RIBAULT GARDEN CLUB INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- RIBAULT GARDEN CLUB INC (EIN 59-6153259)
- Tax period
- 2020-06-01 to 2021-05-31
- Filed
- 2021-09-13
- IRS object ID
- 202102569349301480
- Schema version
- 2020v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-09-13T14:39:38-05:00 | ReturnTs |
| Tax Period End | 2021-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 592199449 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRANK HUNTER CPA PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 240 14TH AVE S | AddressLine1Txt |
| City | JACKSONVILLE BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 322506318 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 596153259 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RIBAULT GARDEN CLUB INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RIBA | BusinessNameControlTxt |
| Phone | 9042464641 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 50711 | AddressLine1Txt |
| City | JACKSONVILLE BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32240 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRIS HOLLAND | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9042464641 | PhoneNum |
| Signature | 2021-08-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CHRIS | PersonFirstNm |
| Person Last | HOLLAND | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999001111 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | FRANK HUNTER CPA | PreparerPersonNm |
| PTIN | P01452553 | PTIN |
| Phone | 9045955682 | PhoneNum |
| Preparation | 2021-08-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | EILEEN ZEBROWSKI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 129 DEER COVE DR | AddressLine1Txt |
| City | PONTE VEDRA BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32082 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,297 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | RIBAULTGARDENCLUB.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1938 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | CLUB THEME - SHARING THROUGH EDUCATION, OUR INTEREST IN DESIGN, HORTICULTURE, CONSERVATION AND YOUTH CLUB PROJECT - MAKING OUR COMMUNITY AND WORLD A MORE AWARE AND A BEAUTIFUL PLACE IN WHICH TO LIVE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 8 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $1,347 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $6,950 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| CY Total Revenue | $8,297 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| CY Other Expenses | $51,549 | CYOtherExpensesAmt |
| CY Total Expenses | $51,549 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | -$43,252 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $27,408 | TotalAssetsBOYAmt |
| Total Assets EOY | $476,846 | TotalAssetsEOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $27,408 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $476,846 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | CLUB THEME - SHARING THROUGH EDUCATION, OUR INTEREST IN DESIGN, HORTICULTURE, CONSERVATION AND YOUTH CLUB PROJECT - MAKING OUR COMMUNITY AND WORLD A MORE AWARE AND BEAUTIFUL PLACE IN WHICH TO LIVE | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $907 | ExpenseAmt |
| Desc | ON THE 3RD THURSDAY OF EVERY MONTH, WE HOLD OUR GARDEN CENTER DAY. YOUTH PROGRAMS HELD | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $50,239 | ExpenseAmt |
| Desc | RENTAL OF GARDEN SPACE | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $50,239 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $51,146 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | false | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRIS HOLLAND | PersonNm |
| Phone | 9042464641 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 705 SECOND AVE N | AddressLine1Txt |
| Address Line2 | 705 SECOND AVE N | AddressLine2Txt |
| City | JACKSONVILLE BCH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32250 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| LISA BOTTARO | |||||
| VICE PRESIDE | 2.00 | Yes (X) | $0 | $0 | $0 |
| MARCIA CLARKE | |||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 |
| PATRICIA DEWITT | |||||
| TVP | 2.00 | Yes (X) | $0 | $0 | $0 |
| CHRIS HOLLAND | |||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 |
| AMERICA LENHARTZ | |||||
| CORRESPONDIN | 2.00 | Yes (X) | $0 | $0 | $0 |
| DIANE ROWAN | |||||
| SECOND VICE | 2.00 | Yes (X) | $0 | $0 | $0 |
| GAIL TAYLOR | |||||
| ASSISTANT TR | 2.00 | Yes (X) | $0 | $0 | $0 |
| EILEEN ZEBROWSKI | |||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $1,001 | MembershipDuesAmt |
| Government Grants | $346 | GovernmentGrantsAmt |
| Total Contributions | $1,347 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FACILITY RENTALS | Desc |
| Total Revenue Column | $6,950 | TotalRevenueColumnAmt |
| Exclusion | $6,950 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,950 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,297 | TotalRevenueColumnAmt |
| Exclusion | $6,950 | ExclusionAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55 | TotalAmt |
| Management And General | $55 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $348 | TotalAmt |
| Management And General | $348 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,963 | TotalAmt |
| Program Services | $8,963 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $907 | TotalAmt |
| Program Services | $907 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,175 | TotalAmt |
| Program Services | $23,175 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| REPAIRS | $16,770 | $16,770 |
| CLEANING / MAINTENANCE | $1,331 | $1,331 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,549 | TotalAmt |
| Program Services | $51,146 | ProgramServicesAmt |
| Management And General | $403 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,408 | BOYAmt |
| EOY | $433,377 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $66,644 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $23,175 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $43,469 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,408 | BOYAmt |
| EOY | $476,846 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,408 | BOYAmt |
| EOY | $476,846 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,408 | BOYAmt |
| EOY | $476,846 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,408 | BOYAmt |
| EOY | $476,846 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$43,252 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $492,690 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agricultural Research Org | Yes (X) | AgriculturalResearchOrgInd |
Agricultural Name And Address AgriculturalNameAndAddressGrp
College University Name CollegeUniversityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RIBAULT GARDEN CLUB INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| City | JACKSONVILLE BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $66,644 | OtherCostOrOtherBasisAmt |
| Depreciation | $23,175 | DepreciationAmt |
| Book Value | $43,469 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $43,469 | TotalBookValueLandBuildingsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, PART I, LINE 6 | CLUB THEME - SHARING THROUGH EDUCATION, OUR INTEREST IN DESIGN, HORTICULTURE, CONSERVATION AND YOUTH CLUB PROJECT IN MAKING OUR COMMUNITY AND WORLD A MORE AWARE AND BEAUTIFUL PLACE IN WHICH TO LIVE. |
| FORM 990, PAGE 2, PART III, LINE 4D | RENTAL OF GARDEN SPACE |
| FORM 990, PAGE 6, PART VI, LINE 11B | NO REVIEW WAS OR WILL BE CONDUCTED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| FORM 990, PART XI, LINE 9 | SALE OF LAND 492,690 THE LAND WAS DONATED IN 1938 AND HELD FOR USE BY THE RIBAULT GARDEN CLUB AIDING IN THE CONTINUED PROGRAM OF SHARING THROUGH PROGRAMS AND EDUCATION THE HORTICULTURE AND CONSERVATION OF THE LAND. THE AREA HAS BEEN IN USE BY THE RIBAULT GARDEN CLUB AND SERVED AS A YOUTH CLUB AREA AS WELL AS A MEETING PLACE FOR THE STATE FLOWER SHOW FOR A SIGNIFICANT AMOUNT OF TIME. THE PROPERTY WAS NOT BEING OFFERED TO THE PUBLIC FOR SALE AND WHEN APPROACHED BY THE BUYER, THE CLUB DID NOT DO ANY UPGRADES TO THE PROPERTY BUT SOLD IT AS IS. THE SALE HAS RESULTED IN THE ABILITY FOR THE CLUB TO RENOVATE THE EXISTING BUILDING AND HELP TO SOLIDIFY THE CLUB'S CONTINUED EXISTENCE THROUGH IT'S PROGRAMS AND EDUCATIONAL OFFERINGS. IT IS OUR POSTION THAT THE SALE DID NOT CONSTITUTE AN UNRELATED BUSINESS TAXABLE EVENT. |