Nonprofit · EIN 61-0446195
LEBANON COUNTRY CLUB INC
Tax-exempt · LEBANON, KY 40033
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990 | $355,105 | $325,784 | $29,321 | $469,515 | $65,538 | $403,977 |
| October 31, 2024 | 990 | $348,401 | $310,011 | $38,390 | $446,877 | $96,114 | $350,763 |
| October 31, 2023 | 990 | $588,184 | $369,497 | $218,687 | $450,700 | $157,975 | $292,725 |
Financial details: 990 for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $314,961
- Investment income
- $0
- Net income from fundraising events
- $9,682
- Net income from sales of inventory
- $30,462
- Other revenue
- $40,144
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $116,648
- Salaries, compensation and benefits (total)
- $131,630
- Professional fundraising fees
- $0
- Legal fees
- $900
- Accounting fees
- $6,500
- Occupancy
- $125,008
- Depreciation
- $21,395
- Program services (functional)
- $325,784
Balance sheet and other
- Total assets, start of year
- $446,877
- Total assets, end of year
- $469,515
- Total liabilities, end of year
- $65,538
- Net assets, end of year
- $403,977
- Land, buildings and equipment
- $445,020
- Gross receipts
- $447,874
- Employees
- 8
- Year formed
- 1949
- State of legal domicile
- KY
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 October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES SMITH | PRESIDENT Officer | – | $0 |
| ALEX SMITH | VICE PRESIDE Officer | – | $0 |
| ALEXIS RALEY | TREASURER Officer | – | $0 |
| JENNIFER WHEELER | SECRETARY Officer | – | $0 |
| PAT DAUGHERTY | TRUSTEE Trustee or director | – | $0 |
| NICK ROGERS | TRUSTEE Trustee or director | – | $0 |
| SCOTT SPALDING | TRUSTEE Trustee or director | – | $0 |
| TREY ABELL | TRUSTEE Trustee or director | – | $0 |
| MICHAEL SOUTHALL | TRUSTEE Trustee or director | – | $0 |
990 for the year ended October 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES SMITH | PRESIDENT Officer | – | $0 |
| ALEX SMITH | VICE PRESIDE Officer | – | $0 |
| ALEXIS RALEY | TREASURER Officer | – | $0 |
| JENNIFER WHEELER | SECRETARY Officer | – | $0 |
| PAT DAUGHERTY | TRUSTEE Trustee or director | – | $0 |
| NICK ROGERS | TRUSTEE Trustee or director | – | $0 |
| SCOTT SPALDING | TRUSTEE Trustee or director | – | $0 |
| TREY ABELL | TRUSTEE Trustee or director | – | $0 |
| MICHAEL SOUTHALL | TRUSTEE Trustee or director | – | $0 |
990 for the year ended October 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES SMITH | PRESIDENT Officer | 2 | $0 |
| STEVE SCHWARTZ | VICE PRESIDE Officer | 2 | $0 |
| JANICE ROYALTY | TREASURER Officer | 2 | $0 |
| JENNIFER WHEELER | SECRETARY Officer | 2 | $0 |
| PAT DAUGHERTY | TRUSTEE Trustee or director | 2 | $0 |
| NICK ROGERS | TRUSTEE Trustee or director | 2 | $0 |
| ALEX SMITH | TRUSTEE Trustee or director | 2 | $0 |
| TREY ABELL | TRUSTEE Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 626, LEBANON, KY 40033-0626
- Principal officer (990 for 2024)
- JAMES SMITH, P O BOX 626, LEBANON, KY 40033
- Signed the 990
- JAMES SMITH, PRESIDENT
- Phone
- (270) 692-3541
- Return prepared by
- WHITE AND COMPANY PSC
Mission
SOCIAL GOLF AND SWIM CLUB
Program accomplishments
- SOCIAL GOLF & SWIM CLUBExpenses $292,653
- SOCIAL GOLF AND SWIM CLUBExpenses $33,131
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 October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | October 31, 2026 | March 15, 2027 | Not due yet |
| 2024 | October 31, 2025 | March 16, 2026 | 990 on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990 on file |
IRS record
- EIN
- 61-0446195
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1986
- Accounting year ends
- October
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $469,515
- Income (IRS master file)
- $447,874
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | October 2025 | $355,105 | $325,784 | $469,515 | XML |
| 990 | October 2024 | $348,401 | $310,011 | $446,877 | XML |
| 990 | October 2023 | $588,184 | $369,497 | $450,700 | XML |
| 990 | October 2022 | $371,949 | $388,770 | $72,502 | IRS |
| 990 | October 2021 | – | – | – | IRS |
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 61-0446195).
Questions about LEBANON COUNTRY CLUB INC
- What is the EIN of LEBANON COUNTRY CLUB INC?
- The employer identification number (EIN) of LEBANON COUNTRY CLUB INC is 61-0446195.
- Is LEBANON COUNTRY CLUB INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1986.
- Are donations to LEBANON COUNTRY CLUB INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LEBANON COUNTRY 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 LEBANON COUNTRY CLUB INC due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEBANON COUNTRY CLUB INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended October 2025.
- Who is the principal officer of LEBANON COUNTRY CLUB INC?
- The 990 for the year ended October 31, 2025 names JAMES SMITH.
- Who are the officers and directors of LEBANON COUNTRY CLUB INC?
- The 990 for the year ended October 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does LEBANON COUNTRY CLUB INC have?
- On its 990 for the year ended October 31, 2025 it reported revenue of $355,105, expenses of $325,784 and total assets of $469,515 at year end.
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