FLY-FISHERS CLUB OF ORANGE COUNTY INC: Form 990EZ, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- FLY-FISHERS CLUB OF ORANGE COUNTY INC (EIN 95-6155967)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-03-13
- IRS object ID
- 202620729349201307
- Schema version
- 2025v4.0
- 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 | 2026-03-13T16:21:07-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 330477210 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL A KUHN CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1400 QUAIL STREET SUITE 115 | AddressLine1Txt |
| City | NEWPORT BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92660 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 956155967 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FLY FISHERS CLUB OF ORANGE COUNTY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FLYF | BusinessNameControlTxt |
| Phone | 7143571199 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 23005 | AddressLine1Txt |
| City | SANTA ANA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 927113005 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TOM SAKAI | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7143571199 | PhoneNum |
| Signature | 2026-03-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL A KUHN CPA | PreparerPersonNm |
| PTIN | P01353130 | PTIN |
| Phone | 9492257010 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $39,592 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Program Service Revenue | $5,755 | ProgramServiceRevenueAmt |
| Membership Dues | $8,280 | MembershipDuesAmt |
| Investment Income | $13,830 | InvestmentIncomeAmt |
| Fundraising Gross Income | $11,055 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $3,055 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $8,000 | SpecialEventsNetIncomeLossAmt |
| Other Revenue Total | $672 | OtherRevenueTotalAmt |
| Total Revenue | $36,537 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $3,758 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $650 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $2,486 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $226 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $9,991 | OtherExpensesTotalAmt |
| Total Expenses | $17,111 | TotalExpensesAmt |
| Excess Or Deficit For Year | $19,426 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $353,127 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $9,422 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $381,975 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,069 | BOYAmt |
| EOY | $11,713 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $354,498 | BOYAmt |
| EOY | $387,898 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $368,567 | BOYAmt |
| EOY | $399,611 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,440 | BOYAmt |
| EOY | $17,636 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $353,127 | BOYAmt |
| EOY | $372,553 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | EDUCATIONAL FOR THE EXPANSION OF SPORTS FISHING AND ENVIRONMENTAL ISSUES | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| MONTHLY MEETING WITH INFORMATIVE AND EDUCATIONAL SPEAKERS | $0 | $15,554 |
| MONTHLY OUTINGS FOR EDUCATION ON VARIOUS TOPICS RELATED TO NATURE AND SPORTING ACTIVITIES | $0 | $3,651 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $19,205 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| BRIAN MAYER | ||||
| PRESIDENT | 1.00 | $0 | $0 | $0 |
| KEN LINDT | ||||
| VICE PRESIDENT | 1.00 | $0 | $0 | $0 |
| TOM NIEDZIALEK | ||||
| SECRETARY | 1.00 | $0 | $0 | $0 |
| THOMAS SAKAI | ||||
| VICE PRESIDENT | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THOMAS SAKAI | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2 CARINA | AddressLine1Txt |
| City | IRVINE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92603 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7143571199 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,438 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,294 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,600 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $157,446 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,035 | CurrentTaxYearAmt |
| Total | $203,813 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,726 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,982 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,155 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,680 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,000 | CurrentTaxYearAmt |
| Total | $38,543 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,164 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,276 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,755 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $163,126 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,035 | CurrentTaxYearAmt |
| Total | $242,356 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $242,356 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $668 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,703 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,244 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,241 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,830 | CurrentTaxYearAmt |
| Total | $34,686 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $668 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,703 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,244 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,241 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,830 | CurrentTaxYearAmt |
| Total | $34,686 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,832 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,979 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $22,999 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $175,367 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $35,865 | CurrentTaxYearAmt |
| Total | $277,042 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.87480 | PublicSupportCY509Pct |
| Public Support PY509 | 0.91510 | PublicSupportPY509Pct |
| Investment Income CY | 0.12520 | InvestmentIncomeCYPct |
| Investment Income PY | 0.08490 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME | DESCRIPTION: DIVIDENDS. AMOUNT: 11,526. DESCRIPTION: INTEREST. AMOUNT: 2,304. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 13,830. |
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: OTHER. AMOUNT: 672. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: CHARITABLE DONATION. GRANTEE NAME: CAST HOPE. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 02/22/25. AMOUNT GIVEN: 513. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: CHARITABLE DONATION. GRANTEE NAME: LOWER OWENS RIVER CLEANUP. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 10/21/25. AMOUNT GIVEN: 300. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: CHARITABLE DONATION. GRANTEE NAME: PASADENA CASTING CLUB. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 03/28/25. AMOUNT GIVEN: 1,000. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: CHARITABLE DONATION. GRANTEE NAME: CALIFORNIA TROUT. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 12/23/25. AMOUNT GIVEN: 300. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: GRANT. GRANTEE NAME: CALPOLY HUMBOLDT. GRANTEE RELATIONSHIP: NONT. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 12/24/25. AMOUNT GIVEN: 1,645. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 3,758. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: COMPUTER AND WEB SITE. AMOUNT: 481. DESCRIPTION: CLUB EXPRESS FEES. AMOUNT: 975. DESCRIPTION: INSURANCE. AMOUNT: 475. DESCRIPTION: PROGRAM EXPENSES - PART III LINE 32. AMOUNT: 5,679. DESCRIPTION: OTHER. AMOUNT: 1,634. DESCRIPTION: SERVICE RECOGNITION AWARS. AMOUNT: 747. TOTAL TO FORM 990-EZ, LINE 16: 9,991. |
| FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS | DESCRIPTION: RECONCILE INVESTMENT ACCOUNTS. AMOUNT: 9,422. |
| FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS | DESCRIPTION: HOT CREEK RANCH DEPOSIT. BEG. OF YEAR AMOUNT: 2,700. END OF YEAR AMOUNT: 2,700. DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 1,134. END OF YEAR AMOUNT: 0. DESCRIPTION: SCHWAB - BLACKSTONE. BEG. OF YEAR AMOUNT: 118,427. END OF YEAR AMOUNT: 126,790. DESCRIPTION: SCHWAB - EDWARDS. BEG. OF YEAR AMOUNT: 146,359. END OF YEAR AMOUNT: 175,463. DESCRIPTION: SCHWAB - INVESTMENT ACCOUNT. BEG. OF YEAR AMOUNT: 85,878. END OF YEAR AMOUNT: 80,927. DESCRIPTION: YELLOWSTONE 2026 DEPOSIT. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 2,018. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: PREPAID MEMBERS DUES. BEG. OF YEAR AMOUNT: 5,640. END OF YEAR AMOUNT: 6,120. DESCRIPTION: ROD BUILDING CLASS DEPOSITS. BEG. OF YEAR AMOUNT: 209. END OF YEAR AMOUNT: 250. DESCRIPTION: DONATIONS PASS THROUGH. BEG. OF YEAR AMOUNT: 9,591. END OF YEAR AMOUNT: 10,266. DESCRIPTION: YELLOWSTONE OUTING. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 1,000. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |
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