Flat Rock Club

Not tax-deductible

Island Park, ID501(c)(7)EIN 82-0131995

98¢ of each $1 spent went to programs.
Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average deficit $5K a year · 1% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3K
0.4% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$505K
+13% vs prior year
Spent
$485K
To programs
98%
Net assets
$726K
By yearFY2020–FY2025
Revenue
$505K
FY2025▲ +13%
Revenue by fiscal year
FY2020$222K
FY2021$304K
FY2022$365K
FY2023$461K
FY2024$448K
FY2025$505K
Expenses
$485K
FY2025▼ -1%
Expenses by fiscal year
FY2020$214K
FY2021$330K
FY2022$365K
FY2023$447K
FY2024$491K
FY2025$485K
Net assets
$726K
FY2025▲ +3%
Net assets by fiscal year
FY2020$761K
FY2021$735K
FY2022$735K
FY2023$749K
FY2024$706K
FY2025$726K

From the FY2025 Form 990 (year ending October 2025) · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1951.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $476K Management & general 2% · $9K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Flat Rock Club executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Flat Rock Club is a member-serving organization based in Island Park, ID.

Provided by the organization

This section is blank until Flat Rock Club claims this page.

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1 program service account for $478K of program spending, described in the organization's own filed words · FY2024.
01

Provide food, lodging and entertainment for members and their guests.

$478Kprogram expense

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By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$505K
Ln 12
Gifts and grantsLn 1h$354K
Fees for servicesLn 2g$149K
Investment incomeLn 3$2K
Money outPt IX
$485K
Ln 25
Programscol B$476K
Managementcol C$9K
Owns and owesPt X
$726K
net assets · Ln 32
Cash and savingsLn 1–2$81K
Total assetsLn 16$729K
LiabilitiesLn 26$3K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$354K
Fees for servicesLn 2g$149K
Investment incomeLn 3$2K
Gains on assetsLn 7$0
Total revenueLn 12$505K
Assets in detailPt X, end of year
CashLn 1$81K
SavingsLn 2$0
Cash and savings togetherLn 1–2$81K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$598K
Other assetsLn 15$1K
Total assetsLn 16$729K
LiabilitiesLn 26$3K
Net assetsLn 32$726K
OperationsPt I, VI
EmployeesI 52
Fiscal year endsHeaderOctober
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$106K$81K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$588K$598K
Total assetsLn 16$707K$729K
LiabilitiesLn 26$817$3K
Net assetsLn 32$706K$726K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$194K$194K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$19K$19K
Payroll taxesLn 10$24K$24K
Management feesLn 11a$0
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$4K$4K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$900$900
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$239$239
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$8K$8K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$25K$25K
InsuranceLn 23$20K$20K
Other expenses (24a–d)Ln 24$138K$138K
All other expensesLn 24e$45K$44K$973
Total functional expensesLn 25$485K$476K$9K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $505K$485K$20K$726K 990 PDF
FY2024 $448K$491K−$43K$706K 990 PDF
FY2023 $461K$447K$13K$749K 990 PDF
FY2022 $365K$365K$39$735K 990 PDF
FY2021 $304K$330K−$26K$735K 990 PDF
FY2020 $222K$214K$8K$761K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $504,882 across 9 lines filed
Lines not itemized here account for $40 of total revenue; see the IRS return.
VIII-1b Membership dues$353,922
VIII-1h Total contributions, gifts and grants$353,922
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $149,260$149,260
VIII-3 Investment incomeRelated to mission $1,660$1,660
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $150,960$504,882
Part IX · Statement of functional expenses $485,224 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $194,294$194,294
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $18,655$18,655
IX-10 Payroll taxesPrograms $24,317$24,317
IX-11a Management fees$0
IX-11b Legal feesManagement $3,019$3,019
IX-11c Accounting feesManagement $3,988$3,988
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $900$900
IX-12 Advertising and promotionPrograms $4,270$4,270
IX-13 Office expensesPrograms $239$239
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $7,860$7,860
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $25,336$25,336
IX-23 InsurancePrograms $19,628$19,628
IX-24 Other expenses (24a–d)Programs $137,990$137,990
IX-24e All other expensesPrograms $43,755 · Management $973$44,728
IX-25 Total functional expensesPrograms $476,344 · Management $8,880 · Fundraising $0$485,224
Part X · Balance sheet $728,589 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $106,448$81,071
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $7,986$47,744
X-8 Inventories for sale or useStart of year $215$215
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $588,008$598,086
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $4,123$1,473
X-16 Total assetsStart of year $706,780$728,589
X-17 Accounts payable and accrued expensesStart of year $817$2,968
X-26 Total liabilitiesStart of year $817$2,968
X-27 Net assets without donor restrictionsStart of year $705,963$725,621
X-32 Total net assets or fund balancesStart of year $705,963$725,621
X-33 Total liabilities and net assetsStart of year $706,780$728,589
Part XI · Reconciliation of net assets $725,621 net assets at year end
XI-1 Total revenue$504,882
XI-2 Total expenses$485,224
XI-3 Revenue less expenses$19,658
XI-4 Net assets at start of year$705,963
XI-10 Net assets at end of year$725,621

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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