MAXWELL M CORPENING JR MEMORIAL CENTER INC

EIN 56-1749857 MARION, NC

Revenue 2024: $546,252
Expenses 2024: $347,675

Program services were 90.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection: 03
NTEE code: N31
Classification: 1000
Street: PO BOX 2400

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

TO PROVIDE A RECREATION FACILITY FOR MCDOWELL COUNTY.

Activities or mission (Part I)

TO PROVIDE A RECREATION FACILITY FOR THE RESIDENTS OF MCDOWELL COUNTY

THE ORGANIZATION HAS CONTRACTED WITH THE YMCA OF WESTERN NORTH CAROLINA TO PROVIDE FOR THE DAILY OPERATION OF YMCA PROGRAMS, WITH BOTH FINANCIAL SUPPORT AND FACILITY PROVIDED TO THE YMCA BY THE ORGANIZATION.

Expenses $314,019 · Grants $78,683

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

EUGENE HOLLAND

DIRECTOR

Total calculated

$0

Hours/week

0.3
DAVID WOOTEN

SECRETARY/TREASURER

Total calculated

$0

Hours/week

0.3
CHUCK ABERNATHY

ASS'T SECRETARY/TREASURER

Total calculated

$0

Hours/week

0.3
PAUL VEST

DIRECTOR

Total calculated

$308,421

From this org

$308,421

From related orgs

$0

Other

$0

Hours/week

0.3 + 40 related

Schedule J breakdown matched by us

Base

$308,421

Bonus

$0

Other

$0

Deferred

$0

Nontaxable benefits

$0

Filer's total

$308,421
GRAYSON ENGLAND

DIRECTOR

Total calculated

$0

Hours/week

0.3
WEYLAND PREBOR

DIRECTOR

Total calculated

$0

Hours/week

0.3
STEVE MCMAHAN

PRESIDENT

Total calculated

$0

Hours/week

1
FRANK DEAN

VICE PRESIDENT

Total calculated

$0

Hours/week

0.3
RAY MCKESSON

DIRECTOR

Total calculated

$0

Hours/week

0.3
CAROL WOLFENBARGER

DIRECTOR

Total calculated

$0

Hours/week

0.3
DARREN WAUGH

DIRECTOR

Total calculated

$0

Hours/week

0.3
HILL EVANS

DIRECTOR

Total calculated

$0

Hours/week

0.3
RICKY BUCHANAN

DIRECTOR

Total calculated

$0

Hours/week

0.3
RAY BUCHANAN

DIRECTOR

Total calculated

$0

Hours/week

0.3
ROB WARREN

DIRECTOR

Total calculated

$0

Hours/week

0.3
RHONDA SILVER

DIRECTOR

Total calculated

$0

Hours/week

0.3
KATHY ATKINSON

DIRECTOR

Total calculated

$0

Hours/week

0.3
KIM EFFLER

DIRECTOR

Total calculated

$0

Hours/week

0.3

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

2024

Revenue

$546,252

Expenses

$347,675

Contributions

$414,282

Grants paid

$78,683
2023

Revenue

$602,147

Expenses

$389,292

Contributions

$444,139

Grants paid

$104,685
2022

Revenue

$600,207

Expenses

$390,265

Contributions

$515,732

Grants paid

$120,684

Tax year	Revenue	Expenses	Contributions	Grants paid
2024	$546,252	$347,675	$414,282	$78,683
2023	$602,147	$389,292	$444,139	$104,685
2022	$600,207	$390,265	$515,732	$120,684

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

2021 · 990

Revenue

$557,660

Expenses

$479,186

Assets (EOY)

$6,823,623
2020 · 990

Revenue

$537,407

Expenses

$508,518

Assets (EOY)

$7,047,696
2019 · 990

Revenue

$535,439

Expenses

$440,557

Assets (EOY)

$7,318,138
2018 · 990

Revenue

$494,314

Expenses

$495,627

Assets (EOY)

$7,475,644
2017 · 990

Revenue

$465,742

Expenses

$696,511

Assets (EOY)

$7,875,226
2016 · 990

Revenue

$472,801

Expenses

$551,693

Assets (EOY)

$8,174,792
2015 · 990

Revenue

$529,131

Expenses

$373,921

Assets (EOY)

$8,610,157
2014 · 990

Revenue

$488,287

Expenses

$452,568

Assets (EOY)

$8,752,287
2013 · 990

Revenue

$460,720

Expenses

$511,543

Assets (EOY)

$9,068,256
2012 · 990

Revenue

not reported

Expenses

$530,229

Assets (EOY)

$9,369,411

Tax year	Form	Revenue	Expenses	Assets (EOY)
2021	990	$557,660	$479,186	$6,823,623
2020	990	$537,407	$508,518	$7,047,696
2019	990	$535,439	$440,557	$7,318,138
2018	990	$494,314	$495,627	$7,475,644
2017	990	$465,742	$696,511	$7,875,226
2016	990	$472,801	$551,693	$8,174,792
2015	990	$529,131	$373,921	$8,610,157
2014	990	$488,287	$452,568	$8,752,287
2013	990	$460,720	$511,543	$9,068,256
2012	990	not reported	$530,229	$9,369,411

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

YMCA OF WESTERN NORTH CAROLINA

$120,000

2022 CONTRIBUTIONS TO BE USED AS SUBSIDY FOR YMCA PROGRAM SERVICES.
YMCA OF WESTERN NORTH CAROLINA

$104,000

2023 CONTRIBUTIONS TO BE USED AS SUBSIDY FOR YMCA PROGRAM SERVICES.
YMCA OF WESTERN NORTH CAROLINA

$78,000

2024 CONTRIBUTIONS TO BE USED AS SUBSIDY FOR YMCA PROGRAM SERVICES.
YMCA OF WESTERN NORTH CAROLINA

$685

2023 SCHOLARSHIPS FOR SENIOR CITIZENS
YMCA OF WESTERN NORTH CAROLINA

$684

2022 SCHOLARSHIPS FOR SENIOR CITIZENS
YMCA OF WESTERN NORTH CAROLINA

$683

2024 SCHOLARSHIPS FOR SENIOR CITIZENS

Where these grants went next →

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

YMCA OF WESTERN NORTH CAROLINA

SECTION 501(C)(3) · PROVIDE YMCA PROGRAMS AND SERVICES FOR UNDER-SERVED AND LOW INCOME FAMILIES. · NC
MAXWELL M CORPENING JR MEMORIAL FOUNDATION INC

SECTION 501(C)(3) · PROVIDES ANNUAL OPERATING GRANT TO THE ORGANIZATION · NC

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility SOUNK.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.