Nonprofit · EIN 82-0430152
CHALLIS GOLF & RECREATION ASSOC
Tax-exempt (reinstated) · CHALLIS, ID 83226
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $242,672 | $225,589 | $17,083 | $214,338 | $10,382 | $203,956 |
| December 31, 2024 | 990 | $200,019 | $230,682 | -$30,663 | $211,868 | $27,541 | $184,327 |
| December 31, 2023 | 990 | $184,770 | $202,461 | -$17,691 | $255,206 | $40,216 | $214,990 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $57,629
- of which government grants
- $8,400
- Membership dues
- $33,877
- Program service revenue
- $83,119
- Investment income
- $2,272
- Net income from fundraising events
- $44,392
- Net income from sales of inventory
- $55,260
- Other revenue
- $99,652
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $15,688
- Other salaries and wages
- $80,074
- Salaries, compensation and benefits (total)
- $107,228
- Professional fundraising fees
- $0
- Accounting fees
- $840
- Occupancy
- $13,282
- Depreciation
- $16,478
- Program services (functional)
- $225,589
Balance sheet and other
- Total assets, start of year
- $211,868
- Total assets, end of year
- $214,338
- Total liabilities, end of year
- $10,382
- Net assets, end of year
- $203,956
- Land, buildings and equipment
- $76,943
- Gross receipts
- $382,169
- Employees
- 15
- Volunteers
- 6
- Year formed
- 1988
- State of legal domicile
- ID
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rayna Westergard | Clubhouse Mgr Officer | 12 | $14,987 |
| Jenny Jacobson | Secretary Officer | 2 | $701 |
| Gerald Haslam | Director Officer | 0 | $0 |
| Steve Sidlo | Treasurer Officer | 0 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rayna Westergard | Clubhouse Mgr Officer | 12 | $15,879 |
| Jenny Jacobson | Secretary Officer | 2 | $2,171 |
| Gerald Haslam | Director Officer | 0 | $0 |
| Steve Sidlo | Treasurer Officer | 0 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rayna Westergard | Clubhouse Mgr Officer | 12 | $17,982 |
| Jenny Jacobson | Secretary Officer | 3 | $2,644 |
| Gerald Haslam | Director Officer | 0 | $0 |
| Steve Sidlo | Treasurer Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 413, CHALLIS, ID 83226-0413
- Principal officer (990 for 2025)
- Steve Sidlo, PO Box 413, Challis, ID 83226
- Signed the 990
- Steve Sidlo, Treasurer
- Phone
- (208) 879-4550
- Return prepared by
- STANKE MANN AND MINER
Mission
Golf course operation
Program accomplishments
- Operation of golf course activities on behalf of the cityExpenses $225,589
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 82-0430152
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N32)
- Assets (IRS master file)
- $214,338
- Income (IRS master file)
- $382,169
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- April 12, 2018
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $242,672 | $225,589 | $214,338 | XML |
| 990 | December 2024 | $200,019 | $230,682 | $211,868 | XML |
| 990 | December 2023 | $184,770 | $202,461 | $255,206 | XML |
| 990 | December 2022 | $187,656 | $184,159 | $264,068 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 82-0430152).
Questions about CHALLIS GOLF & RECREATION ASSOC
- What is the EIN of CHALLIS GOLF & RECREATION ASSOC?
- The employer identification number (EIN) of CHALLIS GOLF & RECREATION ASSOC is 82-0430152.
- Is CHALLIS GOLF & RECREATION ASSOC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to CHALLIS GOLF & RECREATION ASSOC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHALLIS GOLF & RECREATION ASSOC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CHALLIS GOLF & RECREATION ASSOC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CHALLIS GOLF & RECREATION ASSOC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CHALLIS GOLF & RECREATION ASSOC?
- The 990 for the year ended December 31, 2025 names Steve Sidlo.
- Who are the officers and directors of CHALLIS GOLF & RECREATION ASSOC?
- The 990 for the year ended December 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $14,987 (Rayna Westergard, Clubhouse Mgr).
- How much revenue does CHALLIS GOLF & RECREATION ASSOC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $242,672, expenses of $225,589 and total assets of $214,338 at year end.
Other nonprofits in CHALLIS
- CHALLIS COMMUNITY TRAIL ALLIANCE CORP EIN 99-3773235 · last filed 990-N for 2025
- CHALLIS-MACKAY HIGH SCHOOL BASEBALL INC EIN 36-4997157 · last filed 990-N for 2025
- CHALLIS SKI CLUB INC EIN 82-0393689 · last filed 990-N for 2025
- SALMON RIVER ELECTRIC COOPERATIVE INC EIN 82-0205289 · last filed 990 for 2025
- CHALLIS AREA HEALTH CENTER EIN 47-3263272 · last filed 990 for 2025
- LIVING WATERS RANCH INC EIN 82-0510970 · last filed 990 for 2024
- CUSTER COUNTY ECONOMIC DEVELOPMENT ASSOCIATION INC EIN 82-0536118 · last filed 990-EZ for 2025
- HUB COMMUNITY CENTER OF CHALLIS IDAHO EIN 82-0333839 · last filed 990-EZ for 2025