Danville Golf Club Inc

“The organization has members.”

“The board of directors is elected by the members.”

“Although none of the board's decisions must be ratified by the members, the bylaws provide for situations where ten percent of the members entitled to vote can constitute a quorum and a majority of those then voting on an issue can be deemed an act of the members.”

“Form 990 was distributed to the board of directors for their review prior to filing.”

“Compensation is approved by the finance committee as part of the budget, then approved by the board of directors.”

“No documents are made available to the public.”

“During the tax year, the club received $95,350 in voluntary contributions from members, specifically earmarked for golf course improvements. These funds were segregated and used exclusively for capital improvements, in accordance with irs guidance for 501(c)(7) organizations. As such, the contributions are reported as capital contributions and are excluded from gross receipts for exemption purposes. On 12/31/25, the club expended $90,000 on golf course improvements, which were capitalized and added to property and equipment on the balance sheet (form 990, part x, line 10b). The capitalized improvement is being depreciated over a 15-year period using the straight-line method, consistent with the classification of land improvements under macrs. The annual depreciation expense is reported on form 990, part ix (statement of functional expenses).”

“Seed & fertilizer: program service expenses 87,202. Management and general expenses 0. Fundraising expenses 0. Total expenses 87,202. Repairs & maintenance: program service expenses 86,278. Management and general expenses 0. Fundraising expenses 0. Total expenses 86,278. Equipment & improvements: program service expenses 74,866. Management and general expenses 0. Fundraising expenses 0. Total expenses 74,866. Tournament expenses: program service expenses 70,874. Management and general expenses 0. Fundraising expenses 0. Total expenses 70,874. Laundry: program service expenses 51,380. Management and general expenses 0. Fundraising expenses 0. Total expenses 51,380. Commissions: program service expenses 43,199. Management and general expenses 0. Fundraising expenses 0. Total expenses 43,199. Property taxes: program service expenses 38,778. Management and general expenses 4,309. Fundraising expenses 0. Total expenses 43,087. Gas & oil: program service expenses 17,955. Management and general expenses 0. Fundraising expenses 0. Total expenses 17,955. Taxes & licenses: program service expenses 0. Management and general expenses 8,119. Fundraising expenses 0. Total expenses 8,119. Telephone: program service expenses 5,517. Management and general expenses 613. Fundraising expenses 0. Total expenses 6,130. Miscellaneous: program service expenses 4,589. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,589. Postage & shipping: program service expenses 0. Management and general expenses 4,160. Fundraising expenses 0. Total expenses 4,160. Decorations: program service expenses 3,213. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,213. Printing & publications: program service expenses 0. Management and general expenses 3,190. Fundraising expenses 0. Total expenses 3,190. Clubcorp membership fees: program service expenses 2,980. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,980. Dues & subscriptions: program service expenses 0. Management and general expenses 2,834. Fundraising expenses 0. Total expenses 2,834. Members' complimentary food: program service expenses 2,425. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,425. Pest control: program service expenses 1,656. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,656. Music & performers: program service expenses 1,620. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,620. Licensing and education: program service expenses 895. Management and general expenses 0. Fundraising expenses 0. Total expenses 895. Membership development: program service expenses 66. Management and general expenses 0. Fundraising expenses 0. Total expenses 66.”