Nonprofit · EIN 54-0741910
PENGUIN CLUB INC
Tax-exempt · SALEM, VA 24153
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $74,376 | $77,665 | -$3,289 | $361,718 | $59,484 | $302,234 |
| December 31, 2024 | 990-EZ | $78,492 | $73,269 | $5,223 | $351,762 | $46,239 | $305,523 |
| December 31, 2023 | 990-EZ | $77,827 | $69,958 | $7,869 | $351,518 | $51,218 | $300,300 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $47,967
- Program service revenue
- $9,911
- Investment income
- $1,527
- Net income from sales of inventory
- $13,119
- Other revenue
- $1,852
Expenses
- Grants and similar amounts paid
- $6,449
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $4,080
- Occupancy
- $49,183
- Printing, publications and postage
- $1,224
- Other expenses
- $16,729
Balance sheet and other
- Total assets, start of year
- $351,762
- Total assets, end of year
- $361,718
- Total liabilities, end of year
- $59,484
- Net assets, end of year
- $302,234
- Cash, savings and investments
- $75,058
- Land and buildings
- $286,660
- Gross receipts
- $87,772
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Richard Kessler | President | 2 | $0 |
| Jim Martin | Vice President | 1 | $0 |
| Jimmy Fender | Secretary | 1 | $0 |
| Todd Parsons | Treasurer | 1 | $0 |
| Richard Kessler | Director | 1 | $0 |
| Jim Martin | Director | 1 | $0 |
| Kevin Fletcher | Director | 1 | $0 |
| Melvin Dickerson | Director | 1 | $0 |
| Travis Miles | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Craig Cooper | President | 2 | $0 |
| Kevin Fletcher | Vice President | 1 | $0 |
| Richard Kesler | Secretary | 1 | $0 |
| James Martin | Treasurer | 1 | $0 |
| Melvin Dickenson | Director | 1 | $0 |
| Allen Neal | Director | 1 | $0 |
| Don Holter | Director | 1 | $0 |
| Scott Witt | Director | 1 | $0 |
| Ted Dyer | Director | 1 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Scott Witt | President | 2 | $0 |
| Craig Cooper | Vice President | 1 | $0 |
| Kevin Flectcher | Secretary | 1 | $0 |
| James Martin | Treasurer | 1 | $0 |
| Melvin Dickenson | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 375, SALEM, VA 24153-0375
- Signed the 990-EZ
- Todd Parsons, Treasurer
- Phone
- (540) 562-2321
- Return prepared by
- Robert Cadd Inc PC
Mission
Social and Recreational
Program accomplishments
- social and recreational
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 54-0741910
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1969
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N50)
- Assets (IRS master file)
- $361,718
- Income (IRS master file)
- $87,772
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $74,376 | $77,665 | $361,718 | XML |
| 990-EZ | December 2024 | $78,492 | $73,269 | $351,762 | XML |
| 990-EZ | December 2023 | $77,827 | $69,958 | $351,518 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | 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 54-0741910).
Questions about PENGUIN CLUB INC
- What is the EIN of PENGUIN CLUB INC?
- The employer identification number (EIN) of PENGUIN CLUB INC is 54-0741910.
- Is PENGUIN CLUB INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1969.
- Are donations to PENGUIN CLUB INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PENGUIN 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 PENGUIN CLUB INC 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 PENGUIN CLUB INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of PENGUIN CLUB INC?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does PENGUIN CLUB INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $74,376, expenses of $77,665 and total assets of $361,718 at year end.
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