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    <ReturnTs>2026-08-10T12:10:24-06:00</ReturnTs>
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    <PreparerFirmGrp>
      <PreparerFirmEIN>562304132</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Wayne D Corley CPA LLC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>3744 Leaphart Road</AddressLine1Txt>
        <CityNm>West Columbia</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29169</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
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      <EIN>461308794</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MGCOA Inc</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Daniel Lucas</InCareOfNm>
      <BusinessNameControlTxt>MGCO</BusinessNameControlTxt>
      <PhoneNum>8032562233</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 3819</AddressLine1Txt>
        <CityNm>West Columbia</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29171</ZIPCd>
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      <PersonNm>DANIEL LUCAS</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>8036031759</PhoneNum>
      <SignatureDt>2026-08-04</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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    <PreparerPersonGrp>
      <PreparerPersonNm>WAYNE D CORLEY</PreparerPersonNm>
      <PTIN>P00243139</PTIN>
      <PhoneNum>8033561855</PhoneNum>
      <PreparationDt>2026-08-10</PreparationDt>
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    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>24775</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>4875</MembershipDuesAmt>
      <GrossSalesOfInventoryAmt>17445</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>17445</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>2455</OtherRevenueTotalAmt>
      <TotalRevenueAmt>24775</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>500</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1107</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1142</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>14600</OtherExpensesTotalAmt>
      <TotalExpensesAmt>17349</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>7426</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>59835</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>67261</NetAssetsOrFundBalancesEOYAmt>
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        <EOYAmt>67261</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>59835</BOYAmt>
        <EOYAmt>67261</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <BOYAmt>59835</BOYAmt>
        <EOYAmt>67261</EOYAmt>
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      <PrimaryExemptPurposeTxt>See Schedule O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Association was founded to provide networking, idea sharing and problem solving for the golf course owners of the midlands who work together to improve the sport.</DescriptionProgramSrvcAccomTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Happ Lathrop</PersonNm>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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        <PersonNm>Clem King</PersonNm>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Dian Berry</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tom Mason</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Daniel Lucas</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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        <PersonNm>Daniel Lucas</PersonNm>
        <USAddress>
          <AddressLine1Txt>222 Clubhouse Drive</AddressLine1Txt>
          <CityNm>West Columbia</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29172</ZIPCd>
        </USAddress>
        <PhoneNum>8036031759</PhoneNum>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountCart and Other Rental Income 2,455</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountGolf Cart Lease 4,318Charitable Donations 1,000Insurance 1,601Dues and Subscript 7,681</ExplanationTxt>
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