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Nonprofit · EIN 57-1058952

CLIFFS VALLEY COMMUNITY ASSOCIATION INC

Tax-exempt · GREENVILLE, SC 29608

Financials

$1.7M$1.5M2023$1.4M$1.3M2024$2.7M$2.7M2025
Revenue Expenses · by fiscal year end
Financials of CLIFFS VALLEY COMMUNITY ASSOCIATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$2,658,800$2,689,904-$31,104$4,831,159$4,363,901$467,258
December 31, 2024990$1,360,476$1,267,192$93,284$4,322,297$3,842,405$479,892
December 31, 2023990$1,666,253$1,484,029$182,224$3,818,018$3,438,870$379,148
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$2,297,431
Membership dues
$2,297,431
Program service revenue
$105,241
Investment income
$118,481
Other revenue
$137,647

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$32,358
Accounting fees
$8,500
Depreciation
$36,696
Program services (functional)
$2,450,992
Management and general (functional)
$238,912

Balance sheet and other

Total assets, start of year
$4,322,297
Total assets, end of year
$4,831,159
Total liabilities, end of year
$4,363,901
Net assets, end of year
$467,258
Land, buildings and equipment
$229,604
Publicly traded securities
$326,980
Net assets without donor restrictions
$467,258
Gross receipts
$2,658,800
Employees
0
Volunteers
0
Year formed
1996
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
LORI COBBPRESIDENT
Trustee or director, Officer
1$0
RICH PAYNESECRETARY
Trustee or director, Officer
1$0
CARLA IWANOWSKITREASURER
Trustee or director, Officer
1$0
MITCH JOLLEYVICE PRESIDENT
Trustee or director, Officer
1$0
JEFF BRUBAKERDIRECTOR
Trustee or director
1$0
LAURA PRICHARDDIRECTOR
Trustee or director
1$0
THOMAS POTTSDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2024: 7 people
NameTitleHours / weekCompensation
BARB WIELICKITREASURER
Trustee or director, Officer
1$0
CHRIS FRASERVICE PRESIDENT
Trustee or director, Officer
1$0
LORI COBBPRESIDENT
Trustee or director, Officer
1$0
RICH PAYNESECRETARY
Trustee or director, Officer
1$0
CARLA IWANOWSKIDIRECTOR
Trustee or director
1$0
MITCH JOLLEYDIRECTOR
Trustee or director
1$0
JEFF BRUBAKERDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
BARB WIELICKIPRESIDENT/TREASURER
Trustee or director, Officer
1$0
CHRIS FRASERVICE PRESIDENT
Trustee or director, Officer
1$0
TOM FISCHERTREASURER
Trustee or director, Officer
1$0
MIKE BALCHUNASSECRETARY
Trustee or director, Officer
1$0
LORI COBBDIRECTOR
Trustee or director
1$0
JOHN MARSLANDDIRECTOR
Trustee or director
1$0
RICH PAYNEDIRECTOR
Trustee or director
1$0

Address and contacts

Address (IRS master file)
PO BOX 3508, GREENVILLE, SC 29608-3508
Principal officer (990 for 2025)
RICH PAYNE, PO BOX 3508, GREENVILLE, SC 29608
Signed the 990
RICH PAYNE, MEMBER
Phone
(864) 238-2557
Return prepared by
DAUBY O'CONNOR & ZALESKI LLC

Mission

TO MAINTAIN FACILITIES FOR ITS MEMBERS IN UPSTATE SOUTH CAROLINA ANDWESTERN NORTH CAROLINA.

990 for the year ended December 31, 2025

Program accomplishments

  • CLIFFS VALLEY COMMUNITY ASSOCIATION, INC. (THE ASSOCIATION) IS A SOUTH CAROLINA NOT-FOR-PROFIT CORPORATION ORGANIZED BY THE CLIFFS AT GLASSY, INC. (THE DEVELOPER). THE ASSOCIATION WAS FORMED TO PROVIDE RESTRICTIONS FOR THE BENEFIT OF ALL OWNERS OF PROPERTIES, TO PROVIDE FLEXIBLE AND REASONABLE PROCEDURES FOR THE OVERALL DEVELOPMENT OF THE PROPERTIES AND TO ESTABLISH A METHOD FOR THE ADMINISTRATION, MAINTENANCE, PRESERVATION, USE AND ENJOYMENT OF THE PROPERTIES. THE ASSOCIATION IS COMPRISED OF PROPERTIES IN AN APPROXIMATELY 3,000 ACRE DEVELOPMENT IN GREENVILLE COUNTY, SOUTH CAROLINA AND HENDERSON COUNTY, NORTH CAROLINA. THE DEVELOPMENT CONSISTS OF 859 SINGLEFAMILY RESIDENTIAL PROPERTIES.THE DEVELOPMENT INCLUDES AMENITIES SUCH AS A COUNTRY CLUB WITH A GOLF COURSE, CLUBHOUSE, AND WELLNESS FACILITIES. THE MEMBERSHIP OF THESE AMENITIES IS ON A VOLUNTARY BASIS OF THE PROPERTY OWNERS. THESE AREAS ARE OWNED BY A SEPARATE UNRELATED ENTITY.
    Expenses $2,450,992 · revenue $184,343

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
57-1058952
Tax-exempt status
501(c)(4): Social welfare organization
Donations deductible
No
Exempt since
2004
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$4,831,159
Income (IRS master file)
$2,658,800

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$2,658,800$2,689,904$4,831,159XML
990December 2024$1,360,476$1,267,192$4,322,297IRS
990December 2023$1,666,253$1,484,029$3,818,018XML
990December 2022$1,056,769$1,070,180$3,484,364IRS
990December 2021$1,187,082$1,383,415$3,273,360IRS
990December 2020–––IRS
990December 2018–––IRS
990December 2017–––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 57-1058952).

Questions about CLIFFS VALLEY COMMUNITY ASSOCIATION INC

What is the EIN of CLIFFS VALLEY COMMUNITY ASSOCIATION INC?
The employer identification number (EIN) of CLIFFS VALLEY COMMUNITY ASSOCIATION INC is 57-1058952.
Is CLIFFS VALLEY COMMUNITY ASSOCIATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2004.
Are donations to CLIFFS VALLEY COMMUNITY ASSOCIATION INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does CLIFFS VALLEY COMMUNITY ASSOCIATION 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 CLIFFS VALLEY COMMUNITY 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 CLIFFS VALLEY COMMUNITY ASSOCIATION INC 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 CLIFFS VALLEY COMMUNITY ASSOCIATION INC?
The 990 for the year ended December 31, 2025 names RICH PAYNE.
Who are the officers and directors of CLIFFS VALLEY COMMUNITY ASSOCIATION INC?
The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
How much revenue does CLIFFS VALLEY COMMUNITY ASSOCIATION INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $2,658,800, expenses of $2,689,904 and total assets of $4,831,159 at year end.

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