Maintain a golf course.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$22K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists 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
6 of 6
filings with a surplus
Average surplus $69K a year · 41% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$22K
to officers and key staff · 30% of spending
Worth a look: pay to officers and key staff is 30% of spending; over 20%.
Pt VII · Sec A
12 mo
of spending, in cash
Looks good: 12.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$115K
Spent
$74K
To programs
90%
Net assets
$182K
By yearFY2020–FY2025
Revenue
$115K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$115K
FY2021$205K
FY2022$189K
FY2023$163K
FY2024$178K
FY2025$172K
Expenses
$74K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$74K
FY2021$93K
FY2022$95K
FY2023$107K
FY2024$110K
FY2025$128K
Net assets
$182K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$182K
FY2021$300K
FY2022$396K
FY2023$454K
FY2024$524K
FY2025$569K

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2007.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $67K Management & general 5% · $4K Fundraising 4% · $3K

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; $22K paid to officers and key staff.

Part VII, Section A · reportable compensation
Grounds Keeper
$18,883Pt VII · Sec A
Secretarytreasurer
$3,600Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Jacey Nill’s $6K as Secretarytreasurer is at the 15th percentile of top reported officer pay among 1017 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Aaron Kramlich—$23,531$23,552$25,091$18,883
Jacey Nill$6,000$4,000$3,100$3,100$3,600

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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

Kulm Golf Course is a recreation and sports nonprofit based in Kulm, ND.

Questions for Kulm Golf Course

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Provided by the organization

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1 program · $67K · in their own filed words · FY2020
01

Grounds and building upkeep.

$67Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 2 grants · $12K · 2025–2025
City of FredoniaFY2025$6,976
Kulm Ambulance Corps INCND · FY2025$5,000

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$115K
Ln 12
Other incomeLn 4–11$78K
Gifts and grantsLn 1h$22K
Fees for servicesLn 2g$14K
Money outPt IX
$74K
Ln 25
Programscol B$67K
Managementcol C$4K
Fundraisingcol D$3K
Owns and owesPt X
$182K
net assets · Ln 32
Cash and savingsLn 1–2$75K
Total assetsLn 16$187K
LiabilitiesLn 26$5K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$22K
Government grantsLn 1e$11K
Fees for servicesLn 2g$14K
Investment incomeLn 3$262
Other incomeLn 4–11$78K
Total revenueLn 12$115K
Assets in detailPt X, end of year
CashLn 1$75K
Cash and savings togetherLn 1–2$75K
Land, buildings, equipmentLn 10c$84K
Other assetsLn 15$10K
Total assetsLn 16$187K
LiabilitiesLn 26$5K
Net assetsLn 32$182K
OperationsPt I, VI
EmployeesI 57
VolunteersI 615
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 FY20End FY20
Cash and savingsLn 1–2$41K$75K
Land, buildings, equipmentLn 10c$78K$84K
Total assetsLn 16$143K$187K
LiabilitiesLn 26$3K$5K
Net assetsLn 32$140K$182K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$22K$19K$4K
Other salaries and wagesLn 7$3K$3K
Payroll taxesLn 10$2K$2K$292$241
Advertising and promotionLn 12$121$121
Office expensesLn 13$208$208
Information technologyLn 14$571$571
InterestLn 20$124$124
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$253$253
Other expenses (24a–d)Ln 24$36K$36K
All other expensesLn 24e$1K$1K
Total functional expensesLn 25$74K$67K$4K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $172K$128K$44K$569K 990 PDF
FY2024 $178K$110K$68K$524K 990 PDF
FY2023 $163K$107K$56K$454K 990 PDF
FY2022 $189K$95K$94K$396K 990 PDF
FY2021 $205K$93K$112K$300K 990 PDF
FY2020 Viewing $115K$74K$41K$182K 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 FY2020 990 (6 parts)
Part I · Summary $114,962 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $31,315$21,867
I-9 Program service revenuePrior year $10,215$14,439
I-10 Investment incomePrior year $1,092$262
I-11 Other revenuePrior year $46,315$78,394
I-12 Total revenuePrior year $88,937$114,962
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $26,716$27,536
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $33,039$46,272
I-18 Total expensesPrior year $59,755$73,808
I-19 Revenue less expensesPrior year $29,182$41,154
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $114,962 across 10 lines filed
Lines not itemized here account for $57,988 of total revenue; see the IRS return.
VIII-1b Membership dues$10,065
VIII-1e Government grants$11,392
VIII-1f All other contributions, gifts and grants$410
VIII-1h Total contributions, gifts and grants$21,867
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $14,439$14,439
VIII-3 Investment incomeUnrelated business $262$262
VIII-6 Net rental income or lossUnrelated business $6,352$6,352
VIII-8 Net income from fundraising eventsUnrelated business $9,054$9,054
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,000$5,000
VIII-12 Total revenueRelated to mission $19,761 · Unrelated business $73,334 · Excluded from tax $0$114,962
Part IX · Statement of functional expenses $73,808 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $18,883 · Management $3,600$22,483
IX-7 Other salaries and wagesFundraising $2,990$2,990
IX-10 Payroll taxesPrograms $1,530 · Management $292 · Fundraising $241$2,063
IX-12 Advertising and promotionPrograms $121$121
IX-13 Office expensesPrograms $208$208
IX-14 Information technologyPrograms $571$571
IX-20 InterestPrograms $124$124
IX-22 Depreciation, depletion and amortizationPrograms $7,420$7,420
IX-23 InsurancePrograms $253$253
IX-24 Other expenses (24a–d)Programs $36,419$36,419
IX-24e All other expensesPrograms $1,156$1,156
IX-25 Total functional expensesPrograms $66,685 · Management $3,892 · Fundraising $3,231$73,808
Part X · Balance sheet $187,456 assets, 11 lines filed
Asset lines not itemized here account for $18,500; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $40,996$74,754
X-10c Land, buildings and equipment, netStart of year $78,367$84,341
X-15 Other assetsStart of year $8,252$9,861
X-16 Total assetsStart of year $142,615$187,456
X-17 Accounts payable and accrued expenses−$184
X-24 Unsecured notes and loans payableStart of year $2,470$5,158
X-25 Other liabilitiesStart of year $492$65
X-26 Total liabilitiesStart of year $2,962$5,039
X-27 Net assets without donor restrictionsStart of year $139,653$182,417
X-32 Total net assets or fund balancesStart of year $139,653$182,417
X-33 Total liabilities and net assetsStart of year $142,615$187,456
Part XI · Reconciliation of net assets $182,417 net assets at year end
XI-1 Total revenue$114,962
XI-2 Total expenses$73,808
XI-3 Revenue less expenses$41,154
XI-4 Net assets at start of year$139,653
XI-5 Net unrealized gains (losses) on investments$1,610
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$182,417

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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