Highmore Golf Course

Analysis

Highmore Golf Course is a registered charity in United States, based in Highmore, SD. It received its IRS tax-exemption ruling in April 2017, 9 years ago. Its declared purposes cover recreation and sports, which this site groups under amateur sport and recreation. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Highmore Golf Course reported income of $68k and spending of $54k, leaving 21% of income unspent that year. Across the 2 years on record, from December 2022 to December 2023, income grew from $49k to $68k (+37%), an average of +37% a year. The sharpest change came in the year to December 2023, when income rose by 37%. Over the whole period it spent 78% of the income it received.

Among 30,892 United States charities whose main cause is amateur sport and recreation and that reported income, Highmore Golf Course sits at the 31st percentile: it is larger than about 31% of them. Against every charity in United States with reported income it ranks in the 27th percentile, and in the 21st percentile within SD. Charities of a similar size with the same main cause include American Gaelic Games ($68k), McMinnville Basketball Association ($68k) and At Bat ($68k).

On its Form 990-EZ for the period ending December 2023, revenue came from contributions and grants 4.9% of the total. At year end it held assets of $68k against liabilities of $38k, net assets of $30k.