Nonprofit · EIN 32-0003425
LETCHER COUNTY SCHOOLS EDUCATION FOUNDATION INC
Tax-exempt · WHITESBURG, KY 41858
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,120 | $805 | $1,315 | $101,044 | $0 | $101,044 |
| December 31, 2024 | 990 | $2,118 | $1,390 | $728 | $99,729 | $0 | $99,729 |
| December 31, 2023 | 990 | $2,117 | $115 | $2,002 | $99,001 | $0 | $99,001 |
| December 31, 2022 | 990 | $17,667 | $10,025 | $7,642 | $97,000 | $0 | $97,000 |
| December 31, 2021 | 990 | $2,125 | $195 | $1,930 | $89,358 | $0 | $89,358 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,000
- Program service revenue
- $0
- Investment income
- $120
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Management and general (functional)
- $805
Balance sheet and other
- Total assets, start of year
- $99,729
- Total assets, end of year
- $101,044
- Total liabilities, end of year
- $0
- Net assets, end of year
- $101,044
- Net assets without donor restrictions
- $101,044
- Gross receipts
- $2,120
- Employees
- 0
- Year formed
- 2004
- State of legal domicile
- KY
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 |
|---|---|---|---|
| ELWOOD CORNETT | BOARD MEMBER Trustee or director | 10 | $0 |
| TONY SERGENT | BOARD MEMBER Trustee or director | 1 | $0 |
| LENA TIDAL | BOARD MEMBER Trustee or director | 1 | $0 |
| REED CAUDILL | BOARD MEMBER Trustee or director | 0 | $0 |
| DANIEL DOTSON | BOARD MEMBER Trustee or director | 0 | $0 |
| WILLIAM SMITH | BOARD MEMBER Trustee or director | 0 | $0 |
| TERRY STURGILL | BOARD MEMBER Trustee or director | 0 | $0 |
| JOAN WARD | BOARD MEMBER Trustee or director | 0 | $0 |
| JOSHUA YONTS | FOUNDATION MANAGER Trustee or director | 0 | $0 |
| DENISE YONTS | EXECUTIVE DIRECTOR Officer | 1 | $0 |
| SANDY HOGG | VICE PRESIDENT Officer | 10 | $0 |
| NANCY BANKS | SECRETARY TREASURER Officer | 0 | $0 |
| STEPHEN BOGGS | PRESIDENT Officer | 0 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELWOOD CORNETT | BOARD MEMBER Trustee or director | 10 | $0 |
| TONY SERGENT | BOARD MEMBER Trustee or director | 1 | $0 |
| LENA TIDAL | BOARD MEMBER Trustee or director | 1 | $0 |
| REED CAUDILL | BOARD MEMBER Trustee or director | 0 | $0 |
| DANIEL DOTSON | BOARD MEMBER Trustee or director | 0 | $0 |
| WILLIAM SMITH | BOARD MEMBER Trustee or director | 0 | $0 |
| TERRY STURGILL | BOARD MEMBER Trustee or director | 0 | $0 |
| JOAN WARD | BOARD MEMBER Trustee or director | 0 | $0 |
| DENISE YONTS | EXECUTIVE DIRECTOR Officer | 1 | $0 |
| SANDY HOGG | VICE PRESIDENT Officer | 10 | $0 |
| NANCY BANKS | SECRETARY TREASURER Officer | 0 | $0 |
| STEPHEN BOGGS | PRESIDENT Officer | 0 | $0 |
| JOSHUA YONTS | FOUNDATION MANAGER Officer | 0 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM SMITH | BOARD MEMBER Trustee or director | 0 | $0 |
| TERRY STURGILL | BOARD MEMBER Trustee or director | 0 | $0 |
| DANIEL DOTSON | BOARD MEMBER Trustee or director | 0 | $0 |
| REED CAUDILL | BOARD MEMBER Trustee or director | 0 | $0 |
| JOAN WARD | BOARD MEMBER Trustee or director | 0 | $0 |
| TONY SERGENT | BOARD MEMBER Trustee or director | 1 | $0 |
| ELWOOD CORNETT | BOARD MEMBER Trustee or director | 10 | $0 |
| LENA TIDAL | BOARD MEMBER Trustee or director | 1 | $0 |
| JOSHUA YONTS | FOUNDATION MANAGER Officer | 0 | $0 |
| SANDY HOGG | VICE PRESIDENT Officer | 10 | $0 |
| DENISE YONTS | EXECUTIVE DIRECTOR Officer | 1 | $0 |
| STEPHEN BOGGS | PRESIDENT Officer | 0 | $0 |
| NANCY BANKS | SECRETARY TREASURER Officer | 0 | $0 |
990 for the year ended December 31, 2022: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM SMITH | BOARD MEMBER Trustee or director | 0 | $0 |
| TERRY STURGILL | BOARD MEMBER Trustee or director | 0 | $0 |
| DANIEL DOTSON | BOARD MEMBER Trustee or director | 0 | $0 |
| REED CAUDILL | BOARD MEMBER Trustee or director | 0 | $0 |
| JOAN WARD | BOARD MEMBER Trustee or director | 0 | $0 |
| TONY SERGENT | BOARD MEMBER Trustee or director | 1 | $0 |
| ELWOOD CORNETT | PRESIDENT Trustee or director | 10 | $0 |
| LENA TIDAL | BOARD MEMBER Trustee or director | 1 | $0 |
| JOSHUA YONTS | FOUNDATION MANAGER Officer | 0 | $0 |
| SANDY HOGG | VICE PRESIDENT Officer | 10 | $0 |
| DENISE YONTS | EXECUTIVE DIRECTOR Officer | 1 | $0 |
| STEPHEN BOGGS | PRESIDENT Officer | 0 | $0 |
| NANCY BANKS | SECRETARY TREASURER Officer | 0 | $0 |
990 for the year ended December 31, 2021: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM SMITH | BOARD MEMBER Trustee or director | 0 | $0 |
| TERRY STURGILL | BOARD MEMBER Trustee or director | 0 | $0 |
| DANIEL DOTSON | BOARD MEMBER Trustee or director | 0 | $0 |
| REED CAUDILL | BOARD MEMBER Trustee or director | 0 | $0 |
| JOAN WARD | BOARD MEMBER Trustee or director | 0 | $0 |
| TONY SERGENT | BOARD MEMBER Trustee or director | 1 | $0 |
| ELWOOD CORNETT | PRESIDENT Trustee or director | 10 | $0 |
| LENA TIDAL | BOARD MEMBER Trustee or director | 1 | $0 |
| JOSHUA YONTS | FOUNDATION MANAGER Officer | 0 | $0 |
| SANDY HOGG | VICE PRESIDENT Officer | 10 | $0 |
| DENISE YONTS | EXECUTIVE DIRECTOR Officer | 1 | $0 |
| STEPHEN BOGGS | PRESIDENT Officer | 0 | $0 |
| NANCY BANKS | SECRETARY TREASURER Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 224 PARKS ST, WHITESBURG, KY 41858-7538
- In care of
- % STEPHEN BOGGS
- Signed the 990
- STEPHEN BOGGS, PRESIDENT
- Phone
- (606) 633-4455
- Return prepared by
- White & Associates PSC
Mission
IMPROVE THE EDUCATION OF STUDENTS IN LETCHER COUNTY KY
Program accomplishments
- CHANNELED MONEY TOWARD ENCOURAGING THE ARTS IN LETCHER COUNTY KY AS WELL AS ATHLETICS AND GENERAL SCHOLARSHIPS FOR GRADUATING LETCHER COUNTY STUDENTS
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 32-0003425
- 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
- 2002
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N20)
- Assets (IRS master file)
- $101,044
- Income (IRS master file)
- $2,120
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,120 | $805 | $101,044 | XML |
| 990 | December 2024 | $2,118 | $1,390 | $99,729 | XML |
| 990 | December 2023 | $2,117 | $115 | $99,001 | XML |
| 990 | December 2022 | $17,667 | $10,025 | $97,000 | XML |
| 990 | December 2021 | $2,125 | $195 | $89,358 | XML |
| 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 32-0003425).
Questions about LETCHER COUNTY SCHOOLS EDUCATION FOUNDATION INC
- What is the EIN of LETCHER COUNTY SCHOOLS EDUCATION FOUNDATION INC?
- The employer identification number (EIN) of LETCHER COUNTY SCHOOLS EDUCATION FOUNDATION INC is 32-0003425.
- Is LETCHER COUNTY SCHOOLS EDUCATION FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to LETCHER COUNTY SCHOOLS EDUCATION FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LETCHER COUNTY SCHOOLS EDUCATION FOUNDATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LETCHER COUNTY SCHOOLS EDUCATION FOUNDATION 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 LETCHER COUNTY SCHOOLS EDUCATION FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of LETCHER COUNTY SCHOOLS EDUCATION FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 13 people; 0 received compensation from the organization.
- How much revenue does LETCHER COUNTY SCHOOLS EDUCATION FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,120, expenses of $805 and total assets of $101,044 at year end.
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