840,"Pledges and grants receivable":0,"Accounts receivable":5361,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":15040,"Prepaid expenses deferred charges":0,"Land, building, equipment":830771,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":541176,"Sum of Total Liabilities":0,"Accounts payable, accrued":23776,"Grants payable":0,"Deferred, revenue":16750,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":500650},"Fund balance":{"value":625036,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.004489954993673488,"percentile":0.40903776260888475},"Liabilities to Assets Ratio":{"score":0.46404598820797593,"percentile":0.14529532162305217},"Operating Reserve Ratio":{"score":3.127143822466294,"percentile":0.7210994816560734},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.04921776852529912,"percentile":0.6029999571650665},"Asset Growth":{"score":0.04106834147558706,"percentile":0.49162995570012225},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5434159883856199,"percentile":0.43818043537865}},"source_xml":"202320239349301567_public.xml"},{"Organization":{"value":null,"Person":["TYLER ADAMS","LANDON ALDINGER","ROGER NISSLY","ALLISON MOSES","DOUG KENINGER","ALLEN WHILEY","JIM HOOVER","BROOKE LAURITSON"],"Title":["BOARD MEMBER","PRESIDENT","TREASURER","SECRETARY","BOARD MEMBER","BOARD MEMBER","VICE PRESIDE","VICE PRESIDE"],"Hours":[0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Highland golf club is a golf course and social club with a mission to serve the local community and provide activities for the local community.","year":2017,"name":"HIGHLAND GOLF CLUB INC","phone":6416484021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TYLER ADAMS","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2017-10-01T00:00:00","tax_period_end":"2018-09-30T00:00:00","address":"PO BOX 105, IOWA FALLS, IA, 50126, USA","city":"IOWA FALLS","state":"IA","country":"USA","zip_code":50126},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":22,"Total Gross UBI":60768,"Net unrelated business taxable income":-1974,"Number of employees":22,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":324625,"Contributions":{"value":143989,"Other contributions":2000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":141989,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":79937,"Total revenue":{"value":78840,"FROM CSA IMPORT":60768,"GREEN FEES":6129,"TOURNAMENTS":5306,"ADVERTISING":4000,"LINENS":2637},"Total other revenue":1097,"Unrelated business revenue":0},"Investment income":{"value":108,"Investment income total":108,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":100591,"Other total":15859,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":8345,"Net income from gaming":0,"Net income":76387,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":322849,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":153400,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":133036,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":20364},"Other expenses":{"value":169449,"Management services":0,"Legal":0,"Accounting":3600,"Lobbying services":0,"Investment management fees":0,"Other services":500,"Advertising":970,"Office expenses":5788,"Information technology":0,"Royalties":0,"Occupancy":35115,"Travel":0,"Conferences and meetings":0,"Interest":14745,"Payments to affiliates":0,"Depreciation and depletion":32192,"Insurance":13622,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":58058,"R&M":37352,"SUPPLIES":11634,"RENTAL EXPENSE":5190,"LINENS":3882},"All other expenses":4859},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":322849,"Fundraising Expenses":0}},"Assets":{"value":921831,"Non-interest bearing cash":2591,"Savings and temp cash investments":25121,"Pledges and grants receivable":0,"Accounts receivable":10194,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":15497,"Prepaid expenses deferred charges":0,"Land, building, equipment":868428,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":415462,"Sum of Total Liabilities":0,"Accounts payable, accrued":25740,"Grants payable":0,"Deferred, revenue":35500,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":354222},"Fund balance":{"value":506369,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.005470927993839045,"percentile":0.41196479329501684},"Liabilities to Assets Ratio":{"score":0.45069215506963856,"percentile":0.14913340478145232},"Operating Reserve Ratio":{"score":2.8553007752850403,"percentile":0.7015972688575921},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.06887274721819386,"percentile":0.6776965220553713},"Asset Growth":{"score":0.016558471014315203,"percentile":0.3892916589450512},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5441021996848022,"percentile":0.4401486846107588}},"source_xml":"201900249349300390_public.xml"},{"Organization":{"value":null,"Person":["DAVID GIMER","NATHAN FORSYTH","ROGER NISSLY","BARB KLEIN","PAUL HOVERSTEN","DENNIS SALTZMAN","JIM HOOVER","ADRIANE SIETSEMA"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER"],"Hours":[0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Highland golf club is a golf course and social club with a mission to serve the local community and provide activities for the local community.","year":2014,"name":"HIGHLAND GOLF CLUB INC","phone":6416484021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2014-10-01T00:00:00","tax_period_end":"2015-09-30T00:00:00","address":"PO BOX 105, IOWA FALLS, IA, 50126, USA","city":"IOWA FALLS","state":"IA","country":"USA","zip_code":50126},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":14,"Total Gross UBI":40186,"Net unrelated business taxable income":-5459,"Number of employees":14,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":259417,"Contributions":{"value":119801,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":119801,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":57335,"Total revenue":{"value":56542,"FROM CSA IMPORT":40186,"ADVERTISING":6700,"GREEN FEES":4825,"LINENS":2771,"TOURNAMENTS":2060},"Total other revenue":793,"Unrelated business revenue":0},"Investment income":{"value":123,"Investment income total":123,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":82158,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":6832,"Net income from gaming":0,"Net income":75326,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":283381,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":132217,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":115368,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":16849},"Other expenses":{"value":151164,"Management services":0,"Legal":0,"Accounting":3600,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":274,"Office expenses":6553,"Information technology":0,"Royalties":0,"Occupancy":29015,"Travel":0,"Conferences and meetings":0,"Interest":11648,"Payments to affiliates":0,"Depreciation and depletion":35581,"Insurance":10730,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":47997,"R&M":28822,"SUPPLIES":9889,"RENTAL EXPENSE":4968,"SOCIAL EVENT EXPENSE":4318},"All other expenses":5766},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":283381,"Fundraising Expenses":0}},"Assets":{"value":854231,"Non-interest bearing cash":6186,"Savings and temp cash investments":22151,"Pledges and grants receivable":0,"Accounts receivable":6653,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":10141,"Prepaid expenses deferred charges":0,"Land, building, equipment":809100,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":290984,"Sum of Total Liabilities":0,"Accounts payable, accrued":21694,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":269290},"Fund balance":{"value":563247,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.09237636700755926,"percentile":0.23110519355352163},"Liabilities to Assets Ratio":{"score":0.3406385392241677,"percentile":0.18555535344696206},"Operating Reserve Ratio":{"score":3.0144258083640048,"percentile":0.7133840407302852},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.49948038889936325,"percentile":0.32028886587287414}},"source_xml":"201630299349300708_public.xml"},{"Organization":{"value":null,"Person":["PAUL HOVERSTEN","LANDON ALDINGER","ROGER NISSLY","BARB KLEIN","TYLER ADAMS","DENNIS SALTZMAN","JIM HOOVER","ADRIANE SIETSEMA"],"Title":["PRESIDENT","BOARD MEMBER","TREASURER","SECRETARY","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","VICE PRESIDE"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Highland golf club is a golf course and social club with a mission to serve the local community and provide activities for the local community.","year":2015,"name":"HIGHLAND GOLF CLUB INC","phone":6416484021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PAUL HOVERSTEN","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2015-10-01T00:00:00","tax_period_end":"2016-09-30T00:00:00","address":"PO BOX 105, IOWA FALLS, IA, 50126, USA","city":"IOWA FALLS","state":"IA","country":"USA","zip_code":50126},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":18,"Total Gross UBI":54520,"Net unrelated business taxable income":-6136,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":291439,"Contributions":{"value":127415,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":127415,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":82417,"Total revenue":{"value":77539,"FROM CSA IMPORT":54520,"CART BLDG PLEDGES":7500,"GREEN FEES":6093,"ADVERTISING":5445,"TOURNAMENTS":3981},"Total other revenue":4878,"Unrelated business revenue":0},"Investment income":{"value":201,"Investment income total":201,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":81406,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":2861,"Net income from gaming":0,"Net income":78545,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":316820,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":153869,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":133397,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":20472},"Other expenses":{"value":162951,"Management services":0,"Legal":0,"Accounting":3600,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1435,"Office expenses":8366,"Information technology":0,"Royalties":0,"Occupancy":30421,"Travel":0,"Conferences and meetings":0,"Interest":12763,"Payments to affiliates":0,"Depreciation and depletion":31869,"Insurance":12768,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":56658,"R&M":33914,"SUPPLIES":14084,"RENTAL EXPENSE":5247,"SOCIAL EVENT EXPENSE":3413},"All other expenses":5071},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":316820,"Fundraising Expenses":0}},"Assets":{"value":949634,"Non-interest bearing cash":-14881,"Savings and temp cash investments":15150,"Pledges and grants receivable":11250,"Accounts receivable":7057,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":10508,"Prepaid expenses deferred charges":0,"Land, building, equipment":920550,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":411930,"Sum of Total Liabilities":0,"Accounts payable, accrued":25163,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":386767},"Fund balance":{"value":537704,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.08708855026266217,"percentile":0.2368726382956782},"Liabilities to Assets Ratio":{"score":0.4337776448610728,"percentile":0.15410630038034653},"Operating Reserve Ratio":{"score":2.9973928413610254,"percentile":0.7121666428535773},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.08594227585228664,"percentile":0.7292023099507791},"Asset Growth":{"score":0.038167917609808526,"percentile":0.4798261872527039},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5216495059206134,"percentile":0.3778666554141953}},"source_xml":"201643159349300309_public.xml"},{"Organization":{"value":null,"Person":["ALLEN WHILEY","LANDON ALDINGER","ROGER NISSLY","ALLISON MOSES","DOUG KENINGER","STEVE BREKUNITCH","JIM HOOVER","BROOKE LAURITSON"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER","SECRETARY","BOARD MEMBER","BOARD MEMBER","VICE PRESIDE","VICE PRESIDE"],"Hours":[0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Highland golf club is a golf course and social club with a mission to serve the local community and provide activities for the local community.","year":2018,"name":"HIGHLAND GOLF CLUB INC","phone":6416484021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ALLEN WHILEY","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2018-10-01T00:00:00","tax_period_end":"2019-09-30T00:00:00","address":"PO BOX 105, IOWA FALLS, IA, 50126, USA","city":"IOWA FALLS","state":"IA","country":"USA","zip_code":50126},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":21,"Total Gross UBI":64017,"Net unrelated business taxable income":null,"Number of employees":21,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":353116,"Contributions":{"value":181715,"Other contributions":30376,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":151339,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":84385,"Total revenue":{"value":81959,"FROM CSA IMPORT":64017,"GREEN FEES":6374,"ADVERTISING":4500,"TOURNAMENTS":4291,"LINENS":2777},"Total other revenue":2426,"Unrelated business revenue":0},"Investment income":{"value":348,"Investment income total":348,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":86668,"Other total":2568,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":84100,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":338653,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":162568,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":141099,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":21469},"Other expenses":{"value":176085,"Management services":0,"Legal":0,"Accounting":4500,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":885,"Office expenses":8525,"Information technology":0,"Royalties":0,"Occupancy":33718,"Travel":0,"Conferences and meetings":0,"Interest":15620,"Payments to affiliates":0,"Depreciation and depletion":31596,"Insurance":13315,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":62090,"R&M":36411,"SUPPLIES":14939,"RENTAL EXPENSE":7750,"LINENS":2990},"All other expenses":5836},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":338653,"Fundraising Expenses":0}},"Assets":{"value":910121,"Non-interest bearing cash":2349,"Savings and temp cash investments":42556,"Pledges and grants receivable":0,"Accounts receivable":5740,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":16010,"Prepaid expenses deferred charges":0,"Land, building, equipment":843466,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":389872,"Sum of Total Liabilities":0,"Accounts payable, accrued":19250,"Grants payable":0,"Deferred, revenue":30500,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":340122},"Fund balance":{"value":520249,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.040958212032306665,"percentile":0.5043511099870197},"Liabilities to Assets Ratio":{"score":0.4283738096363011,"percentile":0.15574911550178375},"Operating Reserve Ratio":{"score":2.6874736086790905,"percentile":0.6881121218594257},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.07140824193596122,"percentile":0.6861322042828775},"Asset Growth":{"score":0.010097268080408839,"percentile":0.36204279041287957},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5612047154734696,"percentile":0.4905966202988851}},"source_xml":"201923299349300247_public.xml"},{"Organization":{"value":null,"Person":["LANDON ALDINGER","STEVE BREKUNITCH","DOUG KENINGER","BROOKE LAURITSON","KYLE MEYER","ROGER NISSLY"],"Title":["VICE PRESIDE","BOARD MEMBER","BOARD MEMBER","SECRETARY","BOARD MEMBER","TREASURER"],"Hours":[0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Highland golf club is a golf course and social club with a mission to serve the local community and provide activities for the local community.","year":2020,"name":"HIGHLAND GOLF CLUB INC","phone":6416484021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LANDON ALDINGER","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2020-10-01T00:00:00","tax_period_end":"2021-09-30T00:00:00","address":"PO BOX 105, IOWA FALLS, IA, 50126, USA","city":"IOWA FALLS","state":"IA","country":"USA","zip_code":50126},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":26,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":26,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":347134,"Contributions":{"value":210141,"Other contributions":12210,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":197931,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":68311,"Total revenue":{"value":68311,"FROM CSA IMPORT":58606,"GREEN FEES":4907,"TOURNAMENTS":3555,"LINENS":855,"PRO SHOP":388},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":105,"Investment income total":105,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":68577,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":68577,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":337109,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":150936,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":132055,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":18881},"Other expenses":{"value":186173,"Management services":0,"Legal":0,"Accounting":4800,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1526,"Office expenses":10023,"Information technology":0,"Royalties":0,"Occupancy":33320,"Travel":0,"Conferences and meetings":0,"Interest":12553,"Payments to affiliates":0,"Depreciation and depletion":34651,"Insurance":12207,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":70564,"R&M":48023,"SUPPLIES":11897,"RENTAL EXPENSE":7337,"LINENS":3307},"All other expenses":6529},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":337109,"Fundraising Expenses":0}},"Assets":{"value":1177365,"Non-interest bearing cash":265435,"Savings and temp cash investments":31724,"Pledges and grants receivable":0,"Accounts receivable":6920,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":14835,"Prepaid expenses deferred charges":0,"Land, building, equipment":858451,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":554011,"Sum of Total Liabilities":0,"Accounts payable, accrued":33111,"Grants payable":0,"Deferred, revenue":20500,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":500400},"Fund balance":{"value":623354,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.02887933766211319,"percentile":0.4750697977185791},"Liabilities to Assets Ratio":{"score":0.47055161313611327,"percentile":0.1434568845014937},"Operating Reserve Ratio":{"score":3.4925350554271763,"percentile":0.7433943938666104},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.051123209930798004,"percentile":0.6109890922101734},"Asset Growth":{"score":0.04042467781711958,"percentile":0.48904025903134635},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5586656883737171,"percentile":0.4830112013419772}},"source_xml":"202200269349301655_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["DAVID GIMER","LINCOLN JOHANSEN","MICHELLE NEDERHOFF","ROGER NISSLY","NOAH SILVEY","KIRK YUNG"],"Title":["SECRETARY","PRESIDENT","BOARD MEMBER","TREASURER","BOARD MEMBER","BOARD MEMBER"],"Hours":[0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Highland golf club is a golf course and social club with a mission to serve the local community and provide activities for the local community.","year":2024,"name":"HIGHLAND GOLF CLUB INC","phone":6416484021,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINCOLN JOHANSEN","year_formation":null,"state_legal_domicile":null,"total_volunteers":20,"tax_period_begin":"2024-10-01T00:00:00","tax_period_end":"2025-09-30T00:00:00","address":"PO BOX 105, IOWA FALLS, IA, 50126, USA","city":"IOWA FALLS","state":"IA","country":"USA","zip_code":50126},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":24,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":24,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":483788,"Contributions":{"value":272095,"Other contributions":42700,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":229395,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":92160,"Total revenue":{"value":92160,"FROM CSA IMPORT":82914,"GREEN FEES":4740,"LINENS":3382,"PRO SHOP":1124},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":11671,"Investment income total":11671,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":107862,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":107862,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":481046,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":213664,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":182354,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":31310},"Other expenses":{"value":267382,"Management services":0,"Legal":0,"Accounting":5400,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":533,"Office expenses":14761,"Information technology":0,"Royalties":0,"Occupancy":45166,"Travel":0,"Conferences and meetings":0,"Interest":14116,"Payments to affiliates":0,"Depreciation and depletion":34289,"Insurance":18014,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":124075,"R&M":73571,"SUPPLIES":19523,"RIVERBANK PROJECT":19054,"RENTAL EXPENSE":11927},"All other expenses":11028},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":481046,"Fundraising Expenses":0}},"Assets":{"value":1152209,"Non-interest bearing cash":28483,"Savings and temp cash investments":299286,"Pledges and grants receivable":0,"Accounts receivable":1532,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":18755,"Prepaid expenses deferred charges":0,"Land, building, equipment":804153,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":510027,"Sum of Total Liabilities":0,"Accounts payable, accrued":22311,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":487716},"Fund balance":{"value":642182,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.005667771833943794,"percentile":0.412534832623043},"Liabilities to Assets Ratio":{"score":0.4426514634063785,"percentile":0.15146878323525603},"Operating Reserve Ratio":{"score":2.3952158421439944,"percentile":0.6612552010717305},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.2937062937062937,"percentile":0.8621539313162542},"Revenue Growth":{"score":0.05717409734676935,"percentile":0.6353198943628947},"Asset Growth":{"score":0.03217347657145703,"percentile":0.4550433760874862},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5792643176112373,"percentile":0.5442417110849309}},"source_xml":"202513529349301321_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}