Nonprofit · EIN 57-0951405
SOUTH CAROLINA LOW COUNTRY GOLF COURSE OWNERS ASSOCIATION
Tax-exempt · HILTON HEAD, SC 29938
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $405,601 | $409,465 | -$3,864 | $659,108 | $61,552 | $597,556 |
| December 31, 2024 | 990 | $386,673 | $397,591 | -$10,918 | $650,539 | $49,119 | $601,420 |
| December 31, 2023 | 990 | $328,957 | $399,793 | -$70,836 | $678,413 | $66,075 | $612,338 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $401,950
- of which government grants
- $145,456
- Membership dues
- $16,490
- Program service revenue
- $0
- Investment income
- $3,643
- Other revenue
- $8
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $77,879
- Salaries, compensation and benefits (total)
- $77,879
- Professional fundraising fees
- $0
- Accounting fees
- $4,595
- Occupancy
- $9,600
- Travel
- $2,933
- Program services (functional)
- $390,952
- Management and general (functional)
- $18,513
Balance sheet and other
- Total assets, start of year
- $650,539
- Total assets, end of year
- $659,108
- Total liabilities, end of year
- $61,552
- Net assets, end of year
- $597,556
- Gross receipts
- $405,601
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1992
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARRY FLEMMING | EXECUTIVE DIRECTOR Trustee or director | 38 | $77,880 |
| BRAD MARRA | PRESIDENT Trustee or director | 5 | $0 |
| JOHN FARRELL | VICE PRESIDENT Trustee or director | 5 | $0 |
| ANDY HINSON | SECRETARY/TREAS Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARRY FLEMMING | EXECUTIVE DIRECTOR Trustee or director | 38 | $61,595 |
| BRAD MARRA | PRESIDENT Trustee or director | 5 | $0 |
| JOHN FARRELL | VICE PRESIDENT Trustee or director | 5 | $0 |
| ANDY HINSON | SECRETARY/TREAS Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARRY FLEMMING | EXECUTIVE DIRECTOR Trustee or director | 38 | $64,721 |
| BRAD MARRA | PRESIDENT Trustee or director | 5 | $0 |
| JOHN FARRELL | VICE PRESIDENT Trustee or director | 5 | $0 |
| ANDY HINSON | SECRETARY/TREAS Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 7882, HILTON HEAD, SC 29938-7882
- Principal officer (990 for 2025)
- BRAD MARRA, POST OFFICE BOX 6142, HILTON HEAD, SC 29938
- Signed the 990
- BARRY FLEMING, EXECUTIVE DIRECTOR
- Phone
- (843) 384-5352
- Website
- WWW.LGCOAGOLFPASSBOOK.COM
- Return prepared by
- HUBERT L BERNHEIM CPA
Mission
PROMOTE ACTIVITIES DESIGNED TO IMPROVE THE GOLF COURSE INDUSTRY AND ITS GOLF RELATED OPERATIONS AND PROVIDE GREATER ACCESS TO THE PUBLIC GOLF COURSES
Program accomplishments
- TO CONSIDER THE PROBLEMS OF OPERATION, MANAGEMENT, DEVELOPMENT AND PROMOTION OF GOLF AT GOLF COURSES WHICH ARE OPEN TO THE PUBLIC IN THE LOW COUNTRY
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 57-0951405
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $659,108
- Income (IRS master file)
- $405,601
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $405,601 | $409,465 | $659,108 | XML |
| 990 | December 2024 | $386,673 | $397,591 | $650,539 | XML |
| 990 | December 2023 | $328,957 | $399,793 | $678,413 | XML |
| 990 | December 2022 | $347,944 | $396,685 | $705,829 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 57-0951405).
Questions about SOUTH CAROLINA LOW COUNTRY GOLF COURSE OWNERS ASSOCIATION
- What is the EIN of SOUTH CAROLINA LOW COUNTRY GOLF COURSE OWNERS ASSOCIATION?
- The employer identification number (EIN) of SOUTH CAROLINA LOW COUNTRY GOLF COURSE OWNERS ASSOCIATION is 57-0951405.
- Is SOUTH CAROLINA LOW COUNTRY GOLF COURSE OWNERS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1994.
- Are donations to SOUTH CAROLINA LOW COUNTRY GOLF COURSE OWNERS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SOUTH CAROLINA LOW COUNTRY GOLF COURSE OWNERS ASSOCIATION 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 SOUTH CAROLINA LOW COUNTRY GOLF COURSE OWNERS 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 SOUTH CAROLINA LOW COUNTRY GOLF COURSE OWNERS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SOUTH CAROLINA LOW COUNTRY GOLF COURSE OWNERS ASSOCIATION?
- The 990 for the year ended December 31, 2025 names BRAD MARRA.
- Who are the officers and directors of SOUTH CAROLINA LOW COUNTRY GOLF COURSE OWNERS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $77,880 (BARRY FLEMMING, EXECUTIVE DIRECTOR).
- How much revenue does SOUTH CAROLINA LOW COUNTRY GOLF COURSE OWNERS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $405,601, expenses of $409,465 and total assets of $659,108 at year end.
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