TY 2018 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) MIKE ANDERSON......................................................................
PRESIDENT

0.20
.................

(2) JOHN D ONG......................................................................
DIRECTOR

0.20
.................

(3) JOHN A MACDONALD......................................................................
TREASURER

0.20
.................

(4) JOHN BERGFELD......................................................................
DIRECTOR

0.20
.................

(5) DAVID E SCHULLER......................................................................
DIRECTOR

0.20
.................

(6) LES JACOBS......................................................................
DIRECTOR

0.20
.................

(7) GRANT DOUGLASS......................................................................
SECRETARY

0.20
.................

(8) DAN MURTAGH......................................................................
DIRECTOR

0.20
.................

(9) STEVE SESSLER......................................................................
ASS'T SEC/MGR

40.00
.................

75,106

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2018

Open to Public
Inspection

Name of the organization

THE CASTALIA TROUT CLUB COMPANY

Employer identification number

34-4201540

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	THE CLUB HAS VOTING MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7B	MEMEBERS APPROVE AT THE ANNUAL BOARD MEETING BY PROXIES.
FORM 990, PART VI, SECTION B, LINE 11B	OFFICER REVIEWS RETURN BEFORE FILING
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD OF DIRECTORS GO INTO EXECUTIVE SESSION TO DISCUSS THE COMPENSATION FOR MANAGERS AND ASSISTANT SECRETARY.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE CLUB'S OFFICE UPON REQUEST.
FORM 990, PART IX, LINE 24E	UTILITIES : PROGRAM SERVICE EXPENSES 2,281. MANAGEMENT AND GENERAL EXPENSES 19,449. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,730. MAINTENANCE : PROGRAM SERVICE EXPENSES 19,459. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,459. GROUND AND STREAM MAINTENANCE : PROGRAM SERVICE EXPENSES 18,774. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,774. CLUBHOUSE SUPPLIES : PROGRAM SERVICE EXPENSES 15,587. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,587. REAL ESTATE TAXES : PROGRAM SERVICE EXPENSES 8,883. MANAGEMENT AND GENERAL EXPENSES 6,701. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,584. FUEL AND OIL : PROGRAM SERVICE EXPENSES 8,557. MANAGEMENT AND GENERAL EXPENSES 3,156. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,713. VEHICLE EXPENSE : PROGRAM SERVICE EXPENSES 6,999. MANAGEMENT AND GENERAL EXPENSES 231. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,230. REFUSE SERVICE : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,913. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,913. TELEPHONE : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,232. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,232. TROUT EGGS : PROGRAM SERVICE EXPENSES 2,141. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,141. DONATIONS : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,660. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,660. USE TAX : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,457. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,457. MISCELLANEOUS : PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 729. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 729.
PART XI - LINE 2C EXPLANATION	THE OVERSIGHT PROCESS AND SELECTION PROCESS DID NOT CHANGE FROM LAST YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2018

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: SOCIAL FACILITY ORGANIZED FOR REASONS RELATING TO FISHING AND PROPAGATION OF FISH AND GAME. DINING AND LODGING FACILITIES ARE PROVIDED TO THOSE MEMBERS WHO MUST TRAVEL.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	8
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	8
5	Total number of individuals employed in calendar year 2018 (Part V, line 2a) ......	5	12
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	17,006
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	16,006

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	649,156	527,882
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	55,509	280
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	17,561	16,641
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	722,226	544,803
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	316,947	221,205
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	379,787	524,380
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	696,734	745,585
19	Revenue less expenses. Subtract line 18 from line 12.......	25,492	-200,782
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	2,131,771	1,905,041
21	Total liabilities (Part X, line 26).............	291,674	266,761
22	Net assets or fund balances. Subtract line 21 from line 20.....	1,840,097	1,638,280

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 312,493 including grants of $ ) (Revenue $ )
	EXPENSES RELATING TO THE PROPAGATION OF FISH AND THE UPKEEP OF STREAMS FOR THE BENEFIT OF MEMBERS TO FISH.

4b	(Code: ) (Expenses $ 250,882 including grants of $ ) (Revenue $ )
	RENTAL OF THE DINING ROOM AND CLUBHOUSE FOR THE BENEFIT OF MEMBERS.

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses563,375

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	75,106	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$
h Total. Add lines 1a-1f.......

		Business Code
2a	DUES AND ASSESSMENTS	713990	457,460	457,460
b	DINING ROOM AND CLUB H	713990	42,037	42,037
c	OTHER OPERATING REVENU	713990	36,765	36,765
d	INITIATION FEES	713990	15,000	15,000
e	GUEST FEES	713990	11,138	11,138
f	All other program service revenue.		-34,518	-34,518
g	Total. Add lines 2a–2f ....		527,882

3 Investment income (including dividends, interest, and othersimilar amounts) ......			280		280
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss)......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss).....
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
	a		4,189
b	Less: cost of goods sold ..b		4,274
c	Net income or (loss) from sales of inventory..			-85			-85
Business Code			Miscellaneous Revenue
11a	SCRAP/MISCELLANEOUS IN		900099	16,726		16,726
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			16,726
12	Total revenue. See Instructions......			544,803	527,882	17,006	-85

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21
2	Grants and other assistance to domestic individuals. See Part IV, line 22
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, line 15 and 16.
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....	75,106	18,603	56,503
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages	67,181	67,181
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	7,798		7,798
9	Other employee benefits .......	57,520	39,941	17,579
10	Payroll taxes ...........	13,600	10,318	3,282
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	12,295		12,295
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....
13	Office expenses .......	5,404		5,404
14	Information technology ......
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	9,651		9,651
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	122,649	96,970	25,679
23	Insurance ...
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	TAXES	2,491		2,491
b	CLUBHOUSE RENTALS	184,809	184,809
c	SUPPLIES	36,772	36,772
d	TROUT FOOD PURCHASE	26,100	26,100
e	All other expenses	124,209	82,681	41,528
25	Total functional expenses. Add lines 1 through 24e	745,585	563,375	182,210	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			127,912	1	83,841
2	Savings and temporary cash investments .........			83,280	2	83,504
3	Pledges and grants receivable, net ......			86,185	3	16,667
4	Accounts receivable, net .............			21,491	4	18,660
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L .............
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L ..............
					6
7	Notes and loans receivable, net ....				7
8	Inventories for sale or use ........			16,889	8	17,565
9	Prepaid expenses and deferred charges ......			5,555	9	443
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	3,018,923
b	Less: accumulated depreciation	10b	1,337,400	1,786,586	10c	1,681,523
11	Investments—publicly traded securities .			3,873	11	2,838
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 34)...			2,131,771	16	1,905,041

17	Accounts payable and accrued expenses .....	81,674	17	91,761
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..		22
23	Secured mortgages and notes payable to unrelated third parties ..	210,000	23	175,000
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	291,674	26	266,761

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets	1,840,097	27	1,638,280
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....		30
31	Paid-in or capital surplus, or land, building or equipment fund ...		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	1,840,097	33	1,638,280
34	Total liabilities and net assets/fund balances ........	2,131,771	34	1,905,041

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....	60,790		60,790
b	Buildings ....	441,019	352,159	88,860
c	Leasehold improvements
d	Equipment ....	336,663	295,366	41,297
e	Other .....	2,180,451	689,875	1,490,576
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				1,681,523

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII