L & F Club Inc

Nonprofit profile at a glance

EIN
452776749
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025, Form 990-N 2023
Location
Ocala, FL, USA
Phone
3524149194
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Sector
Alcohol, Drug and Substance Abuse, Dependency Prevention and Treatment

Reported finances

Revenue
$66,688
Expenses
$56,133
Assets
$33,708

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • NEIL FOSKEY (PRESIDENT)
  • ERIC HEINEMANN (VICE PRESIDENT)

People named in this filing

  • NEIL FOSKEY (PRESIDENT)
  • ERIC HEINEMANN (VICE PRESIDENT)
  • TAI DEMARIS (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

All-inclusive recovery club that provides a safe, substance-free, supportive environment for individuals in recovery from addiction or seeking support for lifes challenges

What it reported doing in 2025

Total expenses for operating the facilty (recovery club)

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 100
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.2%; rating input score 84
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 15.8%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -2.5% per year; rating input score 0; 41st percentile among comparable filings
  • Revenue growth: 37.2% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 37.1% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 84.2% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $56K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.