Nonprofit · EIN 57-0791346
PAIA LOWER EASTERN CHEROKEE NATION
Tax-exempt · GRAY COURT, SC 29645
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $65,925 | $18,082 | $47,843 | $113,850 | – | $113,850 |
| December 31, 2024 | 990-EZ | $45,084 | $23,527 | $21,557 | $66,007 | $0 | $66,007 |
| December 31, 2023 | 990-EZ | $32,013 | $62,986 | -$30,973 | $44,450 | $0 | $44,450 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $65,925
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $425
- Printing, publications and postage
- $551
- Other expenses
- $17,106
- Program services (functional)
- $13,122
Balance sheet and other
- Total assets, start of year
- $66,007
- Total assets, end of year
- $113,850
- Total liabilities, end of year
- –
- Net assets, end of year
- $113,850
- Cash, savings and investments
- $68,312
- Land and buildings
- $45,538
- Gross receipts
- $65,925
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 |
|---|---|---|---|
| DEXTER SHARP | CHIEF | 20 | $0 |
| MARK WILLIAMS | VICE CHIEF | 50 | $0 |
| GENE DURHAM | TRIBAL COUNC | 5 | $0 |
| SCOTT GEPHART | TRIBAL COUNC | 15 | $0 |
| TOMMY SANDERS | TREASURER | 30 | $0 |
| KIMBERLY LANCE | TRIBAL COUNC | 5 | $0 |
| TRACY COOK | TRIBAL COUNC | 1 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEXTER SHARP | CHIEF | 20 | $0 |
| MARK WILLIAMS | VICE CHIEF | 50 | $0 |
| GENE DURHAM | TRIBAL COUNCIL | 5 | $0 |
| SCOTT GEPHART | TRIBAL COUNCIL | 15 | $0 |
| TOMMY R SANDERS | TREASURER | 30 | $0 |
| KIMBERLY LANCE | TRIBAL COUNCIL | 5 | $0 |
| TRACY COOK | TRIBAL COUNCIL | 1 | $0 |
990-EZ for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEXTER SHARP | CHIEF | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 3688 WARRIOR CREEK CHURCH RD, GRAY COURT, SC 29645-6156
- In care of
- % TOMMY R SANDERS
- Mailing address (990-N for 2021)
- 3688 Warrior Creek Church Road, Gray Court SC 29645
- Principal officer (990-N for 2021)
- Mary Louise Worthy, 3688 Warrior Creek Church Road, Gray Court SC 29645
- Signed the 990-EZ
- TOMMY SANDERS, TREASURER
- Phone
- (803) 240-8516
- Return prepared by
- LANG FRYER & QUATTLEBAUM
Mission
TO PROMOTE THE HERITAGE CULTURE FOR WELFARE OF NATIONS
Program accomplishments
- TO PROMOTE THE HERITAGE CULTURE FOR WELLFARE OF NATIONS THROUGH GATHERINGS, SCHOOL VISITATION AND COMMUNITY EVENTS.Expenses $13,122
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-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
- 57-0791346
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A23)
- Assets (IRS master file)
- $113,850
- Income (IRS master file)
- $65,925
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $65,925 | $18,082 | $113,850 | XML |
| 990-EZ | December 2024 | $45,084 | $23,527 | $66,007 | IRS |
| 990-EZ | December 2023 | $32,013 | $62,986 | $44,450 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Mary Louise Worthy | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Mary Louise Worthy | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Mary Louise Worthy | December 31, 2019 | ≤ $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 57-0791346).
Questions about PAIA LOWER EASTERN CHEROKEE NATION
- What is the EIN of PAIA LOWER EASTERN CHEROKEE NATION?
- The employer identification number (EIN) of PAIA LOWER EASTERN CHEROKEE NATION is 57-0791346.
- Is PAIA LOWER EASTERN CHEROKEE NATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
- Are donations to PAIA LOWER EASTERN CHEROKEE NATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PAIA LOWER EASTERN CHEROKEE NATION 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 PAIA LOWER EASTERN CHEROKEE NATION 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 PAIA LOWER EASTERN CHEROKEE NATION 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 PAIA LOWER EASTERN CHEROKEE NATION?
- The 990-N for 2021 names Mary Louise Worthy.
- Who are the officers and directors of PAIA LOWER EASTERN CHEROKEE NATION?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does PAIA LOWER EASTERN CHEROKEE NATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $65,925, expenses of $18,082 and total assets of $113,850 at year end.
Other nonprofits in GRAY COURT
- ROSEMONT PRESERVATION SOCIETY EIN 26-0807001 · last filed 990-EZ for 2025
- GRAY COURT-OWINGS HISTORICAL SOCIETY EIN 04-3717829 · last filed 990-N for 2025
- SET FREE TO BE MINISTRIES INC EIN 46-3338030 · last filed 990-PF for 2025
- MANOR MINISTRIES INC EIN 35-2079316 · last filed 990-EZ for 2023
- MAGNOLIA FAWN RESCUE INC EIN 83-0764946 · last filed 990-EZ for 2024
- GRAY COURT AREA FIRE DEPARTMENT EIN 90-0214363 · last filed 990 for 2026
- HICKORY TAVERN COMMUNITY FIRE DEPARTMENT AND RESCUE UNIT EIN 57-0668924 · last filed 990-EZ for 2026
- SEATBELTS FOR SETH EIN 88-3403863 · last filed 990-PF for 2025
All nonprofits in GRAY COURT · South Carolina · Arts, culture and humanities