Nonprofit · EIN 42-0309398
HIGHLAND GOLF CLUB
Tax-exempt · IOWA FALLS, IA 50126
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $483,788 | $481,046 | $2,742 | $1,152,209 | $510,027 | $642,182 |
| September 30, 2024 | 990 | $425,842 | $433,232 | -$7,390 | $1,167,317 | $527,878 | $639,439 |
| September 30, 2023 | 990 | $458,086 | $443,043 | $15,043 | $1,165,419 | $525,340 | $640,079 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $272,095
- Membership dues
- $229,395
- Program service revenue
- $92,160
- Investment income
- $11,671
- Net income from sales of inventory
- $107,862
- Other revenue
- $107,862
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $182,354
- Salaries, compensation and benefits (total)
- $213,664
- Professional fundraising fees
- $0
- Accounting fees
- $5,400
- Occupancy
- $45,166
- Depreciation
- $34,289
- Management and general (functional)
- $481,046
Balance sheet and other
- Total assets, start of year
- $1,167,317
- Total assets, end of year
- $1,152,209
- Total liabilities, end of year
- $510,027
- Net assets, end of year
- $642,182
- Land, buildings and equipment
- $804,153
- Gross receipts
- $586,179
- Employees
- 24
- Volunteers
- 20
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID GIMER | SECRETARY Trustee or director | – | $0 |
| LINCOLN JOHANSEN | PRESIDENT Trustee or director | – | $0 |
| MICHELLE NEDERHOFF | BOARD MEMBER Trustee or director | – | $0 |
| ROGER NISSLY | TREASURER Trustee or director, Officer | – | $0 |
| NOAH SILVEY | BOARD MEMBER Trustee or director | – | $0 |
| KIRK YUNG | BOARD MEMBER Trustee or director, Officer | – | $0 |
990 for the year ended September 30, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE BREKUNITCH | BOARD MEMBER Trustee or director | – | $0 |
| DAVID GIMER | BOARD MEMBER Trustee or director | – | $0 |
| LINCOLN JOHANSEN | PRESIDENT Trustee or director | – | $0 |
| ROGER NISSLY | TREASURER Trustee or director, Officer | – | $0 |
| NOAH SILVEY | BOARD MEMBER Trustee or director | – | $0 |
| KIRK YUNG | SECRETARY Trustee or director, Officer | – | $0 |
990 for the year ended September 30, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE BREKUNITCH | BOARD MEMBER Trustee or director | – | $0 |
| DAVID GIMER | BOARD MEMBER Trustee or director | – | $0 |
| LINCOLN JOHANSEN | PRESIDENT Trustee or director | – | $0 |
| ROGER NISSLY | TREASURER Trustee or director, Officer | – | $0 |
| NOAH SILVEY | BOARD MEMBER Trustee or director | – | $0 |
| KIRK YUNG | SECRETARY Trustee or director, Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 105, IOWA FALLS, IA 50126-0105
- Principal officer (990 for 2024)
- LINCOLN JOHANSEN, INDUSTRIAL ROAD, IOWA FALLS, IA 50126
- Signed the 990
- ROGER NISSLY, TREASURER
- Phone
- (641) 648-4021
- Return prepared by
- NISSLY & NISSLY
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.
Program accomplishments
- THE PROGRAM SERVICE ACTIVITIES ARE TOURNAMENTS, GREEN FEES AND RENTALS TO MEMBERS. THE EXPENSES ARE NOT EASILY BROKEN OUT OR ALLOCATED.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 42-0309398
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1955
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,152,209
- Income (IRS master file)
- $586,179
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $483,788 | $481,046 | $1,152,209 | XML |
| 990 | September 2024 | $425,842 | $433,232 | $1,167,317 | XML |
| 990 | September 2023 | $458,086 | $443,043 | $1,165,419 | XML |
| 990 | September 2022 | $374,614 | $372,932 | $1,166,212 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 42-0309398).
Questions about HIGHLAND GOLF CLUB
- What is the EIN of HIGHLAND GOLF CLUB?
- The employer identification number (EIN) of HIGHLAND GOLF CLUB is 42-0309398.
- Is HIGHLAND GOLF CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1955.
- Are donations to HIGHLAND GOLF CLUB tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HIGHLAND GOLF CLUB file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of HIGHLAND GOLF CLUB due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HIGHLAND GOLF CLUB last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of HIGHLAND GOLF CLUB?
- The 990 for the year ended September 30, 2025 names LINCOLN JOHANSEN.
- Who are the officers and directors of HIGHLAND GOLF CLUB?
- The 990 for the year ended September 30, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does HIGHLAND GOLF CLUB have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $483,788, expenses of $481,046 and total assets of $1,152,209 at year end.
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