Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 92-1168431

LAKE CONESTEE DAM RESTORATION FUND INC

Tax-exempt (reinstated) · SPARTANBURG, SC 29302

Financials

$2.8M$02023
Revenue Expenses · by fiscal year end
Financials of LAKE CONESTEE DAM RESTORATION FUND INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2023990$2,767,062$0$2,767,062$2,948,153$181,091$2,767,062
Financial details: 990 for the year ended December 31, 2023

Revenue

Contributions, gifts and grants
$2,750,000
of which government grants
$2,750,000
Program service revenue
$0
Investment income
$17,062
Net gain from sales of assets
$8,226
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0

Balance sheet and other

Total assets, start of year
$181,091
Total assets, end of year
$2,948,153
Total liabilities, end of year
$181,091
Net assets, end of year
$2,767,062
Land, buildings and equipment
$1,847,822
Gross receipts
$3,258,836
Employees
0
Volunteers
0
Year formed
2022
State of legal domicile
DE

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, 2023, highest compensation first.

NameTitleHours / weekCompensation
KELLY DH LOWRYPRESIDENT AND TRUSTEE
Officer
3$0
W LAMAR BAEHRBOARD MEMBER
Officer
1$0
JAMIE MOREHEADSECRETARY
Officer
1$0

Address and contacts

Address (IRS master file)
753 E MAIN ST STE 7, SPARTANBURG, SC 29302-1284
In care of
% PRESIDENT
Principal officer (990 for 2023)
KELLY LOWRY, PO BOX 750, WHITE STONE, SC 29386
Signed the 990
KELLY LOWRY, PRESIDENT
Phone
(864) 921-8915
Return prepared by
MOODY & O'NEAL CPAS LLC

Mission

TO PROVIDE FUNDING TO REPLACE THE AGING MASONRY DAM AT LAKE CONESTEE IN ORDER TO PROTECT THE CONESTEE NATURE PRESERVE, THE MAIN STEM OF THE REEDY RIVER, AND THE DRINKING WATER SUPPLY OF GREENWOOD AND LAURENS COUNTIES.

990 for the year ended December 31, 2023

Program accomplishments

  • PROVIDE FUNDING TO REPLACE THE AGING MASONRY DAM AT LAKE CONESTEE IN ORDER TO PROTECT THE CONESTEE NATURE PRESERVE, THE MAIN STEM OF THE REEDY RIVER, AND THE DRINKING WATER SUPPLY OF GREENWOOD AND LAURENS COUNTIES
    revenue $17,062

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, 2026Not on file
2024December 31, 2024May 15, 2025Not on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
92-1168431
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
2025
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$2,948,153
Income (IRS master file)
$3,258,836

Revocation and reinstatement

Exemption revoked
May 15, 2025
Posted by the IRS
September 20, 2025
Reinstated
Effective May 15, 2025

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2023$2,767,062$0$2,948,153IRS

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 92-1168431).

Questions about LAKE CONESTEE DAM RESTORATION FUND INC

What is the EIN of LAKE CONESTEE DAM RESTORATION FUND INC?
The employer identification number (EIN) of LAKE CONESTEE DAM RESTORATION FUND INC is 92-1168431.
Is LAKE CONESTEE DAM RESTORATION FUND INC tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2025 and reinstated it effective May 15, 2025.
Are donations to LAKE CONESTEE DAM RESTORATION FUND INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LAKE CONESTEE DAM RESTORATION FUND 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 LAKE CONESTEE DAM RESTORATION FUND INC due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LAKE CONESTEE DAM RESTORATION FUND INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2023.
Who is the principal officer of LAKE CONESTEE DAM RESTORATION FUND INC?
The 990 for the year ended December 31, 2023 names KELLY LOWRY.
Who are the officers and directors of LAKE CONESTEE DAM RESTORATION FUND INC?
The 990 for the year ended December 31, 2023 lists 3 people; 0 received compensation from the organization.
How much revenue does LAKE CONESTEE DAM RESTORATION FUND INC have?
On its 990 for the year ended December 31, 2023 it reported revenue of $2,767,062, expenses of $0 and total assets of $2,948,153 at year end.

Other nonprofits in SPARTANBURG

All nonprofits in SPARTANBURG · South Carolina