Nonprofit · EIN 45-4079530
PAMS FRONT PORCH
Tax-exempt · COLUMBIA, SC 29223
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $124,483 | $115,713 | $8,770 | $44,188 | $5,267 | $38,921 |
| December 31, 2024 | 990 | $104,520 | $94,637 | $9,883 | $32,159 | $2,008 | $30,151 |
| December 31, 2023 | 990 | $72,859 | $81,678 | -$8,819 | $21,782 | $1,512 | $20,270 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,200
- Membership dues
- $1,200
- Program service revenue
- $0
- Investment income
- $27
- Net income from gaming
- $28,293
- Net income from sales of inventory
- $94,963
- Other revenue
- $123,256
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $745
- Occupancy
- $40,151
- Depreciation
- $1,205
Balance sheet and other
- Total assets, start of year
- $32,159
- Total assets, end of year
- $44,188
- Total liabilities, end of year
- $5,267
- Net assets, end of year
- $38,921
- Land, buildings and equipment
- $4,323
- Gross unrelated business income
- $27
- Gross receipts
- $270,015
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2012
- 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 |
|---|---|---|---|
| PHILLIP R WILBORN | CHAIRMAN Trustee or director, Officer | 22.5 | $0 |
| TOM MARABLE | DIRECTOR Trustee or director | 5 | $0 |
| KRYSTYNA R LEWIS | PRESIDENT Trustee or director | 7.5 | $0 |
| WILLIAM LEWIS | SECRETARY Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PHILLIP R WILBORN | CHAIRMAN Trustee or director, Officer | 20 | $0 |
| DEBBIE GRATTON | DIRECTOR Trustee or director | 5 | $0 |
| TOM MARABLE | DIRECTOR Trustee or director | 5 | $0 |
| KRYSTYNA R LEWIS | PRESIDENT Trustee or director | 5 | $0 |
| WILLIAM LEWIS | SECRETARY Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PHILLIP R WILBORN | CHAIRMAN Trustee or director, Officer | 20 | $0 |
| DEBBIE GRATTON | DIRECTOR Trustee or director | 5 | $0 |
| TOM MARABLE | DIRECTOR Trustee or director | 5 | $0 |
| KRYSTYNA R LEWIS | PRESIDENT Trustee or director | 5 | $0 |
| WILLIAM LEWIS | SECRETARY Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 7332 PARKLANE RD, COLUMBIA, SC 29223-7616
- In care of
- % PHILLIP R WILBORN
- Principal officer (990 for 2025)
- PHILLIP WILBORN, 6715 CROSSFIELD ROAD, COLUMBIA, SC 29206
- Signed the 990
- PHILLIP WILBORN, CHAIRMAN
- Phone
- (803) 736-0305
- Return prepared by
- A Dowl Knight & Company PC
Mission
TO PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR ITS MEMBERS
Program accomplishments
- N/A
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
- 45-4079530
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N50)
- Assets (IRS master file)
- $44,188
- Income (IRS master file)
- $270,015
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $124,483 | $115,713 | $44,188 | XML |
| 990 | December 2024 | $104,520 | $94,637 | $32,159 | XML |
| 990 | December 2023 | $72,859 | $81,678 | $21,782 | XML |
| 990 | December 2022 | $80,058 | $86,388 | $30,892 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 45-4079530).
Questions about PAMS FRONT PORCH
- What is the EIN of PAMS FRONT PORCH?
- The employer identification number (EIN) of PAMS FRONT PORCH is 45-4079530.
- Is PAMS FRONT PORCH tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 2014.
- Are donations to PAMS FRONT PORCH tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PAMS FRONT PORCH 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 PAMS FRONT PORCH 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 PAMS FRONT PORCH 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 PAMS FRONT PORCH?
- The 990 for the year ended December 31, 2025 names PHILLIP WILBORN.
- Who are the officers and directors of PAMS FRONT PORCH?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does PAMS FRONT PORCH have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $124,483, expenses of $115,713 and total assets of $44,188 at year end.
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