Nonprofit · EIN 57-0710756
CLEMSON DOWNS PROPERTY OWNERS ASSOCIATION INC
Tax-exempt · CLEMSON, SC 29631
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $47,719 | $61,804 | -$14,085 | $47,356 | $19,468 | $27,888 |
| December 31, 2024 | 990-EZ | $54,192 | $34,345 | $19,847 | $69,531 | $27,558 | $41,973 |
| December 31, 2023 | 990-EZ | $41,881 | $43,071 | -$1,190 | $34,493 | $12,367 | $22,126 |
| December 31, 2022 | 990-EZ | $41,592 | $24,904 | $16,688 | $47,173 | $0 | $47,173 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $47,662
- Investment income
- $57
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,680
- Occupancy
- $26,077
- Printing, publications and postage
- $2,890
- Other expenses
- $31,157
- Program services (functional)
- $28,394
Balance sheet and other
- Total assets, start of year
- $69,531
- Total assets, end of year
- $47,356
- Total liabilities, end of year
- $19,468
- Net assets, end of year
- $27,888
- Cash, savings and investments
- $47,356
- Gross receipts
- $47,719
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 |
|---|---|---|---|
| Jo Gable | Director | 3 | $0 |
| Diana Manley | Secretary | 3 | $0 |
| Susan Hamlin | Treasurer | 3 | $0 |
| Elaine Cameron | President | 3 | $0 |
| Alice Hageman | Vice-President | 3 | $0 |
| Roman Lavore | Director | 3 | $0 |
| Lois Torlina | Director | 3 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Karen McAlister | Director | 3 | $0 |
| Jo Gable | Secretary | 3 | $0 |
| Diana Manley | Vice-President | 3 | $0 |
| Virginia Baird | Past-President | 3 | $0 |
| Jerdone Davis | Treasurer | 3 | $0 |
| Webb Smathers | President | 3 | $0 |
| Nancy Palisin | Director | 3 | $0 |
| Lois Torlina | Director | 3 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Karen McAlister | Director | 3 | $0 |
| Paul Gable | Secretary | 3 | $0 |
| Diana Manley | Director | 3 | $0 |
| Virginia Baird | President | 3 | $0 |
| Jerdone Davis | Treasurer | 3 | $0 |
| Webb Smathers | Vice-President | 3 | $0 |
| Nancy Palisin | Director | 3 | $0 |
990-EZ for the year ended December 31, 2022: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Denny Walling | President | 0 | $0 |
| Karen McAlister | Vice-President | 0 | $0 |
| Eunice Rowell | Secretary | 0 | $0 |
| Betty Jane Fourspring | Treasurer | 0 | $0 |
| Paul Gable | Director | 0 | $0 |
| Lamar Robinette | Director | 0 | $0 |
| Diana Manley | Director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 500 DOWNS LOOP, CLEMSON, SC 29631-2035
- In care of
- % SUSAN HAMLIN
- Signed the 990-EZ
- SUSAN HAMLIN, Treasurer
- Phone
- (864) 654-6297
- Return prepared by
- Lindley Pettigrew and Co CPAs LLC
Mission
MAINTAIN AND IMPROVE ALL COMMON AREAS
Program accomplishments
- MAINTAIN AND IMPROVE ALL COMMON GROUNDS FOR 138 HOMEOWNERSExpenses $25,467
- HOST BUSINESS AND TOWN MEETINGS PLUS SOCIALS FOR 138 MEMBERSExpenses $37
- PUBLISH NEWSLETTER AND PHONE DIRECTORYExpenses $2,890
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
- 57-0710756
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1992
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $47,356
- Income (IRS master file)
- $47,719
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $47,719 | $61,804 | $47,356 | IRS |
| 990-EZ | December 2024 | $54,192 | $34,345 | $69,531 | XML |
| 990-EZ | December 2023 | $41,881 | $43,071 | $34,493 | IRS |
| 990-EZ | December 2022 | $41,592 | $24,904 | $47,173 | IRS |
| 990-EZ | December 2021 | – | – | – | 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 57-0710756).
Questions about CLEMSON DOWNS PROPERTY OWNERS ASSOCIATION INC
- What is the EIN of CLEMSON DOWNS PROPERTY OWNERS ASSOCIATION INC?
- The employer identification number (EIN) of CLEMSON DOWNS PROPERTY OWNERS ASSOCIATION INC is 57-0710756.
- Is CLEMSON DOWNS PROPERTY OWNERS ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1992.
- Are donations to CLEMSON DOWNS PROPERTY OWNERS ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CLEMSON DOWNS PROPERTY OWNERS ASSOCIATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of CLEMSON DOWNS PROPERTY OWNERS 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 CLEMSON DOWNS PROPERTY OWNERS ASSOCIATION 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 CLEMSON DOWNS PROPERTY OWNERS ASSOCIATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does CLEMSON DOWNS PROPERTY OWNERS ASSOCIATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $47,719, expenses of $61,804 and total assets of $47,356 at year end.
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