Recreation Development Association FY2021 filing

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Golf course Recreation facility for the rural community and surrounding area

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
90¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $18K a year · 4% of revenue · last 5 filings
A surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
90% of spending went to programs.
Pt IX · Ln 25 · col B
7.2 mo
of spending, in cash
7.2 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$226K
28% of total assets
Liabilities are 28% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$562K
+68% vs prior year
Spent
$359K
To programs
90%
Net assets
$571K
By yearFY2020–FY2024
Revenue
$562K
FY2021▲ +68%
Tap a bar for its year
Revenue by fiscal year
FY2020$334K
FY2021$562K
FY2022$393K
FY2023$367K
FY2024$528K
Expenses
$359K
FY2021▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$327K
FY2021$359K
FY2022$503K
FY2023$460K
FY2024$445K
Net assets
$571K
FY2021▲ +55%
Tap a bar for its year
Net assets by fiscal year
FY2020$367K
FY2021$571K
FY2022$460K
FY2023$368K
FY2024$451K

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1969.

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% · $323K Management & general 10% · $36K Fundraising 2% · $5K

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
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See Recreation Development Association executive salaries →

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 15aYes

Programs and updates

Provides a golf course for rural community recreation.

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1 program · $323K · in their own filed words · FY2021
01

Golf course recreation facility for rural community and surrounding area serving several thousand people

$323Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$562K
Ln 12
Gifts and grantsLn 1h$333K
Other incomeLn 4–11$170K
Fees for servicesLn 2g$60K
Money outPt IX
$359K
Ln 25
Programscol B$323K
Managementcol C$36K
Fundraisingcol D$5K
Owns and owesPt X
$571K
net assets · Ln 32
Cash and savingsLn 1–2$217K
Total assetsLn 16$796K
LiabilitiesLn 26$226K
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$333K
Government grantsLn 1e$218K
Fundraising eventsLn 1c$5K
Fees for servicesLn 2g$60K
Investment incomeLn 3$3
Other incomeLn 4–11$170K
Total revenueLn 12$562K
Assets in detailPt X, end of year
CashLn 1$217K
Cash and savings togetherLn 1–2$217K
Accounts receivableLn 4$2K
Land, buildings, equipmentLn 10c$578K
Total assetsLn 16$796K
LiabilitiesLn 26$226K
Net assetsLn 32$571K
OperationsPt I, VI
EmployeesI 532
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$11K$217K
Land, buildings, equipmentLn 10c$608K$578K
Total assetsLn 16$620K$796K
LiabilitiesLn 26$252K$226K
Net assetsLn 32$367K$571K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$140K$126K$14K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$11K$10K$1K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K$313
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$904$814$90
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$30K$27K$3K
InsuranceLn 23$7K$7K$744
Other expenses (24a–d)Ln 24$163K$146K$16K
All other expensesLn 24e$5K$4K$458
Total functional expensesLn 25$359K$323K$36K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS May 20, 2025 $528K$445K$83K$451K 990 PDF
FY2023Filed with the IRS Jun 10, 2024 $367K$460K−$93K$368K 990 PDF
FY2022Filed with the IRS Aug 14, 2023 $393K$503K−$110K$460K 990 PDF
FY2021 ViewingFiled with the IRS Apr 10, 2022 $562K$359K$203K$571K 990 PDF
FY2020Filed with the IRS Apr 17, 2021 $334K$327K$7K$367K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2021 990
Part I · Summary $562,354 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $144,871$332,767
I-9 Program service revenuePrior year $74,851$59,618
I-10 Investment incomePrior year $12$3
I-11 Other revenuePrior year $114,403$169,966
I-12 Total revenuePrior year $334,137$562,354
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $133,152$150,670
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $194,237$208,527
I-18 Total expensesPrior year $327,389$359,197
I-19 Revenue less expensesPrior year $6,748$203,157
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $562,354 across 9 lines filed
Lines not itemized here account for $113,464 of total revenue; see the IRS return.
VIII-1b Membership dues$88,506
VIII-1c Fundraising events$5,482
VIII-1e Government grants$218,092
VIII-1f All other contributions, gifts and grants$20,687
VIII-1h Total contributions, gifts and grants$332,767
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $59,618$59,618
VIII-3 Investment incomeExcluded from tax $3$3
VIII-6 Net rental income or lossRelated to mission $47,707 · Unrelated business $2,849$56,502
VIII-12 Total revenueRelated to mission $209,443 · Unrelated business $14,195 · Excluded from tax $3$562,354
Part IX · Statement of functional expenses $359,197 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $125,841 · Management $13,982$139,823
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $9,762 · Management $1,085$10,847
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $2,819 · Management $313$3,132
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionPrograms $814 · Management $90$904
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $26,881 · Management $2,987$29,868
IX-23 InsurancePrograms $6,700 · Management $744$7,444
IX-24 Other expenses (24a–d)Programs $146,358 · Management $16,262$162,620
IX-24e All other expensesPrograms $4,101 · Management $458$4,559
IX-25 Total functional expensesPrograms $323,276 · Management $35,921$359,197
Part X · Balance sheet $796,101 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $10,770$216,609
X-4 Accounts receivableStart of year $1,047$1,509
X-10c Land, buildings and equipment, netStart of year $607,852$577,983
X-16 Total assetsStart of year $619,669$796,101
X-17 Accounts payable and accrued expensesStart of year $17,855$18,341
X-23 Secured mortgages and notes payableStart of year $234,432$207,221
X-26 Total liabilitiesStart of year $252,287$225,562
X-31 Retained earnings or endowmentStart of year $367,382$570,539
X-32 Total net assets or fund balancesStart of year $367,382$570,539
X-33 Total liabilities and net assetsStart of year $619,669$796,101
Part XI · Reconciliation of net assets $570,539 net assets at year end
XI-1 Total revenue$562,354
XI-2 Total expenses$359,197
XI-3 Revenue less expenses$203,157
XI-4 Net assets at start of year$367,382
XI-10 Net assets at end of year$570,539

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

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