Form990EZ
Department of the Treasury
Internal Revenue Service
Short Form
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.


Go to www.IRS.gov/Form990EZ for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public
Inspection
A
For calendar year 2025, or tax year beginning 01 - 01 2025, and ending 12 - 31, 20 25
B
Check if applicable:
C Name of organization
Latah Creek Mens Golf Club
 
Number and street (or P. O. box, if mail is not delivered to street address)2210 E Hangman Valley Rd
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code Spokane, WA99223
D Employer identification number

88-4170241
E Telephone number

F Group Exemption
Number  
G Accounting Method: Other (specify)   H Check I Website:www.latahcreekmc.comJ Tax-exempt status (check only one) - ( 7) (insert no.) or
K Form of organization:  
L Add lines 5b, 6c, and 7b to line 9 to determine gross receipts. If gross receipts are $200,000 or more, or if total assets (Part II, column (B) below) are $500,000 or more, file Form 990 instead of Form 990-EZ ........................... $ 80,116
Part Ⅰ
Revenue, Expenses, and Changes in Net Assets or Fund Balances (see the instructions for Part I) Check if the organization used Schedule O to respond to any question in this Part I.....................
VerticalRevenue 1 Contributions, gifts, grants, and similar amounts received .................... 1 38,788
2 Program service revenue including government fees and contracts ................ 2  
3 Membership dues and assessments ............................. 3  
4 Investment income .................................... 4  
5a Gross amount from sale of assets other than inventory ....... 5a  
b Less: cost or other basis and sales expenses ............ 5b  
c Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ...... 5c 0
6 Gaming and fundraising events
a Gross income from gaming (attach Schedule G if greater than $15,000) 6a  
b Gross income from fundraising events (not including $   of contributions from fundraising events reported on line 1) (attach Schedule G if the sum of such gross income and contributions exceeds $15,000) ..6b  
c Less: direct expenses from gaming and fundraising events ... 6c  
d Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c) 6d 0
7a Gross sales of inventory, less returns and allowances ...... 7a  
b Less: cost of goods sold ............. 7b  
c Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) ......... 7c 0
8 Other revenue (describe in Schedule O) .................... 8 41,328
9 Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 .............. 9 80,116
VerticalExpenses 10 Grants and similar amounts paid (list in Schedule O) ................ 10  
11 Benefits paid to or for members ...................... 11  
12 Salaries, other compensation, and employee benefits ................ 12  
13 Professional fees and other payments to independent contractors ............ 13  
14 Occupancy, rent, utilities, and maintenance ................... 14  
15 Printing, publications, postage, and shipping ................... 15  
16 Other expenses (describe in Schedule O) ................... 16 81,541
17 Total expenses. Add lines 10 through 16 ................. 17 81,541
VerticalNetAssets 18 Excess or (deficit) for the year (Subtract line 17 from line 9) ............ 18 -1,425
19 Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
end-of-year figure reported on prior year’s return) ................. 19 29,307
20 Other changes in net assets or fund balances (explain in Schedule O) ........... 20 35
21 Net assets or fund balances at end of year. Combine lines 18 through 20 .......... 21 27,917
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 10642I Form 990-EZ (2025)
Form 990-EZ (2025)
Page 2
Part ⅡBalance Sheets (see the instructions for Part II)Check if the organization used Schedule O to respond to any question in this Part II.................

(A) Beginning of year(B) End of year
22Cash, savings, and investments................
29,307
22
27,917
23Land and buildings....................
 
23
 
24Other assets (describe in Schedule O) ..........
 
24
 
25Total assets......................
29,307
25
27,917
26
Total liabilities (describe in Schedule O) .............
 
26
 
27Net assets or fund balances (line 27 of column (B) must agree with line 21)
29,307
27
27,917
Part ⅢStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . . Expenses
(Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? The purpose of LCMGC is to offer those with an interest in the game of golf the opportunity for personal contact commingling and fellowship as Members at golf tournaments Member meetings and annual dinners among other events. LCMGC shall also provide and oversee Member handicaps of the United States Golf Association USGA through association with Washington Golf WA Golf.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 Provide and oversee golf handicaps for over 500 Regular and Associate Members
(Grants $ 0) If this amount includes foreign grants, check here ...		 28a 23,312
29 Organize and administer nine 9 LDMGC member golf tournaments plus on 1 golf tournament for LCGMC members and affiliated WaGolf members
(Grants $ 0) If this amount includes foreign grants, check here ...		 29a 47,825
30 Organize and manage Member Social Events i.e. breakfasts lunches dinners etc.
(Grants $ 0) If this amount includes foreign grants, check here ...		 30a 9,390
31 Other program services (describe in Schedule O) ................
(Grants $   ) If this amount includes foreign grants, check here...		 31a
32 Total program service expenses (add lines 28a through 31a).......... 32 80,527
Part Ⅳ
List of Officers, Directors, Trustees, and Key Employees (list each one even if not compensated ; see the instructions for Part IV)Check if the organization used Schedule O to respond to any question in this Part IV............
(a) Name and title (b) Average
hours per week
devoted to position		 (c) Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-) 		(d) Health benefits, contributions to employee benefit plans, and
deferred compensation		 (e) Estimated amount
of other compensation
David Morin  
 
Director - President 		3 0 0 0
Anthony Bocardo  
 
Director - Vice President 		2 0 0 0
Charles McElligott  
 
Director - Treasurer 		3 0 0 0
Ryan Pettibone  
 
Director - Secretary 		2 0 0 0
Paul Kirkpatrick  
 
Director - Tournament Chairman 		3 0 0 0
Brian Daniel  
 
Director - Handicap Chairman 		2 0 0 0
Chris Marsh  
 
Director - At Large 		2 0 0 0
Form 990-EZ (2025)
Form 990-EZ (2025)
Page 3
Part Ⅴ
Other Information
(Note the Schedule A and personal benefit contract statement requirements in the
instructions for Part V.) Check if the organization used Schedule O to respond to any question in this Part V.......
Yes
No
33
Did the organization engage in any significant activity not previously reported to the IRS? If "Yes," provide a detailed description of each activity in Schedule O ...................
33
 
No
34
Were any significant changes made to the organizing or governing documents? If "Yes," attach a conformed copy of the amended documents if they reflect a change to the organization’s name. Otherwise, explain the changeon Schedule O. See instructions. ..........................
34
 
No
35a
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities (such as those reported on lines 2, 6a, and 7a, among others)? ............
35a
 
No
b
If "Yes," to line 35a, has the organization filed a Form 990-T for the year? If "No," provide an explanation in Schedule O
35b
 
 
c
Was the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization subject to section 6033(e) notice, reporting, and proxy tax requirements during the year? If "Yes," complete Schedule C, Part III
35c
 
No
36
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? If “Yes," complete applicable parts of Schedule N ................
36
 
No
37a
Enter amount of political expenditures, direct or indirect, as described in the instructions.
37a
0
b
Did the organization file Form 1120-POL for this year?...................
37b
 
No
38a
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were
any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?..
38a
 
No
b
If “Yes," complete Schedule L, Part II and enter the total amount involved .
38b
 
39
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on line 9.......
39a
0
b
Gross receipts, included on line 9, for public use of club facilities.....
39b
0
40a
Section 501(c)(3) organizations. Enter amount of tax imposed on the organization during the year under:
section 4911   ; section 4912   ; section 4955  
b
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ? If “Yes," complete Schedule L, Part I
40b
 
 
c
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax imposed on organization managers or disqualified persons during the year under sections 4912, 4955, and 4958  
d
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Enter amount of tax on line 40c reimbursed by the organization  
e
All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? If "Yes," complete Form 8886-T ................
40e
 
No
41List the states with which a copy of this return is filed.
42a The organization's books are in care of Charles McElligott
 Telephone no. (509) 342-8732


Located at 1216 E Rockwood BlvdSpokane, WA ZIP + 4 99203


Yes
No
b
At any time during the calendar year, did the organization have an interest in or a signature or other authority over a financial account in a foreign country (such as a bank account, securities account, or other financial account)? . .
42b
 
No
If “Yes," enter the name of the foreign country:
See the instructions for exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
c
At any time during the calendar year, did the organization maintain an office outside the U.S.? . . .
42c
 
No
If “Yes," enter the name of the foreign country:
43 Section 4947(a)(1) nonexempt charitable trusts filing Form 990-EZ in lieu of Form 1041 - Check here ......
and enter the amount of tax-exempt interest received or accrued during the tax year .... 43
 
Yes
No
44a
Did the organization maintain any donor advised funds during the year? If "Yes," Form 990 must be completed insteadof Form 990-EZ.............................
44a
 
No
b
Did the organization operate one or more hospital facilities during the year? If "Yes," Form 990 must be completedinstead of Form 990-EZ.............................
44b
 
No
c
Did the organization receive any payments for indoor tanning services during the year? .........
44c
 
No
d
If "Yes," to line 44c, has the organization filed a Form 720 to report these payments? If "No," provide an
explanation in Schedule O ............................
44d
 
 
45a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?.........
45a
 
No
45b
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," Form 990 and Schedule R may need to be completed instead of Form 990-EZ (see instructions)......................
45b
 
No
Form 990-EZ (2025)
Form 990-EZ (2025)
Page 4
Yes
No
46
Did the organization engage, directly or indirectly, in political campaign activities on behalf of or in opposition to candidates for public office? If “Yes," complete Schedule C, Part I. ...........
46
 
No
Part Ⅵ
Section 501(c)(3) Organizations Only All section 501(c)(3) organizations must answer questions 47- 49b and 52, and complete the tables for lines 50 and 51. Check if the organization used Schedule O to respond to any question in this Part VI ..................
Yes
No
47
Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II .......................
47
 
 
48
Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..
48
 
 
49a
Did the organization make any transfers to an exempt non-charitable related organization?......
49a
 
 
b
If "Yes," was the related organization a section 527 organization?................
49b
 
 
50
Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and title of each employee (b) Average
hours per week
devoted to position		 (c) Reportable compensation
(Forms W-2/1099-MISC) 		(d) Health benefits, contributions to employee benefit plans, and deferred compensation (e) Estimated amount of other compensation
NONE
f
Total number of other employees paid over $100,000 .............  

51
Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."
(a) Name and business address of each independent contractor (b) Type of service (c) Compensation
NONE
d
Total number of other independent contractors each receiving over $100,000..........  


52
Did the organization complete Schedule A? NOTE. All section 501(c)(3) organizations must attach a
completed Schedule A ........................................
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Officer's name and title
Paid Preparer Use Only
Preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See instructions .........
Form 990-EZ (2025)

Additional Data


Software ID: 25022704
Software Version: V2.0

Form 990-EZ, Special Condition Description:
Special Condition Description

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
Latah Creek Mens Golf Club
 
Employer identification number

88-4170241
Return Reference Explanation
Part I, line 8 | Other Revenues:, Amount:| Club Tournament Entry Fees less refunds:, $33676| Sponsorship Income:, $6735| Interest on Saving held in Bank:, $917|
Part I, line 16 | Other Expenses:, Amount:| LCMGC Membership WaGolf Fees:, $23312| LCMGC Event Prizes:, $33160| LCMGC Event Expenses:, $14666| Food and Beverage Expenses:, $9390| Misc. Expenses:, $1013|
Part I, line 20 | Explanation:, Amount:| Petty Cash Adjustment:, $35|
Part I, Line 8 | Explanation:| Club Tournament Entry Fees Less Refunds: This line item on the Form 990 indicates the total revenue generated from entry fees for club tournaments net of any refunds issued. These fees are collected from participants to cover the costs associated with organizing and hosting the tournaments including facility rentals equipment prizes and administrative expenses. The amount reported here reflects the financial support provided by players and teams to sustain the clubs competitive events and activities.
Part I, Line 8 | Explanation:| Sponsorship income refers to funds received from businesses or individuals in exchange for public acknowledgment or promotional opportunities. This revenue stream is crucial for nonprofits as it provides financial support for programs and services helping organizations fulfill their missions. Sponsorship income can come in various forms such as cash donations in-kind contributions or event sponsorships. Nonprofits often offer sponsors benefits like logo placement advertising space or exclusive event access to incentivize their support. Proper documentation and reporting of sponsorship income are essential for transparency and compliance with regulations.
Part I, Line 16 | Explanation:| The LCMGC Membership WaGolf Fees represent the dues paid by members of the LCMGC Local Country Mens Golf Club to cover their participation in WaGolf the states golf association. These fees support various activities and services provided by WaGolf including organizing tournaments maintaining handicaps and promoting the sport of golf within the state. Members pay these fees annually to remain active participants in the golf club and to avail themselves of the benefits and opportunities offered by WaGolf.
Part I, Line 16 | Explanation:| The LCMGC Event Prizes program offers recognition and rewards to participants in our community events. These prizes are intended to incentivize engagement celebrate achievements and promote a sense of camaraderie among attendees. Through this initiative we aim to enhance the overall experience of our events and encourage continued participation and support from the community.
Part I, Line 16 | Explanation:| The LCMGC Food and Beverage Expenses refer to the costs incurred by our organization in providing meals and refreshments during program activities. These expenses are essential for ensuring that participants are well-nourished and have the energy needed to engage fully in the services we offer. By covering these costs we aim to create a welcoming and inclusive environment where individuals can focus on personal growth and development without worrying about basic needs.
Part I, Line 8 | Explanation:| Interest on savings held in a bank refers to the income earned from depositing funds in a savings account or other interest-bearing accounts. This interest is typically calculated based on the amount of money deposited and the interest rate offered by the bank. It is considered a passive form of income and is subject to taxation based on the individuals tax bracket. Additionally the interest earned on savings is an essential component of financial planning providing a way for individuals to grow their savings over time through the power of compounding interest.
Part I, Line 16 | Explanation:| Our organization allocates funds for miscellaneous expenses which encompass a variety of costs not classified under specific categories. These expenses may include small purchases unexpected needs or items that do not fit within predefined budget lines. By budgeting for miscellaneous expenses we ensure flexibility in addressing unforeseen circumstances and operational requirements. This practice allows us to adapt to changing needs while maintaining financial accountability and transparency.
Part I, Line 16 | Explanation:| Event expenses refer to the costs incurred in organizing and executing events such as conferences seminars fundraisers and community gatherings. These expenses typically include venue rental fees catering transportation marketing materials decorations audiovisual equipment and staff salaries. Additionally expenses may also encompass permits insurance security and any other necessary services to ensure the events success and compliance with regulations. It is essential to carefully track and manage event expenses to maintain financial transparency and accountability ensuring that resources are utilized efficiently to support the organizations mission and goals. By diligently documenting and analyzing event expenses nonprofits can make informed decisions to optimize budget allocation and maximize the impact of their events in serving their communities and stakeholders.
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


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