Civic Intelligence

Rockwell Springs Trout Club

EIN 34-4341624 • 501(c)7 • Clyde, OH

Profile

Is a respite for its members through the use and preservation of its resources exclusively for the relaxation and enjoyment of the trout fisher, from novice to expert, and his or her guests.

1581 C R 310Clyde, OH 43410

www.rockwellspringstroutclub.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

26th percentile

0.19x

Higher debt load relative to assets than 26% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.83x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Net Margin

58th percentile

7.1%

Higher net margin than 58% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

46th percentile

$97,225

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Asset Growth

44th percentile

0.9%

Faster asset growth than 44% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-3.8%

Faster revenue growth than 18% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,111,671

Up $56,599 (+0.9%) from 2023

Liabilities

Down

$1,134,575

Down $47,941 (-4.1%) from 2023

Net Assets

Up

$4,977,096

Up $104,540 (+2.1%) from 2023

Revenue

Down

$1,359,383

Down $53,877 (-3.8%) from 2023

Expenses

Down

$1,263,102

Down $32,670 (-2.5%) from 2023

Net Income

Down

$96,281

Down $21,207 (-18%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $3,310,228Liabilities 2010: $654,373Net Assets 2010: $2,655,8552010Assets 2011: $3,412,067Liabilities 2011: $691,343Net Assets 2011: $2,720,7242011Assets 2012: $3,473,740Liabilities 2012: $746,328Net Assets 2012: $2,727,4122012Assets 2013: $3,574,707Liabilities 2013: $769,263Net Assets 2013: $2,805,4442013Assets 2014: $3,780,865Liabilities 2014: $780,951Net Assets 2014: $2,999,9142014Assets 2015: $4,017,807Liabilities 2015: $791,787Net Assets 2015: $3,226,0202015Assets 2016: $4,310,375Liabilities 2016: $824,407Net Assets 2016: $3,485,9682016Assets 2017: $4,425,456Liabilities 2017: $893,963Net Assets 2017: $3,531,4932017Assets 2018: $4,564,633Liabilities 2018: $899,546Net Assets 2018: $3,665,0872018Assets 2019: $4,802,404Liabilities 2019: $903,699Net Assets 2019: $3,898,7052019Assets 2020: $4,884,528Liabilities 2020: $796,094Net Assets 2020: $4,088,4342020Assets 2021: $5,598,969Liabilities 2021: $1,011,825Net Assets 2021: $4,587,1442021Assets 2022: $5,695,089Liabilities 2022: $981,161Net Assets 2022: $4,713,9282022Assets 2023: $6,055,072Liabilities 2023: $1,182,516Net Assets 2023: $4,872,5562023Assets 2024: $6,111,671Liabilities 2024: $1,134,575Net Assets 2024: $4,977,0962024

Highlighted filing

2024

Assets$6,111,671
Liabilities$1,134,575
Net Assets$4,977,096

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0Expenses 2010: $960,0662010Expenses 2011: $943,3672011Expenses 2012: $954,4132012Revenue 2013: $1,056,635Expenses 2013: $957,194Net Income 2013: $99,4412013Revenue 2014: $1,085,031Expenses 2014: $893,085Net Income 2014: $191,9462014Revenue 2015: $1,217,209Expenses 2015: $984,621Net Income 2015: $232,5882015Revenue 2016: $1,206,775Expenses 2016: $951,314Net Income 2016: $255,4612016Revenue 2017: $1,036,757Expenses 2017: $998,661Net Income 2017: $38,0962017Revenue 2018: $1,175,384Expenses 2018: $1,026,235Net Income 2018: $149,1492018Revenue 2019: $1,245,018Expenses 2019: $1,031,942Net Income 2019: $213,0762019Revenue 2020: $1,132,033Expenses 2020: $960,148Net Income 2020: $171,8852020Revenue 2021: $1,557,319Expenses 2021: $1,056,161Net Income 2021: $501,1582021Revenue 2022: $1,238,205Expenses 2022: $1,082,184Net Income 2022: $156,0212022Revenue 2023: $1,413,260Expenses 2023: $1,295,772Net Income 2023: $117,4882023Revenue 2024: $1,359,383Expenses 2024: $1,263,102Net Income 2024: $96,2812024

Highlighted filing

2024

Revenue$1,359,383
Expenses$1,263,102
Net Income$96,281

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.11$1.13$4.98$1.36$1.26$0.10
2023Detailed filing. Detailed filing data is available for this year.$6.06$1.18$4.87$1.41$1.30$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.70$0.98$4.71$1.24$1.08$0.16
2021Detailed filing. Detailed filing data is available for this year.$5.60$1.01$4.59$1.56$1.06$0.50
2020Detailed filing. Detailed filing data is available for this year.$4.88$0.80$4.09$1.13$0.96$0.17
2019Detailed filing. Detailed filing data is available for this year.$4.80$0.90$3.90$1.25$1.03$0.21
2018Detailed filing. Detailed filing data is available for this year.$4.56$0.90$3.67$1.18$1.03$0.15
2017Detailed filing. Detailed filing data is available for this year.$4.43$0.89$3.53$1.04$1.00$0.04
2016Detailed filing. Detailed filing data is available for this year.$4.31$0.82$3.49$1.21$0.95$0.26
2015Detailed filing. Detailed filing data is available for this year.$4.02$0.79$3.23$1.22$0.98$0.23
2014Detailed filing. Detailed filing data is available for this year.$3.78$0.78$3.00$1.09$0.89$0.19
2013Detailed filing. Detailed filing data is available for this year.$3.57$0.77$2.81$1.06$0.96$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.47$0.75$2.73$0.95
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.41$0.69$2.72$0.94
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.65$2.66$0.96
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 11, 2025
Return Version
2024v5.2
Gross Receipts
$3,571,731
Mission and Program Overview

Mission

Is a respite for its members through the use and preservation of its resources exclusively for the relaxation and enjoyment of the trout fisher, from novice to expert, and his or her guests.

Rockwell springs trout club is and shall remain a respite for its members, their families and guests through the use and preservation of its resources; maintaining comfortable lodging and dining services while providing a top tier trout fishing experience for the relaxation and enjoyment of fly-fishers, from novice to expert.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,531,437$2,646,571▲ $115,134
Cash and Non-Interest-Bearing Accounts$1,860,190$1,755,855▼ $104,335
Savings and Temporary Cash Investments$945,158$1,022,481▲ $77,323
Inventories for Sale or Use$324,285$322,638▼ $1,647
Investments in Publicly Traded Securities$197,298$187,071▼ $10,227
Accounts Receivable$103,890$90,148▼ $13,742
Prepaid Expenses and Deferred Charges$92,814$86,907▼ $5,907
Total Assets$6,055,072$6,111,671▲ $56,599
Liabilities
Deferred Revenue$965,870$928,244▼ $37,626
Accounts Payable and Accrued Expenses$203,299$201,406▼ $1,893
Other Liabilities$13,347$4,925▼ $8,422
Total Liabilities$1,182,516$1,134,575▼ $47,941
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,762,740$4,856,891▲ $94,151
Net Assets With Donor Restrictions$109,816$120,205▲ $10,389
Total Net Assets Fund Balance$4,872,556$4,977,096▲ $104,540
Total Liabilities and Net Assets / Fund Balance$6,055,072$6,111,671▲ $56,599

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$959,745$2,811,883$3,771,628
Equipment$659,349$1,035,020$1,694,369
Other Land Buildings$533,212$1,083,527$1,616,739
Land$494,265-$494,265

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$90,164-▲ $9,016-$99,180
2023$78,848-▲ $11,316-$90,164
2022$94,100-▼ $15,252-$78,848
2021$85,046-▲ $9,054-$94,100
2020$73,914-▲ $11,132-$85,046
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jacob SmithManagerFT$87,964$9,261$97,225
Donna HermanAssistant TreasurerFT$67,891$8,513$76,404

Board Members and Trustees

NameTitle
Jeff MattlinPresident
John CoppelerVice-president
Brett W SwaseyDirector
Gary ZdolshekDirector
Gordon AdamsDirector
Hall DillonDirector
Marcel MylenDirector
Richard SiegfriedDirector
William TroxilDirector
James SanfilippoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,243,446
Program Service Revenue
$26,600
Investment Income
$110,292
Other Revenue
$-20,955
All Other Contributions
$2,000
Change in Net Assets
$96,281

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,357,654
Revenue Not Reported on Financial Statements
$1,729
Revenue Not Reported on Form 990
$1,250,340
Total Revenue per Audited Statements
$2,607,994
Total Revenue per Form 990
$1,359,383
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$848,409
Salaries, Compensation, and Employee Benefits$414,693
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$328,681
Current Officers, Directors, Trustees, and Key Employees---$150,555
Other Salaries and Wages---$130,322
Other Employee Benefits---$110,652
All Other Expenses---$78,734
Other Expenses---$56,490
Insurance---$46,801
Fees for Services Accounting---$31,434
Pension Plan Contributions---$23,164
Office Expenses---$14,943
Fees for Service Investment Mgmnt Fees---$1,729
Total Functional Expenses$0$0$0$1,263,102

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,503,454
Total Expenses per Form 990$1,263,102
Expenses per Audited Statements$1,261,373
Expenses Not Reported on Form 990$1,242,081
Expenses Not Reported on Financial Statements$1,729
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is a membership organization with several classes. Senior membership is the standard membership and has voting rights. Senior emeritus membership is granted upon age and years of membership reaches one hundred aggregate. Junior membership is available for applicants 39 years of age or less and do not have voting rights. Junior members become senior members upon reaching age 40. Social memberships are available as a non-fishing membership and do not have voting rights. Nonresident membership is a designation of both junior and senior members who live more than 250 miles from the club and have no voting rights.

Form 990, Part VI, Section A, Line 7A

Members are accepted through an application process and is distributed to club membership for acceptance. Memberships are approved through a review committee and the board of directors.

Form 990, Part VI, Section A, Line 7B

The decisions of the board of directors are approved at the annual meeting of the senior members.

Form 990, Part VI, Section B, Line 11B

Copies of form 990 are made available to all board members.

Form 990, Part VI, Section B, Line 12C

The club requires each board memeber to complete and sign a conflict of interest statement annually.

Form 990, Part VI, Section B, Line 15

Compensation process for top official - the paid manager position is subject to review and approval through the board of directors, following the annual meeting in an executive session. Compensation comparables are used to determine appropriate salary. Compensation process for officers - the assistant treasurer position is a paid position which is reviewed and approved by the board of directors, following the annual meeting in an executive session. Compensation comparables are used to determine appropriate salary.

Form 990, Part VI, Section C, Line 19

Documents are available to the public with a written request to the club manager at the club's place of business.

Filing and Contact Details

Filer

Filer Name
Rockwell Springs Trout Club
EIN
34-4341624
Phone
4196847971
Address
1581 C R 310, CLYDE, OH 43410

Signing Officer

Name
Donna Herman
Title
Assistant Treasurer
Phone
4196847971
Signed
2025-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Herman
Formed
1900
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
46
Volunteers
10

Preparer

Firm
Barnes Wendling Cpas LLC
Address
5002 TIMBER COMMONS DRIVE, SANDUSKY, OH 44870
Preparer
Donald P Hanck CPA Abv Cff
Phone
4196263627
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The club is exempt from income taxes under section 501(c)(7) of the internal revenue code in regard to members' transactions. Certain non-member related income and earnings on investments are subject to unrelated business income tax (ubit). The club evaluates at each statement of financial position date uncertain tax positions taken, if any, to determine the need to record liabilities for taxes, penalties, and interest. The club did not identify any material unrecognized tax benefits upon evaluation of tax positions taken and therefore, there was no material effect on the clubs financial condition or results of operations. The clubs policy is to record interest and penalties on uncertain tax provisions as income tax expense. As of december 31, 2024 and 2023, the club has no accrued taxes, interest, or penalties related to uncertain income tax positions. The club estimates the unrecognized tax benefit will not change significantly within the next twelve months.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of good sold expenses 1,242,081.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of good sold expenses 1,242,081.

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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt11ASSISTANT TREASURER
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IRS990/FSAuditedInd01
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IRS990/GainOrLossGrp/SecuritiesAmt01700
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IRS990/GoverningBodyVotingMembersCnt010
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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/InfoInScheduleOPartVIInd0X
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0ROCKWELL SPRINGS TROUT CLUB IS AND SHALL REMAIN A RESPITE FOR ITS MEMBERS, THEIR FAMILIES AND GUESTS THROUGH THE USE AND PRESERVATION OF ITS RESOURCES; MAINTAINING COMFORTABLE LODGING AND DINING SERVICES WHILE PROVIDING A TOP TIER TROUT FISHING EXPERIENCE FOR THE RELAXATION AND ENJOYMENT OF FLY-FISHERS, FROM NOVICE TO EXPERT.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt0-11270
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-49327
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IRS990/Organization501cInd0X
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IRS990/OtherRevenueTotalAmt028372
IRS990/OtherSalariesAndWagesGrp/TotalAmt0130322
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
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IRS990/PoliticalCampaignActyInd00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt086907
IRS990/PrincipalOfficerNm0DONNA HERMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0110000
IRS990/ProgramServiceRevenueGrp/Desc0LOCKER FEES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt026600
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherRevenueAmt099351
IRS990/PYProgramServiceRevenueAmt0154186
IRS990/PYRevenuesLessExpensesAmt0117488
IRS990/PYSalariesCompEmpBnftPaidAmt0494038
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01413260
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt096281
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01247206
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0945158
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01022481
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.43000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0959745
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02811883
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03771628
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IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt099180
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt09016
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt090164
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt011316
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt094100
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt078848
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-15252
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt085046
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt094100
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt09054
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt073914
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt085046
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt011132
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0659349
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01035020
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01694369
IRS990ScheduleD/ExpensesNotReportedAmt01242081
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01729
IRS990ScheduleD/ExpensesSubtotalAmt01261373
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt04925
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/InvestmentExpensesNotIncldAmt01729
IRS990ScheduleD/LandGrp/BookValueAmt0494265
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0494265
IRS990ScheduleD/NetUnrealizedGainsInvstAmt08259
IRS990ScheduleD/OtherExpensesIncludedAmt01242081
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0533212
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01083527
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01616739
IRS990ScheduleD/OtherRevenueAmt01242081
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.57000
IRS990ScheduleD/RevenueNotReportedAmt01250340
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01729
IRS990ScheduleD/RevenueSubtotalAmt01357654
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CLUB IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE IN REGARD TO MEMBERS' TRANSACTIONS. CERTAIN NON-MEMBER RELATED INCOME AND EARNINGS ON INVESTMENTS ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT). THE CLUB EVALUATES AT EACH STATEMENT OF FINANCIAL POSITION DATE UNCERTAIN TAX POSITIONS TAKEN, IF ANY, TO DETERMINE THE NEED TO RECORD LIABILITIES FOR TAXES, PENALTIES, AND INTEREST. THE CLUB DID NOT IDENTIFY ANY MATERIAL UNRECOGNIZED TAX BENEFITS UPON EVALUATION OF TAX POSITIONS TAKEN AND THEREFORE, THERE WAS NO MATERIAL EFFECT ON THE CLUBS FINANCIAL CONDITION OR RESULTS OF OPERATIONS. THE CLUBS POLICY IS TO RECORD INTEREST AND PENALTIES ON UNCERTAIN TAX PROVISIONS AS INCOME TAX EXPENSE. AS OF DECEMBER 31, 2024 AND 2023, THE CLUB HAS NO ACCRUED TAXES, INTEREST, OR PENALTIES RELATED TO UNCERTAIN INCOME TAX POSITIONS. THE CLUB ESTIMATES THE UNRECOGNIZED TAX BENEFIT WILL NOT CHANGE SIGNIFICANTLY WITHIN THE NEXT TWELVE MONTHS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOOD SOLD EXPENSES 1,242,081.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOOD SOLD EXPENSES 1,242,081.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02646571
IRS990ScheduleD/TotalExpensesPerForm990Amt01263102
IRS990ScheduleD/TotalLiabilityAmt04925
IRS990ScheduleD/TotalRevenuePerForm990Amt01359383
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02607994
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02503454
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION WITH SEVERAL CLASSES. SENIOR MEMBERSHIP IS THE STANDARD MEMBERSHIP AND HAS VOTING RIGHTS. SENIOR EMERITUS MEMBERSHIP IS GRANTED UPON AGE AND YEARS OF MEMBERSHIP REACHES ONE HUNDRED AGGREGATE. JUNIOR MEMBERSHIP IS AVAILABLE FOR APPLICANTS 39 YEARS OF AGE OR LESS AND DO NOT HAVE VOTING RIGHTS. JUNIOR MEMBERS BECOME SENIOR MEMBERS UPON REACHING AGE 40. SOCIAL MEMBERSHIPS ARE AVAILABLE AS A NON-FISHING MEMBERSHIP AND DO NOT HAVE VOTING RIGHTS. NONRESIDENT MEMBERSHIP IS A DESIGNATION OF BOTH JUNIOR AND SENIOR MEMBERS WHO LIVE MORE THAN 250 MILES FROM THE CLUB AND HAVE NO VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ARE ACCEPTED THROUGH AN APPLICATION PROCESS AND IS DISTRIBUTED TO CLUB MEMBERSHIP FOR ACCEPTANCE. MEMBERSHIPS ARE APPROVED THROUGH A REVIEW COMMITTEE AND THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DECISIONS OF THE BOARD OF DIRECTORS ARE APPROVED AT THE ANNUAL MEETING OF THE SENIOR MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES OF FORM 990 ARE MADE AVAILABLE TO ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CLUB REQUIRES EACH BOARD MEMEBER TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION PROCESS FOR TOP OFFICIAL - THE PAID MANAGER POSITION IS SUBJECT TO REVIEW AND APPROVAL THROUGH THE BOARD OF DIRECTORS, FOLLOWING THE ANNUAL MEETING IN AN EXECUTIVE SESSION. COMPENSATION COMPARABLES ARE USED TO DETERMINE APPROPRIATE SALARY. COMPENSATION PROCESS FOR OFFICERS - THE ASSISTANT TREASURER POSITION IS A PAID POSITION WHICH IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS, FOLLOWING THE ANNUAL MEETING IN AN EXECUTIVE SESSION. COMPENSATION COMPARABLES ARE USED TO DETERMINE APPROPRIATE SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS ARE AVAILABLE TO THE PUBLIC WITH A WRITTEN REQUEST TO THE CLUB MANAGER AT THE CLUB'S PLACE OF BUSINESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06055072
IRS990/TotalAssetsEOYAmt06111671
IRS990/TotalAssetsGrp/BOYAmt06055072
IRS990/TotalAssetsGrp/EOYAmt06111671
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IRS990/TotalLiabilitiesEOYAmt01134575
IRS990/TotalLiabilitiesGrp/BOYAmt01182516
IRS990/TotalLiabilitiesGrp/EOYAmt01134575
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04872556

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