Nonprofit · EIN 20-0748971
POLK COUNTY EDUCATION FOUNDATION
Tax-exempt · CHATTANOOGA, TN 37404
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $57,417 | $33,071 | $24,346 | $512,929 | $0 | $512,929 |
| December 31, 2024 | 990 | $54,219 | $20,150 | $34,069 | $482,182 | $0 | $482,182 |
| December 31, 2023 | 990 | $38,509 | $8,048 | $30,461 | $448,113 | $0 | $448,113 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $13,589
- Program service revenue
- $0
- Investment income
- $28,406
- Net gain from sales of assets
- $18,721
- Net income from fundraising events
- $15,422
- Other revenue
- $15,422
Expenses
- Grants and similar amounts paid
- $24,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,640
- Program services (functional)
- $24,500
- Management and general (functional)
- $8,571
Balance sheet and other
- Total assets, start of year
- $482,182
- Total assets, end of year
- $512,929
- Total liabilities, end of year
- $0
- Net assets, end of year
- $512,929
- Publicly traded securities
- $474,853
- Gross receipts
- $551,502
- Employees
- 0
- Volunteers
- 28
- Year formed
- 2004
- State of legal domicile
- TN
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 |
|---|---|---|---|
| RAY BECKLER | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| BRANDON CALHOUN | BOARD MEMBER Trustee or director | 1 | $0 |
| KENNETH CLOUD | OFFICER AT L Trustee or director, Officer | 1 | $0 |
| LARRY CROSS | BOARD MEMBER Trustee or director | 1 | $0 |
| DR ROGER CROUCH | BOARD MEMBER Trustee or director | 1 | $0 |
| JENNIFER EDWARDS DOBBS | BOARD MEMBER Trustee or director | 1 | $0 |
| CHARLES EDWARDS | OFFICER AT L Trustee or director, Officer | 1 | $0 |
| CAROLYN GUERRY | BOARD MEMBER Trustee or director | 1 | $0 |
| JR HAMBY | BOARD MEMBER Trustee or director | 1 | $0 |
| JO ANN HIGGIBOTHAM | SECRETARY Trustee or director, Officer | 1 | $0 |
| JEREMY JENKINS | BOARD MEMBER Trustee or director | 1 | $0 |
| JUDY JENKINS | BOARD MEMBER Trustee or director | 1 | $0 |
| RHONDA LILLARD | BOARD MEMBER Trustee or director | 1 | $0 |
| SALLY LOVE | BOARD MEMBER Trustee or director | 1 | $0 |
| RACHEL LOWE | BOARD MEMBER Trustee or director | 1 | $0 |
10 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARBARA MCREYNOLDS | BOARD MEMBER Trustee or director | 1 | $0 |
| PHYLLIS E MILLER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| RACHEL MILLER-TESTER | BOARD MEMBER Trustee or director | 1 | $0 |
| KELLEY MORGAN | BOARD MEMBER Trustee or director | 1 | $0 |
| COURTNEY PIPPENGER | BOARD MEMBER Trustee or director, Officer | 1 | $0 |
| WILMA JEAN PIPPENGER | TREASURER Trustee or director | 1 | $0 |
| WALTER PRESSWOOD | BOARD MEMBER Trustee or director | 1 | $0 |
| DR ALBERT RYMER | BOARD MEMBER Trustee or director | 1 | $0 |
| LEANN THOMASON | BOARD MEMBER Trustee or director | 1 | $0 |
| JOE WATERS | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 26 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAY BECKLER | VICE PRESIDE Trustee or director | 1 | $0 |
| BRANDON CALHOUN | BOARD MEMBER Trustee or director | 1 | $0 |
| KENNETH CLOUD | OFFICER AT L Trustee or director | 1 | $0 |
| LARRY CROSS | BOARD MEMBER Trustee or director | 1 | $0 |
| DR ROGER CROUCH | BOARD MEMBER Trustee or director | 1 | $0 |
| JENNIFER EDWARDS DOBBS | BOARD MEMBER Trustee or director | 1 | $0 |
| CHARLES EDWARDS | OFFICER AT L Trustee or director | 1 | $0 |
| CAROLYN GUERRY | BOARD MEMBER Trustee or director | 1 | $0 |
| JR HAMBY | BOARD MEMBER Trustee or director | 1 | $0 |
| JO ANN HIGGIBOTHAM | SECRETARY Trustee or director | 1 | $0 |
| JEREMY JENKINS | BOARD MEMBER Trustee or director | 1 | $0 |
| JUDY JENKINS | BOARD MEMBER Trustee or director | 1 | $0 |
| RHONDA LILLARD | BOARD MEMBER Trustee or director | 1 | $0 |
| SALLY LOVE | BOARD MEMBER Trustee or director | 1 | $0 |
| BARBARA MCREYNOLDS | BOARD MEMBER Trustee or director | 1 | $0 |
| RACHEL MILLER-TESTER | BOARD MEMBER Trustee or director | 1 | $0 |
| KELLEY MORGAN | BOARD MEMBER Trustee or director | 1 | $0 |
| COURTNEY PIPPENGER | TREASURER Trustee or director | 1 | $0 |
| WILMA PIPPENGER | BOARD MEMBER Trustee or director | 1 | $0 |
| WALTER PRESSWOOD | BOARD MEMBER Trustee or director | 1 | $0 |
| DR ALBERT RYMER | BOARD MEMBER Trustee or director | 1 | $0 |
| ADAM STONE | BOARD MEMBER Trustee or director | 1 | $0 |
| LEANN THOMASON | BOARD MEMBER Trustee or director | 1 | $0 |
| JOE WATERS | BOARD MEMBER Trustee or director | 1 | $0 |
| RENEE WEBB | BOARD MEMBER Trustee or director | 1 | $0 |
| PHYLLIS E MILLER | PRESIDENT Officer | 1 | $0 |
990 for the year ended December 31, 2023: 28 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JANIE ARMS | BOARD MEMBER Trustee or director | 1 | $0 |
| JIM BAKER | BOARD MEMBER Trustee or director | 1 | $0 |
| RAY BECKLER | VICE PRESIDE Trustee or director | 1 | $0 |
| KENNETH CLOUD | OFFICER AT L Trustee or director | 1 | $0 |
| LARRY CROSS | BOARD MEMBER Trustee or director | 1 | $0 |
| DR ROGER CROUCH | BOARD MEMBER Trustee or director | 1 | $0 |
| JENNIFER EDWARDS DOBBS | BOARD MEMBER Trustee or director | 1 | $0 |
| CHARLES EDWARDS | OFFICER AT L Trustee or director | 1 | $0 |
| CAROLYN GUERRY | BOARD MEMBER Trustee or director | 1 | $0 |
| JR HAMBY | BOARD MEMBER Trustee or director | 1 | $0 |
| JO ANN HIGGIBOTHAM | SECRETARY Trustee or director | 1 | $0 |
| JEREMY JENKINS | BOARD MEMBER Trustee or director | 1 | $0 |
| JUDY JENKINS | BOARD MEMBER Trustee or director | 1 | $0 |
| JANE LAWSON | BOARD MEMBER Trustee or director | 1 | $0 |
| RHONDA LILLARD | BOARD MEMBER Trustee or director | 1 | $0 |
| SALLY LOVE | BOARD MEMBER Trustee or director | 1 | $0 |
| RACHEL MILLER-TESTER | BOARD MEMBER Trustee or director | 1 | $0 |
| KELLEY MORGAN | BOARD MEMBER Trustee or director | 1 | $0 |
| WILLMA JEAN PIPPENGER | TREASURER Trustee or director | 1 | $0 |
| WILMA PIPPENGER | BOARD MEMBER Trustee or director | 1 | $0 |
| WALTER PRESSWOOD | BOARD MEMBER Trustee or director | 1 | $0 |
| DR ALBERT RYMER | BOARD MEMBER Trustee or director | 1 | $0 |
| ADAM STONE | BOARD MEMBER Trustee or director | 1 | $0 |
| LEANN THOMASON | BOARD MEMBER Trustee or director | 1 | $0 |
| JOE WATERS | BOARD MEMBER Trustee or director | 1 | $0 |
| RENEE WEBB | BOARD MEMBER Trustee or director | 1 | $0 |
| DEBORAH WILLIAMS | BOARD MEMBER Trustee or director | – | $0 |
| PHYLLIS E MILLER | PRESIDENT Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 182 N CREST RD, CHATTANOOGA, TN 37404-1733
- In care of
- % PHYLLIS E MILLER
- Mailing address (990-N for 2020)
- 182 NORTH CREST ROAD, CHATTANOOGA TN 37404
- Principal officer (990 for 2025)
- PHYLLIS E MILLER, 182 NORTH CREST RD, CHATTANOOGA, TN 37404
- Principal officer (990-N for 2020)
- PHYLLIS E MILLER, 182 NORTH CREST ROAD, CHATTANOOGA TN 37404
- Signed the 990
- PHYLLIS E MILLER, PRESIDENT
- Phone
- (423) 902-4211
- Return prepared by
- WEDGEWOOD ACCOUNTING PLLC
Mission
TO PROVIDE WORTHY POLK COUNTY HIGH SCHOOL GRADUATES OF HIGH CHARACTER AND INTEGRITY WITH FINANCIAL ASSISTANCE FOR POST SECONDARY SCHOOL EDUCATION.
Program accomplishments
- EDUCATIONAL AWARDS FOR SCHOLARSHIPExpenses $24,000 · grants $24,000
- THE FOUNDATION DONATES TO THE NATIONAL HONOR SOCIETY CLUB AT POLK COUNTY HIGH SCHOOL AS THEY PROVIDE SERVICES FOR THE FOUNDATION.Expenses $500
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
- 20-0748971
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2005
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $512,929
- Income (IRS master file)
- $551,502
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $57,417 | $33,071 | $512,929 | XML |
| 990 | December 2024 | $54,219 | $20,150 | $482,182 | XML |
| 990 | December 2023 | $38,509 | $8,048 | $448,113 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: PHYLLIS E MILLER | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: PHYLLIS E MILLER | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 20-0748971).
Questions about POLK COUNTY EDUCATION FOUNDATION
- What is the EIN of POLK COUNTY EDUCATION FOUNDATION?
- The employer identification number (EIN) of POLK COUNTY EDUCATION FOUNDATION is 20-0748971.
- Is POLK COUNTY EDUCATION FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
- Are donations to POLK COUNTY EDUCATION FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does POLK COUNTY EDUCATION FOUNDATION 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 POLK COUNTY EDUCATION FOUNDATION 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 POLK COUNTY EDUCATION FOUNDATION 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 POLK COUNTY EDUCATION FOUNDATION?
- The 990 for the year ended December 31, 2025 names PHYLLIS E MILLER.
- Who are the officers and directors of POLK COUNTY EDUCATION FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 25 people; 0 received compensation from the organization.
- How much revenue does POLK COUNTY EDUCATION FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $57,417, expenses of $33,071 and total assets of $512,929 at year end.
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