TY 2023 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/1099-NEC)

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

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

(1) PETER USALIS......................................................................
PRESIDENT

0.00
.................

(2) JOHN SWINIARSKI......................................................................
VICE PRESIDENT

0.00
.................

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

0.00
.................

(4) CATHERINE SZMYD......................................................................
FINANCIAL SECRETARY

0.00
.................

(5) JOAN CHANE......................................................................
AUDITOR

0.00
.................

(6) JAN LANKOWSKI......................................................................
AUDITOR

0.00
.................

(7) MARY ANN CITRONI......................................................................
SARGENT AT ARMS

0.00
.................

(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/1099-NEC)

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

(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 0

	(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 July 25, 2006, 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)

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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

POLISH RUSSIAN LITHUANIAN AMERICAN
CITIZENS CLUB

Employer identification number

04-2150528

Return Reference	Explanation
Form 990, Part VI, Section B, line 11b	NO REVIEW WAS OR WILL BE CONDUCTED.
Form 990, Part VI, Section C, line 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC.
Form 990, Part IX, line 24e	MEMBER ACTIVITIES: Program service expenses 14,404. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,404. BAR EXPENSE: Program service expenses 10,614. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,614. CLUB EXPENSE: Program service expenses 9,365. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,365. MEALS TAXES: Program service expenses 9,175. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,175. PLOWING: Program service expenses 6,715. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,715. CABLE EXPENSE: Program service expenses 5,863. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,863. TRASH REMOVAL: Program service expenses 4,740. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,740. ELECTRICAL REPAIR: Program service expenses 4,459. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,459. PAYROLL PROCESSING: Program service expenses 2,218. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,218. COMPUTER AND INTERNET: Program service expenses 2,160. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,160. LICENSE AND PERMITS: Program service expenses 1,900. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,900. CREDIT CARD FEES: Program service expenses 1,849. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,849. DISHWASHER LEASE: Program service expenses 1,635. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,635. SPONSORSHIP: Program service expenses 1,150. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,150. COPIER LEASE: Program service expenses 1,070. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,070. CLEANING EXPENSE: Program service expenses 505. Management and general expenses 0. Fundraising expenses 0. Total expenses 505. BANK CHARGES: Program service expenses 320. Management and general expenses 0. Fundraising expenses 0. Total expenses 320. PERSONAL PROPERTY TAXES: Program service expenses 306. Management and general expenses 0. Fundraising expenses 0. Total expenses 306. DONATION: Program service expenses 20. Management and general expenses 0. Fundraising expenses 0. Total expenses 20.

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

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO GIVE AID AND ASSIST NATURALIZING AND TO UNITE MEN AND WOMEN OF POLISH, RUSSIAN AND LITHUANIAN DECENT.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	0
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	0
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	16
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	37,326	49,000
9	Program service revenue (Part VIII, line 2g) .........	174,872	232,651
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	12	16
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	82,816	120,744
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	295,026	402,411
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	5,521	9,740
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)	96,998	133,363
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)....	225,044	284,270
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	327,563	427,373
19	Revenue less expenses. Subtract line 18 from line 12.......	-32,537	-24,962
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	720,586	691,910
21	Total liabilities (Part X, line 26).............	540,163	536,449
22	Net assets or fund balances. Subtract line 21 from line 20.....	180,423	155,461

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 389,318 including grants of $ 9,740 ) (Revenue $ )
	SCHOLARSHIPS IN THE AMOUNT OF $9,740 WERE AWARDED IN 2023 FROM THE ORGANIZATION.

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












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












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses389,318

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	0	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	48,790
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	210

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		49,000

		Business Code
2a	NON-MEMBER FUNCTIONS	900099	179,031	179,031
b	MEMBER ACTIVITIES	900099	33,038	33,038
c	CHURCH RENTAL INCOME	900099	20,800	20,800
d	HALL RENTALS	900099	4,050	4,050
e	KITCHEN RENTAL INCOME	900099	1,550	1,550
f	All other program service revenue.		-5,818	-5,818
g	Total. Add lines 2a–2f .....		232,651

3 Investment income (including dividends, interest, and othersimilar amounts) ......			16	16
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a	96,045
b	Less: direct expenses ...		8b	82,684
c	Net income or (loss) from fundraising events..			13,361			13,361
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	196,589
b	Less: cost of goods sold ..		10b	89,206
c	Net income or (loss) from sales of inventory..			107,383	107,383

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			402,411	340,050	0	13,361

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 ...........	9,740	9,740
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
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........	123,886	123,886
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........	9,477	9,477
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	1,888	1,888
c	Accounting ...........	2,000	2,000
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 .......	2,855	2,855
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 ...........	15,959	15,959
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	38,055
23	Insurance ...	30,374	30,374
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	UTILITIES	39,976	39,976
b	REPAIRS AND MAINTENANCE	35,500	35,500
c	FUNCTION EXPENSE	22,725	22,725
d	REAL ESTATE TAXES	16,470	16,470
e	All other expenses	78,468	78,468
25	Total functional expenses. Add lines 1 through 24e	427,373	389,318	0	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 ........			10,430	1	11,518
2	Savings and temporary cash investments .........			30,482	2	31,225
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			526	4	0
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			14,144	8	17,513
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,465,810
b	Less: accumulated depreciation	10b	844,412	652,560	10c	621,398
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............			11,149	14	10,256
15	Other assets. See Part IV, line 11 ...........			1,295	15	0
16	Total assets. Add lines 1 through 15 (must equal line 33)...			720,586	16	691,910

17	Accounts payable and accrued expenses .....	20,765	17	36,973
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 any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	519,398	23	499,476
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..	540,163	26	536,449

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	0	29	0
30	Paid-in or capital surplus, or land, building or equipment fund ...	0	30	0
31	Retained earnings, endowment, accumulated income, or other funds	180,423	31	155,461
32	Total net assets or fund balances ...........	180,423	32	155,461
33	Total liabilities and net assets/fund balances ........	720,586	33	691,910

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 .....	42,215		42,215
b	Buildings ....	1,423,595	844,412	579,183
c	Leasehold improvements
d	Equipment ....
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				621,398

(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









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