Nonprofit · EIN 20-8420035
ST JAMES SANTEE BRICK CHURCHRESTORATION AND PRESERVATION COMMIT
Tax-exempt · CHARLESTON, SC 29407
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $66,348 | $28,464 | $37,884 | $1,021,011 | $0 | $1,021,011 |
| December 31, 2024 | 990 | $48,762 | $23,990 | $24,772 | $927,144 | $0 | $927,144 |
| December 31, 2023 | 990 | $35,922 | $22,923 | $12,999 | $872,004 | $0 | $872,004 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $12,097
- Program service revenue
- $0
- Investment income
- $49,451
- Net rental income
- $4,800
- Net gain from sales of assets
- $22,456
- Other revenue
- $4,800
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,175
- Program services (functional)
- $17,225
- Management and general (functional)
- $11,239
Balance sheet and other
- Total assets, start of year
- $927,144
- Total assets, end of year
- $1,021,011
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,021,011
- Land, buildings and equipment
- $109,022
- Net assets without donor restrictions
- $481,287
- Net assets with donor restrictions
- $539,724
- Gross receipts
- $148,418
- Employees
- 0
- Volunteers
- 4
- Year formed
- 2007
- 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 |
|---|---|---|---|
| GEORGE GEER | CO-CHAIRMAN Officer | 4 | $0 |
| HOWELL MORRISON | CO-CHAIRMAN Officer | 4 | $0 |
| JAMES LEWIS III | SECRETARY Officer | 4 | $0 |
| MICHAEL MORRISON | TREASURER Officer | 4 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GEORGE GEER | CO-CHAIRMAN Officer | 4 | $0 |
| HOWELL MORRISON | CO-CHAIRMAN Officer | 4 | $0 |
| JAMES LEWIS III | SECRETARY Officer | 4 | $0 |
| RICHARD C KAY | TREASURER Officer | 4 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GEORGE GEER | CO-CHAIRMAN Officer | 4 | $0 |
| HOWELL MORRISON | CO-CHAIRMAN Officer | 4 | $0 |
| JAMES LEWIS III | SECRETARY Officer | 4 | $0 |
| RICHARD C KAY | TREASURER Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 26 JAMESTOWN RD, CHARLESTON, SC 29407-7526
- In care of
- % WILLIAM MCG MORRISON JR
- Principal officer (990 for 2025)
- MICHAEL MORRISON, PO BOX 218, MCCLELLANVILLE, SC 29458
- Signed the 990
- MICHAEL MORRISON, TREASURER
- Phone
- (843) 833-3828
- Return prepared by
- MOSS & YANTIS CPA PA
Mission
ST. JAMES SANTEE "BRICK CHURCH" WAS FOUNDED IN THE 1700'S. IT FELL INTO A STATE OF ALMOST FALLING DOWN. THIS COMMITTEE WAS FORMED TO RESTORE AND PRESERVE THE CHURCH. WE RECEIVE NO GRANTS, ONLY CONTRIBUTIONS FROM INDIVIDUALS WHO LOVE THIS OLD CHURCH. GENERATIONS OF FAMILIES HAVE GONE HERE. WE HAVE ONE SERVICE A YEAR, ALWAYS ON THE SUNDAY FOLLOWING EASTER SUNDAY. THROUGHOUT THE YEAR, WE RECEIVE SMALL CONTRIBUTIONS, USUALLY "IN MEMORY" OF SOMEONE WHO HAS DIED. WE DO RECEIVE $400 PER MONTH RENT FROM OUR CARETAKER WHO LIVES ON THE PROPERTY.
Program accomplishments
- PRESERVATION/MAINTENANCE OF THIS HISTORIC 250+ YEAR-OLD CHURCH AND GROUNDS ON SOUTH CAROLINA'S HISTORIC REGISTER.Expenses $17,225
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
- 20-8420035
- 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
- 2007
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X11)
- Assets (IRS master file)
- $1,021,011
- Income (IRS master file)
- $148,418
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $66,348 | $28,464 | $1,021,011 | IRS |
| 990 | December 2024 | $48,762 | $23,990 | $927,144 | XML |
| 990 | December 2023 | $35,922 | $22,923 | $872,004 | XML |
| 990 | December 2022 | – | – | – | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | 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 20-8420035).
Questions about ST JAMES SANTEE BRICK CHURCHRESTORATION AND PRESERVATION COMMIT
- What is the EIN of ST JAMES SANTEE BRICK CHURCHRESTORATION AND PRESERVATION COMMIT?
- The employer identification number (EIN) of ST JAMES SANTEE BRICK CHURCHRESTORATION AND PRESERVATION COMMIT is 20-8420035.
- Is ST JAMES SANTEE BRICK CHURCHRESTORATION AND PRESERVATION COMMIT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to ST JAMES SANTEE BRICK CHURCHRESTORATION AND PRESERVATION COMMIT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ST JAMES SANTEE BRICK CHURCHRESTORATION AND PRESERVATION COMMIT 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 ST JAMES SANTEE BRICK CHURCHRESTORATION AND PRESERVATION COMMIT 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 ST JAMES SANTEE BRICK CHURCHRESTORATION AND PRESERVATION COMMIT 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 ST JAMES SANTEE BRICK CHURCHRESTORATION AND PRESERVATION COMMIT?
- The 990 for the year ended December 31, 2025 names MICHAEL MORRISON.
- Who are the officers and directors of ST JAMES SANTEE BRICK CHURCHRESTORATION AND PRESERVATION COMMIT?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does ST JAMES SANTEE BRICK CHURCHRESTORATION AND PRESERVATION COMMIT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $66,348, expenses of $28,464 and total assets of $1,021,011 at year end.
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