Maintain a golf course.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$28K 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

FY2021 · 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
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$28K
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: 12.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1K
0.3% of total assets
Looks good: liabilities are 0% 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
$205K
+78% vs prior year
Spent
$93K
To programs
88%
Net assets
$300K
By yearFY2020–FY2025
Revenue
$205K
FY2021▲ +78%
Tap a bar for its year
Revenue by fiscal year
FY2020$115K
FY2021$205K
FY2022$189K
FY2023$163K
FY2024$178K
FY2025$172K
Expenses
$93K
FY2021▲ +26%
Tap a bar for its year
Expenses by fiscal year
FY2020$74K
FY2021$93K
FY2022$95K
FY2023$107K
FY2024$110K
FY2025$128K
Net assets
$300K
FY2021▲ +65%
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 FY2021 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2021 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

88 cents of each dollar spent went to programs.

Program services 88% · $82K Management & general 4% · $3K Fundraising 8% · $8K

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; $28K paid to officers and key staff.

Part VII, Section A · reportable compensation
Grounds Keeper
$25,091Pt VII · Sec A
Secretarytreasurer
$3,100Pt 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 · $82K · in their own filed words · FY2021
01

Grounds and building upkeep.

$82Kprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$205K
Ln 12
Other incomeLn 4–11$155K
Gifts and grantsLn 1h$32K
Fees for servicesLn 2g$18K
Money outPt IX
$93K
Ln 25
Programscol B$82K
Managementcol C$3K
Fundraisingcol D$8K
Owns and owesPt X
$300K
net assets · Ln 32
Cash and savingsLn 1–2$95K
Total assetsLn 16$301K
LiabilitiesLn 26$1K
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$32K
Government grantsLn 1e$12K
Fees for servicesLn 2g$18K
Other incomeLn 4–11$155K
Total revenueLn 12$205K
Assets in detailPt X, end of year
CashLn 1$95K
Cash and savings togetherLn 1–2$95K
Land, buildings, equipmentLn 10c$171K
Other assetsLn 15$10K
Total assetsLn 16$301K
LiabilitiesLn 26$1K
Net assetsLn 32$300K
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 FY21End FY21
Cash and savingsLn 1–2$75K$95K
Land, buildings, equipmentLn 10c$84K$171K
Total assetsLn 16$187K$301K
LiabilitiesLn 26$5K$1K
Net assetsLn 32$182K$300K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$28K$25K$3K
Other salaries and wagesLn 7$7K$7K
Payroll taxesLn 10$3K$2K$240$548
Advertising and promotionLn 12$70$70
Office expensesLn 13$1K$1K
Information technologyLn 14$591$591
Depreciation, depletion and amortizationLn 22$10K$10K
InsuranceLn 23$250$250
Other expenses (24a–d)Ln 24$41K$41K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$93K$82K$3K$8K

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 Viewing $205K$93K$112K$300K 990 PDF
FY2020 $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 FY2021 990 (6 parts)
Part I · Summary $204,917 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $21,867$32,195
I-9 Program service revenuePrior year $14,439$17,910
I-10 Investment incomePrior year $262$0
I-11 Other revenuePrior year $78,394$154,812
I-12 Total revenuePrior year $114,962$204,917
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $27,536$38,050
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $46,272$54,588
I-18 Total expensesPrior year $73,808$92,638
I-19 Revenue less expensesPrior year $41,154$112,279
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 $204,917 across 8 lines filed
Lines not itemized here account for $141,187 of total revenue; see the IRS return.
VIII-1b Membership dues$10,105
VIII-1e Government grants$11,937
VIII-1f All other contributions, gifts and grants$10,153
VIII-1h Total contributions, gifts and grants$32,195
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $17,910$17,910
VIII-6 Net rental income or lossUnrelated business $6,080$6,080
VIII-8 Net income from fundraising eventsUnrelated business $7,545$7,545
VIII-12 Total revenueRelated to mission $17,910 · Unrelated business $154,812 · Excluded from tax $0$204,917
Part IX · Statement of functional expenses $92,638 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $25,091 · Management $3,100$28,191
IX-7 Other salaries and wagesFundraising $7,132$7,132
IX-10 Payroll taxesPrograms $1,939 · Management $240 · Fundraising $548$2,727
IX-12 Advertising and promotionPrograms $70$70
IX-13 Office expensesPrograms $1,144$1,144
IX-14 Information technologyPrograms $591$591
IX-22 Depreciation, depletion and amortizationPrograms $9,777$9,777
IX-23 InsurancePrograms $250$250
IX-24 Other expenses (24a–d)Programs $41,256$41,256
IX-24e All other expensesPrograms $1,500$1,500
IX-25 Total functional expensesPrograms $81,618 · Management $3,340 · Fundraising $7,680$92,638
Part X · Balance sheet $301,425 assets, 10 lines filed
Asset lines not itemized here account for $25,500; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $74,754$94,851
X-10c Land, buildings and equipment, netStart of year $84,341$170,682
X-15 Other assetsStart of year $9,861$10,392
X-16 Total assetsStart of year $187,456$301,425
X-17 Accounts payable and accrued expensesStart of year −$184−$184
X-25 Other liabilitiesStart of year $65$1,226
X-26 Total liabilitiesStart of year $5,039$1,042
X-27 Net assets without donor restrictionsStart of year $182,417$300,383
X-32 Total net assets or fund balancesStart of year $182,417$300,383
X-33 Total liabilities and net assetsStart of year $187,456$301,425
Part XI · Reconciliation of net assets $300,383 net assets at year end
XI-1 Total revenue$204,917
XI-2 Total expenses$92,638
XI-3 Revenue less expenses$112,279
XI-4 Net assets at start of year$182,417
XI-9 Other changes in net assets$5,687
XI-10 Net assets at end of year$300,383

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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