High Plains Recreation Association

Not tax-deductible

Yuma, CO501(c)(7)Since 1969Mutual / membership EIN 23-7174526Revenue $515K in FY2025

On file with the IRS5090 Old Post Rd, 80759-9309 · Yuma, COTax-exempt since Apr 1972

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Operation of a Recreation Association consisting of a golf course, restaurant, and trap range

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
55¢ of each $1 spent went to programs.
Run by 20 volunteers and 64 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $5K a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
55%
of spending
Worth a look: 55% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$59K
34% of total assets
Looks good: liabilities are 34% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 7 voting members
Concern: none of 7 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$515K
-14% vs prior year
Spent
$726K
To programs
55%
Net assets
$114K
By yearFY2020–FY2025
Revenue
$515K
FY2025▼ -14%
Tap a bar for its year
Revenue by fiscal year
FY2020$206K
FY2021$321K
FY2022$664K
FY2023$777K
FY2024$602K
FY2025$515K
Expenses
$726K
FY2025▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$214K
FY2021$220K
FY2022$569K
FY2023$718K
FY2024$664K
FY2025$726K
Net assets
$114K
FY2025▼ -65%
Tap a bar for its year
Net assets by fiscal year
FY2020$134K
FY2021$234K
FY2022$329K
FY2023$388K
FY2024$326K
FY2025$114K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1972.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

55 cents of each dollar spent went to programs.

Program services 55% · $396K Management & general 45% · $330K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
See High Plains Recreation Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Operates a golf course, restaurant, and trap range for recreation.

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Provided by the organization

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1 program · in their own filed words · FY2025
01

Operated a nine hole golf course, restaurant, and trap range in yuma co. Expenses included a greenskeeper salary, fertilizers and chemicals, repairs, insurance, fuel, and utilities. The association is managed by volunteers for the benefit of its members.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$515K
Ln 12
Other incomeLn 4–11$352K
Gifts and grantsLn 1h$157K
Investment incomeLn 3$6K
Money outPt IX
$726K
Ln 25
Programscol B$396K
Managementcol C$330K
Owns and owesPt X
$114K
net assets · Ln 32
Cash and savingsLn 1–2$70K
Total assetsLn 16$174K
LiabilitiesLn 26$59K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$157K
Investment incomeLn 3$6K
Other incomeLn 4–11$352K
Total revenueLn 12$515K
Assets in detailPt X, end of year
CashLn 1$70K
Cash and savings togetherLn 1–2$70K
Land, buildings, equipmentLn 10c$103K
Total assetsLn 16$174K
LiabilitiesLn 26$59K
Net assetsLn 32$114K
OperationsPt I, VI
EmployeesI 564
VolunteersI 620
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$312K$70K
Land, buildings, equipmentLn 10c$111K$103K
Total assetsLn 16$423K$174K
LiabilitiesLn 26$97K$59K
Net assetsLn 32$326K$114K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of disqualified personsLn 6$334K$133K$201K
Other employee benefitsLn 9$31K$31K
Payroll taxesLn 10$37K$10K$27K
Accounting feesLn 11c$39K$9K$30K
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$17K$17K
Office expensesLn 13$1K$1K
InterestLn 20$1K$107$1K
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$18K$11K$7K
Other expenses (24a–d)Ln 24$242K$178K$64K
Total functional expensesLn 25$726K$396K$330K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $515K$726K−$211K$114K 990 PDF
FY2024 $602K$664K−$62K$326K 990 PDF
FY2023 $777K$718K$59K$388K 990 PDF
FY2022 $664K$569K$95K$329K 990 PDF
FY2021 $321K$220K$101K$234K 990 PDF
FY2020 $206K$214K−$8K$134K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $515,031 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $154,308$156,699
I-9 Program service revenue$0
I-10 Investment income$6,230
I-11 Other revenuePrior year $447,368$352,102
I-12 Total revenuePrior year $601,676$515,031
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $386,676$401,904
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $277,082$324,448
I-18 Total expensesPrior year $663,758$726,352
I-19 Revenue less expensesPrior year −$62,082−$211,321
Part VI · Governance 0 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $515,031 across 7 lines filed
Lines not itemized here account for $264,639 of total revenue; see the IRS return.
VIII-1b Membership dues$146,064
VIII-1f All other contributions, gifts and grants$10,635
VIII-1h Total contributions, gifts and grants$156,699
VIII-3 Investment incomeUnrelated business $6,230$6,230
VIII-6 Net rental income or lossUnrelated business −$15,271−$15,271
VIII-8 Net income from fundraising eventsExcluded from tax $102,734$102,734
VIII-12 Total revenueUnrelated business $255,598 · Excluded from tax $102,734$515,031
Part IX · Statement of functional expenses $726,352 across 11 lines filed
IX-6 Pay of disqualified personsPrograms $133,079 · Management $200,545$333,624
IX-9 Other employee benefitsPrograms $31,256$31,256
IX-10 Payroll taxesPrograms $10,180 · Management $26,844$37,024
IX-11c Accounting feesPrograms $8,828 · Management $30,412$39,240
IX-11g Other fees for servicesPrograms $2,272$2,272
IX-12 Advertising and promotionPrograms $17,429$17,429
IX-13 Office expensesPrograms $1,327$1,327
IX-20 InterestPrograms $107 · Management $1,006$1,113
IX-22 Depreciation, depletion and amortizationPrograms $3,363$3,363
IX-23 InsurancePrograms $10,885 · Management $7,049$17,934
IX-24 Other expenses (24a–d)Programs $177,731 · Management $64,039$241,770
IX-25 Total functional expensesPrograms $396,457 · Management $329,895 · Fundraising $0$726,352
Part X · Balance sheet $173,688 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $312,070$70,387
X-10c Land, buildings and equipment, netStart of year $110,835$103,301
X-16 Total assetsStart of year $422,905$173,688
X-17 Accounts payable and accrued expenses$59,221
X-26 Total liabilitiesStart of year $97,117$59,221
X-27 Net assets without donor restrictionsStart of year $325,788$114,467
X-32 Total net assets or fund balancesStart of year $325,788$114,467
X-33 Total liabilities and net assetsStart of year $422,905$173,688
Part XI · Reconciliation of net assets $114,467 net assets at year end
XI-1 Total revenue$515,031
XI-2 Total expenses$726,352
XI-3 Revenue less expenses−$211,321
XI-4 Net assets at start of year$325,788
XI-10 Net assets at end of year$114,467

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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