Nonprofit · EIN 57-0478538
COUNTRY CLUB OF LEXINGTON
Tax-exempt · LEXINGTON, SC 29072
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $5,805,898 | $4,183,551 | $1,622,347 | $5,357,117 | $2,655,082 | $2,702,035 |
| September 30, 2024 | 990 | $3,751,750 | $3,943,324 | -$191,574 | $4,038,076 | $2,958,388 | $1,079,688 |
| September 30, 2023 | 990 | $3,350,189 | $3,411,584 | -$61,395 | $4,066,161 | $2,765,392 | $1,300,769 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $14,000
- Program service revenue
- $5,150,792
- Investment income
- $10,607
- Net income from sales of inventory
- $539,535
- Other revenue
- $630,499
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $1,877,948
- Salaries, compensation and benefits (total)
- $2,411,900
- Professional fundraising fees
- $0
- Travel
- $9,120
- Depreciation
- $182,037
- Program services (functional)
- $2,955,093
- Management and general (functional)
- $1,130,905
- Fundraising (functional)
- $97,553
Balance sheet and other
- Total assets, start of year
- $4,038,076
- Total assets, end of year
- $5,357,117
- Total liabilities, end of year
- $2,655,082
- Net assets, end of year
- $2,702,035
- Land, buildings and equipment
- $2,625,150
- Net assets without donor restrictions
- $2,702,035
- Gross unrelated business income
- $115,918
- Gross receipts
- $6,597,949
- Employees
- 64
- Year formed
- 1964
- 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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN BOYKO | CEO Officer | 0 | $0 |
| BRAD ALEWINE | DIRECTOR Trustee or director | 0 | $0 |
| KEITH FROST | DIRECTOR Trustee or director | 0 | $0 |
| JIM JOYE | DIRECTOR Trustee or director | 0 | $0 |
| PAUL WHITE III | DIRECTOR Trustee or director | 0 | $0 |
| WES STILLWELL | DIRECTOR Trustee or director | 0 | $0 |
| RICHARD CHILDRESS | DIRECTOR Trustee or director | 0 | $0 |
| RANDY MUSSELWHITE | PRESIDENT Officer | 0 | $0 |
| JUSTIN LYLES | VICE PRESIDE Officer | 0 | $0 |
| MIKE FOX | TREASURER Officer | 0 | $0 |
990 for the year ended September 30, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Brad Alewine | Director Trustee or director | 0 | $0 |
| Keith Frost | Director Trustee or director | 0 | $0 |
| Jim Joye | Director Trustee or director | 0 | $0 |
| Paul White III | Director Trustee or director | 0 | $0 |
| Wes Stillwell | Director Trustee or director | 0 | $0 |
| Richard Childress | Director Trustee or director | 0 | $0 |
| Randy Musselwhite | President Officer | 0 | $0 |
| Justin Lyles | Vice President Officer | 0 | $0 |
| Mike Fox | Treasurer Officer | 0 | $0 |
990 for the year ended September 30, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Brad Alewine | Director Trustee or director | 0 | $0 |
| Sam Cheatham | Director Trustee or director | 0 | $0 |
| Keith Frost | Director Trustee or director | 0 | $0 |
| Jim Joye | Director Trustee or director | 0 | $0 |
| Steve Kernen | Director Trustee or director | 0 | $0 |
| Paul White III | Director Trustee or director | 0 | $0 |
| Randy Musselwhite | President Officer | 0 | $0 |
| Justin Lyles | Vice President Officer | 0 | $0 |
| Mike Fox | Treasurer Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1066 BARR RD, LEXINGTON, SC 29072-8647
- Principal officer (990 for 2024)
- KEVIN BOYKO
- Signed the 990
- KEVIN BOYKO, CEO
- Phone
- (803) 359-8838
- Website
- WWW.CCOFLEXINGTON.COM
- Return prepared by
- MOORE BEAUSTON & WOODHAM LLC
Mission
RECREATIONAL FACILITY FOR MEMBERS. THE ORGANIZATION HAS A GOLF COURSE, TENNIS COURTS, SWIMMING POOL AND RESTAURANTS.
Program accomplishments
- THE CLUB ALSO HAS A RESTAURANT FOR THE MEMBERS AND THEIR GUESTS WHICH IS OPEN SIX DAYS PER WEEK.
- THE CLUB ALSO HAS AN OLYMPIC-SIZE POOL AND TENNIS COURTS FOR MEMBERS AND THEIR GUESTS. THE POOL IS OPEN DURING THE SUMMER FROM JUNE THROUGH AUGUST. THE TENNIS COURTS ARE AVAILABLE YEAR ROUND.MEMBERS AND THEIR GUEST CAN PLAY GOLF ON THE 18 HOLE COURSE. THE FACILITY INCLUDES A PRACTICE RANGE, PUTTING GREENS AND SHORT-GAME PRACTICE AREA.
- THE CLUB HAS ABOUT 600 MEMBERS AT ALL TIMES DURING THE YEAR.
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 57-0478538
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1970
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $5,357,117
- Income (IRS master file)
- $6,597,949
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $5,805,898 | $4,183,551 | $5,357,117 | XML |
| 990 | September 2024 | $3,751,750 | $3,943,324 | $4,038,076 | XML |
| 990 | September 2023 | $3,350,189 | $3,411,584 | $4,066,161 | XML |
| 990 | September 2022 | $3,292,944 | $3,119,968 | $3,807,144 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | 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 57-0478538).
Questions about COUNTRY CLUB OF LEXINGTON
- What is the EIN of COUNTRY CLUB OF LEXINGTON?
- The employer identification number (EIN) of COUNTRY CLUB OF LEXINGTON is 57-0478538.
- Is COUNTRY CLUB OF LEXINGTON tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1970.
- Are donations to COUNTRY CLUB OF LEXINGTON tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does COUNTRY CLUB OF LEXINGTON 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 COUNTRY CLUB OF LEXINGTON due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COUNTRY CLUB OF LEXINGTON last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of COUNTRY CLUB OF LEXINGTON?
- The 990 for the year ended September 30, 2025 names KEVIN BOYKO.
- Who are the officers and directors of COUNTRY CLUB OF LEXINGTON?
- The 990 for the year ended September 30, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does COUNTRY CLUB OF LEXINGTON have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $5,805,898, expenses of $4,183,551 and total assets of $5,357,117 at year end.
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- TRUSTEES OF MEDICAL SERVICES OF AM INC EMPL HEALTH BEN PLAN 6 TR EIN 56-1388244 · last filed 990 for 2024
- SOUTH CAROLINA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION EIN 57-0650179 · last filed 990 for 2025
- YOUNG MENS CHRISTIAN ASSOCIATION-COLUMBIA EIN 57-0314423 · last filed 990 for 2025
- SOUTH CAROLINA STATE OFFICE OF RURAL HEALTH INC EIN 57-1006495 · last filed 990 for 2025
- LEXINGTON ONE SCHOOL FACILITIES CORPORATION EIN 20-3682952 · last filed 990 for 2025