Nonprofit · EIN 20-0481613
SOUTH CAROLINA ASSOCIATION OF RAILROADS
Tax-exempt (reinstated) · GREER, SC 29651
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $4,000 | $1,672 | $2,328 | $17,503 | $0 | $17,503 |
| December 31, 2024 | 990-EZ | $39,973 | $52,453 | -$12,480 | $15,175 | $0 | $15,175 |
| December 31, 2023 | 990-EZ | $61,400 | $70,674 | -$9,274 | $27,655 | $0 | $27,655 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $4,000
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,600
- Other expenses
- $72
Balance sheet and other
- Total assets, start of year
- $15,175
- Total assets, end of year
- $17,503
- Total liabilities, end of year
- $0
- Net assets, end of year
- $17,503
- Cash, savings and investments
- $17,503
- Gross receipts
- $4,000
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PETER V DOC CLAUSSEN | PRESIDENT | 1 | $0 |
| NANCY JOHNSON | TREASURER | 1 | $0 |
990-EZ for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PETER V DOC CLAUSSEN | PRESIDENT | 1 | $0 |
| NANCY JOHNSON | TREASURER | 1 | $0 |
990-EZ for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PETER V DOC CLAUSSEN | PRESIDENT | 1 | $0 |
| MATT GEDNEY | TREASURER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 300 RANDALL ST STE A, GREER, SC 29651-3410
- In care of
- % PETER V CLAUSSEN
- Mailing address (990-N for 2022)
- 512 South Main Street, Lancaster SC 29720
- Principal officer (990-N for 2022)
- Peter V Claussen, PO Box 2408, Knoxville TN 37901
- Signed the 990-EZ
- NANCY JOHNSON, TREASURER
- Phone
- (864) 334-5374
- Website
- https://scrailroads.org/
- Return prepared by
- BOWERS ADVISORS LLC
Mission
EDUCATION ON RAILROAD ISSUES IN SOUTH CAROLINA
Program accomplishments
- SUBSTANTIAL DISCUSSIONS WITH LEGISLATORS IN SOUTH CAROLINA RELATED TO RAILROAD ISSUES IN SOUTH CAROLINA
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 20-0481613
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2013
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $17,503
- Income (IRS master file)
- $4,000
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- November 12, 2012
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $4,000 | $1,672 | $17,503 | IRS |
| 990-EZ | December 2024 | $39,973 | $52,453 | $15,175 | IRS |
| 990-EZ | December 2023 | $61,400 | $70,674 | $27,655 | XML |
| 990-N for 2022 Officer: Peter V Claussen | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Peter Claussen | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Sheri Cooper | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Sheri Cooper | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 20-0481613).
Questions about SOUTH CAROLINA ASSOCIATION OF RAILROADS
- What is the EIN of SOUTH CAROLINA ASSOCIATION OF RAILROADS?
- The employer identification number (EIN) of SOUTH CAROLINA ASSOCIATION OF RAILROADS is 20-0481613.
- Is SOUTH CAROLINA ASSOCIATION OF RAILROADS tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to SOUTH CAROLINA ASSOCIATION OF RAILROADS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SOUTH CAROLINA ASSOCIATION OF RAILROADS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SOUTH CAROLINA ASSOCIATION OF RAILROADS 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 SOUTH CAROLINA ASSOCIATION OF RAILROADS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SOUTH CAROLINA ASSOCIATION OF RAILROADS?
- The 990-N for 2022 names Peter V Claussen.
- Who are the officers and directors of SOUTH CAROLINA ASSOCIATION OF RAILROADS?
- The 990-EZ for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does SOUTH CAROLINA ASSOCIATION OF RAILROADS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $4,000, expenses of $1,672 and total assets of $17,503 at year end.
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