Nonprofit · EIN 57-6029284
CAROLINAS GOLF COURSE SUPERINTENDENTS ASSOCIATION INC
Tax-exempt · LIBERTY, SC 29657
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $1,759,056 | $1,632,495 | $126,561 | $1,583,616 | $580,946 | $1,002,670 |
| August 31, 2024 | 990 | $1,467,195 | $1,368,337 | $98,858 | $1,380,999 | $513,833 | $867,166 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $324,609
- Membership dues
- $216,930
- Program service revenue
- $1,291,073
- Investment income
- $62,720
- Net gain from sales of assets
- $38,717
- Other revenue
- $80,654
Expenses
- Grants and similar amounts paid
- $184,332
- Compensation of officers, directors and key employees
- $152,580
- Other salaries and wages
- $188,529
- Salaries, compensation and benefits (total)
- $440,178
- Professional fundraising fees
- $0
- Accounting fees
- $15,000
- Occupancy
- $31,159
- Travel
- $64,962
- Depreciation
- $7,883
- Program services (functional)
- $1,447,421
- Management and general (functional)
- $185,074
Balance sheet and other
- Total assets, start of year
- $1,380,999
- Total assets, end of year
- $1,583,616
- Total liabilities, end of year
- $580,946
- Net assets, end of year
- $1,002,670
- Land, buildings and equipment
- $149,935
- Publicly traded securities
- $579,498
- Net assets without donor restrictions
- $719,958
- Net assets with donor restrictions
- $282,712
- Gross unrelated business income
- $144,439
- Gross receipts
- $2,100,236
- Employees
- 4
- Volunteers
- 13
- Year formed
- 1954
- 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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TIMOTHY KREGER | EXECUTIVE DIRECTOR Officer | 40 | $152,580 | $37,036 |
| JEREMY BOONE | VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
| ALEX TOLBERT | PAST PRESIDENT Trustee or director | 1 | $0 | $0 |
| DOUG LOWE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEAN FARLOW | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MATTHEW SMITH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TIM CARPENTER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MATTHEW JONES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TODD LAWRENCE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ZAC RAMEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRIAN GREEN | PRESIDENT Trustee or director | 1 | $0 | $0 |
| BRADLEY YOUNG | SECRETARY/TREASURER Trustee or director | 1 | $0 | $0 |
| ERIC DUSA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RYAN MCCLANNON | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended August 31, 2024: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TIMOTHY KREGER | EXECUTIVE DIRECTOR Officer | 40 | $143,029 | $33,119 |
| DEAN FARLOW | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEREMY BOONE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MATTHEW JONES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RYAN MCCLANNON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TODD LAWRENCE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BRADLEY YOUNG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ERIC DUSA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DONALD GARRETT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MATTHEW SMITH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PETER GERDON | PAST PRESIDENT Trustee or director | 1 | $0 | $0 |
| WILLIAM TOLBERT | PRESIDENT Trustee or director | 1 | $0 | $0 |
| DARYL EWING | SECRETARY/TREASURER Trustee or director | 1 | $0 | $0 |
| BRIAN GREEN | VICE PRESIDENT Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 103 EDGEMONT AVE, LIBERTY, SC 29657-1149
- Principal officer (990 for 2024)
- TIMOTHY B KREGER, PO BOX 210, LIBERTY, SC 296570210
- Signed the 990
- TIMOTHY B KREGER, EXECUTIVE DIRECTOR
- Phone
- (864) 476-4272
- Website
- WWW.CAROLINASGCSA.ORG
- Return prepared by
- HELM TAX AND ADVISORY GROUP PA
Mission
THE CAROLINAS GCSA IS COMMITTED TO PROVIDING ITS MEMBERS THE OPPORTUNITY TO EXCEL PROFESSIONALLY AND ENHANCE THE GAME OF GOLF THROUGH RESPONSIBLE TURFGRASS MANAGEMENT.
Program accomplishments
- THE ORGANIZATION HOLDS AND ANNUAL CONFERENCE TO PROVIDE A FORUM FOR THE EXCHANGE OF IDEAS AND KNOWLEDGE RELATING TO THE CARE OF GOLF COURSES AND TURFGRASS OPERATIONS.Expenses $429,877 · revenue $942,243
- NEWSLETTER/MAGAZINE: THE ORGANIZATION PRINTS A BI-MONTHLY MAGAZINE, CAROLINAS GREEN, THAT IS DISTRIBUTED TO ALL MEMBERS AND ALL GOLF COURSES IN THE STATES OF NORTH CAROLINA AND SOUTH CAROLINA. THE MAGAZINE PROVIDES THE LATEST INFORMATION ON THE MAINTENANCE OF FINE TURFGRASS AND GENERAL INFORMATION ON THE MEMBERS AND ACTIVITIES OF THE ASSOCIATION.Expenses $144,143
- MEMBERSHIP SERVICES: THE ORGANIZATION PROVIDES A VAST ARRAY OF MEMBERSHIP SERVICES INCLUDING MAINTENANCE OF MEMBER RECORDS; MEMBERSHIP MEETING ADMINISTRATION; A BENEVOLENCE FUND FOR DECEASED MEMBERS; ADMINISTRATION OF MEMBER CONTINUING EDUCATION; AND ADMINISTRATION OF LEGISLATIVE AND REGULATORY OVERSIGHT.Expenses $113,846 · revenue $2,500
- Expenses $759,555 · revenue $201,891
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 57-6029284
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1991
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C38I)
- Assets (IRS master file)
- $1,583,616
- Income (IRS master file)
- $2,100,236
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $1,759,056 | $1,632,495 | $1,583,616 | XML |
| 990 | August 2024 | $1,467,195 | $1,368,337 | $1,380,999 | XML |
| 990 | August 2023 | $1,314,746 | $1,305,854 | $1,147,844 | IRS |
| 990 | August 2022 | $1,353,267 | $1,329,635 | $1,070,906 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 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 57-6029284).
Questions about CAROLINAS GOLF COURSE SUPERINTENDENTS ASSOCIATION INC
- What is the EIN of CAROLINAS GOLF COURSE SUPERINTENDENTS ASSOCIATION INC?
- The employer identification number (EIN) of CAROLINAS GOLF COURSE SUPERINTENDENTS ASSOCIATION INC is 57-6029284.
- Is CAROLINAS GOLF COURSE SUPERINTENDENTS ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1991.
- Are donations to CAROLINAS GOLF COURSE SUPERINTENDENTS ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CAROLINAS GOLF COURSE SUPERINTENDENTS 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 CAROLINAS GOLF COURSE SUPERINTENDENTS ASSOCIATION INC due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CAROLINAS GOLF COURSE SUPERINTENDENTS ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of CAROLINAS GOLF COURSE SUPERINTENDENTS ASSOCIATION INC?
- The 990 for the year ended August 31, 2025 names TIMOTHY B KREGER.
- Who are the officers and directors of CAROLINAS GOLF COURSE SUPERINTENDENTS ASSOCIATION INC?
- The 990 for the year ended August 31, 2025 lists 14 people; 1 received compensation from the organization, the highest $152,580 (TIMOTHY KREGER, EXECUTIVE DIRECTOR).
- How much revenue does CAROLINAS GOLF COURSE SUPERINTENDENTS ASSOCIATION INC have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $1,759,056, expenses of $1,632,495 and total assets of $1,583,616 at year end.
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