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Nonprofit · EIN 57-0468965

CHEROKEE NATIONAL GOLF & RECREATION CLUB INC

Tax-exempt · GAFFNEY, SC 29342

Financials

$1.1M$1.1M2023$1.2M$1.2M2024$1.4M$1.2M2025
Revenue Expenses · by fiscal year end
Financials of CHEROKEE NATIONAL GOLF & RECREATION CLUB INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,356,922$1,221,037$135,885$1,361,657$656,359$705,298
December 31, 2024990$1,168,962$1,166,809$2,153$1,278,656$709,243$569,413
December 31, 2023990$1,122,893$1,107,130$15,763$1,402,057$834,797$567,260
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$789,270
Membership dues
$789,270
Program service revenue
$141,481
Investment income
$7,074
Net rental income
$331,327
Net income from sales of inventory
$18,616
Other revenue
$419,097

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$396,792
Salaries, compensation and benefits (total)
$499,572
Professional fundraising fees
$0
Accounting fees
$24,583
Occupancy
$32,295
Travel
$4,270
Depreciation
$178,471
Program services (functional)
$1,180,935
Management and general (functional)
$40,102

Balance sheet and other

Total assets, start of year
$1,278,656
Total assets, end of year
$1,361,657
Total liabilities, end of year
$656,359
Net assets, end of year
$705,298
Land, buildings and equipment
$1,015,726
Net assets without donor restrictions
$705,298
Gross receipts
$1,825,090
Employees
37
Year formed
1964
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.

NameTitleHours / weekCompensation
BILLY BRIGGSPRESIDENT
Trustee or director, Officer
0$0
ANDY PAINTERVICE PRESIDENT
Trustee or director, Officer
0$0
DRAKE SCOTTSECRETARY
Trustee or director, Officer
0$0
JOHNNY LEAZERTREASURER
Trustee or director, Officer
0$0
KELLY PHILLIPSDIRECTOR
Trustee or director
0$0
VINCE BLANTONDIRECTOR
Trustee or director
0$0
DAVID PARKERDIRECTOR
Trustee or director
0$0
DANNY PHILLIPSDIRECTOR
Trustee or director
0$0
TREY TAYLORDIRECTOR
Trustee or director
0$0
BLAKE WOODDIRECTOR
Trustee or director
0$0
BO CAUGHMANDIRECTOR
Trustee or director
0$0
CHARLES CHITTYDIRECTOR
Trustee or director
0$0
JIM HEFFNERDIRECTOR
Trustee or director
0$0
MARK KENNERPGA COURSE PROFESSIONAL
Key employee
0$0
990 for the year ended December 31, 2024: 14 people
NameTitleHours / weekCompensation
JIM INMANPRESIDENT
Trustee or director, Officer
0$0
BILLY BRIGGSVICE PRESIDENT
Trustee or director, Officer
0$0
TRUDY HOODSECRETARY
Trustee or director, Officer
0$0
JOHNNY LEAZERTREASURER
Trustee or director, Officer
0$0
KELLY PHILLIPSDIRECTOR
Trustee or director
0$0
JUSTIN ADLERDIRECTOR
Trustee or director
0$0
TIM CROCKERDIRECTOR
Trustee or director
0$0
DANNY PHILLIPSDIRECTOR
Trustee or director
0$0
JAMIE VINESETTDIRECTOR
Trustee or director
0$0
CRAIG SOBOLDIRECTOR
Trustee or director
0$0
BO CAUGHMANDIRECTOR
Trustee or director
0$0
CHARLES CHITTYDIRECTOR
Trustee or director
0$0
JIM HEFFNERDIRECTOR
Trustee or director
0$0
DANNY AGAPIONPGA COURSE PROFESSIONAL
Key employee
0$0
990 for the year ended December 31, 2023: 14 people
NameTitleHours / weekCompensation
CRAIG SOBOLDIRECTOR
Trustee or director
0$0
JAMIE VINESETTDIRECTOR
Trustee or director
0$0
DANNY PHILLIPSDIRECTOR
Trustee or director
0$0
WILL COGGINSDIRECTOR
Trustee or director
0$0
JAYSON BLANTONDIRECTOR
Trustee or director
0$0
ERIC BLANTONDIRECTOR
Trustee or director
0$0
TIM CROCKERDIRECTOR
Trustee or director
0$0
KELLY PHILLIPSDIRECTOR
Trustee or director
0$0
JUSTIN ADLERDIRECTOR
Trustee or director
0$0
JIM INMANVICE PRESIDENT
Trustee or director, Officer
0$0
MIKE WATSONPRESIDENT
Trustee or director, Officer
0$0
JOHNNY LEAZERTREASURER
Trustee or director, Officer
0$0
TRUDY HOODSECRETARY
Trustee or director, Officer
0$0
DANNY AGAPIONPGA COURSE PROFESSIONAL
Key employee
0$0

Address and contacts

Address (IRS master file)
PO BOX 11, GAFFNEY, SC 29342-0011
In care of
% JOHNNY LEAZER
Signed the 990
JOHNNY LEAZER, TREASURER
Phone
(864) 489-9417
Return prepared by
Kesler Queen & Masters CPAs Inc

Mission

MEMBERS BENEFITS/SOCIAL CLUB

990 for the year ended December 31, 2025

Program accomplishments

  • PROVIDE MEMBERS FULL COUNTRY CLUB FACILITIES INCLUDING GOLF,SWIMMING AND SOCIAL ACTIVITIES AND GENERATE REVENUE THROUGH DUES AND GOLF FEES
    Expenses $1,180,935

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

IRS record

EIN
57-0468965
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1965
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,361,657
Income (IRS master file)
$1,825,090

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,356,922$1,221,037$1,361,657IRS
990December 2024$1,168,962$1,166,809$1,278,656IRS
990December 2023$1,122,893$1,107,130$1,402,057XML
990December 2022$1,122,508$931,925$1,493,125IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 57-0468965).

Questions about CHEROKEE NATIONAL GOLF & RECREATION CLUB INC

What is the EIN of CHEROKEE NATIONAL GOLF & RECREATION CLUB INC?
The employer identification number (EIN) of CHEROKEE NATIONAL GOLF & RECREATION CLUB INC is 57-0468965.
Is CHEROKEE NATIONAL GOLF & RECREATION CLUB INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1965.
Are donations to CHEROKEE NATIONAL GOLF & RECREATION CLUB INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does CHEROKEE NATIONAL GOLF & RECREATION CLUB 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 CHEROKEE NATIONAL GOLF & RECREATION CLUB 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 CHEROKEE NATIONAL GOLF & RECREATION CLUB INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who are the officers and directors of CHEROKEE NATIONAL GOLF & RECREATION CLUB INC?
The 990 for the year ended December 31, 2025 lists 14 people; 0 received compensation from the organization.
How much revenue does CHEROKEE NATIONAL GOLF & RECREATION CLUB INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,356,922, expenses of $1,221,037 and total assets of $1,361,657 at year end.

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