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    <ReturnTs>2024-07-18T15:20:49-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>842303007</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ELITE TAX SERVICE AND BOOKKEEPING</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2815 N WHEELING AVE</AddressLine1Txt>
        <CityNm>MUNCIE</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>47303</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>881354314</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CARMEL GOLF CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CARM</BusinessNameControlTxt>
      <PhoneNum>3177108228</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4418 BLUE CREEK DRIVE</AddressLine1Txt>
        <CityNm>CARMEL</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46033</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DAMIAN G NEELD</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3175751040</PhoneNum>
      <SignatureDt>2024-04-29</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DAMIAN</PersonFirstNm>
        <PersonLastNm>NEELD</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>PAMELA B GRAY REASON</PreparerPersonNm>
      <PTIN>P00641877</PTIN>
      <PhoneNum>7652737307</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>10885</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>10885</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>10885</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>2736</SalariesOtherCompEmplBnftAmt>
      <PrintingPublicationsPostageAmt>10</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>9181</OtherExpensesTotalAmt>
      <TotalExpensesAmt>11927</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-1042</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>4287</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>3245</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>4287</BOYAmt>
        <EOYAmt>3245</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>4287</BOYAmt>
        <EOYAmt>3245</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>4287</BOYAmt>
        <EOYAmt>3245</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>GOLF INSTRUCTIONS AND SKILL ENHANCEMENTS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BTOOKSHIRE GOLF COURSE-GOLF INSTRUCTIONS AND SKILL ENHANCEMENT BENEFITED 32 PLAYERS $2220.00</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BROOKSHIRE GOLF COURSE GOLF INSTRUCTIONS AND SKILL ENHANCEMENTS BENEFITED 32 PLAYERS $640.00</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BROOKSHIRE GOLF COURSE GOLF INSTRUCTIONS AND SKILL ENHANCEMENT 30 PLAYERS $800.00</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAMIAN NEELD</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOTT BOWEN</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSHUA SHELTON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1557</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOUGLAS RIENKEN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>764</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>DAMIEN NEELD</PersonNm>
        <USAddress>
          <AddressLine1Txt>4418 BLUE CREEK DRIVE</AddressLine1Txt>
          <CityNm>CARMEL</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>46333</ZIPCd>
        </USAddress>
        <PhoneNum>3177108228</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus1YearAmt>10448</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>10448</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearAmt>10885</CurrentTaxYearAmt>
        <TotalAmt>10885</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <GovtFurnSrvcFcltsVl509Grp>
        <CurrentTaxYearAmt>10885</CurrentTaxYearAmt>
        <TotalAmt>10885</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus1YearAmt>10448</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21770</CurrentTaxYearAmt>
        <TotalAmt>32218</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>32218</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus1YearAmt>10448</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21770</CurrentTaxYearAmt>
        <TotalAmt>32218</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <DistributableAmountGrp>
        <CYAdjNetIncomeDistributableAmt>0</CYAdjNetIncomeDistributableAmt>
        <CYPct85AdjustedNetIncomeAmt>0</CYPct85AdjustedNetIncomeAmt>
        <CYTotalMinAstDistributableAmt>0</CYTotalMinAstDistributableAmt>
        <CYGreaterAdjustedMinimumAmt>0</CYGreaterAdjustedMinimumAmt>
        <CYIncomeTaxImposedPYAmt>0</CYIncomeTaxImposedPYAmt>
        <CYDistributableAsAdjustedAmt>0</CYDistributableAsAdjustedAmt>
      </DistributableAmountGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES APP AMOUNT 105 2) OTHER EXPENSES CREDIT CARD FEES AMOUNT 298 3) OTHER EXPENSES GOLF COURSE FEES AMOUNT 5720 4) OTHER EXPENSES INITIAL SET UP COSTS AMOUNT 2440 5) OTHER EXPENSES MEALS AND ENTERTAINMENT AMOUNT 85 6) OTHER EXPENSES OFFICE SUPPLIES AMOUNT 214 7) OTHER EXPENSES TRAVEL AND MEETINGS AMOUNT 319</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 EZ PAGE I,LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>APP 105 CREDIT CARD FEES 270 GOLFCOURSE FEES 5720 INITIAL SET UP COSTS 2440 MEALS AND ENTERTAINMENT 85 OFFICE SUPPLIES 214 TRAVEL AND MEETINGS 319 GRAND TOTAL USD 9181.00 THIS RETURN WAS ORIGINALLY FILED WITH A PAPER RETURN AND HAS TO BE ELECTRONICALLY FILED RETURN WAS FILED 4/29/24</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
