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Nonprofit · EIN 57-6079578

CHARLESTON OCEAN RACING ASSOCIATION INC

Tax-exempt · CHARLESTON, SC 29412

Financials

$102K$166K2022$14K$56K2023$138K$114K2024$108K$96K2025
Revenue Expenses · by fiscal year end
Financials of CHARLESTON OCEAN RACING ASSOCIATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$107,812$95,509$12,303$331,896$0$331,896
December 31, 2024990$137,776$114,193$23,583$333,030$0$333,030
December 31, 2023990$14,293$56,435-$42,142$300,623$0$300,623
September 30, 2023990$102,237$166,184-$63,947$342,765$0$342,765
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$45,324
Membership dues
$42,393
Program service revenue
$55,383
Investment income
$7,105
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Program services (functional)
$64,718
Management and general (functional)
$30,791

Balance sheet and other

Total assets, start of year
$333,030
Total assets, end of year
$331,896
Total liabilities, end of year
$0
Net assets, end of year
$331,896
Net assets without donor restrictions
$331,896
Gross receipts
$107,812
Employees
0
Year formed
1991
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
JAMES O'CONNORCOMMODORE
Officer
3$0
CHRISTOPHER STINSONPAST COMMODORE
Officer
3$0
JOHN LUCASMEASURER
Officer
3$0
LUKE SPINKVICE COMMODORE
Officer
3$0
PETER KUYPER JRTREASURER
Officer
5$0
ANDI HOFFMANSOLICITOR
Officer
2$0
JIM ARCHERREAR COMMODORE
Officer
3$0
990 for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensation
JAMES O'CONNORCOMMODORE
Officer
3$0
CHRISTOPHER STINSONPAST COMMODORE
Officer
3$0
SCOTT STROTHERVICE COMMODORE
Officer
3$0
TIM VIENNEAUREAR COMMODORE
Officer
3$0
KRISTEN BUCKLEYTREASURER
Officer
3$0
JOHN LUCASMEASURER
Officer
3$0
ALLISON HANSENSECRETARY
Officer
3$0
DAN MACHOWSKIHISTORIAN
Officer
3$0
990 for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensation
JAMES O'CONNORCOMMODORE
Officer
3$0
CHRISTOPHER STINSONPAST COMMODORE
Officer
3$0
SCOTT STROTHERVICE COMMODORE
Officer
3$0
TIM VIENNEAUREAR COMMODORE
Officer
3$0
KRISTEN BUCKLEYTREASURER
Officer
3$0
JOHN LUCASMEASURER
Officer
3$0
ALLISON HANSENSECRETARY
Officer
3$0
DAN MACHOWSKIHISTORIAN
Officer
3$0
990 for the year ended September 30, 2023: 8 people
NameTitleHours / weekCompensation
CHRISTOPHER STINSONPAST COMMODORE
Officer
2$0
JAMES O'CONNORCOMMODORE
Officer
2$0
KRISTEN BUCKLEYTREASURER
Officer
2$0
JOHN LUCASMEASURER
Officer
2$0
ALLISON HANSENSECRETARY
Officer
2$0
DAN MACHOWSKIHISTORIAN
Officer
2$0
TIM VIENNEAUREAR COMMODORE
Officer
2$0
SCOTT STROTHERVICE COMMODORE
Officer
2$0

Address and contacts

Address (IRS master file)
520 FOLLY RD STE 25 PMB 221, CHARLESTON, SC 29412-3019
Mailing address (990-N for 2011)
PO Box 123, Charleston SC 29402
Principal officer (990 for 2025)
PETER KUYPER, 520 FOLLY RD STE 25 PMB 221, Charleston, SC 29412
Principal officer (990-N for 2011)
Lacy Terwilliger, PO Box 123, Charleston SC 29402
Signed the 990
PETER KUYPER, TREASURER
Phone
(843) 697-8635
Return prepared by
BRIAN D KURTZ PC

Mission

THE PRIMARY OBJECTIVES OF THIS ASSOCIATION ARE TO PROMOTE SAILING, TO ENCOURAGE GOOD FELLOWSHIP AMONG SAILORS, AFLOAT AND ASHORE, TO ASSIST BOAT OWNER MEMEBERS TO OBTAIN COMPETENT AND CONGENIALS CREWS, AND TO ASSIST ITS NONBOAT OWNING MEMBERS TO OBTAIN DESIRABLE BERTHS.

990 for the year ended December 31, 2025

Program accomplishments

  • THE PRIMARY OBJECTIVES OF CORA ARE TO PROMOTE SAILING, TO ENCOURAGE GOOD FELLOWSHIP AMONG SAILORS, AFLOAT AND ASHORE, TO ASSIST BOAT OWNER MEMEBERS TO OBTAIN COMPETENT AND CONGENIALS CREWS, AND TO ASSIST ITS NONBOAT OWNING MEMBERS TO OBTAIN DESIRABLE BERTHS.
    Expenses $64,718

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

File the 2026 990-EZ for CHARLESTON OCEAN RACING ASSOCIATION INC

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
57-6079578
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2014
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B03)
Assets (IRS master file)
$331,896
Income (IRS master file)
$107,812

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$107,812$95,509$331,896XML
990December 2024$137,776$114,193$333,030IRS
990December 2023$14,293$56,435$300,623XML
990September 2023$102,237$166,184$342,765XML
990September 2022$315,240$316,611$406,712IRS
990September 2021–––IRS
990-EZSeptember 2020–––IRS
990September 2019–––IRS
990September 2018–––IRS
990-N for 2011
Officer: Lacy Terwilliger
December 31, 2011≤ $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 57-6079578).

Questions about CHARLESTON OCEAN RACING ASSOCIATION INC

What is the EIN of CHARLESTON OCEAN RACING ASSOCIATION INC?
The employer identification number (EIN) of CHARLESTON OCEAN RACING ASSOCIATION INC is 57-6079578.
Is CHARLESTON OCEAN RACING ASSOCIATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
Are donations to CHARLESTON OCEAN RACING ASSOCIATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does CHARLESTON OCEAN RACING 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 CHARLESTON OCEAN RACING 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 CHARLESTON OCEAN RACING 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 CHARLESTON OCEAN RACING ASSOCIATION INC?
The 990 for the year ended December 31, 2025 names PETER KUYPER.
Who are the officers and directors of CHARLESTON OCEAN RACING ASSOCIATION INC?
The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
How much revenue does CHARLESTON OCEAN RACING ASSOCIATION INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $107,812, expenses of $95,509 and total assets of $331,896 at year end.

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