Ballard Golf & Country Club
Nonprofit profile at a glance
- EIN
- 421031435
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024
- Location
- Huxley, IA, USA
- Phone
- 5155972266
- Rating
- 47
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $806,926
- Expenses
- $759,015
- Assets
- $1,224,381
- Liabilities
- $1,044,335
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- MATT GATCHEL (PRESIDENT)
Highest reported compensation
- BRETT LOCKARD (SUPERINTENDE): $71,700 total reported compensation
- RESA BALTISBERGER (GENERAL MANA): $63,626 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To establish and operate a golf and country club for the pleasure and recreation of its members, with facilities appropriate and suitable for general social activities, golf, and any forms of recreation which its board of directors may consider advisable. In furtherance of such purposes, the corporation may acquire, improve, equip, furnish, maintain and hold title to such real and personal property as may be necessary or convenient. No part of the net earnings of the corporation shall inure to the benefit of any member, director or officer of the corporation, any private individual except that reasonable compensation may be paid for the services rendered to or for the corporation.
What it reported doing in 2024
At ballard golf and country club we provided recreational & social activities for its members & guests through operation of a country club with golfing. Approximately a total of 267 memberships were served through individual, family or corporate member classifications.
Operating model
- Revenue model
- Other-operating. 97% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 90
- Accountability: 74
- Sustainability: 45
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 5.9%; rating input score 52; 52nd percentile among comparable filings
- Total-asset coverage ratio: 1.61; rating input score 58; 58th percentile among comparable filings
- Liabilities to assets ratio: 0.85; rating input score 8; 8th percentile among comparable filings
- Officer compensation ratio: 17.8%; rating input score 18; 18th percentile among comparable filings
Growth
- Program expense growth: -30.7% per year; rating input score 0; 1st percentile among comparable filings
- Revenue growth: 2.8% per year; rating input score 100; 30th percentile among comparable filings
- Asset growth: 5.9% per year; rating input score 100; 43rd percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 8 of 8 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $72K · 13 people listed
- Consistency: 10 of 11 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 10 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- Review — Sustainability: Operating margin scored 52/100.
- Review — Sustainability: Total-asset coverage ratio scored 58/100.
- High — Sustainability: Liabilities to assets ratio scored 8/100.
- High — Sustainability: Officer compensation ratio scored 18/100.