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Highland Park Golf Foundation

Tax-deductible

Kirtland, OH501(c)(3)Recreation & Sports EIN 88-4362898Revenue $271K in FY2024Latest return filed Nov 6, 2025

On file with the IRShpgolfcleveland.comKirtland, OHTax-exempt since Nov 2023Publicly supported — 509(a)(2)

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Protect and promote accessible, diverse, affordable and engaging municipal Golf course to positively impact the local cleveland, ohio community and to operate, manage, renovate, redevelop and revitalize the 36-hole Highland Park Golf course and its surrounding landscape.

501(c)(3) charity; gifts are tax-deductible.
63¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average surplus $38K a year · 15% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
63%
of spending
Worth a look: 63% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
36 mo
of spending, in cash
Looks good: 35.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$839K
92% of total assets
Concern: liabilities are 92% of assets; over 80%.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$271K
+24% vs prior year
Spent
$308K
To programs
63%
Net assets
$75K
By yearFY2023–FY2024
Revenue
$271K
FY2024▲ +24%
Tap a bar for its year
Revenue by fiscal year
FY2023$218K
FY2024$271K
Expenses
$308K
FY2024▲ +192%
Tap a bar for its year
Expenses by fiscal year
FY2023$105K
FY2024$308K
Net assets
$75K
FY2024▼ -33%
Tap a bar for its year
Net assets by fiscal year
FY2023$112K
FY2024$75K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 2023.

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

Where the money goes

63 cents of each dollar spent went to programs.

Program services 63% · $194K Management & general 6% · $19K Fundraising 31% · $95K

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

17 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Bruce Dirks
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
David Wagner
1st Vice President
$0Pt VII · Sec A
Paul Abbey
Director
$0Pt VII · Sec A
James Cull
Director
$0Pt VII · Sec A
Paul Dolan
Director
$0Pt VII · Sec A
Ted Ginn SR
Director
$0Pt VII · Sec A
See Highland Park Golf Foundation 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 15aNo

Programs and updates

Operates and revitalizes a municipal golf course to benefit the Cleveland community.

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2 programs · $194K · in their own filed words · FY2024
01

Renovate, redevelop and revitalize the 36-HOLE highland park golf course and its surrounding landscape.

$116Kprogram expense
02

Operate and manage the 36-HOLE highland park golf course.

$78Kprogram expense

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$271K
Ln 12
Fees for servicesLn 2g$211K
Gifts and grantsLn 1h$41K
Other incomeLn 4–11$18K
Money outPt IX
$308K
Ln 25
Programscol B$194K
Managementcol C$19K
Fundraisingcol D$95K
Owns and owesPt X
$75K
net assets · Ln 32
Cash and savingsLn 1–2$914K
Total assetsLn 16$914K
LiabilitiesLn 26$839K
PeoplePt VI, VII
17
listed · VII A
PaidVII A0
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$41K
Fundraising eventsLn 1c$4K
Fees for servicesLn 2g$211K
Investment incomeLn 3$23
Other incomeLn 4–11$18K
Total revenueLn 12$271K
Assets in detailPt X, end of year
CashLn 1$914K
SavingsLn 2$502
Cash and savings togetherLn 1–2$914K
Total assetsLn 16$914K
LiabilitiesLn 26$839K
Net assetsLn 32$75K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.7M$914K
Total assetsLn 16$1.7M$914K
LiabilitiesLn 26$1.5M$839K
Net assetsLn 32$112K$75K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$78K$78K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$5K$5K
TravelLn 17$1K$1K
Conferences, conventions and meetingsLn 19$80$80
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$216K$116K$5K$95K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$308K$194K$19K$95K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 6, 2025 $271K$308K−$37K$75K 990 PDF
FY2023Filed with the IRS May 14, 2024 $218K$105K$112K$112K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $270,619 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $63,500$40,856
I-9 Program service revenuePrior year $152,554$211,333
I-10 Investment incomePrior year $479$23
I-11 Other revenuePrior year $1,302$18,407
I-12 Total revenuePrior year $217,835$270,619
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $105,479$307,871
I-18 Total expensesPrior year $105,479$307,871
I-19 Revenue less expensesPrior year $112,356−$37,252
Part VI · Governance 17 of 17 board members independent, 3 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $270,619 across 7 lines filed
VIII-1c Fundraising events$3,637
VIII-1f All other contributions, gifts and grants$37,219
VIII-1h Total contributions, gifts and grants$40,856
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $211,333$211,333
VIII-3 Investment incomeExcluded from tax $23$23
VIII-8 Net income from fundraising eventsExcluded from tax $18,407$18,407
VIII-12 Total revenueRelated to mission $211,333 · Unrelated business $0 · Excluded from tax $18,430$270,619
Part IX · Statement of functional expenses $307,871 across 8 lines filed
IX-11a Management feesPrograms $77,857$77,857
IX-11b Legal feesManagement $1,358$1,358
IX-11c Accounting feesManagement $5,000$5,000
IX-17 TravelManagement $1,346$1,346
IX-19 Conferences, conventions and meetingsManagement $80$80
IX-23 InsuranceManagement $4,938$4,938
IX-24 Other expenses (24a–d)Programs $115,699 · Management $4,971 · Fundraising $95,000$215,670
IX-24e All other expensesManagement $1,622$1,622
IX-25 Total functional expensesPrograms $193,556 · Management $19,315 · Fundraising $95,000$307,871
Part X · Balance sheet $914,402 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $1,661,644$913,900
X-2 Savings and temporary cash investmentsStart of year $480$502
X-16 Total assetsStart of year $1,662,124$914,402
X-25 Other liabilitiesStart of year $1,549,768$839,298
X-26 Total liabilitiesStart of year $1,549,768$839,298
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $112,356$75,104
X-32 Total net assets or fund balancesStart of year $112,356$75,104
X-33 Total liabilities and net assetsStart of year $1,662,124$914,402
Part XI · Reconciliation of net assets $75,104 net assets at year end
XI-1 Total revenue$270,619
XI-2 Total expenses$307,871
XI-3 Revenue less expenses−$37,252
XI-4 Net assets at start of year$112,356
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$75,104

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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