2025-08-21T15:53:07-05:00 2024-12-31 200493669 BARNES WENDLING CPAS LLC 5002 TIMBER COMMONS DRIVE SANDUSKY OH 44870 990 2024-01-01 344341624 ROCKWELL SPRINGS TROUT CLUB ROCK 4196847971 1581 C R 310 CLYDE OH 43410 DONNA HERMAN ASSISTANT TREASURER 4196847971 2025-08-11 1 1 DONALD P HANCK CPA ABV CFF P00014939 4196263627 2025-08-11 2024 2025-03-06 01:10:19Z DONNA HERMAN 1581 C R 310 CLYDE OH 43410 3571731 0 X WWW.ROCKWELLSPRINGSTROUTCLUB.COM X 1900 OH ROCKWELL SPRINGS TROUT CLUB IS AND SHALL REMAIN A RESPITE FOR ITS MEMBERS, THEIR FAMILIES AND GUESTS THROUGH THE USE AND PRESERVATION OF ITS RESOURCES; MAINTAINING COMFORTABLE LODGING AND DINING SERVICES WHILE PROVIDING A TOP TIER TROUT FISHING EXPERIENCE FOR THE RELAXATION AND ENJOYMENT OF FLY-FISHERS, FROM NOVICE TO EXPERT. 10 10 46 10 110292 106907 1075340 1243446 154186 26600 84383 110292 99351 -20955 1413260 1359383 0 0 0 0 494038 414693 0 0 0 801734 848409 1295772 1263102 117488 96281 6055072 6111671 1182516 1134575 4872556 4977096 X ROCKWELL SPRINGS TROUT CLUB IS AND SHALL REMAIN A RESPITE FOR ITS MEMBERS, THEIR FAMILIES AND GUESTS THROUGH THE USE AND PRESERVATION OF ITS RESOURCES; MAINTAINING COMFORTABLE LODGING AND DINING SERVICES WHILE PROVIDING A TOP TIER TROUT FISHING EXPERIENCE FOR THE RELAXATION AND ENJOYMENT OF FLY-FISHERS, FROM NOVICE TO EXPERT. 0 0 2056422 1247206 OPERATION OF SOCIAL AND RECREATIONAL CLUB PROVIDING PRIVATE TROUT FISHING, CLUBHOUSE AND LODGING FACILITIES FOR CLUB MEMBERS AND THEIR GUESTS. 2056422 0 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 1 46 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X DONNA HERMAN 4196847971 1581 C R 310 CLYDE OH 43410 MARCEL MYLEN DIRECTOR 1.00 X 0 0 0 RICHARD SIEGFRIED DIRECTOR 1.00 X 0 0 0 GARY ZDOLSHEK DIRECTOR 1.00 X 0 0 0 JAMES SANFILIPPO TREASURER 1.00 X X 0 0 0 HALL DILLON DIRECTOR 1.00 X 0 0 0 WILLIAM TROXIL DIRECTOR 1.00 X 0 0 0 GORDON ADAMS DIRECTOR 1.00 X 0 0 0 JEFF MATTLIN PRESIDENT 1.00 X X 0 0 0 JOHN COPPELER VICE-PRESIDENT 1.00 X X 0 0 0 BRETT W SWASEY DIRECTOR 1.00 X 0 0 0 JACOB SMITH MANAGER 40.00 X 87964 0 9261 DONNA HERMAN ASSISTANT TREASURER 40.00 X 67891 0 8513 155855 0 17774 0 0 0 0 0 1241446 2000 1243446 LOCKER FEES 110000 26600 26600 26600 121562 121562 959517 957817 12970 1700 -12970 -11270 -11270 1192234 1241561 -49327 -49327 MISCELLANEOUS REVENUE 110000 28372 28372 28372 1359383 5645 110292 0 150555 130322 23164 110652 31434 1729 14943 328681 46801 UBIT 25974 REPAIR AND MAINTENANCE 150174 UTILITIES 113449 FUEL 56490 78734 1263102 1860190 1755855 945158 1022481 103890 90148 324285 322638 92814 86907 7577001 4930430 2531437 2646571 197298 187071 6055072 6111671 203299 201406 965870 928244 13347 4925 1182516 1134575 X 4762740 4856891 109816 120205 4872556 4977096 6055072 6111671 96281 8259 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 90164 9016 99180 78848 11316 90164 94100 -15252 78848 85046 9054 94100 73914 11132 85046 0.43000 0.57000 0 0 494265 494265 3771628 2811883 959745 1694369 1035020 659349 1616739 1083527 533212 2646571 4925 4925 X 2607994 8259 1242081 1250340 1357654 1729 1729 1359383 2503454 1242081 1242081 1261373 1729 1729 1263102 PART X, LINE 2: THE CLUB IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE IN REGARD TO MEMBERS' TRANSACTIONS. CERTAIN NON-MEMBER RELATED INCOME AND EARNINGS ON INVESTMENTS ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT). THE CLUB EVALUATES AT EACH STATEMENT OF FINANCIAL POSITION DATE UNCERTAIN TAX POSITIONS TAKEN, IF ANY, TO DETERMINE THE NEED TO RECORD LIABILITIES FOR TAXES, PENALTIES, AND INTEREST. THE CLUB DID NOT IDENTIFY ANY MATERIAL UNRECOGNIZED TAX BENEFITS UPON EVALUATION OF TAX POSITIONS TAKEN AND THEREFORE, THERE WAS NO MATERIAL EFFECT ON THE CLUBS FINANCIAL CONDITION OR RESULTS OF OPERATIONS. THE CLUBS POLICY IS TO RECORD INTEREST AND PENALTIES ON UNCERTAIN TAX PROVISIONS AS INCOME TAX EXPENSE. AS OF DECEMBER 31, 2024 AND 2023, THE CLUB HAS NO ACCRUED TAXES, INTEREST, OR PENALTIES RELATED TO UNCERTAIN INCOME TAX POSITIONS. THE CLUB ESTIMATES THE UNRECOGNIZED TAX BENEFIT WILL NOT CHANGE SIGNIFICANTLY WITHIN THE NEXT TWELVE MONTHS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOOD SOLD EXPENSES 1,242,081. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOOD SOLD EXPENSES 1,242,081. 1 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION WITH SEVERAL CLASSES. SENIOR MEMBERSHIP IS THE STANDARD MEMBERSHIP AND HAS VOTING RIGHTS. SENIOR EMERITUS MEMBERSHIP IS GRANTED UPON AGE AND YEARS OF MEMBERSHIP REACHES ONE HUNDRED AGGREGATE. JUNIOR MEMBERSHIP IS AVAILABLE FOR APPLICANTS 39 YEARS OF AGE OR LESS AND DO NOT HAVE VOTING RIGHTS. JUNIOR MEMBERS BECOME SENIOR MEMBERS UPON REACHING AGE 40. SOCIAL MEMBERSHIPS ARE AVAILABLE AS A NON-FISHING MEMBERSHIP AND DO NOT HAVE VOTING RIGHTS. NONRESIDENT MEMBERSHIP IS A DESIGNATION OF BOTH JUNIOR AND SENIOR MEMBERS WHO LIVE MORE THAN 250 MILES FROM THE CLUB AND HAVE NO VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ARE ACCEPTED THROUGH AN APPLICATION PROCESS AND IS DISTRIBUTED TO CLUB MEMBERSHIP FOR ACCEPTANCE. MEMBERSHIPS ARE APPROVED THROUGH A REVIEW COMMITTEE AND THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE DECISIONS OF THE BOARD OF DIRECTORS ARE APPROVED AT THE ANNUAL MEETING OF THE SENIOR MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B COPIES OF FORM 990 ARE MADE AVAILABLE TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C THE CLUB REQUIRES EACH BOARD MEMEBER TO COMPLETE AND SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PROCESS FOR TOP OFFICIAL - THE PAID MANAGER POSITION IS SUBJECT TO REVIEW AND APPROVAL THROUGH THE BOARD OF DIRECTORS, FOLLOWING THE ANNUAL MEETING IN AN EXECUTIVE SESSION. COMPENSATION COMPARABLES ARE USED TO DETERMINE APPROPRIATE SALARY. COMPENSATION PROCESS FOR OFFICERS - THE ASSISTANT TREASURER POSITION IS A PAID POSITION WHICH IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS, FOLLOWING THE ANNUAL MEETING IN AN EXECUTIVE SESSION. COMPENSATION COMPARABLES ARE USED TO DETERMINE APPROPRIATE SALARY. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC WITH A WRITTEN REQUEST TO THE CLUB MANAGER AT THE CLUB'S PLACE OF BUSINESS. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.