Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 45-2776749

L & F CLUB INC

Tax-exempt (reinstated) · OCALA, FL 34471

Financials

$46K$57K2024$67K$56K2025
Revenue Expenses · by fiscal year end
Financials of L & F CLUB INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$66,688$56,133$10,555$33,708–$33,708
December 31, 2024990-EZ$45,777$56,800-$11,023$23,153–$23,153
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$30,000
Membership dues
$37,511
Program service revenue
$0
Investment income
$0
Net income from sales of inventory
-$823

Expenses

Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$4,552
Occupancy
$36,322
Other expenses
$15,259
Program services (functional)
$56,133

Balance sheet and other

Total assets, start of year
$23,153
Total assets, end of year
$33,708
Total liabilities, end of year
–
Net assets, end of year
$33,708
Cash, savings and investments
$33,708
Gross receipts
$67,511

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-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
NEIL FOSKEYPRESIDENT20$0
ERIC HEINEMANNVICE PRESIDENT5$0
TAI DEMARISTREASURER5$0
KRISTINA EHMANNSECRETARY5$0
STEVE GEOHEGANMAL5$0
BILLY SPIVEYMAL5$0
DON SCOTTMAL5$0
TAMMIE BREEDLOVEMANAGER40$0
990-EZ for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensation
NEIL FOSKEYPRESIDENT20$0
ERIC HEINEMANNVICE PRESIDENT5$0
TAI DEMARISTREASURER5$0
KRISTINA EHMANNSECRETARY5$0
STEVE GEOHEGANMAL5$0
BILLY SPIVEYMAL5$0
DON SCOTTMAL5$0
TAMMIE BREEDLOVEMANAGER40$0

Address and contacts

Address (IRS master file)
616 S PINE AVE, OCALA, FL 34471-0998
In care of
% CINDY BUSCHER
Mailing address (990-N for 2023)
616 S Pine Ave, Ocala FL 34471
Principal officer (990-N for 2023)
Michelle M Pepin, 616 S Pine Ave, Ocala FL 34471
Signed the 990-EZ
NEIL FOSKEY, PRESIDENT
Phone
(352) 414-9194
Return prepared by
SALT ACCOUNTING SERVICES LLC

Mission

All-inclusive recovery club that provides a safe, substance-free, supportive environment for individuals in recovery from addiction or seeking support for lifes challenges

990-EZ for the year ended December 31, 2025

Program accomplishments

  • Total expenses for operating the facilty (recovery club)
    Expenses $56,133

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-N on file

File the 2026 990-EZ for L & F CLUB INC

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
45-2776749
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2012
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$33,708
Income (IRS master file)
$67,511

Revocation and reinstatement

Exemption revoked
May 15, 2010
Posted by the IRS
October 8, 2012
Reinstated
Effective November 15, 2011

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$66,688$56,133$33,708XML
990-EZDecember 2024$45,777$56,800$23,153XML
990-N for 2023
Officer: Michelle M Pepin
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2020December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: David Murphy
December 31, 2019≤ $50,000 receipts––e-Postcard

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 45-2776749).

Questions about L & F CLUB INC

What is the EIN of L & F CLUB INC?
The employer identification number (EIN) of L & F CLUB INC is 45-2776749.
Is L & F CLUB INC tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective November 15, 2011.
Are donations to L & F CLUB INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does L & F CLUB INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of L & F CLUB INC due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did L & F CLUB INC last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who is the principal officer of L & F CLUB INC?
The 990-N for 2023 names Michelle M Pepin.
Who are the officers and directors of L & F CLUB INC?
The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
How much revenue does L & F CLUB INC have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $66,688, expenses of $56,133 and total assets of $33,708 at year end.

Other nonprofits in OCALA

All nonprofits in OCALA · Florida · Mental health and crisis intervention