Nonprofit · EIN 26-2689562
POSITIVE AMERICAN YOUTH
Also known as P A Y
Tax-exempt (reinstated) · VILLA RICA, GA 30180
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990 | $171,029 | $171,029 | $0 | $0 | $0 | $0 |
| December 31, 2022 | 990 | $229,240 | $229,240 | $0 | $0 | $0 | $0 |
| December 31, 2021 | 990 | $204,839 | $204,839 | $0 | $0 | $0 | $0 |
Financial details: 990 for the year ended December 31, 2023
Revenue
- Contributions, gifts and grants
- $171,029
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $10,980
- Salaries, compensation and benefits (total)
- $10,980
- Professional fundraising fees
- $0
- Accounting fees
- $2,317
- Occupancy
- $16,505
- Travel
- $14,388
- Program services (functional)
- $149,350
- Fundraising (functional)
- $21,679
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- $0
- Net assets, end of year
- $0
- Gross receipts
- $171,029
- Employees
- 0
- Volunteers
- 16
- Year formed
- 2008
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, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAURICE SWINEY JR | PROGRAM DIRECTOR Trustee or director, Officer, Key employee | 40 | $0 |
| MAURICE SWINEY | EXECUTIVE DIRECTOR Trustee or director, Officer, Key employee | 40 | $0 |
| MITCHELL MARTIN | BOARD MEMBER Officer | 2 | $0 |
| RAY HUMPHRIES | BOARD MEMBER Officer | 2 | $0 |
| CAPRICIO SCATES | BOARD MEMBER Officer | 2 | $0 |
| RUBEN PEREZ | BOARD MEMBER Officer | 2 | $0 |
| DANTE STEWART | BOARD MEMBER Officer | 2 | $0 |
990 for the year ended December 31, 2022: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAURICE SWINEY JR | PROGRAM DIRECTOR Trustee or director, Officer, Key employee | 40 | $0 |
| MAURICE SWINEY | EXECUTIVE DIRECTOR Trustee or director, Officer, Key employee | 40 | $0 |
| MITCHELL MARTIN | BOARD MEMBER Officer | 2 | $0 |
| RAY HUMPHRIES | BOARD MEMBER Officer | 2 | $0 |
| CAPRICIO SCATES | BOARD MEMBER Officer | 2 | $0 |
| RUBEN PEREZ | BOARD MEMBER Officer | 2 | $0 |
| DANTE STEWART | BOARD MEMBER Officer | 2 | $0 |
990 for the year ended December 31, 2021: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAURICE SWINEY JR | PROGRAM DIRECTOR Trustee or director, Officer, Key employee | 40 | $0 |
| MAURICE SWINEY | EXECUTIVE DIRECTOR Trustee or director, Officer, Key employee | 40 | $0 |
| MITCHELL MARTIN | BOARD MEMBER Officer | 2 | $0 |
| RAY HUMPHRIES | BOARD MEMBER Officer | 2 | $0 |
| CAPRICIO SCATES | BOARD MEMBER Officer | 2 | $0 |
| RUBEN PEREZ | BOARD MEMBER Officer | 2 | $0 |
| DANTE STEWART | BOARD MEMBER Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1911 ROCKY BRANCH RD, VILLA RICA, GA 30180-4734
- In care of
- % GORDON M SWINEY III
- Mailing address (990-N for 2020)
- 55 MADISON AVE STE 400-80, MORRISTOWN NJ 07960
- Principal officer (990 for 2023)
- GORDON SWINEY, 7110 OAK RIDGE PKWY SUITE 160, AUSTELL, GA 30168
- Principal officer (990-N for 2020)
- ANNIE FORD, 55 MADISON AVE STE 400-80, MORRISTOWN NJ 07960
- Signed the 990
- GORDON SWINEY, PROGRAM DIRECTOR
- Phone
- (404) 625-1494
- Website
- PAYUSA.ORG
- Return prepared by
- CITYSCAPE TAX
Mission
To help youth through entertainment, sports, education and fund raising events. Taking a step up from solely being a positive influence requires that we sway our youth through experience.
Program accomplishments
- TO help youth through entertainment, sports, education and fund raising events. Taking a step up from solely being a positive influence requires that we sway our youth through experience.Expenses $146,029
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | Not on file |
| 2023 | June 30, 2024 | November 15, 2024 | Not on file |
IRS record
- EIN
- 26-2689562
- 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
- 2026
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Income (IRS master file)
- $229,240
Revocation and reinstatement
- Exemption revoked
- November 15, 2024
- Posted by the IRS
- March 10, 2025
- Reinstated
- Effective November 15, 2024
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 2023 | $171,029 | $171,029 | $0 | XML |
| 990 | December 2022 | $229,240 | $229,240 | $0 | XML |
| 990 | December 2021 | $204,839 | $204,839 | $0 | XML |
| 990-N for 2020 Officer: ANNIE FORD | June 30, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: ANNIE FORD | June 30, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: Gordon Swiney | June 30, 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 26-2689562).
Questions about POSITIVE AMERICAN YOUTH
- What is the EIN of POSITIVE AMERICAN YOUTH?
- The employer identification number (EIN) of POSITIVE AMERICAN YOUTH is 26-2689562.
- Is POSITIVE AMERICAN YOUTH tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2024 and reinstated it effective November 15, 2024.
- Are donations to POSITIVE AMERICAN YOUTH tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does POSITIVE AMERICAN YOUTH 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 POSITIVE AMERICAN YOUTH due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did POSITIVE AMERICAN YOUTH last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2023.
- Who is the principal officer of POSITIVE AMERICAN YOUTH?
- The 990 for the year ended December 31, 2023 names GORDON SWINEY.
- Who are the officers and directors of POSITIVE AMERICAN YOUTH?
- The 990 for the year ended December 31, 2023 lists 7 people; 0 received compensation from the organization.
- How much revenue does POSITIVE AMERICAN YOUTH have?
- On its 990 for the year ended December 31, 2023 it reported revenue of $171,029, expenses of $171,029 and total assets of $0 at year end.
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