Nonprofit · EIN 92-3879719
SWING FOR THE LOWCOUNTRY LLC
Also known as LORI BAYER SOLE MBR
Tax-exempt · DANIEL ISLAND, SC 29492
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $746,320 | $552,539 | $193,781 | $420,960 | $0 | $420,960 |
| December 31, 2024 | 990 | $377,503 | $199,626 | $177,877 | $227,179 | $0 | $227,179 |
| December 31, 2023 | 990 | $160,393 | $111,091 | $49,302 | $49,302 | $0 | $49,302 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $596,175
- Program service revenue
- $0
- Investment income
- $395
- Net income from fundraising events
- $149,750
- Other revenue
- $149,750
Expenses
- Grants and similar amounts paid
- $500,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $500,000
- Management and general (functional)
- $22,494
- Fundraising (functional)
- $30,045
Balance sheet and other
- Total assets, start of year
- $227,179
- Total assets, end of year
- $420,960
- Total liabilities, end of year
- $0
- Net assets, end of year
- $420,960
- Gross receipts
- $793,388
- Employees
- 0
- Volunteers
- 35
- Year formed
- 2023
- 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 |
|---|---|---|---|
| RANDY JEFFERY | DIRECTOR Trustee or director | 5 | $0 |
| BONNIE HANCOCK | DIRECTOR Trustee or director | 1 | $0 |
| REBECCA BECHHOLD | DIRECTOR Trustee or director | 1 | $0 |
| LORI BAYER | PRESIDENT Trustee or director, Officer | 20 | $0 |
| PAUL BAYER | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| SANDI GALAC | TREASURER Trustee or director, Officer | 2 | $0 |
| BECKY O'TOOLE | SECRETARY Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDY JEFFERY | DIRECTOR Trustee or director, Officer | 4 | $0 |
| BONNIE HANCOCK | DIRECTOR Trustee or director, Officer | 1 | $0 |
| REBECCA BECHHOLD | DIRECTOR Trustee or director, Officer | 1 | $0 |
| LORI BAYER | PRESIDENT Officer | 5 | $0 |
| PAUL BAYER | VICE PRESIDENT ACTING TREASURER Officer | 4 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LORI BAYER | BOARD MEMBER Officer | 1 | $0 |
| PAUL BAYER | BOARD MEMBER Officer | 1 | $0 |
| ANNE DUMONT | BOARD MEMBER Officer | 1 | $0 |
| PHYLLIS EKDALL | BOARD MEMBER Officer | 1 | $0 |
| RANDY JEFFERY | BOARD MEMBER Officer | 1 | $0 |
| BONNIE HANCOCK | BOARD MEMBER Officer | 1 | $0 |
| AMBER DUBE | BOARD MEMBER Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 613 DAGGETT ST, DANIEL ISLAND, SC 29492-8004
- In care of
- % LORI BAYER
- Principal officer (990 for 2025)
- PAUL BAYER, 613 DAGGETT STREET, DANIEL ISLAND, SC 29492
- Signed the 990
- PAUL BAYER, BOARD MEMBER
- Phone
- (843) 743-4519
- Website
- HTTPS://THESWING.ORG/
- Return prepared by
- DAVIS & COMPANY CPAS
Mission
THE SWING IS DEDICATED TO SUPPORTING BREAST CANCER PATIENTS AND THEIR FAMILIES BY PROVIDING CRITICAL FINANCIAL ASSISTANCE DURING LIFE'S MOST CHALLENGING MOMENTS. WE STRIVE TO EASE THE BURDEN OF EVERYDAY EXPENSES ENSURING PATIENTS HAVE GAS IN THE TANK, FOOD ON THE TABLE, CARE FOR THEIR CHILDREN, AND BILLS PAID ON TIME- SO THEY CAN FOCUS ON HEALING WITH DIGNITY AND HOPE.
Program accomplishments
- IN 2025, THE SWING TRANSFERRED $500,000 TO MUSC/HOLLINGS CANCER CENTER FOR THE SOLE PURPOSE OF SUPPORTING BREAST CANCER PATIENTS WITH EVERYDAY EXPENSES OF TRANSPORTATION, GAS, GROCERIES, HOUSEHOLD BILLS, RENT/MORTGAGE, CHILDCARE, ETC.Expenses $500,000 · grants $500,000
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
- 92-3879719
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E12)
- Assets (IRS master file)
- $420,960
- Income (IRS master file)
- $793,388
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $746,320 | $552,539 | $420,960 | XML |
| 990 | December 2024 | $377,503 | $199,626 | $227,179 | IRS |
| 990 | December 2023 | $160,393 | $111,091 | $49,302 | XML |
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 92-3879719).
Questions about SWING FOR THE LOWCOUNTRY LLC
- What is the EIN of SWING FOR THE LOWCOUNTRY LLC?
- The employer identification number (EIN) of SWING FOR THE LOWCOUNTRY LLC is 92-3879719.
- Is SWING FOR THE LOWCOUNTRY LLC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to SWING FOR THE LOWCOUNTRY LLC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SWING FOR THE LOWCOUNTRY LLC 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 SWING FOR THE LOWCOUNTRY LLC 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 SWING FOR THE LOWCOUNTRY LLC 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 SWING FOR THE LOWCOUNTRY LLC?
- The 990 for the year ended December 31, 2025 names PAUL BAYER.
- Who are the officers and directors of SWING FOR THE LOWCOUNTRY LLC?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does SWING FOR THE LOWCOUNTRY LLC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $746,320, expenses of $552,539 and total assets of $420,960 at year end.
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