{"success":true,"data":{"_id":882123126,"filings":[{"Organization":{"value":null,"Person":["CHARLES C ESPY","MARTHA RASMUSSEN","NATE WEATON","JAMES HORRAS","TIM KUIKEN"],"Title":["Chairman","Trustee","Secretary","Trustee","Trustee"],"Hours":[15.0,1.0,2.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Reworked creek bank and other areas of the course to control erosion and flooding","year":2023,"name":"KAHGAHGEE HISTORICAL GOLF FOUNDATION","phone":6414729691,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHARLES C ESPY","year_formation":2022,"state_legal_domicile":"IA","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"905 EAST HARRISON, FAIRFIELD, IA, 52556, USA","city":"FAIRFIELD","state":"IA","country":"USA","zip_code":52556},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"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":423230,"Contributions":{"value":423230,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":423230,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":318007,"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":29757,"Fundraising professional":29757,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":288250,"Management services":12000,"Legal":600,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":8764,"Advertising":1155,"Office expenses":24,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":265707,"RESTORATION WORK":218277,"MAINTENANCE AND REP":43536,"GOLF CAMPS AND YOUTH LEAGUE":3894},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":266862,"Management And General Expenses":21388,"Fundraising Expenses":29757}},"Assets":{"value":106723,"Non-interest bearing cash":21437,"Savings and temp cash investments":85286,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"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":0},"Fund balance":{"value":106723,"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":0.8391702069451301,"percentile":0.6773716497627544},"Fundraising Efficiency":{"score":14.222871929293948,"percentile":0.505064818735077},"Operating Margin":{"score":0.248618954232923,"percentile":0.7997162643001509},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.33559953082793775,"percentile":0.17913694493356147},"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":0.7197043360313083,"percentile":0.879306045156941}},"source_xml":"202411429349301556_public.xml"},{"Organization":{"value":null,"Person":["CHARLES C ESPY","MARTHA RASMUSSEN","NATE WEATON","JAMES HORRAS","TIM KUIKEN"],"Title":["Chairman","Trustee","Secretary","Trustee","Trustee"],"Hours":[15.0,1.0,2.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Reworked creek bank and other areas of the course to control erosion and flooding","year":2024,"name":"KAHGAHGEE HISTORICAL GOLF FOUNDATION","phone":6414729691,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHARLES C ESPY","year_formation":2022,"state_legal_domicile":"IA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"905 EAST HARRISON, FAIRFIELD, IA, 52556, USA","city":"FAIRFIELD","state":"IA","country":"USA","zip_code":52556},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"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":477483,"Contributions":{"value":468303,"Other contributions":468303,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":9180,"Other total":9180,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":302315,"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":22369,"Fundraising professional":22369,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":279946,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":17325,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":236601,"RESTORATION WORK":128713,"MAINTENANCE AND REP":82837,"CONCRETE":13524,"TRAILOR BED FOR BRIDGE":11527},"All other expenses":26020},"Functional Expenses":{"value":null,"Program Service Expenses":279946,"Management And General Expenses":0,"Fundraising Expenses":22369}},"Assets":{"value":281891,"Non-interest bearing cash":16141,"Savings and temp cash investments":263377,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":2373,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"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":0},"Fund balance":{"value":281891,"Net assets without donor restriction":281891,"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":0.9260076410366671,"percentile":0.810988415650955},"Fundraising Efficiency":{"score":20.935356967231435,"percentile":0.6095226848771645},"Operating Margin":{"score":0.3668570399365004,"percentile":0.870689319598857},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.9324413277541637,"percentile":0.40409081254639256},"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":0.8110149329225673,"percentile":0.9651014732271508}},"source_xml":"202640209349301209_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["CHARLES C ESPY","MARTHA RASMUSSEN","NATE WEATON","JAMES HORRAS","TIM KUIKEN"],"Title":["Chairman","Trustee","Secretary","Trustee","Trustee"],"Hours":[15.0,1.0,2.0,1.0,1.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Reworked creek bank and other areas of the course to control erosion and flooding","year":2024,"name":"KAHGAHGEE HISTORICAL GOLF FOUNDATION","phone":6414729691,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHARLES C ESPY","year_formation":2022,"state_legal_domicile":"IA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"905 EAST HARRISON, FAIRFIELD, IA, 52556, USA","city":"FAIRFIELD","state":"IA","country":"USA","zip_code":52556},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"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":477483,"Contributions":{"value":468303,"Other contributions":468303,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":9180,"Other total":9180,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":302315,"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":22369,"Fundraising professional":22369,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":279946,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":17325,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":236601,"RESTORATION WORK":128713,"MAINTENANCE AND REP":82837,"CONCRETE":13524,"TRAILOR BED FOR BRIDGE":11527},"All other expenses":26020},"Functional Expenses":{"value":null,"Program Service Expenses":279946,"Management And General Expenses":0,"Fundraising Expenses":22369}},"Assets":{"value":281891,"Non-interest bearing cash":16141,"Savings and temp cash investments":263377,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":2373,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"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":0},"Fund balance":{"value":281891,"Net assets without donor restriction":281891,"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":0.9260076410366671,"percentile":0.810988415650955},"Fundraising Efficiency":{"score":20.935356967231435,"percentile":0.6095226848771645},"Operating Margin":{"score":0.3668570399365004,"percentile":0.870689319598857},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.9324413277541637,"percentile":0.40409081254639256},"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":0.8110149329225673,"percentile":0.9651014732271508}},"source_xml":"202640209349301209_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}