Nonprofit · EIN 58-6452519
TROUP CO RECREATION ENDOWMENT FUND
Also known as BURDETTE H SPEER ET AL TTEE
Tax-exempt · LAGRANGE, GA 30240
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $627,337 | $480,547 | $146,790 | $10,047,306 | $0 | $10,047,306 |
| June 30, 2024 | 990 | $278,370 | $465,404 | -$187,034 | $9,605,960 | $0 | $9,605,960 |
| June 30, 2023 | 990 | $200,491 | $465,647 | -$265,156 | $8,892,423 | $0 | $8,892,423 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $627,337
- Net gain from sales of assets
- $263,488
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $480,547
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $480,547
Balance sheet and other
- Total assets, start of year
- $9,605,960
- Total assets, end of year
- $10,047,306
- Total liabilities, end of year
- $0
- Net assets, end of year
- $10,047,306
- Publicly traded securities
- $10,047,306
- Net assets with donor restrictions
- $10,047,306
- Gross receipts
- $5,288,984
- Employees
- 0
- State of legal domicile
- GA
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEROME ALFORD | TRUSTEE Trustee or director | 1 | $0 |
| PATRICK CREWS | TRUSTEE Trustee or director | 1 | $0 |
| ANDY FRITCHLEY | TRUSTEE Trustee or director | 1 | $0 |
| PAUL S PENN III | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| CHARLES D HUDSON JR | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEROME ALFORD | TRUSTEE Trustee or director | 1 | $0 |
| SUSAN K BLACK | VICE CHAIRMA Trustee or director, Officer | 1 | $0 |
| PATRICK CREWS | TRUSTEE Trustee or director | 1 | $0 |
| PAUL S PENN III | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| CHARLES D HUDSON JR | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended June 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEROME ALFORD | TRUSTEE Trustee or director | 1 | $0 |
| SUSAN K BLACK | VICE CHAIRMA Trustee or director, Officer | 1 | $0 |
| PATRICK CREWS | TRUSTEE Trustee or director | 1 | $0 |
| PAUL S PENN III | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| CHARLES D HUDSON JR | TRUSTEE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 100 RIDLEY AVE, LAGRANGE, GA 30240-2724
- In care of
- % TOD TENTLER
- Principal officer (990 for 2024)
- PAUL S PENN III
- Signed the 990
- PAUL S PENN III, CHAIRMAN
- Phone
- (706) 883-1610
- Return prepared by
- LONG & LONG CPA PC
Mission
THE EXCLUSIVE PURPOSE OF THE TROUP COUNTY RECREATION ENDOWMENT FUND IS TO CONTRIBUTE TO AND SUPPORT THE EXPENSES OF TROUP COUNTY, GEORGIA (A RELATED PARTY) IN MAINTAINING PROPOSED RECREATIONAL ADDITIONS AND IMPROVEMENTS. TROUP COUNTY, GEORGIA HAS RECEIVED A PLEDGE FROM CALLAWAY FOUNDATION, INC. FOR 7,000,000, PAYABLE OVER A THREE YEAR PERIOD SUBJECT TO TROUP COUNTY, GEORGIA CREATING THE TROUP COUNTY RECREATION ENDOWMENT FUND TO HOLD AND MANAGE THE FUNDS. FIVE PERCENT OF THE FUND BALANCE WILL BE MADE AVAILABLE ANNUALLY TO TROUP COUNTY, GEORGIA TO PAY FOR THE OPERATING EXPENDITURES OF NEW RECREATIONAL FACILITIES TO BE BUILT.
Program accomplishments
- DISTRIBUTION TO TROUP COUNTY, GEORGIAExpenses $480,547 · grants $480,547
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 58-6452519
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 2002
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N32)
- Assets (IRS master file)
- $10,047,306
- Income (IRS master file)
- $5,288,984
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $627,337 | $480,547 | $10,047,306 | XML |
| 990 | June 2024 | $278,370 | $465,404 | $9,605,960 | XML |
| 990 | June 2023 | $200,491 | $465,647 | $8,892,423 | XML |
| 990 | June 2022 | $83,096 | $435,491 | $8,535,541 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 58-6452519).
Questions about TROUP CO RECREATION ENDOWMENT FUND
- What is the EIN of TROUP CO RECREATION ENDOWMENT FUND?
- The employer identification number (EIN) of TROUP CO RECREATION ENDOWMENT FUND is 58-6452519.
- Is TROUP CO RECREATION ENDOWMENT FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to TROUP CO RECREATION ENDOWMENT FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does TROUP CO RECREATION ENDOWMENT FUND 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 TROUP CO RECREATION ENDOWMENT FUND due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did TROUP CO RECREATION ENDOWMENT FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of TROUP CO RECREATION ENDOWMENT FUND?
- The 990 for the year ended June 30, 2025 names PAUL S PENN III.
- Who are the officers and directors of TROUP CO RECREATION ENDOWMENT FUND?
- The 990 for the year ended June 30, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does TROUP CO RECREATION ENDOWMENT FUND have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $627,337, expenses of $480,547 and total assets of $10,047,306 at year end.
Other nonprofits in LAGRANGE
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- CAMP VIOLA INC EIN 58-6055245 · last filed 990 for 2025
- FIRST TEE OF TROUP COUNTY GEORGIA INC EIN 20-1463154 · last filed 990 for 2026
- GEORGIA UNITED SOCCER ACADEMY INC EIN 92-3030850 · last filed 990 for 2025
- LAGRANGE BLUE SOX INC EIN 58-2137107 · last filed 990-EZ for 2025
- KNIGHTS BASKETBALL OF LAGRANGE INC EIN 82-4122634 · last filed 990-N for 2024
- TROUP COUNTY PICKLEBALL ASSOC EIN 99-3008767 · last filed 990-N for 2025
- FRIENDS OF LAGRANGE SOCCER EIN 27-4947657 · last filed 990-N for 2024
All nonprofits in LAGRANGE · Georgia · Recreation and sports