Nonprofit · EIN 20-3470368
LOWCOUNTRY MASTER GARDENER ASSOCIATION
Tax-exempt · BEAUFORT, SC 29907
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $26,316 | $15,187 | $11,129 | $32,510 | $0 | $32,510 |
| December 31, 2024 | 990-EZ | $12,313 | $14,467 | -$2,154 | $21,381 | $0 | $21,381 |
| December 31, 2023 | 990-EZ | $21,284 | $17,934 | $3,350 | $23,535 | $0 | $23,535 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $13,661
- Membership dues
- $3,450
- Other revenue
- $9,205
Expenses
- Grants and similar amounts paid
- $6,000
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $175
- Printing, publications and postage
- $195
- Other expenses
- $8,817
- Program services (functional)
- $2,994
Balance sheet and other
- Total assets, start of year
- $21,381
- Total assets, end of year
- $32,510
- Total liabilities, end of year
- $0
- Net assets, end of year
- $32,510
- Cash, savings and investments
- $32,510
- Gross receipts
- $26,316
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 |
|---|---|---|---|
| JOE ALLARD | BEAUFORT MEMBER AT LARGE | 0 | $0 |
| VALERIE EMERSON | BLUFFTON AREA COORDINATOR | 0 | $0 |
| ROSEMARY PASQUINO | RECORDING SECRETARY | 0 | $0 |
| SUSAN HARDEN | TREASURER | 0 | $0 |
| GLEN PAYNE | EXTENSION AGENT | 0 | $0 |
| SUSAN FEHR | HILTON HRAD AREA COORDINATOR | 0 | $0 |
| PETER HERBERT | BEAUFORT AREA COORDINATOR | 0 | $0 |
| VICTORIA BURGESON | PAST PRESIDENT | 0 | $0 |
| JILL BOTVINIK | PRESIDENT | 0 | $0 |
| WENDY DICKES | VICE PRESIDENT | 0 | $0 |
| JENNY STATON | COMMUNICATIONSN SECRETARY | 0 | $0 |
| LORI KELLY | BLUFFTON MEMBER AT LARGE | 0 | $0 |
| TINA COTTER | RMG BOARD REPRESENTATIVE | 0 | $0 |
990-EZ for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE ALLARD | BEAUFORT MEMBER AT LARGE | 0 | $0 |
| VALERIE EMERSON | BLUFFTON AREA COORDINATOR | 0 | $0 |
| ROSEMARY PASQUINO | RECORDING SECRETARY | 0 | $0 |
| SUSAN HARDEN | TREASURER | 0 | $0 |
| GLEN PAYNE | EXTENSION AGENT | 0 | $0 |
| SUSAN FEHR | HILTON HRAD AREA COORDINATOR | 0 | $0 |
| PETER HERBERT | BEAUFORT AREA COORDINATOR | 0 | $0 |
| VICTORIA BURGESON | PAST PRESIDENT | 0 | $0 |
| JILL BOTVINIK | PRESIDENT | 0 | $0 |
| WENDY DICKES | VICE PRESIDENT | 0 | $0 |
| JENNY STATON | COMMUNICATIONSN SECRETARY | 0 | $0 |
| GEORGE WESTERFIELD | HILTON HEAD MEMBER AT LARGE | 0 | $0 |
| LISA HOLT | RMG BOARD REPRESENTATIVE | 0 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANNE TUPPER | VICE PRESIDENT | 0 | $0 |
| LORI KELLY | ADVISOR | 0 | $0 |
| ROSEMARY PASQUINO | RECORDING SECRETARY | 0 | $0 |
| SUSAN HARDEN | TREASURER | 0 | $0 |
| SANDRA EDUCATE | CORRESPONDING SECRETARY | 0 | $0 |
| BETTE WARFIELD | RMG COORDINATOR | 0 | $0 |
| CAROLINE HAUSER | BEAUFORT AREA COORDINATOR | 0 | $0 |
| VICTORIA BURGESON | PRESIDENT | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 121 SUNSET BLVD, BEAUFORT, SC 29907-1417
- In care of
- % SUSAN HARDERN
- Mailing address (990-N for 2012)
- 102 Beaufort Industrial Village 101, beaufort SC 29906
- Principal officer (990-N for 2012)
- Rick Kurtz, 108 DOLPHIN POINT RD, beaufort SC 29907
- Signed the 990-EZ
- SUSAN HARDERN, TREASURER
- Phone
- (843) 470-5141
- Website
- www.lowcountrymga.org
- Return prepared by
- STEPHEN G POWELL
Mission
TO TRAIN AND UTILIZE MASTER GARDENERS
Program accomplishments
- RENT A MASTER GARDENER AND PROJECTSExpenses $2,994
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
- 20-3470368
- 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
- 2010
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Environment (C42)
- Assets (IRS master file)
- $32,510
- Income (IRS master file)
- $26,316
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $26,316 | $15,187 | $32,510 | XML |
| 990-EZ | December 2024 | $12,313 | $14,467 | $21,381 | XML |
| 990-EZ | December 2023 | $21,284 | $17,934 | $23,535 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2012 Officer: Rick Kurtz | December 31, 2012 | ≤ $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 20-3470368).
Questions about LOWCOUNTRY MASTER GARDENER ASSOCIATION
- What is the EIN of LOWCOUNTRY MASTER GARDENER ASSOCIATION?
- The employer identification number (EIN) of LOWCOUNTRY MASTER GARDENER ASSOCIATION is 20-3470368.
- Is LOWCOUNTRY MASTER GARDENER ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to LOWCOUNTRY MASTER GARDENER ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOWCOUNTRY MASTER GARDENER ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LOWCOUNTRY MASTER GARDENER ASSOCIATION 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 LOWCOUNTRY MASTER GARDENER ASSOCIATION 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 LOWCOUNTRY MASTER GARDENER ASSOCIATION?
- The 990-N for 2012 names Rick Kurtz.
- Who are the officers and directors of LOWCOUNTRY MASTER GARDENER ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 13 people; 0 received compensation from the organization.
- How much revenue does LOWCOUNTRY MASTER GARDENER ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $26,316, expenses of $15,187 and total assets of $32,510 at year end.
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