Another certified letter the board chose to ignore and not read to the members.
The board never responded in any way nor did they read the letters to the membership under communications section of any meeting.
Mr. Ben Janus
Northern Chester County Sportsmen’s Club
Re: Copies of Audits and Tax Returns
Dear Mr. Janus,
Article 11, Section 5 of the Bylaws of the Northern Chester County Sportsmen’s Club (hereinafter NCCSC) indicates that “auditors shall audit the books, receipts, accounts of the Treasurer and make a report thereof to the club at the annual meeting.
Further, we note that NCCSC is registered with the PA Department of State as a non-profit (non-stock) domestic corporation, created 3.9.1954. Our review of non-profit (i.e. exempt organizations) utilizing the IRS database which is publicly available, does not indicate a listing for NCCSC, although it was likely once registered as a 501 (c ) (7) corporation with the IRS.
According to the IRS publication entitled : Compliance Guide for Tax-Exempt Organizations, page 6…. Tax exempt organizations generally must file some version of IRS form 990 and these “must be filed by the 15th day of the fifth month after the end of the organization’s annual accounting period”. Further, Section 6033 (j) of the Code provides that failure to file form 990 (in any version) for three consecutive years results in the revocation of tax-exempt status as of the filing date for the third return.
Lastly, the IRS provides that “exempt organizations must make their returns, reports, notices, and exempt applications available for public inspection”.
By presentation of this letter, we the undersigned respectfully request the following:
1. Copies of the financial audits performed per the Bylaws of NCCSC for the calendar years ( or fiscal years) of 2010, 2011, 2012, and 2013.
2. Copies of the tax filings and supporting information for the same years as noted in 1. Above.
Should either or both of these sets of not be available as provided for within the NCCSC Bylaws and/or the IRS code, we must insist on a written explanation for a failure to follow said Bylaws and regulations.
Lawrence H. Price
Cc: Steve Miller, President