Nonprofit · EIN 26-0676751
180 CENTER INC
Tax-exempt (reinstated) · CLEVELAND, TN 37323
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $256,255 | $305,515 | -$49,260 | $1,474,093 | $682,547 | $791,546 |
| December 31, 2024 | 990 | $749,761 | $290,867 | $458,894 | $1,551,476 | $731,747 | $819,729 |
| December 31, 2023 | 990 | $281,032 | $268,233 | $12,799 | $370,935 | $10,100 | $360,835 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $209,547
- Program service revenue
- $67,772
- Investment income
- -$21,064
- Net gain from sales of assets
- -$21,064
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $58,950
- Other salaries and wages
- $65,400
- Salaries, compensation and benefits (total)
- $156,586
- Professional fundraising fees
- $0
- Accounting fees
- $2,367
- Occupancy
- $71,189
- Travel
- $2,381
- Program services (functional)
- $278,942
- Management and general (functional)
- $26,573
Balance sheet and other
- Total assets, start of year
- $1,551,476
- Total assets, end of year
- $1,474,093
- Total liabilities, end of year
- $682,547
- Net assets, end of year
- $791,546
- Land, buildings and equipment
- $1,423,773
- Net assets without donor restrictions
- $791,546
- Gross receipts
- $256,255
- Employees
- 7
- Volunteers
- 25
- Year formed
- 2013
- 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 |
|---|---|---|---|
| DAVID SMITH | SUPERVISOR Key employee | 40 | $44,500 |
| EDWIN LIPSEY | DIRECTOR Trustee or director, Officer | 20 | $14,500 |
| DAN DEEMY | DIRECTOR Trustee or director | 1 | $0 |
| DAWN LIPSEY | DIRECTOR Trustee or director, Officer | 25 | $0 |
| SHERI TAYLOR | DIRECTOR Trustee or director | 1 | $0 |
| BUCK LIPSEY | DIRECTOR Trustee or director | 1 | $0 |
| BRAD HUTTENOFF | DIRECTOR Trustee or director | 0 | $0 |
| LISA WEBB | DIRECTOR Trustee or director | 1 | $0 |
| TIM SAMS | DIRECTOR Trustee or director | 1 | $0 |
| JEFF SALYER | DIRECTOR Trustee or director | 1 | $0 |
| CARL HOBBS | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Smith | Supervisor Key employee | 40 | $44,700 |
| Edwin Lipsey | Director Trustee or director, Officer | 20 | $14,500 |
| Dan Deemy | Director Trustee or director | 1 | $0 |
| Dawn Lipsey | Director Trustee or director, Officer | 25 | $0 |
| Sheri Taylor | Director Trustee or director | 1 | $0 |
| Buck Lipsey | Director Trustee or director | 1 | $0 |
| Buck Lipsey | Director Trustee or director | 1 | $0 |
| Brad Huttenhoff | Director Trustee or director | 1 | $0 |
| Lisa Webb | Director Trustee or director | 1 | $0 |
| Tim Sams | Director Trustee or director | 1 | $0 |
| Jeff Salyer | Director Trustee or director | 1 | $0 |
| Carl Hobbs | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Smith | Supervisor Key employee | 40 | $40,350 |
| Edwin Lipsey | Director Trustee or director, Officer | 20 | $14,500 |
| Dan Deemy | Director Trustee or director | 1 | $0 |
| Dawn Lipsey | Director Trustee or director, Officer | 25 | $0 |
| Sheri Taylor | Director Trustee or director | 1 | $0 |
| Buck Lipsey | Director Trustee or director | 1 | $0 |
| Buck Lipsey | Director Trustee or director | 1 | $0 |
| Brad Huttenhoff | Director Trustee or director | 1 | $0 |
| Lisa Webb | Director Trustee or director | 1 | $0 |
| Tim Sams | Director Trustee or director | 1 | $0 |
| Jeff Salyer | Director Trustee or director | 1 | $0 |
| Carl Hobbs | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 210 HUGHES RD SE, CLEVELAND, TN 37323-8140
- In care of
- % EDWIN LIPSEY
- Principal officer (990 for 2025)
- DAWN LIPSEY, 2111 VOLUNTEER DR SW, CLEVELAND, TN 37311
- Signed the 990
- DAWN LIPSEY, DIRECTOR
- Phone
- (972) 268-4210
- Return prepared by
- Chitwood & Chitwood
Mission
THIS ORGANIZATION PROVIDES SERVICES TO MEN WHO ARE RECOVERING FROM LIFE ADDICTIONS SUCH AS DRUGS AND ALCOHOL BY PROVIDING A SAFE PLACE TO LIVE, JOB SKILLS, AND THROUGH BIBLCAL.
Program accomplishments
- lIVING ACCOMMENDATIONS ARE PROVIDED FOR MEN WHO BEGIN THE PROGRAM. THE MEN WORK ON CONSTRUCTION PROJECTS IN THE AREA AND ARE TAUGHT BIBLICAL PRINCIPLES TO HELP THEM OVERCOME THEIR ADDICTIONS, SO THEY CAN FUNCTION IN SOCIETY AGAIN. THE LENGTH OF STAY IS USUALLY 6-9 MONTHS.Expenses $277,032 · revenue $253,455
- AFTER THE INTIAL TERM, THE MEN ENTER A REENTRY PROGRAM WHERE THEY LIVE IN SEPARATE LIVING QUARTERS AND PAY RENT OF $200.00 PER MONTH. THEY SEEK OUTSIDE EMPLOYMENT USUALLY AFTER SIX MONTHS LEAVE TO LIVE AND FUNCTION ON THERE OWN.Expenses $1,910 · revenue $2,800
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
- 26-0676751
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F22)
- Assets (IRS master file)
- $1,474,093
- Income (IRS master file)
- $256,255
Revocation and reinstatement
- Exemption revoked
- May 15, 2012
- Posted by the IRS
- March 11, 2013
- Reinstated
- Effective June 15, 2013
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $256,255 | $305,515 | $1,474,093 | XML |
| 990 | December 2024 | $749,761 | $290,867 | $1,551,476 | IRS |
| 990 | December 2023 | $281,032 | $268,233 | $370,935 | XML |
| 990 | December 2022 | $266,953 | $235,302 | $348,036 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 26-0676751).
Questions about 180 CENTER INC
- What is the EIN of 180 CENTER INC?
- The employer identification number (EIN) of 180 CENTER INC is 26-0676751.
- Is 180 CENTER INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective June 15, 2013.
- Are donations to 180 CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does 180 CENTER 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 180 CENTER INC 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 180 CENTER INC 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 180 CENTER INC?
- The 990 for the year ended December 31, 2025 names DAWN LIPSEY.
- Who are the officers and directors of 180 CENTER INC?
- The 990 for the year ended December 31, 2025 lists 11 people; 2 received compensation from the organization, the highest $44,500 (DAVID SMITH, SUPERVISOR).
- How much revenue does 180 CENTER INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $256,255, expenses of $305,515 and total assets of $1,474,093 at year end.
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All nonprofits in CLEVELAND · Tennessee · Mental health and crisis intervention