Garner Golf Course

Legal name: Garner Golf Course Foundation Inc

Nonprofit profile at a glance

EIN
463640416
IRS 990 coverage
2015–2025
Official website data refreshed
Jul 2026
Forms available
Form 990 2025, Form 990-T 2025
Location
Garner, IA, US
Phone
641-923-2819
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$327,969
Expenses
$348,518
Assets
$57,924
Liabilities
$1,291

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • AL BREDLOW (PRESIDENT)

People named in this filing

  • AL BREDLOW (PRESIDENT)
  • NICK KREIN (SECRETARY)
  • TRAVIS PITZENBERGER (VICE PRESIDE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the garner golf course foundation is to run the golf course owned by the city of garner for the benefit of the residents of the city of garner. The city of garners decision to purchase the golf course in 2014 was to assure that the golf course remained an available amenity to the area in order to continue to attract people to the area for the benefit of the city and area businesses, in addition to promoting recreational activities and supporting school district activities such as the golf and cross country teams. To that end the foundations organizational documents require it to work toward fulfilling that mission. Each year any funds generated in excess of those needed to operate the golf course are put into a capital improvement fund to be used to either improve the facilities or purchase equipment. The foundation also intends to seek contributions from members of the foundation and other people and businesses in the community to improve the golf course and its facilit

What it reported doing in 2025

The foundation manages and maintains a 9 hole golf course located in garner Iowa, which is owned by the city of garner. Patrons are allowed to pay for individual rounds, or seasonal passes to play at the course. More than 170 seasonal passes were utilized in 2016. The course works closely with other golf related organizations to have programmed events on a weekly basis. The foundation also works with the local school districts to host practices and golf meets during the spring. In the fall, the course has hosted several cross country events for the local schools as well. The surplus from each year will be submitted to the city of garner, of which the funds may be used to make updates or changes to their course.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 95% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 93
  • Accountability: 82
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.6%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.3%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 100% of revenue deployed · 97.6% of spending went to programs
  • Governance: 4 of 4 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $340K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.