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Nonprofit · EIN 46-0270909

LEMMON COUNTRY CLUB INC

Tax-exempt · LEMMON, SD 57638

Financials

$174K$149K2023$199K$170K2024
Revenue Expenses · by fiscal year end
Financials of LEMMON COUNTRY CLUB INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$198,645$170,223$28,422$237,211$0$237,211
December 31, 2023990$174,213$149,314$24,899$208,789$0$208,789
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$86,111
Investment income
$1,678
Net income from fundraising events
$22,585
Net income from sales of inventory
$75,737
Other revenue
$110,856

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Other salaries and wages
$49,175
Salaries, compensation and benefits (total)
$49,175
Professional fundraising fees
$0
Occupancy
$14,443
Depreciation
$7,318
Program services (functional)
$170,223

Balance sheet and other

Total assets, start of year
$208,789
Total assets, end of year
$237,211
Total liabilities, end of year
$0
Net assets, end of year
$237,211
Land, buildings and equipment
$138,166
Net assets without donor restrictions
$237,211
Gross receipts
$274,111
Employees
10

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
PRESTON ZORCPresident
Trustee or director
1$0
GARRETT SCHWEITZERVice President
Trustee or director
1$0
HEATHER DAUWENTreasurer
Trustee or director
1$0
LANDER BOLTETreasurer
Trustee or director
1$0
NEAL PINNOWSecretary
Trustee or director
1$0
JAY MOSEROFFICER
Trustee or director
1$0
DAVE JOHNSONOFFICER
Trustee or director
1$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
PRESTON ZORCPresident
Trustee or director
1$0
GARRETT SCHWEITZERVice President
Trustee or director
1$0
HEATHER DAUWENOFFICER
Trustee or director
1$0
LANDER BOLTETreasurer
Trustee or director
1$0
NEAL PINNOWSecretary
Trustee or director
1$0
JAY MOSEROFFICER
Trustee or director
1$0
DAVE JOHNSONOFFICER
Trustee or director
1$0

Address and contacts

Address (IRS master file)
PO BOX 88, LEMMON, SD 57638-0088
Signed the 990
MIKE LYON, GENERAL MANAGER
Phone
(605) 374-3176
Return prepared by
Mueller & Associates CPA LLC

Mission

PUBLIC GOLF COURSE

990 for the year ended December 31, 2024

Program accomplishments

  • A) OPERATION OF A BAR, CAFE AND CART SHEDS IN CITY OWNED CLUBHOUSE. ALL EXPENSES LISTED IN THIS REPORT PERTAIN TO THAT OPERATION UNDER LICENSE FROM THE CITY FOR THE BENEFIT OF ALL PERSONS USING THE GOLF COURSE ITSELF OR TO FUNDRAISING ACTIVITIES PERTAINING TO THAT. ALL PATRONS ARE ANNUAL OR GREEN FEE USERS OF THE CITY OF LEMMON GOLF COURSE.B) OPERATION OF THE CITY OWNED GOLF COURSE. THE TREASURER OF THE LEMMON COUNTRY CLUB RECEIVED AS AN AGENT OF THE CITY OF LEMMON AND DEPOSITED INTO A SEPARATE ACCOUNT. GREEN FEES AND ANNUAL DUES OF $42,871 WERE COLLECTED FROM WHICH THE COST OF MAINTENANCE FOR THE GOLF COURSE ARE PAID.
    Expenses $170,223

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, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
46-0270909
Tax-exempt status
501(c)(4): Social welfare organization
Donations deductible
No
Exempt since
1965
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$237,211
Income (IRS master file)
$274,111

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$198,645$170,223$237,211XML
990December 2023$174,213$149,314$208,789XML
990December 2022$182,247$137,648$208,890IRS
990December 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 46-0270909).

Questions about LEMMON COUNTRY CLUB INC

What is the EIN of LEMMON COUNTRY CLUB INC?
The employer identification number (EIN) of LEMMON COUNTRY CLUB INC is 46-0270909.
Is LEMMON COUNTRY CLUB INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1965.
Are donations to LEMMON COUNTRY CLUB INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does LEMMON 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 LEMMON COUNTRY CLUB INC 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 LEMMON COUNTRY CLUB INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who are the officers and directors of LEMMON COUNTRY CLUB INC?
The 990 for the year ended December 31, 2024 lists 7 people; 0 received compensation from the organization.
How much revenue does LEMMON COUNTRY CLUB INC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $198,645, expenses of $170,223 and total assets of $237,211 at year end.

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