Flat Rock Club FY2023 filing

Not tax-deductible

Island Park, ID501(c)(7)Mutual / membership EIN 82-0131995Revenue $461K in FY2023Latest return filed Dec 15, 2025

On file with the IRSPo Box 469, 83429-0469 · Island Park, IDTax-exempt since Jun 1951

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $300 a year.

How does your 990 look to donors? Take the 10-Question Audit

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
98¢ of each $1 spent went to programs.
Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
6 mo
of spending, in cash
Looks good: 6.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
0.3% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 9 voting members
Concern: none of 9 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$461K
+26% vs prior year
Spent
$447K
To programs
98%
Net assets
$749K
By yearFY2020–FY2025
Revenue
$461K
FY2023▲ +26%
Tap a bar for its year
Revenue by fiscal year
FY2020$222K
FY2021$304K
FY2022$365K
FY2023$461K
FY2024$448K
FY2025$505K
Expenses
$447K
FY2023▲ +23%
Tap a bar for its year
Expenses by fiscal year
FY2020$214K
FY2021$330K
FY2022$365K
FY2023$447K
FY2024$491K
FY2025$485K
Net assets
$749K
FY2023▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$761K
FY2021$735K
FY2022$735K
FY2023$749K
FY2024$706K
FY2025$726K

From the FY2023 Form 990 (year ending October 2023) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

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% · $437K Management & general 2% · $11K

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

Something off? Claim to add context

Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Director
$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
President
$0Pt VII · Sec A
$0Pt VII · Sec A
See Flat Rock Club executive salaries →

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.

Questions for Flat Rock Club

Tap to ask. Flat Rock Club sees how many people are interested.

Your first name shows with your question. Flat Rock Club answers here, for everyone.

1 program · $420K · in their own filed words · FY2022
01

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

$420Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$461K
Ln 12
Gifts and grantsLn 1h$296K
Fees for servicesLn 2g$159K
Investment incomeLn 3$6K
Money outPt IX
$447K
Ln 25
Programscol B$437K
Managementcol C$11K
Owns and owesPt X
$749K
net assets · Ln 32
Cash and savingsLn 1–2$227K
Total assetsLn 16$751K
LiabilitiesLn 26$2K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$296K
Fees for servicesLn 2g$159K
Investment incomeLn 3$6K
Gains on assetsLn 7$0
Total revenueLn 12$461K
Assets in detailPt X, end of year
CashLn 1$227K
SavingsLn 2$0
Cash and savings togetherLn 1–2$227K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$510K
Other assetsLn 15$0
Total assetsLn 16$751K
LiabilitiesLn 26$2K
Net assetsLn 32$749K
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 FY23End FY23
Cash and savingsLn 1–2$215K$227K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$514K$510K
Total assetsLn 16$742K$751K
LiabilitiesLn 26$7K$2K
Net assetsLn 32$735K$749K
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$188K$188K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$16K$16K
Payroll taxesLn 10$17K$17K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$5K$5K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$5K$5K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$2K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$5K$5K
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$16K$16K
InsuranceLn 23$26K$26K
Other expenses (24a–d)Ln 24$124K$124K
All other expensesLn 24e$42K$41K$878
Total functional expensesLn 25$447K$437K$11K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Dec 15, 2025 $505K$485K$20K$726K 990 PDF
FY2024Filed with the IRS Mar 8, 2025 $448K$491K−$43K$706K 990 PDF
FY2023 ViewingFiled with the IRS Feb 6, 2024 $461K$447K$13K$749K 990 PDF
FY2022Filed with the IRS Jan 12, 2023 $365K$365K$39$735K 990 PDF
FY2021Filed with the IRS Dec 21, 2021 $304K$330K−$26K$735K 990 PDF
FY2020Filed with the IRS Jan 11, 2021 $222K$214K$8K$761K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $460,811 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $260,592$295,863
I-9 Program service revenuePrior year $103,115$158,778
I-10 Investment incomePrior year $1,133$6,170
I-11 Other revenue$0
I-12 Total revenuePrior year $364,840$460,811
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $211,994$220,547
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $152,807$226,823
I-18 Total expensesPrior year $364,801$447,370
I-19 Revenue less expensesPrior year $39$13,441
Part VI · Governance 0 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members0
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $460,811 across 9 lines filed
Lines not itemized here account for $80 of total revenue; see the IRS return.
VIII-1b Membership dues$295,863
VIII-1h Total contributions, gifts and grants$295,863
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $158,698$158,698
VIII-3 Investment incomeUnrelated business $6,170$6,170
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 $158,778 · Unrelated business $6,170$460,811
Part IX · Statement of functional expenses $447,370 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 $187,732$187,732
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $16,202$16,202
IX-10 Payroll taxesPrograms $16,613$16,613
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $4,942$4,942
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $4,775$4,775
IX-12 Advertising and promotionPrograms $1,367$1,367
IX-13 Office expensesPrograms $2,392$2,392
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $5,441$5,441
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 $16,342$16,342
IX-23 InsurancePrograms $26,401$26,401
IX-24 Other expenses (24a–d)Programs $123,648$123,648
IX-24e All other expensesPrograms $40,637 · Management $878$41,515
IX-25 Total functional expensesPrograms $436,775 · Management $10,595 · Fundraising $0$447,370
Part X · Balance sheet $751,163 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $214,828$227,364
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $13,008$14,243
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $514,441$509,556
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 assets$0
X-16 Total assetsStart of year $742,277$751,163
X-17 Accounts payable and accrued expensesStart of year $6,853$2,298
X-26 Total liabilitiesStart of year $6,853$2,298
X-27 Net assets without donor restrictionsStart of year $735,424$748,865
X-32 Total net assets or fund balancesStart of year $735,424$748,865
X-33 Total liabilities and net assetsStart of year $742,277$751,163
Part XI · Reconciliation of net assets $748,865 net assets at year end
XI-1 Total revenue$460,811
XI-2 Total expenses$447,370
XI-3 Revenue less expenses$13,441
XI-4 Net assets at start of year$735,424
XI-10 Net assets at end of year$748,865

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.