Nonprofit · EIN 57-0757124
BRIARCLIFFE HOMEOWNERS ASSOCIATION
Tax-exempt (reinstated) · ELGIN, SC 29045
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $46,738 | $64,766 | -$18,028 | $13,358 | – | $13,358 |
| December 31, 2024 | 990-EZ | $59,696 | $42,722 | $16,974 | $31,386 | – | $31,386 |
| December 31, 2023 | 990-EZ | $36,097 | $46,473 | -$10,376 | $14,412 | – | $14,412 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $46,738
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $3,651
- Occupancy
- $53,153
- Other expenses
- $7,962
Balance sheet and other
- Total assets, start of year
- $31,386
- Total assets, end of year
- $13,358
- Total liabilities, end of year
- –
- Net assets, end of year
- $13,358
- Cash, savings and investments
- $13,358
- Gross receipts
- $46,738
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 |
|---|---|---|---|
| DAVID MOTTERSHEAD | OFFICER | 0 | $0 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID MOTTERSHEAD | OFFICER | 0 | $0 |
990-EZ for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID MOTTERSHEAD | OFFICER | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 199 BRIARCLIFFE E, ELGIN, SC 29045-9391
- Mailing address (990-N for 2020)
- 199 BRIARCLIFFE EAST, ELGIN SC 29045
- Principal officer (990-N for 2020)
- DAVID MOTTERSHEAD, 325 DEER RUN RD, ELGIN SC 29045
- Signed the 990-EZ
- DAVID MOTTERSHEAD, OFFICER
- Phone
- (803) 779-2885
- Return prepared by
- KYLE & COMPANY PC
Mission
TO COLLECT HOME ASSOCIATION DUES AND PAY FOR SUBDIVISION UPKEEP AND EXPENSES
Program accomplishments
- TO PROVIDE FOR COMMUNITY UPKEEP AND EXPENSES
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
- 57-0757124
- 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 (N50)
- Assets (IRS master file)
- $13,358
- Income (IRS master file)
- $46,738
Revocation and reinstatement
- Exemption revoked
- February 15, 2011
- Posted by the IRS
- August 13, 2012
- Reinstated
- Effective February 15, 2011
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $46,738 | $64,766 | $13,358 | XML |
| 990-EZ | December 2024 | $59,696 | $42,722 | $31,386 | IRS |
| 990-EZ | December 2023 | $36,097 | $46,473 | $14,412 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: DAVID MOTTERSHEAD | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: David Mottershead | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
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 57-0757124).
Questions about BRIARCLIFFE HOMEOWNERS ASSOCIATION
- What is the EIN of BRIARCLIFFE HOMEOWNERS ASSOCIATION?
- The employer identification number (EIN) of BRIARCLIFFE HOMEOWNERS ASSOCIATION is 57-0757124.
- Is BRIARCLIFFE HOMEOWNERS ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on February 15, 2011 and reinstated it effective February 15, 2011.
- Are donations to BRIARCLIFFE HOMEOWNERS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does BRIARCLIFFE HOMEOWNERS ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of BRIARCLIFFE HOMEOWNERS 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 BRIARCLIFFE HOMEOWNERS 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 is the principal officer of BRIARCLIFFE HOMEOWNERS ASSOCIATION?
- The 990-N for 2020 names DAVID MOTTERSHEAD.
- Who are the officers and directors of BRIARCLIFFE HOMEOWNERS ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does BRIARCLIFFE HOMEOWNERS ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $46,738, expenses of $64,766 and total assets of $13,358 at year end.
Other nonprofits in ELGIN
- SPRING VALLEY HIGH SCHOOL BOYS CROSS COUNTRY AND TRACK AND FIELD EIN 88-2348464 · last filed 990-N for 2024
- CAPITAL CITY TYRANTS EIN 87-4467513 · last filed 990-N for 2024
- ELITE SOCCER OUTREACH NON PROFIT CORP EIN 84-2898191 · last filed 990-N for 2024
- SOUTH CAROLINA FOSTER PARENT ASSN EIN 57-0886535 · last filed 990 for 2023
- GATEWAY TO THE ARMY ASSOCIATION EIN 47-3273629 · last filed 990 for 2025
- BILL MCDANIELS FOUNDATION EIN 93-3173140 · last filed 990-PF for 2025
- ASHUTOSH THE LOVE OF SHIVA INC EIN 33-1911069 · last filed 990 for 2024
- ZVEJNIEKS FOUNDATION OF SOUTH CAROLINA EIN 26-2848806 · last filed 990-PF for 2024
All nonprofits in ELGIN · South Carolina · Recreation and sports