Nonprofit · EIN 51-0190966
HARBISON COMMUNITY ASSOCIATION INC
Tax-exempt · COLUMBIA, SC 29212
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,556,662 | $3,185,276 | $371,386 | $3,195,316 | $850,987 | $2,344,329 |
| December 31, 2024 | 990 | $3,136,808 | $3,071,425 | $65,383 | $2,837,221 | $864,278 | $1,972,943 |
| December 31, 2023 | 990 | $2,925,043 | $3,075,577 | -$150,534 | $2,693,155 | $785,595 | $1,907,560 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,435,912
- Investment income
- $119,876
- Other revenue
- $874
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $77,721
- Other salaries and wages
- $1,059,764
- Salaries, compensation and benefits (total)
- $1,358,481
- Professional fundraising fees
- $0
- Legal fees
- $16,780
- Accounting fees
- $12,000
- Occupancy
- $910,631
- Travel
- $12,936
- Depreciation
- $133,805
- Program services (functional)
- $2,511,362
- Management and general (functional)
- $673,914
Balance sheet and other
- Total assets, start of year
- $2,837,221
- Total assets, end of year
- $3,195,316
- Total liabilities, end of year
- $850,987
- Net assets, end of year
- $2,344,329
- Land, buildings and equipment
- $1,379,210
- Net assets without donor restrictions
- $2,344,329
- Gross receipts
- $3,556,662
- Employees
- 63
- Volunteers
- 0
- Year formed
- 1975
- 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 |
|---|---|---|---|
| RALPH H BELL | PRESIDENT Trustee or director, Officer | 5 | $0 |
| TERRY HELSLEY | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| STANLEY SEABROOK | TREASURER Trustee or director, Officer | 5 | $0 |
| KATHERINE CARTER | SECRETARY Trustee or director, Officer | 5 | $0 |
| RICHARD SCOGGINS | MEMBER Trustee or director | 5 | $0 |
| DARRELL CLARK | MEMBER Trustee or director | 5 | $0 |
| PATRICIA SMITH-JENKINS | MEMBER Trustee or director | 5 | $0 |
| MICHAEL ALLISON | MEMBER Trustee or director | 5 | $0 |
| MITCH WHITTING | MEMBER Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HENRY COBIA WEST III | PRESIDENT Trustee or director, Officer | 5 | $0 |
| JULIE LUCAS | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| STANLEY SEABROOK | TREASURER Trustee or director, Officer | 5 | $0 |
| KATHERINE ROSE CARTER | SECRETARY Trustee or director, Officer | 5 | $0 |
| RALPH H BELL JR | MEMBER Trustee or director | 5 | $0 |
| TERRY L HELSLEY | MEMBER Trustee or director | 5 | $0 |
| LIZ MOONEY | MEMBER Trustee or director | 5 | $0 |
| PATRICIA J SMITH-JENKINS | MEMBER Trustee or director | 5 | $0 |
| MITCH WHITTING | MEMBER Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RALPH BELL | BOARD MEMBER Trustee or director | 5 | $0 |
| KATHERINE CARTER | SECRETARY Trustee or director | 5 | $0 |
| TERRY HELSLEY | BOARD MEMBER Trustee or director | 5 | $0 |
| PATRICIA JENKINS | BOARD MEMBER Trustee or director | 5 | $0 |
| JULIE LUCAS | VICE PRESIDE Trustee or director | 5 | $0 |
| LIZ MOONEY | BOARD MEMBER Trustee or director | 5 | $0 |
| STAN SEABROOK | TREASURER Trustee or director | 5 | $0 |
| HANK WEST | PRESIDENT Trustee or director | 5 | $0 |
| MITCH WHITTING | TREASURER Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 106 HILLPINE RD, COLUMBIA, SC 29212-2408
- Principal officer (990 for 2025)
- YOLANDA MATHEWS, 106 HILLPINE ROAD, COLUMBIA, SC 29212
- Signed the 990
- YOLANDA MATHEWS, FINANCE DIRECTOR
- Phone
- (803) 781-2214
- Website
- WWW.HARBISONHCA.COM
- Return prepared by
- MCGREGOR AND COMPANY LLP
Mission
MAINTENANCE OF COMMON AREAS AND RECREATIONAL FACILITIES FOR THE COMMON ENJOYMENT OF MEMBERS OF THE HARBISON COMMUNITY ASSOCIATION IN COLUMBIA SOUTH CAROLINA
Program accomplishments
- MAINTENANCE OF COMMON AREAS AND RECREATIONAL FACILITIES FOR THE COMMON ENJOYMENT OF MEMBERS OF THE HARBISON COMMUNITY ASSOCIATION IN COLUMBIA SOUTH CAROLINAExpenses $2,511,362 · revenue $3,436,786
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
- 51-0190966
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1976
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $3,195,316
- Income (IRS master file)
- $3,556,662
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,556,662 | $3,185,276 | $3,195,316 | IRS |
| 990 | December 2024 | $3,136,808 | $3,071,425 | $2,837,221 | XML |
| 990 | December 2023 | $2,925,043 | $3,075,577 | $2,693,155 | XML |
| 990 | December 2022 | $2,812,352 | $2,864,665 | $2,870,270 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 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 51-0190966).
Questions about HARBISON COMMUNITY ASSOCIATION INC
- What is the EIN of HARBISON COMMUNITY ASSOCIATION INC?
- The employer identification number (EIN) of HARBISON COMMUNITY ASSOCIATION INC is 51-0190966.
- Is HARBISON COMMUNITY ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1976.
- Are donations to HARBISON COMMUNITY ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HARBISON COMMUNITY ASSOCIATION INC 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 HARBISON COMMUNITY ASSOCIATION 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 HARBISON COMMUNITY ASSOCIATION INC 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 HARBISON COMMUNITY ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names YOLANDA MATHEWS.
- Who are the officers and directors of HARBISON COMMUNITY ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does HARBISON COMMUNITY ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $3,556,662, expenses of $3,185,276 and total assets of $3,195,316 at year end.
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