2025-05-01T10:21:44-04:00 2024-12-31 882802798 FORGE FINANCIAL & MANAGEMENT CONSULTING 1245 JORDAN CREEK PKWY STE 100 WEST DES MOINES IA 502662343 990 2024-01-01 421441098 GREAT OUTDOORS FOUNDATION GREA 5154520024 5000 WESTOWN PARKWAY SUITE 225 WEST DES MOINES IA 50266 HANNAH INMAN CEO 5154520024 2025-04-30 false DAN MONTGOMERY CPA P02183410 5156203050 2025-05-01 2024 2025-03-06 01:10:19Z X HANNAH INMAN 5000 WESTOWN PARKWAY STE 225 WEST DES MOINES IA 50266 5263450 false X GREATOUTDOORSFOUNDATION.ORG X 2013 IA ADVANCE CONSERVATION THROUGH INNOVATION, COLLABORATION, AND STEWARDSHIP. 13 13 10 26 0 2942152 4523160 182333 581909 111843 79807 -12680 8956 3223648 5193832 1690592 392500 0 574029 670803 0 50158 2924965 2214717 5189586 3278020 -1965938 1915812 9114393 12139303 381607 1391557 8732786 10747746 ADVANCE CONSERVATION THROUGH INNOVATION, COLLABORATION, AND STEWARDSHIP. false false 2315191 392500 581909 CONSERVATION, HEALTHY LIFESTYLE/GET OUTDOORS PROJECTS INCLUDING FUNDING FOR IMPROVEMENTS TO POLK COUNTY CONSERVATION PROJECTS, FRIENDS OF JESTER PARK, EASTER LAKE BRIDGE PLAQUES, AND WATER QUALITY PROGRAMMING. 2315191 true true false true false false false false false true true false false false true true true false false false false false false false true false false true false true false false false false false false false false false false false false false false false false false true 11 0 true 10 true false false false false false false false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true false false X MICHELLE FLATTERY 5154520024 5000 WESTOWN PARKWAY STE 225 WEST DES MOINES IA 50266 HANNAH INMAN CEO 40.00 X 195985 0 22319 JOEY TAYLOR-MOON PAST CHAIR 1.00 X X 0 0 0 CORY SHARP PAST CHAIR 1.00 X X 0 0 0 CHRIS COSTA CHAIR 1.00 X X 0 0 0 EMILY KESSINGER VICE CHAIR 1.00 X X 0 0 0 TOM MAHONEY DIRECTOR 1.00 X 0 0 0 GENE MEYER DIRECTOR 1.00 X 0 0 0 KURT MUMM DIRECTOR 1.00 X 0 0 0 JULIAN SEAY DIRECTOR 1.00 X 0 0 0 BEN ARATO DIRECTOR 1.00 X 0 0 0 GRANT KVALHEIM DIRECTOR 1.00 X 0 0 0 PAT BODDY LEFT 2024 PAST CHAIR 0.00 X X 0 0 0 ABIGAIL BOGAARD JOINED 2024 TREASURER 1.00 X X 0 0 0 GEORGIA VAN GUNDY JOINED 2024 DIRECTOR 1.00 X 0 0 0 STEPHANIE FLECKENSTEIN JOINED 2024 DIRECTOR 1.00 X 0 0 0 195985 22319 1 false true false 125446 4397714 4523160 ADMINISTRATIVE FEE REVENUE 713990 581909 581909 581909 79807 79807 78574 69618 8956 8956 5193832 581909 88763 X 392500 392500 218304 187740 30564 341458 63293 278165 38112 17763 20349 72929 37367 34198 1364 217575 112580 99836 5159 47597 31405 16192 68720 68720 115124 110124 5000 1492414 1469100 23314 121868 61089 59973 806 30878 292 28765 1821 27828 421 27386 21 29964 100 26024 3840 23780 16908 2846 4026 6035 800 4462 773 105 105 18128 17608 520 MISCELLANEOUS 14701 1449 11988 1264 3278020 2315191 912671 50158 1909491 3780603 178498 390167 6947131 6586228 63872 127086 2233 17385 17865 105 17760 13168 1209385 10689 9114393 12139303 381607 922022 57500 412035 381607 1391557 X 460117 1681312 8272669 9066434 8732786 10747746 9114393 12139303 X 1915812 118808 12000 -31660 X false true true false X 13866034 8521154 5151579 2942152 4523160 35004079 13866034 8521154 5151579 2942152 4523160 35004079 2009305 32994774 9447 3780 33527 111843 79807 238404 7956 7956 35250439 740909 0.93600 0.98920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false false false 13168 1831915 135709 375658 5582 1599552 12262 1803 988 35 13168 14967 -1673 748 284 12262 13879 2032 694 250 14967 13424 1376 671 250 13879 1.00000 true false 7166 7166 10699 105 10594 17760 DUE TO OTHERS 244286 REFUNDABLE ADVANCE 157060 OPERATING LEASE LIABILITY 10689 412035 X 5394258 118808 12000 69618 200426 5193832 5193832 3347638 69618 69618 3278020 3278020 SCHEDULE D, PAGE 3, PART X THE FOUNDATION QUALIFIED AS A TAX-EXEMPT FOUNDATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS A FOUNDATION OTHER THAN A PRIVATE FOUNDATION, AS DESCRIBED IN SECTION 509(A). THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ALL TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. SCHEDULE D, PAGE 4, PART XI, LINE 2D SCH G EXPENSES 69,618 SCHEDULE D, PAGE 4, PART XII, LINE 2D SCH G EXPENSES 69,618 ANNUAL DINNER 61064 61064 509 1250 19419 34754 GOLF OUTING 17510 17510 210 2390 507 10579 78574 78574 719 3640 19926 45333 69618 8956 false CITY OF WEST DES MOINES 4200 MILLS CIVIC PKWY WEST DES MOINES IA 50265 125000 GRANT DISTRIBUTION CITY OF CLIVE 1900 NW 114TH ST CLIVE IA 50325 125000 GRANT DISTRIBUTION CITY OF JOHNSTON 6221 MERLE HAY RD JOHNSTON IA 50131 125000 GRANT DISTRIBUTION SCWL 180TH ST AMES IA 50010 15000 GRANT DISTRIBUTION false false false false false false false false false HANNAH INMAN CEO 195985 22319 218304 FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS PREPARED INDEPENDENTLY. IT IS THEN SUBMITTED TO THE FINANCE COMMITTEE FOR APPROVAL, AND REVIEWED AND VOTED ON BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ONCE A YEAR AT THE MARCH MEETING, COLLECTED AND FILED AT GOF OFFICES. FORM 990, PAGE 6, PART VI, LINE 15A THROUGH OUR EMPLOYMENT ORGANIZATION, THE BOARD CONDUCTED A SALARY REVIEW AS WELL AS DEVELOPED MATRIX FOR CEO. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART IX, LINE 11G 1,469,100 23,314 0 FORM 990, PART XI DURING THE YEAR ENDED DECEMBER 31, 2024 IT WAS DETERMINED THAT DURING THE YEAR ENDED DECEMBER 31, 2023, 31,660 OF GOVERNMENT GRANT FUNDS HAD BEEN RECEIVED BUT QUALIFYING EXPENDITURES HAD NOT BEEN INCURRED. AS A RESULT, THE FOUNDATION SHOULD HAVE RECORDED A REFUNDABLE ADVANCE RATHER THAN REVENUE WITHOUT DONOR RESTRICTIONS. IT WAS ALSO DETERMINED THAT 151,400 OF REVENUES RECOGNIZED AS WITHOUT DONOR RESTRICTIONS SHOULD HAVE BEEN RECORDED AS REVENUE WITH DONOR RESTRICTIONS AS THE PURPOSE OF THE RESTRICTION HAD NOT BEEN ACCOMPLISHED AS OF DECEMBER 31, 2023. AS A RESULT, NET ASSETS WITHOUT RESTRICTION WERE OVERSTATED BY 151,400 AND NET ASSETS WITH DONOR RESTRICTIONS WERE UNDERSTATED BY 151,400. THE FOUNDATION ALSO DETERMINED THAT THE ADMINISTRATION FEE ON CONTRIBUTIONS RECEIVED WITH DONOR RESTRICTIONS DURING THE YEAR ENDED DECEMBER 31, 2023 HAD NOT BEEN RECORDED AS A RELEASE OF RESTRICTION. AS A RESULT, NET ASSETS WITHOUT DONOR RESTRICTION WERE UNDERSTATED BY 200,000 AND NET ASSETS WITH DONOR RESTRICTIONS WERE OVERSTATED BY 200,000. THE CUMULATIVE EFFECT OF THE RESTATEMENTS WAS TO INCREASE NET ASSETS WITHOUT DONOR RESTRICTIONS BY 16,940 AND DECREASE NET ASSETS WITH DONOR RESTRICTIONS BY 48,600. FORM 990, PART XI, LINE 9 SCH G EXPENSES 69,618 SCH G EXPENSES -69,618