Nonprofit · EIN 20-4058998
ROTARY CLUB HIGHLANDS-MOUNTAINTOPCHARITABLE FNDTN
Also known as CURTIS MATHEWS SOLE MBR
Tax-exempt · HIGHLANDS, NC 28741
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $283,701 | $255,105 | $28,596 | $109,117 | $20 | $109,097 |
| December 31, 2024 | 990 | $167,333 | $134,881 | $32,452 | $80,521 | $20 | $80,501 |
| December 31, 2023 | 990-EZ | $73,277 | $41,377 | $31,900 | $48,069 | $20 | $48,049 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $189,606
- Program service revenue
- $0
- Investment income
- $0
- Net income from fundraising events
- $94,095
- Other revenue
- $94,095
Expenses
- Grants and similar amounts paid
- $115,109
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $116,393
- Management and general (functional)
- $1,290
- Fundraising (functional)
- $137,422
Balance sheet and other
- Total assets, start of year
- $80,521
- Total assets, end of year
- $109,117
- Total liabilities, end of year
- $20
- Net assets, end of year
- $109,097
- Net assets without donor restrictions
- $109,097
- Gross receipts
- $283,701
- Employees
- 0
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 |
|---|---|---|---|
| KAREN G ARMOR | SECRETARY Trustee or director, Officer | 2 | $0 |
| TABBY BEWELY | DIRECTOR Trustee or director | 1 | $0 |
| CATHERINE CONNOLLY HUDSON | PAST-PRESIDE Trustee or director | 1 | $0 |
| JOHN MARTIN | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| JAMES SPENCER | TREASURER Trustee or director, Officer | 2 | $0 |
| ANDREW WALKER | PRESIDENT Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KAREN G ARMOR | SECRETARY Trustee or director, Officer | 8 | $0 |
| TABBY BEWELY | DIRECTOR Trustee or director | 8 | $0 |
| MICHAEL BUREL | DIRECTOR Trustee or director | 8 | $0 |
| ROBIN CANADY | TREASURER Trustee or director, Officer | 8 | $0 |
| CATHERINE CONNOLLY HUDSON | PRESIDENT Trustee or director, Officer | 16 | $0 |
| WILLIAM KIRKMAN | PAST PRESIDE Trustee or director, Officer | 8 | $0 |
| ANDREW WALKER | PRISEDENT-EL Trustee or director, Officer | 8 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM KIRKMAN | PRISIDENT | 5 | $0 |
| CATHERINE CONNOLLY HUDSON | PRISIDENT EL | 8 | $0 |
| ANDREW WALKER | SECRETARY | 8 | $0 |
| ROBIN CANADY | TREASURER | 5 | $0 |
| LORAINE SPENCER | DIRECTOR | 5 | $0 |
| MICHAEL BUREL | DIRECTOR | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 372, HIGHLANDS, NC 28741-0372
- In care of
- % KAREN ARMOR
- Principal officer (990 for 2025)
- JAMES SPENCER, PO BOX 2263, HIGHLANDS, NC 28741
- Signed the 990
- JAMES SPENCER, TREASURER
- Phone
- (404) 308-2276
- 990-N for 2022 filed under this EIN
- Most likely by a chapter, club or affiliate (it says receipts are normally $50,000 or less). Officer: Robin Canady, 1240 King Gap Road, Highlands NC 28741. Mailing address: P O Box 372, Highlands NC 28741. Website: MountaintopRotaryClubHighlands.org
- Return prepared by
- LUCAS & ASSOCIATES CPA PA
Mission
FUNDRAISING TO SUPPORT LOCAL COMMUNITY CHARITABLE ORGANIZATIONS
Program accomplishments
- FUNDRAISING TO SUPPORT LOCAL COMMUNITY CHARITABLE ORGANAIZATIONSExpenses $1,284
- FUNDRAISING TO SUPPORT LOCAL COMMUNITY CHARITABLE ORGANAIZATIONSExpenses $115,109 · grants $115,109
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-EZ on file |
IRS record
- EIN
- 20-4058998
- 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
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P12)
- Assets (IRS master file)
- $109,117
- Income (IRS master file)
- $283,701
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $283,701 | $255,105 | $109,117 | XML |
| 990 | December 2024 | $167,333 | $134,881 | $80,521 | XML |
| 990-EZ | December 2023 | $73,277 | $41,377 | $48,069 | XML |
| 990-N for 2022 Officer: Robin Canady Filed under this EIN, most likely by a chapter or affiliate | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Karen Armor Filed under this EIN, most likely by a chapter or affiliate | December 31, 2019 | ≤ $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 20-4058998).
Questions about ROTARY CLUB HIGHLANDS-MOUNTAINTOPCHARITABLE FNDTN
- What is the EIN of ROTARY CLUB HIGHLANDS-MOUNTAINTOPCHARITABLE FNDTN?
- The employer identification number (EIN) of ROTARY CLUB HIGHLANDS-MOUNTAINTOPCHARITABLE FNDTN is 20-4058998.
- Is ROTARY CLUB HIGHLANDS-MOUNTAINTOPCHARITABLE FNDTN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to ROTARY CLUB HIGHLANDS-MOUNTAINTOPCHARITABLE FNDTN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ROTARY CLUB HIGHLANDS-MOUNTAINTOPCHARITABLE FNDTN 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 ROTARY CLUB HIGHLANDS-MOUNTAINTOPCHARITABLE FNDTN 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 ROTARY CLUB HIGHLANDS-MOUNTAINTOPCHARITABLE FNDTN 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 ROTARY CLUB HIGHLANDS-MOUNTAINTOPCHARITABLE FNDTN?
- The 990 for the year ended December 31, 2025 names JAMES SPENCER.
- Who are the officers and directors of ROTARY CLUB HIGHLANDS-MOUNTAINTOPCHARITABLE FNDTN?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does ROTARY CLUB HIGHLANDS-MOUNTAINTOPCHARITABLE FNDTN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $283,701, expenses of $255,105 and total assets of $109,117 at year end.
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