Nonprofit · EIN 46-4096745
BEST EVER GOLF ASSOCIATION
Tax-exempt · MADISON, AL 35758
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $5,157 | $7,136 | -$1,979 | $20,695 | – | $20,695 |
| December 31, 2024 | 990-EZ | $7,443 | $38,389 | -$30,946 | $22,674 | $0 | $22,674 |
| December 31, 2023 | 990-EZ | $89,366 | $49,689 | $39,677 | $53,620 | $0 | $53,620 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,154
- Investment income
- $3
Expenses
- Compensation of officers, directors and key employees
- $0
- Printing, publications and postage
- $78
- Other expenses
- $7,058
Balance sheet and other
- Total assets, start of year
- $22,674
- Total assets, end of year
- $20,695
- Total liabilities, end of year
- –
- Net assets, end of year
- $20,695
- Cash, savings and investments
- $20,695
- Gross receipts
- $5,157
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 |
|---|---|---|---|
| Rick Rush | Director- BEGA President -BEGA IT | 1 | $0 |
| George Landingham | Director- BEGA VP-Tues League Pres | 5 | $0 |
| Linda Brooks | Director - Tour Dir and Handicap committee | 2 | $0 |
| Lance Morris | Director - Sec Treas Mon and Sat President | 10 | $0 |
| Linda Pline | Dir - Co Pres TravelN Golf | 2 | $0 |
| Carl Heater | Co-President Saturday League | 2 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rick Rush | Director- BEGA President -BEGA IT | 1 | $0 |
| George Landingham | Director- BEGA VP-Tues League Pres | 5 | $0 |
| Linda Brooks | Director - Tour Dir and Handicap committee | 2 | $0 |
| Lance Morris | Director - Sec Treas Mon and Sat President | 10 | $0 |
| Linda Pline | Dir - Co Pres TravelN Golf | 2 | $0 |
| Carl Heater | Co-President Saturday League | 2 | $0 |
| Mike Pline | Co-President TravelN Golf | 2 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rick Rush | Director- BEGA President -BEGA IT | 1 | $0 |
| George Landingham | Director- BEGA VP-Tues League Pres | 5 | $0 |
| Stephen Ellzey | Director - Tour Dir and Handicap committee | 1 | $0 |
| Lance Morris | Director - Sec Treas Mon and Sat President | 10 | $0 |
| Linda Pline | Dir - Co Pres TravelN Golf | 2 | $0 |
| Carl Heater | Co-President Saturday League | 2 | $0 |
| Mike Pline | Co-President TravelN Golf | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 166 STONEWAY TRL, MADISON, AL 35758-8540
- In care of
- % LANCE A MORRIS
- Signed the 990-EZ
- Lance Morris, Treasurer
Mission
The purposes for which the corporation is formed and the objects to be carried on and promoted by it are as follows: a To stimulate interest in golf by bringing together a group of golfers desirous of forming a golfing organization; b To promote and foster among the members a closer bond and fraternity for their joint and mutual benefit and to promote and conserve the best interests and true spirit of the game as embodied in its ancient and honorable traditions; c To encourage conformance to the USGA Rules of Golf by creating a representative authority; d To maintain a uniform system of handicapping as set forth in the USGA Handicap System and issue USGA Handicap Indexes to the members; e To provide an authoritative body to govern and conduct association competitions.
Program accomplishments
- Traveln Golf Trip to Perdido for 7 days with a peak number of 75 unique golfers for the event plus deposit for the spring 2025 trip to Mesquite NV with 28 golfers.
- Ran monthly tournaments for approximately 40-75 golfers at different courses around north AL and southern TN
- Ran a 9-hole Monday and Thursday afternoon leagues for 26 golfers Tuesday retiree league with participation at approximately 50 golfers per week and a Saturday league with average participation of about 28 golfers.
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
- 46-4096745
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N64)
- Assets (IRS master file)
- $20,695
- Income (IRS master file)
- $5,157
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $5,157 | $7,136 | $20,695 | IRS |
| 990-EZ | December 2024 | $7,443 | $38,389 | $22,674 | XML |
| 990-EZ | December 2023 | $89,366 | $49,689 | $53,620 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | 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 46-4096745).
Questions about BEST EVER GOLF ASSOCIATION
- What is the EIN of BEST EVER GOLF ASSOCIATION?
- The employer identification number (EIN) of BEST EVER GOLF ASSOCIATION is 46-4096745.
- Is BEST EVER GOLF ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 2014.
- Are donations to BEST EVER GOLF ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does BEST EVER GOLF ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of BEST EVER GOLF 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 BEST EVER GOLF 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 are the officers and directors of BEST EVER GOLF ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does BEST EVER GOLF ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $5,157, expenses of $7,136 and total assets of $20,695 at year end.
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