Nonprofit · EIN 23-7081983
SOUTH CAROLINA RECREATION & PARK ASSN
Tax-exempt · LEXINGTON, SC 29072
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $853,439 | $692,317 | $161,122 | $935,149 | $13,961 | $921,188 |
| December 31, 2024 | 990 | $520,175 | $464,555 | $55,620 | $704,693 | $4,690 | $700,003 |
| December 31, 2023 | 990 | $422,578 | $310,717 | $111,861 | $617,991 | $3,627 | $614,364 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $193,743
- Membership dues
- $99,495
- Program service revenue
- $629,607
- Investment income
- $12,303
- Net income from fundraising events
- $17,785
- Other revenue
- $17,786
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $90,310
- Other salaries and wages
- $94,469
- Salaries, compensation and benefits (total)
- $247,529
- Professional fundraising fees
- $0
- Accounting fees
- $5,645
- Travel
- $6,663
- Program services (functional)
- $686,079
- Management and general (functional)
- $6,188
- Fundraising (functional)
- $50
Balance sheet and other
- Total assets, start of year
- $704,693
- Total assets, end of year
- $935,149
- Total liabilities, end of year
- $13,961
- Net assets, end of year
- $921,188
- Publicly traded securities
- $491,534
- Net assets without donor restrictions
- $882,539
- Net assets with donor restrictions
- $38,649
- Gross unrelated business income
- $1
- Gross receipts
- $958,267
- Employees
- 4
- Year formed
- 1945
- 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 |
|---|---|---|---|
| JAMES HEADLEY | EXECUTIVE DI Officer | 40 | $90,310 |
| JON WOODSBY | PRESIDENT Officer | 1 | $0 |
| AMY EVANS | PRESIDENT EL Trustee or director, Officer | 1 | $0 |
| MICHAEL BRADLEY | VICE PRESIDE Officer | 1 | $0 |
| ANDE OLIVER | SECRETARY Trustee or director, Officer | 1 | $0 |
| COLLIN SHEALY | TREASURER Officer | 1 | $0 |
| KATHERINE JONES | PAST PRESIDE Officer | 1 | $0 |
| SETH HOLLEY | CENTRAL VP Trustee or director, Officer | 1 | $0 |
| RYAN FARNAN | EASTERN VP Officer | 1 | $0 |
| ROBERT LLOYD | SOUTHERN VP Officer | 1 | $0 |
| TAMIKA POLLARD | WESTERN VP Trustee or director, Officer | 1 | $0 |
| KRISTIE OLIVER | BOARD MEMBER Trustee or director | 1 | $0 |
| JOE ALLEN | BOARD MEMBER Trustee or director | 1 | $0 |
| REBEKAH PARKER | BOARD MEMBER Trustee or director | 1 | $0 |
| JUSTIN DAVIS | BOARD MEMBER Trustee or director | 1 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTMAN SHORT | BOARD MEMBER Trustee or director | 1 | $0 |
| MATT ELSWICK | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES HEADLEY | EXECUTIVE DI Officer | 40 | $88,762 |
| KATHERINE JONES | PRESIDENT Officer | 4 | $0 |
| JON WOODSBY | PRESIDENT EL Officer | 2 | $0 |
| AMY EVANS | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| ANDE OLIVER | SECRETARY Trustee or director, Officer | 2 | $0 |
| MICHAEL BRADLEY | TREASURER Officer | 2 | $0 |
| JESSICA CAMPBELL | PAST PRESIDE Officer | 2 | $0 |
| SETH HOLLEY | CENTRAL VP Trustee or director, Officer | 2 | $0 |
| RYAN CAPUTO | EASTERN VP Officer | 2 | $0 |
| NICOLE MURRAY | SOUTHERN VP Officer | 2 | $0 |
| TAMIKA POLLARD | WESTERN VP Trustee or director, Officer | 2 | $0 |
| KIM MOULTRIE | BOARD MEMBER Trustee or director | 2 | $0 |
| JOSH BLACKSTONE | BOARD MEMBER Trustee or director | 2 | $0 |
| REBEKAH PARKER | BOARD MEMBER Trustee or director | 2 | $0 |
| JUSTIN DAVIS | BOARD MEMBER Trustee or director | 2 | $0 |
| CHRISTMAN SHORT | BOARD MEMBER Trustee or director | 2 | $0 |
| MATT ELSWICK | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES HEADLEY | EXECUTIVE DI Officer | 40 | $86,209 |
| JOSH BLACKSTONE | BOARD MEMBER Trustee or director | 2 | $0 |
| NATHAN DAWSEY | BOARD MEMBER Trustee or director | 2 | $0 |
| MATT ELSWICK | BOARD MEMBER Trustee or director | 2 | $0 |
| KEVIN LYNCH | BOARD MEMBER Trustee or director | 2 | $0 |
| KIM MOULTRIE | BOARD MEMBER Trustee or director | 2 | $0 |
| TAMIKA POLLARD | BOARD MEMBER Trustee or director | 2 | $0 |
| MICHAEL BRADLEY | TREASURER Officer | 2 | $0 |
| JESSICA CAMPBELL | PRESIDENT Officer | 4 | $0 |
| RYAN CAPUTO | EASTERN VP Officer | 2 | $0 |
| DANIEL HALLIMAN | WESTERN VP Officer | 2 | $0 |
| BRIAN JONES | CENTRAL VP Officer | 2 | $0 |
| KATHERINE JONES | PRESIDENT EL Officer | 2 | $0 |
| DUSTIN JORDAN | PAST PRESIDE Officer | 2 | $0 |
| NICOLE MURRAY | SOUTHERN VP Officer | 2 | $0 |
| JON WOODSBY | VICE PRESIDE Officer | 2 | $0 |
| MEGAN YOUNG | SECRETARY Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 563 S LAKE DR, LEXINGTON, SC 29072-3458
- Principal officer (990 for 2025)
- JAMES HEADLEY, POST OFFICE BOX 1046, LEXINGTON, SC 29071
- Signed the 990
- JAMES HEADLEY, EXECUTIVE DIRECTOR
- Phone
- (803) 808-7753
- Website
- WWW.SCRPA.ORG
- Return prepared by
- THE BRITTINGHAM GROUP LLP
Mission
THE ASSOCIATION IS DEDICATED TO THE PROFESSIONAL DEVELOPMENT OF ITS MEMBERS AND ADVOCACY FOR PARKS, RECREATION AND TOURISM IN SOUTH CAROLINA.
Program accomplishments
- ADVOCATES THE CONSERVATION OF THE STATE'S NATURAL PARK RESOURCES, THE DEVELOPMENT OF QUALITY RECREATIONAL FACILITIES AND PROGRAMS, AND THE ENHANCEMENT OF THE QUALITY OF LIFE FOR ALL SOUTH CAROLINIANS THROUGH THE PROVISION OF LEISURE ACTIVITIES AND OPPORTUNITIES.Expenses $349,728
- SEVERAL HUNDRED MEMBERS OF THE NC AND SC RECREATION AND PARKS ASSOCIATIONS ATTEND AN ANNUAL JOINT CONFERENCE WHICH OFFERS EDUCATION SESSIONS TO THE MEMBERSHIP OVER A THREE DAY PERIOD.Expenses $336,351
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
- 23-7081983
- 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
- 1989
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N30C)
- Assets (IRS master file)
- $935,149
- Income (IRS master file)
- $958,267
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $853,439 | $692,317 | $935,149 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $520,175 | $464,555 | $704,693 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $422,578 | $310,717 | $617,991 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 23-7081983).
Questions about SOUTH CAROLINA RECREATION & PARK ASSN
- What is the EIN of SOUTH CAROLINA RECREATION & PARK ASSN?
- The employer identification number (EIN) of SOUTH CAROLINA RECREATION & PARK ASSN is 23-7081983.
- Is SOUTH CAROLINA RECREATION & PARK ASSN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
- Are donations to SOUTH CAROLINA RECREATION & PARK ASSN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTH CAROLINA RECREATION & PARK ASSN 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 SOUTH CAROLINA RECREATION & PARK ASSN 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 SOUTH CAROLINA RECREATION & PARK ASSN 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 SOUTH CAROLINA RECREATION & PARK ASSN?
- The 990 for the year ended December 31, 2025 names JAMES HEADLEY.
- Who are the officers and directors of SOUTH CAROLINA RECREATION & PARK ASSN?
- The 990 for the year ended December 31, 2025 lists 17 people; 1 received compensation from the organization, the highest $90,310 (JAMES HEADLEY, EXECUTIVE DI).
- How much revenue does SOUTH CAROLINA RECREATION & PARK ASSN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $853,439, expenses of $692,317 and total assets of $935,149 at year end.
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