philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Forman Golf Association

Not tax-deductible

Forman, ND501(c)(7)Since 1975Mutual / membership EIN 45-0361738Revenue $67K in FY2025

On file with the IRS95 Highway 11, 58032-4305 · Forman, NDTax-exempt since Apr 1981

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

Provide Golf course for the community

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

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
1 of 6
filings with a surplus
Average deficit $7K a year · 10% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Cash reserves
6 mo
of spending, in cash
Looks good: 5.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$19K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$67K
+32% vs prior year
Spent
$102K
Net assets
$331K
By yearFY2020–FY2025
Revenue
$67K
FY2025▲ +32%
Tap a bar for its year
Revenue by fiscal year
FY2020$155K
FY2021$66K
FY2022$74K
FY2023$49K
FY2024$51K
FY2025$67K
Expenses
$102K
FY2025▲ +27%
Tap a bar for its year
Expenses by fiscal year
FY2020$83K
FY2021$70K
FY2022$89K
FY2023$81K
FY2024$80K
FY2025$102K
Net assets
$331K
FY2025▼ -10%
Tap a bar for its year
Net assets by fiscal year
FY2020$420K
FY2021$418K
FY2022$404K
FY2023$397K
FY2024$366K
FY2025$331K

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 1981.

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

Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
Kevin Bopp
President
$0Pt VII · Sec A
Randy Bergh
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Forman Golf Association executive salaries →

On this list? Claim this org

Something off? Claim to add context

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 and maintains a public golf course for community enjoyment.

Questions for Forman Golf Association

Tap to ask. Forman Golf Association sees how many people are interested.

Your first name shows with your question. Forman Golf Association answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · in their own filed words · FY2025
01

Provide recreational & social activities for the community and members by operation of a golf course & clubhouse

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$67K
Ln 12
Fees for servicesLn 2g$42K
Gifts and grantsLn 1h$25K
Money outPt IX
$102K
Ln 25
Owns and owesPt X
$331K
net assets · Ln 32
Cash and savingsLn 1–2$48K
Total assetsLn 16$350K
LiabilitiesLn 26$19K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$25K
Fundraising eventsLn 1c$14K
Fees for servicesLn 2g$42K
Total revenueLn 12$67K
Assets in detailPt X, end of year
CashLn 1$48K
Cash and savings togetherLn 1–2$48K
Land, buildings, equipmentLn 10c$302K
Total assetsLn 16$350K
LiabilitiesLn 26$19K
Net assetsLn 32$331K
OperationsPt I, VI
EmployeesI 57
VolunteersI 60
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$55K$48K
Land, buildings, equipmentLn 10c$337K$302K
Total assetsLn 16$395K$350K
LiabilitiesLn 26$29K$19K
Net assetsLn 32$366K$331K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$16K$0$0$0
Payroll taxesLn 10$7K$0$0$0
Accounting feesLn 11c$4K$0$0$0
Advertising and promotionLn 12$1K$0$0$0
Office expensesLn 13$498$0$0$0
Depreciation, depletion and amortizationLn 22$22K$0$0$0
InsuranceLn 23$3K$0$0$0
Other expenses (24a–d)Ln 24$43K$0$0$0
All other expensesLn 24e$5K$0$0$0
Total functional expensesLn 25$102K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $67K$102K−$36K$331K 990 PDF
FY2024 $51K$80K−$30K$366K 990 PDF
FY2023 $49K$81K−$32K$397K 990 PDF
FY2022 $74K$89K−$15K$404K 990 PDF
FY2021 $66K$70K−$3K$418K 990 PDF
FY2020 $155K$83K$72K$420K 990 PDF

More to add? Claim this org

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 $66,700 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $10,019$25,093
I-9 Program service revenuePrior year $36,834$41,607
I-10 Investment incomePrior year $3,651$0
I-11 Other revenue$0
I-12 Total revenuePrior year $50,504$66,700
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $15,125$23,163
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $65,292$79,041
I-18 Total expensesPrior year $80,417$102,204
I-19 Revenue less expensesPrior year −$29,913−$35,504
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $66,700 across 5 lines filed
VIII-1c Fundraising events$13,899
VIII-1f All other contributions, gifts and grants$11,194
VIII-1h Total contributions, gifts and grants$25,093
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$41,607
VIII-12 Total revenueRelated to mission $41,607 · Unrelated business $0 · Excluded from tax $0$66,700
Part IX · Statement of functional expenses $102,204 across 9 lines filed
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$15,960
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$7,203
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$3,940
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$1,010
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$498
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$22,313
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$3,319
IX-24 Other expenses (24a–d)Programs $0 · Management $0 · Fundraising $0$42,619
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$5,342
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$102,204
Part X · Balance sheet $350,174 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $55,256$48,167
X-10c Land, buildings and equipment, netStart of year $337,242$302,007
X-16 Total assetsStart of year $395,458$350,174
X-26 Total liabilitiesStart of year $28,978$19,198
X-32 Total net assets or fund balancesStart of year $366,480$330,976
X-33 Total liabilities and net assetsStart of year $395,458$350,174
Part XI · Reconciliation of net assets $330,976 net assets at year end
XI-1 Total revenue$66,700
XI-2 Total expenses$102,204
XI-3 Revenue less expenses−$35,504
XI-4 Net assets at start of year$366,480
XI-10 Net assets at end of year$330,976

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.