Nonprofit · EIN 23-6135559
CLUB 104
Tax-exempt · GREENSBURG, PA 15601
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2022 | 990 | $166,428 | $168,809 | -$2,381 | $59,093 | $0 | $59,093 |
Financial details: 990 for the year ended December 31, 2022
Revenue
- Contributions, gifts and grants
- $7,855
- Membership dues
- $7,855
- Program service revenue
- $0
- Investment income
- $0
- Net income from gaming
- $92,884
- Net income from sales of inventory
- $64,893
- Other revenue
- $158,573
Expenses
- Grants and similar amounts paid
- $35,242
- Compensation of officers, directors and key employees
- $46,627
- Other salaries and wages
- $25,953
- Salaries, compensation and benefits (total)
- $78,794
- Professional fundraising fees
- $0
- Accounting fees
- $1,895
- Occupancy
- $5,062
- Program services (functional)
- $164,775
- Management and general (functional)
- $4,034
Balance sheet and other
- Total assets, start of year
- $61,474
- Total assets, end of year
- $59,093
- Total liabilities, end of year
- $0
- Net assets, end of year
- $59,093
- Net assets without donor restrictions
- $59,093
- Gross receipts
- $302,039
- Employees
- 15
- Volunteers
- 50
- Year formed
- 2000
- State of legal domicile
- PA
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, 2022, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JANET MANLEY | CLUB MANAGER Officer | 40 | $46,627 |
| RICK SMAIL | HEAD TRUSTEE Trustee or director, Officer | 3 | $0 |
| HEATHER SLEASMAN | TRUSTEE Trustee or director, Officer | 3 | $0 |
| DANIEL HIXSON | TRUSTEE Trustee or director, Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 4532 STATE ROUTE 136, GREENSBURG, PA 15601-6414
- Principal officer (990 for 2022)
- JANET MANLEY, 4532 ROUTE 136, GREENSBURG, PA 15601
- Signed the 990
- JANET MANLEY, CLUB MANAGER
- Phone
- (724) 836-2029
- Return prepared by
- HORNER WIBLE & TEREK PC
Mission
TO PROVIDE PLEASURE AND RECREATION FOR MEMBERS OF THE ORGANIZATION.
Program accomplishments
- TO PROVIDE PLEASURE AND RECREATION FOR MEMBERS OF THE ORGANIZATION.Expenses $164,775 · grants $35,242 · revenue $158,573
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | Not on file |
| 2023 | December 31, 2023 | May 15, 2024 | Not on file |
At risk of automatic revocation
None of the last three returns is in the IRS public files. The IRS revokes tax-exempt status after three consecutive years without a return. Recent filings can take a few weeks to appear.
IRS record
- EIN
- 23-6135559
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N50)
- Assets (IRS master file)
- $59,093
- Income (IRS master file)
- $302,039
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2022 | $166,428 | $168,809 | $59,093 | XML |
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 23-6135559).
Questions about CLUB 104
- What is the EIN of CLUB 104?
- The employer identification number (EIN) of CLUB 104 is 23-6135559.
- Is CLUB 104 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 2024.
- Are donations to CLUB 104 tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CLUB 104 file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of CLUB 104 due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CLUB 104 last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2022.
- Who is the principal officer of CLUB 104?
- The 990 for the year ended December 31, 2022 names JANET MANLEY.
- Who are the officers and directors of CLUB 104?
- The 990 for the year ended December 31, 2022 lists 4 people; 1 received compensation from the organization, the highest $46,627 (JANET MANLEY, CLUB MANAGER).
- How much revenue does CLUB 104 have?
- On its 990 for the year ended December 31, 2022 it reported revenue of $166,428, expenses of $168,809 and total assets of $59,093 at year end.
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