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Nonprofit · EIN 48-0309650

LIBERAL COUNTRY CLUB ASSOCIATION

Tax-exempt · LIBERAL, KS 67905

Financials

$1.2M$1.1M2023$1.1M$1M2024$1.3M$1.2M2025
Revenue Expenses · by fiscal year end
Financials of LIBERAL COUNTRY CLUB ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,256,586$1,180,876$75,710$540,656$9,782$530,874
December 31, 2024990$1,065,897$1,036,669$29,228$605,098$149,934$455,164
December 31, 2023990$1,154,556$1,133,826$20,730$615,749$189,938$425,811
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$135,007
Program service revenue
$1,090,017
Investment income
$1,699
Royalties
$113
Other revenue
$29,863

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$490,612
Salaries, compensation and benefits (total)
$490,612
Professional fundraising fees
$0
Occupancy
$45,727
Depreciation
$26,259

Balance sheet and other

Total assets, start of year
$605,098
Total assets, end of year
$540,656
Total liabilities, end of year
$9,782
Net assets, end of year
$530,874
Land, buildings and equipment
$339,498
Gross receipts
$1,256,586
Employees
29
Volunteers
0
Year formed
1921
State of legal domicile
KS

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, 2025, highest compensation first.

NameTitleHours / weekCompensation
ROD RILEYPRESIDENT
Trustee or director
1$0
RODNEY HAYTREASURER
Trustee or director
1$0
BRANDON HYDEDIRECTOR
Trustee or director
1$0
LANE FRYMIRESECRETARY
Trustee or director
1$0
MICKEY MILLSDIRECTOR
Trustee or director
1$0
BRETT JONESDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
ROD RILEYPRESIDENT
Trustee or director
1$0
RODNEY HAYTREASURER
Trustee or director
1$0
BRANDON HYDEDIRECTOR
Trustee or director
1$0
LANE FRYMIRESECRETARY
Trustee or director
1$0
MICKEY MILLSDIRECTOR
Trustee or director
1$0
BRETT JONESDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
ROD RILEYPRESIDENT
Trustee or director
1$0
RODNEY HAYTREASURER
Trustee or director
1$0
JIM BLOOMERDIRECTOR
Trustee or director
1$0
LANE FRYMIRESECRETARY
Trustee or director
1$0
DEREK MILLERDIRECTOR
Trustee or director
1$0
BRETT JONESDIRECTOR
Trustee or director
1$0

Address and contacts

Address (IRS master file)
PO BOX 2707, LIBERAL, KS 67905-2707
Principal officer (990 for 2025)
RODNEY HAY, PO BOX 2707, LIBERAL, KS 67905
Signed the 990
RODNEY HAY, TREASURER
Phone
(620) 624-8471
Return prepared by
HAY - RICE & ASSOCIATES CHTD

Mission

TO PROVIDE SERVICES FOR CLUB MEMBERS

990 for the year ended December 31, 2025

Program accomplishments

  • PROVIDE SERVICES FOR CLUB MEMBERS

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 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
48-0309650
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1934
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$540,656
Income (IRS master file)
$1,256,586

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,256,586$1,180,876$540,656XML
990December 2024$1,065,897$1,036,669$605,098XML
990December 2023$1,154,556$1,133,826$615,749XML
990December 2022$932,753$915,158$621,031IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––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 48-0309650).

Questions about LIBERAL COUNTRY CLUB ASSOCIATION

What is the EIN of LIBERAL COUNTRY CLUB ASSOCIATION?
The employer identification number (EIN) of LIBERAL COUNTRY CLUB ASSOCIATION is 48-0309650.
Is LIBERAL COUNTRY CLUB ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1934.
Are donations to LIBERAL COUNTRY CLUB ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does LIBERAL COUNTRY CLUB ASSOCIATION 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 LIBERAL COUNTRY CLUB ASSOCIATION 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 LIBERAL COUNTRY CLUB ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of LIBERAL COUNTRY CLUB ASSOCIATION?
The 990 for the year ended December 31, 2025 names RODNEY HAY.
Who are the officers and directors of LIBERAL COUNTRY CLUB ASSOCIATION?
The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
How much revenue does LIBERAL COUNTRY CLUB ASSOCIATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,256,586, expenses of $1,180,876 and total assets of $540,656 at year end.

Other nonprofits in LIBERAL

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