Nonprofit · EIN 57-0164525
FOREST LAKE CLUB
Tax-exempt · COLUMBIA, SC 29260
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990 | $14,241,863 | $12,983,629 | $1,258,234 | $19,175,663 | $3,905,891 | $15,269,772 |
| October 31, 2024 | 990 | $13,839,780 | $12,239,238 | $1,600,542 | $18,978,014 | $4,916,476 | $14,061,538 |
| October 31, 2023 | 990 | $11,950,066 | $11,256,965 | $693,101 | $18,186,546 | $5,630,300 | $12,556,246 |
Financial details: 990 for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $7,294,131
- Membership dues
- $7,294,131
- Program service revenue
- $5,278,572
- Investment income
- $82,655
- Other revenue
- $1,586,505
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $5,432,267
- Salaries, compensation and benefits (total)
- $6,312,383
- Professional fundraising fees
- $0
- Legal fees
- $3,134
- Accounting fees
- $82,069
- Travel
- $12,845
- Depreciation
- $1,158,069
Balance sheet and other
- Total assets, start of year
- $18,978,014
- Total assets, end of year
- $19,175,663
- Total liabilities, end of year
- $3,905,891
- Net assets, end of year
- $15,269,772
- Land, buildings and equipment
- $14,064,905
- Gross unrelated business income
- $82,655
- Gross receipts
- $14,241,863
- Employees
- 241
- Volunteers
- 0
- Year formed
- 1926
- 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 October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JACOB CYR | GM/COO Key employee | 40 | $242,616 |
| WILLIAM M MERRITT | BOARD MEMBER Trustee or director | 0 | $0 |
| STERLING G DAVIES | BOARD MEMBER Trustee or director | 0 | $0 |
| JOSEPH PATRICK MCKAIN | BOARD MEMBER Trustee or director | 0 | $0 |
| WILLIAM P MCELVEEN JR | BOARD MEMBER Trustee or director | 0 | $0 |
| A TYLER COLPINI | BOARD MEMBER Trustee or director | 0 | $0 |
| WALTER M KEENAN JR | BOARD MEMBER Trustee or director | 0 | $0 |
| PETER G FAWCETT | PRESIDENT Officer | 0 | $0 |
| MARK M JAMES | VICE PRESIDENT Officer | 0 | $0 |
990 for the year ended October 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JACOB CYR | GM/COO Key employee | 40 | $226,192 |
| J LYLES GLENN IV | BOARD MEMBER Trustee or director | 0 | $0 |
| CULVER P CHOATE JR | BOARD MEMBER Trustee or director | 0 | $0 |
| JOSEPH PATRICK MCKAIN | BOARD MEMBER Trustee or director | 0 | $0 |
| WILLIAM P MCELVEEN JR | BOARD MEMBER Trustee or director | 0 | $0 |
| A TYLER COLPINI | BOARD MEMBER Trustee or director | 0 | $0 |
| WALTER M KEENAN JR | BOARD MEMBER Trustee or director | 0 | $0 |
| THOMAS COLLINS | PRESIDENT Officer | 0 | $0 |
| PETER G FAWCETT | VICE PRESIDENT Officer | 0 | $0 |
990 for the year ended October 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JACOB CYR | GM/COO Key employee | 40 | $190,000 |
| J LYLES GLENN IV | BOARD MEMBER Trustee or director | 0 | $0 |
| CULVER P CHOATE JR | BOARD MEMBER Trustee or director | 0 | $0 |
| JOSEPH PATRICK MCKAIN | BOARD MEMBER Trustee or director | 0 | $0 |
| WILLIAM P MCELVEEN JR | BOARD MEMBER Trustee or director | 0 | $0 |
| A TYLER COLPINI | BOARD MEMBER Trustee or director | 0 | $0 |
| F WILLIAM LAMOTTE III | BOARD MEMBER Trustee or director | 0 | $0 |
| THOMAS COLLINS | PRESIDENT Officer | 0 | $0 |
| PETER G FAWCETT | VICE PRESIDENT Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 6806, COLUMBIA, SC 29260-6806
- In care of
- % BARBARA A JACKSON CONTROLLER
- Principal officer (990 for 2024)
- BARBARA JACKSON, PO BOX 6806, COLUMBIA, SC 29260
- Signed the 990
- BARBARA JACKSON, SECRETARY/TREASURER
- Phone
- (803) 787-2177
- Return prepared by
- MCGREGOR AND COMPANY LLP
Mission
THE CLUB IS DEDICATED TO FOSTERING A WELCOMING ENVIRONMENT WHERE MEMBERS, FAMILY, AND FRIENDS COME TOGETHER TO ENJOY EXCEPTIONAL SERVICE, PREMIER FACILITIES, AND VIBRANT SOCIAL CONNECTIONS. WE ARE COMMITTED TO CREATING MEMORABLE EXPERIENCES THAT REFLECT OUR COMMITMENT TO EXCELLENCE AND COMMUNITY.
Program accomplishments
- TO PROVIDE THE CLUB'S MEMBERS AND THEIR GUESTS WITH AN EXCELLENT DINING EXPERIENCE. THE CLUB'S DINING REVENUE IS SUPPORTED BY THE MEALS SERVED IN THE DINING ROOM, SPECIAL EVENTS, THE BAR AND GRILL. THE CLUB SERVES LUNCH AND DINNER EVERY DAY OF THE WEEK, EXCEPT MONDAY AND HAS SUNDAY BRUNCH EACH WEEK. IN ADDITION, THE CLUB HOLDS SPECIAL EVENTS THROUGHOUT THE YEAR SUCH AS BANQUETS AND WEDDINGS. THE CLUB ALSO HAS A BAR AND GRILL TO SERVE ITS MEMBERS AND GUESTS WHILE PLAYING A ROUND OF GOLF.Expenses $5,143,978
- TO PROVIDE THE CLUB'S MEMBERS AND THEIR GUESTS AN ENJOYABLE GOLFING, TENNIS AND SWIMMING EXPERIENCE. THE CLUB'S GOLF REVENUE IS SUPPORTED MOSTLY BY CART FEES AND GREEN FEES CHARGED TO MEMBERS AND THEIR GUESTS FOR ROUNDS OF GOLF PLAYED DURING THE YEAR. THE CLUB'S TENNIS AND SWIMMING REVENUE IS SUPPORTED BY MERCHANDISE SALES AND GUEST FEES TO USE THE FACILITIES.Expenses $5,000,193
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 October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2024 | October 31, 2025 | March 16, 2026 | 990 on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990 on file |
| 2022 | October 31, 2023 | March 15, 2024 | 990 on file |
IRS record
- EIN
- 57-0164525
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1964
- Accounting year ends
- October
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N50)
- Assets (IRS master file)
- $19,175,663
- Income (IRS master file)
- $14,241,863
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | October 2025 | $14,241,863 | $12,983,629 | $19,175,663 | XML |
| 990 | October 2024 | $13,839,780 | $12,239,238 | $18,978,014 | XML |
| 990 | October 2023 | $11,950,066 | $11,256,965 | $18,186,546 | XML |
| 990 | October 2022 | $10,657,455 | $9,708,412 | $17,782,694 | IRS |
| 990 | October 2021 | – | – | – | IRS |
| 990 | October 2020 | – | – | – | IRS |
| 990 | October 2019 | – | – | – | IRS |
| 990 | October 2018 | – | – | – | 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 57-0164525).
Questions about FOREST LAKE CLUB
- What is the EIN of FOREST LAKE CLUB?
- The employer identification number (EIN) of FOREST LAKE CLUB is 57-0164525.
- Is FOREST LAKE CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1964.
- Are donations to FOREST LAKE CLUB tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does FOREST LAKE CLUB 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 FOREST LAKE CLUB due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FOREST LAKE CLUB last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended October 2025.
- Who is the principal officer of FOREST LAKE CLUB?
- The 990 for the year ended October 31, 2025 names BARBARA JACKSON.
- Who are the officers and directors of FOREST LAKE CLUB?
- The 990 for the year ended October 31, 2025 lists 9 people; 1 received compensation from the organization, the highest $242,616 (JACOB CYR, GM/COO).
- How much revenue does FOREST LAKE CLUB have?
- On its 990 for the year ended October 31, 2025 it reported revenue of $14,241,863, expenses of $12,983,629 and total assets of $19,175,663 at year end.
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