Nonprofit · EIN 03-0446638
LEVEEN-ROACH SCHOLARSHIP FUND OF SECESSION GOLF CLUB
Tax-exempt · AUGUSTA, GA 30901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $562,159 | $375,456 | $186,703 | $1,212,952 | $0 | $1,212,952 |
| December 31, 2024 | 990 | $315,351 | $347,457 | -$32,106 | $1,026,249 | $0 | $1,026,249 |
| December 31, 2023 | 990 | $360,778 | $309,140 | $51,638 | $1,058,355 | $0 | $1,058,355 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $527,765
- Program service revenue
- $0
- Investment income
- $34,394
- Net gain from sales of assets
- $1,262
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $355,686
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,773
- Program services (functional)
- $368,893
- Management and general (functional)
- $6,563
Balance sheet and other
- Total assets, start of year
- $1,026,249
- Total assets, end of year
- $1,212,952
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,212,952
- Net assets without donor restrictions
- $1,212,952
- Gross receipts
- $573,649
- Employees
- 0
- Volunteers
- 12
- Year formed
- 2002
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL J AYRER | PRESIDENT Trustee or director, Officer | – | $0 |
| JIM CAPUANO | TRUSTEE Trustee or director | – | $0 |
| TYLER GREGG | SECRETARY Trustee or director, Officer | – | $0 |
| DARRIN HELFRICK | TRUSTEE Trustee or director | – | $0 |
| JASON HILDRETH | TRUSTEE Trustee or director | – | $0 |
| JEFF LEVEEN JR | CHAIRMAN OF Trustee or director, Officer | – | $0 |
| STEPHEN ROACH JR | TRUSTEE Trustee or director | – | $0 |
| CHRIS KOWALEWSKI | TRUSTEE Trustee or director | – | $0 |
| ANDREW LEVEEN | TRUSTEE Trustee or director | – | $0 |
| CHEIKH NDIAYE | TRUSTEE Trustee or director | – | $0 |
| RICHARD L RHODEN | TREASURER Trustee or director, Officer | – | $0 |
| NICHOLAS STONE | TRUSTEE Trustee or director | – | $0 |
| CHRIS SUMMERS | V PRESIDENT Trustee or director, Officer | – | $0 |
| CHARLES TUMLIN | TRUSTEE Trustee or director | – | $0 |
| JEFF WILKS | TRUSTEE Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL J AYRER | PRESIDENT Trustee or director, Officer | – | $0 |
| JIM CAPUANO | TRUSTEE Trustee or director | – | $0 |
| TYLER GREGG | SECRETARY Trustee or director, Officer | – | $0 |
| DARRIN HELFRICK | TRUSTEE Trustee or director | – | $0 |
| JASON HILDRETH | TRUSTEE Trustee or director | – | $0 |
| JEFF LEVEEN JR | CHAIRMAN OF Trustee or director, Officer | – | $0 |
| STEPHEN ROACH JR | TRUSTEE Trustee or director | – | $0 |
| CHRIS KOWALEWSKI | TRUSTEE Trustee or director | – | $0 |
| ANDREW LEVEEN | TRUSTEE Trustee or director | – | $0 |
| ANDREW A LAVALLEE | CHAIRMAN EME Trustee or director | – | $0 |
| CHEIKH NDIAYE | TRUSTEE Trustee or director | – | $0 |
| RICHARD L RHODEN | TREASURER Trustee or director, Officer | – | $0 |
| NICHOLAS STONE | TRUSTEE Trustee or director | – | $0 |
| CHRIS SUMMERS | V PRESIDENT Trustee or director, Officer | – | $0 |
| CHARLES TUMLIN | TRUSTEE Trustee or director | – | $0 |
| JEFF WILKS | TRUSTEE Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL J AYRER | PRESIDENT Trustee or director, Officer | – | $0 |
| JIM CAPUANO | TRUSTEE Trustee or director | – | $0 |
| TYLER GREGG | SECRETARY Trustee or director, Officer | – | $0 |
| JASON HILDRETH | TRUSTEE Trustee or director | – | $0 |
| JEFF LEVEEN JR | CHAIRMAN OF Trustee or director, Officer | – | $0 |
| STEPHEN ROACH JR | TRUSTEE Trustee or director | – | $0 |
| CHRIS KOWALEWSKI | TRUSTEE Trustee or director | – | $0 |
| ANDREW LEVEEN | TRUSTEE Trustee or director | – | $0 |
| ANDREW A LAVALLEE | CHAIRMAN EME Trustee or director | – | $0 |
| CHEIKH NDIAYE | TRUSTEE Trustee or director | – | $0 |
| RICHARD L RHODEN | TREASURER Trustee or director, Officer | – | $0 |
| NICHOLAS STONE | TRUSTEE Trustee or director | – | $0 |
| CHRIS SUMMERS | V PRESIDENT Trustee or director, Officer | – | $0 |
| CHARLES TUMLIN | TRUSTEE Trustee or director | – | $0 |
| JEFF WILKS | TRUSTEE Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 808 GREENE ST STE 201, AUGUSTA, GA 30901-0220
- In care of
- % ANDREW LEVALLEE
- Principal officer (990 for 2025)
- MICHAEL J AYRER, 41 MARPLE RD, HAVERFORD, PA 19041
- Signed the 990
- RICHARD L RHODEN, TREASURER
- Phone
- (706) 724-7979
- Website
- HTTP://LEVEENROACH.COM
- Return prepared by
- RHODEN CPA FIRM
Mission
AWARDING OF COLLEGE SCHOLARSHIPS TO DESERVING STUDENTS PREDOMINANTLY IN BEAUFORT COUNTY, SOUTH CAROLINA
Program accomplishments
- AWARDED 66 COLLEGE SCHOLARSHIPS TO DESERVING STUDENTS PREDOMINANTLY IN BEAUFORT COUNTY, SOUTH CAROLINAExpenses $368,893 · grants $355,686
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 03-0446638
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $1,212,952
- Income (IRS master file)
- $573,649
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $562,159 | $375,456 | $1,212,952 | XML |
| 990 | December 2024 | $315,351 | $347,457 | $1,026,249 | XML |
| 990 | December 2023 | $360,778 | $309,140 | $1,058,355 | XML |
| 990 | December 2022 | $333,973 | $272,745 | $1,006,717 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 03-0446638).
Questions about LEVEEN-ROACH SCHOLARSHIP FUND OF SECESSION GOLF CLUB
- What is the EIN of LEVEEN-ROACH SCHOLARSHIP FUND OF SECESSION GOLF CLUB?
- The employer identification number (EIN) of LEVEEN-ROACH SCHOLARSHIP FUND OF SECESSION GOLF CLUB is 03-0446638.
- Is LEVEEN-ROACH SCHOLARSHIP FUND OF SECESSION GOLF CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to LEVEEN-ROACH SCHOLARSHIP FUND OF SECESSION GOLF CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEVEEN-ROACH SCHOLARSHIP FUND OF SECESSION GOLF CLUB file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LEVEEN-ROACH SCHOLARSHIP FUND OF SECESSION GOLF CLUB due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEVEEN-ROACH SCHOLARSHIP FUND OF SECESSION GOLF CLUB last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LEVEEN-ROACH SCHOLARSHIP FUND OF SECESSION GOLF CLUB?
- The 990 for the year ended December 31, 2025 names MICHAEL J AYRER.
- Who are the officers and directors of LEVEEN-ROACH SCHOLARSHIP FUND OF SECESSION GOLF CLUB?
- The 990 for the year ended December 31, 2025 lists 15 people; 0 received compensation from the organization.
- How much revenue does LEVEEN-ROACH SCHOLARSHIP FUND OF SECESSION GOLF CLUB have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $562,159, expenses of $375,456 and total assets of $1,212,952 at year end.
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