Nonprofit · EIN 56-1730177
ST JAMES PLANTATION PROPERTY OWNERS ASSOCIATION INC
Tax-exempt · SOUTHPORT, NC 28461
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $6,925,279 | $6,755,688 | $169,591 | $8,142,556 | $3,477,278 | $4,665,278 |
| December 31, 2024 | 990 | $6,728,136 | $8,775,329 | -$2,047,193 | $8,188,193 | $3,808,010 | $4,380,183 |
| December 31, 2023 | 990 | $6,284,742 | $6,278,558 | $6,184 | $8,103,980 | $1,781,349 | $6,322,631 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $6,171,728
- Investment income
- $267,166
- Other revenue
- $486,385
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $6,516
- Accounting fees
- $21,600
- Occupancy
- $252,831
- Program services (functional)
- $6,243,480
- Management and general (functional)
- $512,208
Balance sheet and other
- Total assets, start of year
- $8,188,193
- Total assets, end of year
- $8,142,556
- Total liabilities, end of year
- $3,477,278
- Net assets, end of year
- $4,665,278
- Publicly traded securities
- $5,048,660
- Net assets without donor restrictions
- $4,665,278
- Gross receipts
- $6,925,279
- Employees
- 0
- Volunteers
- 125
- Year formed
- 1998
- State of legal domicile
- NC
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 |
|---|---|---|---|
| William Lendh | President Trustee or director, Officer | 30 | $0 |
| Steve Henne | Vice President Trustee or director, Officer | 20 | $0 |
| James Lavin | Treasurer Trustee or director, Officer | 20 | $0 |
| Douglas Heckler | Secretary Trustee or director, Officer | 15 | $0 |
| Stephen Brocker | Director-at-Large Trustee or director | 15 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William Lendh | President Trustee or director, Officer | 20 | $0 |
| Jeffrey Toner | Vice President Trustee or director, Officer | 15 | $0 |
| James Lavin | Treasurer Trustee or director, Officer | 20 | $0 |
| Douglas Heckler | Secretary Trustee or director, Officer | 10 | $0 |
| Stephen Brocker | Director-at-Large Trustee or director | 10 | $0 |
| Steve Henne | Director-at-Large Trustee or director | 10 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William Lendh | President Trustee or director, Officer | 20 | $0 |
| Jeffrey Toner | Vice President Trustee or director, Officer | 15 | $0 |
| James Lavin | Treasurer Trustee or director, Officer | 20 | $0 |
| Douglas Heckler | Secretary Trustee or director, Officer | 10 | $0 |
| Suzanne Bell | Director-at-Large Trustee or director | 10 | $0 |
| Stephen Brocker | Director-at-Large Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 4140 SOUTHPORT-SUPPLY ROAD SUITE B, SOUTHPORT, NC 28461-8880
- Principal officer (990 for 2025)
- James Lavin, 4140 Southport-Supply Road Suite B, Southport, NC 28461
- Signed the 990
- James Lavin, Treasurer
- Phone
- (910) 253-4805
- Website
- www.stjamespoanc.org
- Return prepared by
- EARNEY Accountants & Advisors PLLC
Mission
The Association maintains common areas, provides recreational activities and security for its members, the residents of the community of St. James Plantation.
Program accomplishments
- Paved or sealed several roads and performed routine maintenance on all parks, drainage features and bridges.Expenses $6,243,480 · revenue $6,925,279
- N/A
- N/A
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
- 56-1730177
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S20)
- Assets (IRS master file)
- $8,142,556
- Income (IRS master file)
- $6,925,279
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $6,925,279 | $6,755,688 | $8,142,556 | XML |
| 990 | December 2024 | $6,728,136 | $8,775,329 | $8,188,193 | XML |
| 990 | December 2023 | $6,284,742 | $6,278,558 | $8,103,980 | XML |
| 990 | December 2022 | $6,065,011 | $5,690,397 | $7,137,259 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 56-1730177).
Questions about ST JAMES PLANTATION PROPERTY OWNERS ASSOCIATION INC
- What is the EIN of ST JAMES PLANTATION PROPERTY OWNERS ASSOCIATION INC?
- The employer identification number (EIN) of ST JAMES PLANTATION PROPERTY OWNERS ASSOCIATION INC is 56-1730177.
- Is ST JAMES PLANTATION PROPERTY OWNERS ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2019.
- Are donations to ST JAMES PLANTATION PROPERTY OWNERS ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ST JAMES PLANTATION PROPERTY OWNERS ASSOCIATION 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 ST JAMES PLANTATION PROPERTY OWNERS ASSOCIATION INC 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 ST JAMES PLANTATION PROPERTY OWNERS ASSOCIATION INC 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 ST JAMES PLANTATION PROPERTY OWNERS ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names James Lavin.
- Who are the officers and directors of ST JAMES PLANTATION PROPERTY OWNERS ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does ST JAMES PLANTATION PROPERTY OWNERS ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $6,925,279, expenses of $6,755,688 and total assets of $8,142,556 at year end.
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- DOWNTOWN SOUTHPORT INC EIN 75-3231508 · last filed 990-EZ for 2025
- ROTARY FOUNDATION OF SOUTHPORT NC EIN 84-3265543 · last filed 990-N for 2025
- SOUTHPORT WOMANS CLUB EIN 56-1737890 · last filed 990-N for 2023
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All nonprofits in SOUTHPORT · North Carolina · Community improvement and capacity building