TY 2024 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) J FRED WALTZ...................................................................... TRUSTEE	0.00 .................	X		0	0	0
(2) A M SPRADLING III...................................................................... TRUSTEE	0.00 .................	X		0	0	0
(3) MIKE KOHLFELD...................................................................... TRUSTEE	0.00 .................	X		0	0	0
(4) JAY KNUDTSON...................................................................... TRUSTEE	0.00 .................	X		0	0	0
(5) ALLEN TOOLE...................................................................... TRUSTEE	0.00 .................	X		0	0	0
(6) DEBRA O'SHEA...................................................................... DIRECTOR	0.00 .................	X		0	0	0
(7) PHILIP PAPPAS...................................................................... DIRECTOR	0.00 .................	X		0	0	0
(8) RICHARD ALLGOOD...................................................................... SECRETARY/TREASURER	0.00 .................	X		0	0	0
(9) CHRIS JANET...................................................................... DIRECTOR	0.00 .................	X		0	0	0
(10) MIKE BLES...................................................................... DIRECTOR	0.00 .................	X		0	0	0
(11) CHRIS CONROY...................................................................... DIRECTOR	0.00 .................	X		0	0	0
(12) ASHTON BALSMANN...................................................................... DIRECTOR	0.00 .................	X		0	0	0
(13) STAN IRWIN...................................................................... DIRECTOR	0.00 .................	X		0	0	0
(14) KEVIN SCHADE...................................................................... DIRECTOR	0.00 .................	X		0	0	0
(15) SPENCER SCHOCH...................................................................... DIRECTOR	0.00 .................	X		0	0	0
(16) BRIDGET GILBERT...................................................................... GENERAL MANAGER	40.00 .................		X	0	0	0

(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) J FRED WALTZ......................................................................
TRUSTEE

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

(2) A M SPRADLING III......................................................................
TRUSTEE

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

(3) MIKE KOHLFELD......................................................................
TRUSTEE

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

(4) JAY KNUDTSON......................................................................
TRUSTEE

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

(5) ALLEN TOOLE......................................................................
TRUSTEE

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

(6) DEBRA O'SHEA......................................................................
DIRECTOR

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

(7) PHILIP PAPPAS......................................................................
DIRECTOR

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

(8) RICHARD ALLGOOD......................................................................
SECRETARY/TREASURER

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

(9) CHRIS JANET......................................................................
DIRECTOR

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

(10) MIKE BLES......................................................................
DIRECTOR

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

(11) CHRIS CONROY......................................................................
DIRECTOR

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

(12) ASHTON BALSMANN......................................................................
DIRECTOR

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

(13) STAN IRWIN......................................................................
DIRECTOR

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

(14) KEVIN SCHADE......................................................................
DIRECTOR

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

(15) SPENCER SCHOCH......................................................................
DIRECTOR

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

(16) BRIDGET GILBERT......................................................................
GENERAL MANAGER

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

(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)
(Rev. January 2025)
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 instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

CAPE GIRARDEAU COUNTRY CLUB TRUST

Employer identification number

43-0206175

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 7A	CLUB STOCKHOLDER MEMBERS VOTE ON THE ELECTION OF TRUSTEES AND OFFICERS
FORM 990, PART VI, SECTION B, LINE 11B	COPY OF 990 PROVIDED TO CLUB OFFICERS FOR REVIEW PRIOR TO SUBMISSION.
FORM 990, PART VI, SECTION C, LINE 19	DOCUMENTS MADE AVAILABLE UPON REQUEST
FORM 990, PART IX, LINE 24E	LEASED EQUIPMENT: PROGRAM SERVICE EXPENSES 83,678. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 83,678. BANK/CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 57,433. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 57,433. CART LEASE: PROGRAM SERVICE EXPENSES 53,200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,200. PRO SHOP MERCHANDISE: PROGRAM SERVICE EXPENSES 50,408. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,408. TAXES & LICENSES: PROGRAM SERVICE EXPENSES 40,003. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,003. ADMIN: PROGRAM SERVICE EXPENSES 33,966. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,966. MAINTENANCE: PROGRAM SERVICE EXPENSES 28,842. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,842. PRO SHOP OPERATING: PROGRAM SERVICE EXPENSES 27,576. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,576. CONSULTANT: PROGRAM SERVICE EXPENSES 18,042. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,042. LAUNDRY: PROGRAM SERVICE EXPENSES 16,786. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,786. COMPUTER/INTERNET: PROGRAM SERVICE EXPENSES 15,623. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,623. CLUB SERVICES: PROGRAM SERVICE EXPENSES 12,247. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,247. EMPLOYEE RECRUITMENT: PROGRAM SERVICE EXPENSES 11,494. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,494. CLUBHOUSE EXPENSE: PROGRAM SERVICE EXPENSES 9,248. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,248. SWIMMING POOL EXPENSE: PROGRAM SERVICE EXPENSES 8,138. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,138. STOCK CREDITS: PROGRAM SERVICE EXPENSES 3,928. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,928. UNIFORMS: PROGRAM SERVICE EXPENSES 2,464. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,464. SEED & SOD: PROGRAM SERVICE EXPENSES 775. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 775. SECURITY: PROGRAM SERVICE EXPENSES 678. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 678. RENT: PROGRAM SERVICE EXPENSES 575. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 575. PICKELBALL EXPENSES: PROGRAM SERVICE EXPENSES 50. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50.
FORM 990, PART XI, LINE 9:	TREASURY STOCK 5,795. PY ADJUSTMENT

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

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: PRIVATE COUNTRY CLUB FOR MEMBERS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	9
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	9
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	92
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) .........	1,196,577	1,159,471
9	Program service revenue (Part VIII, line 2g) .........	1,090,986	1,141,613
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	256	53,868
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	2,287,819	2,354,952
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)	744,175	842,941
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)....	1,247,753	1,327,359
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	1,991,928	2,170,300
19	Revenue less expenses. Subtract line 18 from line 12.......	295,891	184,652
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	2,934,772	3,301,452
21	Total liabilities (Part X, line 26).............	1,664,908	1,841,141
22	Net assets or fund balances. Subtract line 21 from line 20.....	1,269,864	1,460,311

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 1,707,798 including grants of $ ) (Revenue $ 730,067 )
	CLUB HOUSE, DINING ROOMS, BARS, SHOWERS, RESTROOMS AND PRO SHOP FOR USE OF MEMBERS AND THEIR GUESTS.

4b	(Code: ) (Expenses $ 84,250 including grants of $ ) (Revenue $ 411,496 )
	GOLF COURSE, MAINTENANCE AND STORAGE OF GOLF CARTS, SHEDS FOR MEMBERS AND THEIR GUESTS.

4c	(Code: ) (Expenses $ 374,719 including grants of $ ) (Revenue $ 0 )
	SWIMMING POOL, DRESSING ROOMS, SHOWERS AND RESTROOMS FOR MEMBERS AND THEIR GUESTS.

	(Code: ) (Expenses $ 3,533 including grants of $ 0 ) (Revenue $ 50 )
	TENNIS AND PICKLEBALL COURTS FOR MEMBERS AND THEIR GUESTS.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 3,533 including grants of $ 0 ) (Revenue $ 50 )
4e	Total program service expenses2,170,300

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	938,044
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	221,427

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

h Total. Add lines 1a-1f.......		1,159,471

		Business Code
2a	FOOD SALES	713910	465,587	465,587
b	BAR SALES	713910	258,488	258,488
c	CART PROGRAM	713910	121,848	121,848
d	CART RENTAL INCOME	713910	106,176	106,176
e	PRO SHOP SALES	713910	66,105	66,105
f	All other program service revenue.		123,409	123,409
g	Total. Add lines 2a–2f .....		1,141,613

3 Investment income (including dividends, interest, and othersimilar amounts) ......			2,668			2,668
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		51,200
b	Less: cost or other basis and sales expenses	7b		0
c	Gain or (loss)	7c		51,200
d	Net gain or (loss).........			51,200			51,200
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
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
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			2,354,952	1,141,613	0	53,868

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, 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........	764,687	764,687
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	1,380	1,380
10	Payroll taxes ...........	76,874	76,874
11	Fees for services (non-employees):
a	Management ......	2,233	2,233
b	Legal .........
c	Accounting ...........	9,101	9,101
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 .......	5,393	5,393
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	78,229	78,229
17	Travel ............	3,190	3,190
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	74,805	74,805
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	54,596	54,596
23	Insurance ...	98,628	98,628
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	FOOD COSTS	219,195	219,195
b	GOLF COURSE EXPENSES	126,777	126,777
c	SUPPLIES	94,544	94,544
d	BAR PRODUCT	85,514	85,514
e	All other expenses	475,154	475,154
25	Total functional expenses. Add lines 1 through 24e	2,170,300	2,170,300	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 ........			96,676	1	14,847
2	Savings and temporary cash investments .........			112,649	2	82,259
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			139,403	4	159,448
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 ............			82,379	8	53,774
9	Prepaid expenses and deferred charges ......			10,431	9	4,353
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	5,583,991
b	Less: accumulated depreciation	10b	2,597,220	2,493,234	10c	2,986,771
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 ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			2,934,772	16	3,301,452

17	Accounts payable and accrued expenses .....	160,305	17	137,338
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 ..	1,446,215	23	1,443,115
24	Unsecured notes and loans payable to unrelated third parties ..	58,388	24	260,688
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..	1,664,908	26	1,841,141

	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	1,269,864	31	1,460,311
32	Total net assets or fund balances ...........	1,269,864	32	1,460,311
33	Total liabilities and net assets/fund balances ........	2,934,772	33	3,301,452

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 .....	431,208		431,208
b	Buildings ....	1,386,992	1,027,289	359,703
c	Leasehold improvements
d	Equipment ....	1,468,533	388,273	1,080,260
e	Other .....	2,297,258	1,181,658	1,115,600
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				2,986,771

(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