Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
EIN 54-0741910 • 501(c)7 • Salem, VA
Profile
Social and Recreational
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
49th percentile
Faster asset growth than 49% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
Assets
Up$351,762
Up $244 (+0.1%) from 2023
Liabilities
Down$46,239
Down $4,979 (-9.7%) from 2023
Net Assets
Up$305,523
Up $5,223 (+1.7%) from 2023
Revenue
Up$78,492
Up $665 (+0.9%) from 2023
Expenses
Up$73,269
Up $3,311 (+4.7%) from 2023
Net Income
Down$5,223
Down $2,646 (-34%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Social and Recreational
| Description | Grants | Expenses |
|---|---|---|
| social and recreational | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Craig Cooper | President | - | $0 | - | - |
| Kevin Fletcher | Vice President | - | $0 | - | - |
| Richard Kesler | Secretary | - | $0 | - | - |
| James Martin | Treasurer | - | $0 | - | - |
| Melvin Dickenson | Director | - | $0 | - | - |
| Allen Neal | Director | - | $0 | - | - |
| Don Holter | Director | - | $0 | - | - |
| Scott Witt | Director | - | $0 | - | - |
| Ted Dyer | Director | - | $0 | - | - |
“Miscellaneous income 2087.”
“to promote societal safety, charitable, and civic well being; civic & welfare; VSP: , , , ; none, 500.”
“Societal Safety Charitable and Civic Well Being; Civic & Welfare; Salem Educational Foundation: PO Box 1461, Salem, VA, 24153; none, 2700.”
“promote societal safety charitable and civic well being; Civic & welfare; Salem High School: 400 Spartan Dr., Salem, VA, 24153; none, 1010.”
“Societal safety charitable and civic well being; civic & welfare; Christmas baskets: , , , ; none, 4185.”
“Societal safety charitable and civic well being; Civic & Well Being; WG Crotts: 404 8th Street, Salem, VA, 24153; none, 200.”
“Societal safety charitable and civic well being; Civic & Welfare; Chazlene: , , , ; none, 500.”
“to promote societal safety ,charitable and civic well being; civic & welfare; Salem H.S.: 400 Spartan Drive, Salem, VA, 24153; none, 2500.”
“License expense 450.”
“UBTI expense (deducted from Tax expense) 882.”
“tax expense 6940.”
“Interest expense 2572.”
“Banquet expense 2697.”
“Fundraising expense 2554.”
“Flower expense 103.”
“Miscellaneous expense 1483.”
“Notes payable 51218. 46239.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | James Martin |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5405622321 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 375 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Salem |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | VA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 24153 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 64858 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 65102 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 0 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 15332 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 5223 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 882 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 351518 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 351762 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 11595 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 17034 |
| IRS990EZ/GrossReceiptsAmt | 0 | 93824 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 7126 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 32366 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 500 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 922 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 286660 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 286660 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 50823 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 300300 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 305523 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 300300 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 305523 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 38691 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Craig Cooper |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Kevin Fletcher |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Richard Kesler |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | James Martin |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Melvin Dickenson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Allen Neal |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Don Holter |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Scott Witt |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | Ted Dyer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | true |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 17681 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 2087 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Social and Recreational |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 242 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 7626 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | social and recreational |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 4178 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | VA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 51218 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 46239 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 73269 |
| IRS990EZ/TotalRevenueAmt | 0 | 78492 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Miscellaneous income 2087. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | to promote societal safety, charitable, and civic well being; civic & welfare; VSP: , , , ; none, 500. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Societal Safety Charitable and Civic Well Being; Civic & Welfare; Salem Educational Foundation: PO Box 1461, Salem, VA, 24153; none, 2700. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | promote societal safety charitable and civic well being; Civic & welfare; Salem High School: 400 Spartan Dr., Salem, VA, 24153; none, 1010. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Societal safety charitable and civic well being; civic & welfare; Christmas baskets: , , , ; none, 4185. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Societal safety charitable and civic well being; Civic & Well Being; WG Crotts: 404 8th Street, Salem, VA, 24153; none, 200. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Societal safety charitable and civic well being; Civic & Welfare; Chazlene: , , , ; none, 500. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | to promote societal safety ,charitable and civic well being; civic & welfare; Salem H.S.: 400 Spartan Drive, Salem, VA, 24153; none, 2500. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | License expense 450. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | UBTI expense (deducted from Tax expense) 882. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | tax expense 6940. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Interest expense 2572. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Banquet expense 2697. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Fundraising expense 2554. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Flower expense 103. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Miscellaneous expense 1483. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Notes payable 51218. 46239. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990EZ, Part I, Line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990EZ, Part I, Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990EZ, Part I, Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990EZ, Part I, Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990EZ, Part I, Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990EZ, Part I, Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990EZ, Part I, Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990EZ, Part I, Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Form 990EZ, Part II, Line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | James Martin |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5405622321 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Penguin Club Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PENG |
| ReturnHeader/Filer/EIN | 0 | 540741910 |
| ReturnHeader/Filer/PhoneNum | 0 | 5405622321 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 375 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Salem |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 24153 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 541790843 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Robert Cadd Inc PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 103 E Main Street |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Salem |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 24153 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5403752995 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Robert Cadd CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-28T13:46:47-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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