2025-09-04T16:48:13-04:00 2024-12-31 472678134 BackofficeUS Incorporated PO Box 186 Cookeville TN 38503 990 2024-01-01 824658020 Cookeville Cosmetology School Inc % Melissa Smith COOK 845 Spring Valley Cookeville TN 38501 MELISSA SMITH Executive Director 9312522967 2025-05-10 true true VICTORIA BOSTIC P01877750 6153395052 2025-09-04 2024 2025-03-06 01:10:19Z 225792 false X X 2018 TN Educational institution for cosmetology in pursuit of licensure 3 3 4 0 0 16921 205806 3065 0 225792 0 0 70856 0 0 131950 202806 22986 274446 254086 229319 185972 45127 68114 Educational institution for cosmetology in pursuit of licensure false false 137297 205806 During the year, the school provided cosmetology training to 29 students, preparing them for state licensure and employment in the beauty industry. The curriculum included classroom instruction and hands-on salon training at reduced cost to the public. Students participated in community service projects, offering free or low-cost haircuts, manicures, and skincare treatments to underserved populations. 87% of students graduated and 100% of graduates obtained cosmetology licenses. 137297 true false false false false false false false false true false false true true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 true 4 true false false false false false false false false false false false false false false false false false X 3 3 true false false false false false false true true false false true true true true true true true true false X Melissa Smith 9315283787 845 Spring Valley Cookeville TN 38501 Melissa Smith President 20.00 0.00 X 15600 0 0 James Smith Secretary 5.00 0.00 X 0 0 0 Shea Smith Director 5.00 0.00 X 0 0 0 15600 0 0 0 false false false 16921 16921 School Tuition 611600 193977 193977 Student service fees 611600 11829 11829 205806 3065 3065 0 225792 208871 0 0 15600 15600 49460 49460 819 819 4977 3784 1193 2456 2456 8325 8325 333 333 2196 2196 22435 22435 565 380 185 6686 6686 23594 23594 Books student kits product 37111 37111 Bank charges donations ins 1477 1477 Training licenses and accre 9155 9155 Printing postage publicati 419 419 17198 533 16665 202806 137297 65509 0 28735 28768 71498 61503 49574 41037 12162 12660 49 49 166486 99859 73921 66627 38507 43442 274446 254086 2410 9401 66467 36327 39359 37986 121083 102258 229319 185972 X 45127 68114 45127 68114 274446 254086 X 22986 1 X false true X true false X 155432 92073 63359 11054 7786 3268 66627 Operating Right of use assets 28461 ERTC Receivable 14981 43442 Operating Lease Liabilities 30760 Royalty Financing Fees 71498 102258 true true true true true true true false false false false false false false false false false true Officer directors etc family relationship Part VI line 2 Melissa Smith (President) is mother to James Smith (Secretary) Form 990 governing body review Part VI line 11 The draft Form 990 is prepared by the outside accountant and reviewed by the Executive Director and Treasurer. Once finalized, it is provided to all members of the governing body for informational purposes prior to filing. Conflict of interest policy compliance Part VI line 12c The organization has a written conflict of interest policy that applies to all officers, directors, and key employees. Each covered individual is required to complete and sign an annual conflict of interest disclosure statement. The Board of Directors reviews all disclosures, and any potential conflicts are addressed in accordance with the policy. When a conflict is identified, the interested individual must abstain from discussion and voting on the matter. The deliberations and decisions regarding conflicts are documented in the minutes of the applicable board meeting. CEO executive director top management comp Part VI line 15a The compensation for the Executive Director and other key employees is reviewed annually by the Board of Directors. The process includes reviewing compensation data from similarly sized nonprofit cosmetology schools and comparable vocational education organizations in the region. The Treasurer presents this data to the board for consideration. All decisions are made by individuals without a conflict of interest and are documented in the minutes of the meeting at which the compensation was approved. Other officer or key employee compensation Part VI line 15b The compensation for the Executive Director and other key employees is reviewed annually by the Board of Directors. The process includes reviewing compensation data from similarly sized nonprofit cosmetology schools and comparable vocational education organizations in the region. The Treasurer presents this data to the board for consideration. All decisions are made by individuals without a conflict of interest and are documented in the minutes of the meeting at which the compensation was approved. Governing documents etc available to public Part VI line 19 The organizations governing documents, conflict of interest policy, and financial statements are available to the public upon written request to the organizations main office. Requests may be made by mail or email, and copies are provided in accordance with IRS public disclosure requirements. Explanation of other changes in net assets or fund balances Part XI line 9 Rounding