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Nonprofit · EIN 46-1308794

MGCOA INC

Also known as MIDLANDS GOLF COURSE OWNERS ASSOC

Tax-exempt · WEST COLUMBIA, SC 29171

Financials

$23K$17K2023$29K$16K2024$25K$17K2025
Revenue Expenses · by fiscal year end
Financials of MGCOA INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$24,775$17,349$7,426$67,261$0$67,261
December 31, 2024990-EZ$29,462$16,337$13,125$59,835$0$59,835
December 31, 2023990-EZ$23,070$17,437$5,633$46,710$0$46,710
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Membership dues
$4,875
Net income from sales of inventory
$17,445
Other revenue
$2,455

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$500
Occupancy
$1,107
Printing, publications and postage
$1,142
Other expenses
$14,600

Balance sheet and other

Total assets, start of year
$59,835
Total assets, end of year
$67,261
Total liabilities, end of year
$0
Net assets, end of year
$67,261
Cash, savings and investments
$67,261
Gross receipts
$24,775

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.

NameTitleHours / weekCompensation
Greg McBridePresident2$0
Happ LathropExecutive Director1$0
Clem KingBoard Member1$0
Dian BerryBoard Member1$0
Tom MasonBoard Member1$0
Daniel LucasTreasurer2$0
990-EZ for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
Greg McBridePresident2$0
Happ LathropExecutive Director1$0
Clem KingBoard Member1$0
Dian BerryBoard Member1$0
Tom MasonBoard Member1$0
Daniel LucasTreasurer2$0
990-EZ for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
Greg McBridePresident2$0
Happ LathropExecutive Director1$0
Clem KingBoard Member1$0
Dian BerryBoard Member1$0
Tom MasonBoard Member1$0
Daniel LucasTreasurer2$0

Address and contacts

Address (IRS master file)
PO BOX 3819, WEST COLUMBIA, SC 29171-3819
In care of
% DANIEL LUCAS
Signed the 990-EZ
DANIEL LUCAS, Treasurer
Phone
(803) 256-2233
Return prepared by
Wayne D Corley CPA LLC

Mission

See Schedule O

990-EZ for the year ended December 31, 2025

Program accomplishments

  • The Association was founded to provide networking, idea sharing and problem solving for the golf course owners of the midlands who work together to improve the sport.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-N for MGCOA INC

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
46-1308794
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
2014
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$67,261
Income (IRS master file)
$24,775

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$24,775$17,349$67,261XML
990-EZDecember 2024$29,462$16,337$59,835XML
990-EZDecember 2023$23,070$17,437$46,710XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 2018–––IRS
990-EZDecember 2017–––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 46-1308794).

Questions about MGCOA INC

What is the EIN of MGCOA INC?
The employer identification number (EIN) of MGCOA INC is 46-1308794.
Is MGCOA INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2014.
Are donations to MGCOA INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does MGCOA INC file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of MGCOA INC 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 MGCOA INC last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who are the officers and directors of MGCOA INC?
The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
How much revenue does MGCOA INC have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $24,775, expenses of $17,349 and total assets of $67,261 at year end.

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