Nonprofit · EIN 20-1808567
BEACON CENTER OF TENNESSEE
Tax-exempt · NASHVILLE, TN 37203
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,697,352 | $2,484,142 | $213,210 | $3,099,125 | $354,263 | $2,744,862 |
| December 31, 2024 | 990 | $2,422,017 | $2,438,526 | -$16,509 | $2,600,845 | $69,193 | $2,531,652 |
| December 31, 2023 | 990 | $2,674,942 | $2,298,466 | $376,476 | $2,634,180 | $86,019 | $2,548,161 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,635,971
- Program service revenue
- $0
- Investment income
- $61,381
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $77,000
- Compensation of officers, directors and key employees
- $222,041
- Other salaries and wages
- $1,392,194
- Salaries, compensation and benefits (total)
- $1,759,552
- Professional fundraising fees
- $0
- Accounting fees
- $35,965
- Occupancy
- $48,783
- Travel
- $68,605
- Depreciation
- $1,460
- Program services (functional)
- $1,986,247
- Management and general (functional)
- $213,248
- Fundraising (functional)
- $284,647
Balance sheet and other
- Total assets, start of year
- $2,600,845
- Total assets, end of year
- $3,099,125
- Total liabilities, end of year
- $354,263
- Net assets, end of year
- $2,744,862
- Land, buildings and equipment
- $2,781
- Net assets without donor restrictions
- $2,172,112
- Net assets with donor restrictions
- $572,750
- Gross receipts
- $2,697,352
- Employees
- 16
- Volunteers
- 0
- Year formed
- 2005
- 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 |
|---|---|---|---|
| JUSTIN OWEN | PRESIDENT & CEO Officer | 40 | $222,040 |
| JOE SCARLETT | VICE CHAIRMAN Trustee or director | 1 | $0 |
| PAT SHEPHERD | DIRECTOR Trustee or director | 1 | $0 |
| KEN MEYER | DIRECTOR Trustee or director | 1 | $0 |
| BRIAN FITZPATRICK | DIRECTOR Trustee or director | 1 | $0 |
| FRED DECOSIMO | DIRECTOR Trustee or director | 1 | $0 |
| TINA BENKISER | DIRECTOR Trustee or director | 1 | $0 |
| ANDREW B EVERETT | DIRECTOR Trustee or director | 1 | $0 |
| RICHARD C PATTON | DIRECTOR Trustee or director | 1 | $0 |
| DOUGLAS SONG | DIRECTOR Trustee or director | 1 | $0 |
| JOHN CERASUOLO | CHAIRMAN Officer | 1 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHANIE WHITT | EMPLOYEE Key employee | 40 | $199,333 |
| JUSTIN OWEN | PRESIDENT & CEO Officer | 40 | $177,213 |
| JOHN CERASUOLO | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| ANDREW EVERETT | DIRECTOR Trustee or director | 1 | $0 |
| TINA BENKISER | DIRECTOR Trustee or director | 1 | $0 |
| FRED DECOSIMO | DIRECTOR Trustee or director | 1 | $0 |
| JOHN P BOIKE | DIRECTOR Trustee or director | 1 | $0 |
| PAT SHEPHERD | DIRECTOR Trustee or director | 1 | $0 |
| BRIAN FITZPATRICK | DIRECTOR Trustee or director | 1 | $0 |
| BILL PREVOST | DIRECTOR Trustee or director | 1 | $0 |
| JOE SCARLETT | VICE CHAIRMAN Trustee or director, Officer | 1 | $0 |
| KEN MEYER | DIRECTOR Trustee or director | 1 | $0 |
| RICHARD PATTON | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUSTIN OWEN | PRESIDENT & CEO Officer | 40 | $171,147 |
| JOHN CERASUOLO | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| JOE SCARLETT | VICE CHAIRMAN Trustee or director, Officer | 1 | $0 |
| BILL PREVOST | DIRECTOR Trustee or director | 1 | $0 |
| BRIAN FITZPATRICK | DIRECTOR Trustee or director | 1 | $0 |
| PAT SHEPHERD | DIRECTOR Trustee or director | 1 | $0 |
| KEN MEYER | DIRECTOR Trustee or director | 1 | $0 |
| RAUL JOSE LOPEZ | DIRECTOR Trustee or director | 1 | $0 |
| FRED DECOSIMO | DIRECTOR Trustee or director | 1 | $0 |
| TINA BENKISER | DIRECTOR Trustee or director | 1 | $0 |
| JOHN P BOIKE | DIRECTOR Trustee or director | 1 | $0 |
| ANDREW EVERETT | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 54 MUSIC SQ E STE 125, NASHVILLE, TN 37203-4315
- Principal officer (990 for 2025)
- JUSTIN OWEN, 54 MUSIC SQUARE EAST 125, NASHVILLE, TN 37203
- Signed the 990
- JUSTIN OWEN, PRESIDENT & CEO
- Phone
- (615) 383-6431
- Website
- WWW.BEACONTN.ORG
- Return prepared by
- UHY ADVISORS MIDWEST INC
Mission
THE BEACON CENTER OF TENNESSEE IS AN INDEPENDENT, NONPROFIT AND NONPARTISAN RESEARCH ORGANIZATION DEDICATED TO PROVIDING CONCERNED CITIZENS, THE MEDIA AND PUBLIC LEADERS WITH EXPERT EMPIRICAL RESEARCH AND TIMELY FREE MARKET POLICY SOLUTIONS TO PUBLIC POLICY ISSUES IN TENNESSEE. THE BEACON CENTER EMPOWERS TENNESSEANS TO RECLAIM CONTROL OF THEIR LIVES, SO THAT THEY CAN FREELY PURSUE THEIR VERSION OF THE AMERICAN DREAM.
Program accomplishments
- RESEARCH AND POLICY ANALYSIS - CONDUCTING RESEARCH INTO VARIOUS POLICY REFORMS AND DETERMINING THE IMPACT THEY HAVE ON TENNESSEEANS' LIVES; PUBLISHING RESEARCH AND RELATED INFORMATION ON KEY POLICY ISSUESExpenses $662,083 · grants $25,667
- GENERAL EDUCATIONAL AND INFORMATIONAL PROGRAMMING - COMMUNICATING WITH TENNESSEANS ABOUT VARIOUS PUBLIC POLICY ISSUES AND THE IMPACT THOSE ISSUES HAVE ON THEIR LIVES VIA WEBSITE, BLOG, VIDEOS, INFOGRAPHICS, PODCASTS, OPINION ARTICLES, MEDIA INTERVIEWS, AND EVENTSExpenses $662,082 · grants $25,667
- PUBLIC INTEREST LITIGATION - REPRESENTING TENNESSEANS WHOSE CONSTITUTIONAL RIGHTS HAVE BEEN VIOLATED IN COURT; FILING OR SIGNING OFF ON AMICI BRIEFS IN KEY COURT CASES RELATED TO STATE AND FEDERAL CONSTITUTIONAL ISSUESExpenses $662,082 · grants $25,666
- LEGAL FOUNDATION - TO LITIGATE PRO BONO ON BEHALF OF TENNESSEE CLIENTS WHOSE ECONOMIC LIBERTY, PROPERTY RIGHTS, OR OTHER CONSTITUTIONAL PROTECTIONS HAVE BEEN VIOLATED.
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
- 20-1808567
- 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)
- Public and societal benefit (W05)
- Assets (IRS master file)
- $3,099,125
- Income (IRS master file)
- $2,697,352
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,697,352 | $2,484,142 | $3,099,125 | IRS |
| 990 | December 2024 | $2,422,017 | $2,438,526 | $2,600,845 | XML |
| 990 | December 2023 | $2,674,942 | $2,298,466 | $2,634,180 | XML |
| 990 | December 2022 | $2,131,822 | $1,967,965 | $2,251,592 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 20-1808567).
Questions about BEACON CENTER OF TENNESSEE
- What is the EIN of BEACON CENTER OF TENNESSEE?
- The employer identification number (EIN) of BEACON CENTER OF TENNESSEE is 20-1808567.
- Is BEACON CENTER OF TENNESSEE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
- Are donations to BEACON CENTER OF TENNESSEE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BEACON CENTER OF TENNESSEE 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 BEACON CENTER OF TENNESSEE 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 BEACON CENTER OF TENNESSEE 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 BEACON CENTER OF TENNESSEE?
- The 990 for the year ended December 31, 2025 names JUSTIN OWEN.
- Who are the officers and directors of BEACON CENTER OF TENNESSEE?
- The 990 for the year ended December 31, 2025 lists 11 people; 1 received compensation from the organization, the highest $222,040 (JUSTIN OWEN, PRESIDENT & CEO).
- How much revenue does BEACON CENTER OF TENNESSEE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,697,352, expenses of $2,484,142 and total assets of $3,099,125 at year end.
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All nonprofits in NASHVILLE · Tennessee · Public and societal benefit