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Nonprofit · EIN 42-0821054

WEST LIBERTY GOLF AND COUNTRY CLUB

Tax-exempt · WEST LIBERTY, IA 52776

Financials

$451K$435K2023$516K$440K2024
Revenue Expenses · by fiscal year end
Financials of WEST LIBERTY GOLF AND COUNTRY CLUB by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
October 31, 2025990$516,138$439,537$76,601$605,895$10,801$595,094
October 31, 2024990$451,171$435,398$15,773$522,968$4,475$518,493
Financial details: 990 for the year ended October 31, 2025

Revenue

Contributions, gifts and grants
$6,392
Program service revenue
$318,208
Investment income
$9,462
Net income from sales of inventory
$182,076
Other revenue
$182,076

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Other salaries and wages
$184,375
Salaries, compensation and benefits (total)
$184,375
Professional fundraising fees
$0
Depreciation
$45,777
Program services (functional)
$439,537

Balance sheet and other

Total assets, start of year
$522,968
Total assets, end of year
$605,895
Total liabilities, end of year
$10,801
Net assets, end of year
$595,094
Land, buildings and equipment
$253,748
Gross receipts
$654,987
Employees
35
Year formed
1957
State of legal domicile
IA

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 October 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
BRITTNEY SMEJKELDIRECTOR
Trustee or director
2$0
ANDY THURNESSDIRECTOR
Trustee or director
2$0
MATT MCMICHAELDIRECTOR
Trustee or director
2$0
KRISTINA CHRISTENSENDIRECTOR
Trustee or director
2$0
NICK FELDMANDIRECTOR
Trustee or director
2$0
KYLE HARNEDDIRECTOR
Trustee or director
2$0
GERIANNE HOWELLSECRETARY/TREASURER
Officer
5$0
NATE DAUFELDTPRESIDENT
Officer
5$0
RYAN MCKILLIPVICE PRESIDENT
Officer
5$0
990 for the year ended October 31, 2024: 9 people
NameTitleHours / weekCompensation
BRITTNEY SMEJKELDIRECTOR
Trustee or director
2$0
ANDY THURNESSDIRECTOR
Trustee or director
2$0
MATT MCMICHAELDIRECTOR
Trustee or director
2$0
KRISTINA CHRISTENSENDIRECTOR
Trustee or director
2$0
NICK FELDMANDIRECTOR
Trustee or director
2$0
KYLE HARNEDDIRECTOR
Trustee or director
2$0
GERIANNE HOWELLSECRETARY/TREASURER
Officer
5$0
NATE DAUFELDTPRESIDENT
Officer
5$0
RYAN MCKILLIPVICE PRESIDENT
Officer
5$0

Address and contacts

Address (IRS master file)
PO BOX 107, WEST LIBERTY, IA 52776-0107
Principal officer (990 for 2024)
GERIANNE HOWELL, 1248 COUNTRY HEIGHTS LANE, WEST LIBERTY, IA 52776
Signed the 990
GERIANNE HOWELL, TREASURER
Phone
(319) 627-2085
Return prepared by
MARTIN P BROWN CPA

Mission

PROVIDING GOLFING AND SOCIALIZING ACTIVITIES FOR ITS MEMBERS

990 for the year ended October 31, 2025

Program accomplishments

  • GOLFING ACTIVITES WERE PROVIDED TO 276 MEMBERS AND SOCIALIZING ACTIVITIES WERE PROVIDED TO 276 MEMBERS.
    Expenses $439,537 · revenue $517,138

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 October, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025October 31, 2026March 15, 2027Not due yet
2024October 31, 2025March 16, 2026990 on file
2023October 31, 2024March 17, 2025990 on file

IRS record

EIN
42-0821054
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1972
Accounting year ends
October
Files
Form 990 or 990-EZ
Assets (IRS master file)
$605,895
Income (IRS master file)
$654,987

Filing history

FormYear endedRevenueExpensesAssetsReturn
990October 2025$516,138$439,537$605,895XML
990October 2024$451,171$435,398$522,968XML
990October 2023$423,245$409,629$507,575IRS
990October 2022–––IRS
990October 2021–––IRS
990October 2020–––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 42-0821054).

Questions about WEST LIBERTY GOLF AND COUNTRY CLUB

What is the EIN of WEST LIBERTY GOLF AND COUNTRY CLUB?
The employer identification number (EIN) of WEST LIBERTY GOLF AND COUNTRY CLUB is 42-0821054.
Is WEST LIBERTY GOLF AND COUNTRY CLUB tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1972.
Are donations to WEST LIBERTY GOLF AND COUNTRY CLUB tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does WEST LIBERTY GOLF AND COUNTRY 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 WEST LIBERTY GOLF AND COUNTRY CLUB due?
The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did WEST LIBERTY GOLF AND COUNTRY CLUB last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended October 2025.
Who is the principal officer of WEST LIBERTY GOLF AND COUNTRY CLUB?
The 990 for the year ended October 31, 2025 names GERIANNE HOWELL.
Who are the officers and directors of WEST LIBERTY GOLF AND COUNTRY CLUB?
The 990 for the year ended October 31, 2025 lists 9 people; 0 received compensation from the organization.
How much revenue does WEST LIBERTY GOLF AND COUNTRY CLUB have?
On its 990 for the year ended October 31, 2025 it reported revenue of $516,138, expenses of $439,537 and total assets of $605,895 at year end.

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