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Nonprofit · EIN 32-0526906

FRAYSER COMMUNITY ASSOCIATION

Tax-exempt (reinstated) · MEMPHIS, TN 38167

Financials

$8K$6K2023$5K$7K2024$4K$4K2025
Revenue Expenses · by fiscal year end
Financials of FRAYSER COMMUNITY ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
January 31, 2026990-EZ$3,767$3,793-$26$3,498$0$3,498
January 31, 2025990-EZ$5,146$6,935-$1,789$3,524$0$3,524
January 31, 2024990-EZ$8,290$6,119$2,171$5,313$0$5,313
Financial details: 990-EZ for the year ended January 31, 2026

Revenue

Contributions, gifts and grants
$615
Membership dues
$225
Program service revenue
$2,927
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Other expenses
$3,793
Program services (functional)
$2,928

Balance sheet and other

Total assets, start of year
$3,524
Total assets, end of year
$3,498
Total liabilities, end of year
$0
Net assets, end of year
$3,498
Cash, savings and investments
$3,498
Gross receipts
$3,767

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-EZ for the year ended January 31, 2026, highest compensation first.

NameTitleHours / weekCompensation
MARY SHIPPPresident1$0
CLAUDETTE SHEPHARDVice President1$0
SHERITA MARTINSecretary1$0
KATHERINE LIUTreasurer1$0
PATRICIA BURNETTBoard Member1$0
JOAN PARKERBoard Member1$0
STEPHANIE WILLIAMSBoard Member1$0
PEARLIE RICHARDSONBoard Member1$0
CARRIE WRIGHTBoard Member1$0
MARY MARTINBoard Member1$0
PEGGY JEFFERSONBoard Member1$0
DERIN WINFIELDBoard Member1$0
990-EZ for the year ended January 31, 2025: 12 people
NameTitleHours / weekCompensation
PATRICIA BURNETTPresident2$0
MARY SHIPPVice President1$0
SHERITA MARTINSecretary1$0
CLAUDETTE SHEPHARDTreasurer2$0
JOAN PARKERBoard Member1$0
STEPHANIE WILLIAMSBoard Member1$0
PEARLIE RICHARDSONBoard Member1$0
KATHERINE LIUBoard Member1$0
CARRIE WRIGHTBoard Member1$0
MARY MARTINBoard Member1$0
PEGGY JEFFERSONBoard Member1$0
DERIN WINFIELDBoard Member1$0
990-EZ for the year ended January 31, 2024: 12 people
NameTitleHours / weekCompensation
PATRICIA BURNETTPresident2$0
MARY SHIPPVice President1$0
SHERITA MARTINSecretary2$0
CLAUDETTE SHEPHARDTreasurer2$0
JOAN PARKERBoard Member1$0
STEPHANIE WILLIAMSBoard Member1$0
PEARLIE RICHARDSONBoard Member1$0
KATHERINE LIUBoard Member1$0
CARRIE WRIGHTBoard Member1$0
MARY MARTINBoard Member1$0
PEGGY JEFFERSONBoard Member1$0
DERIN WINFIELDBoard Member1$0

Address and contacts

Address (IRS master file)
PO BOX 271489, MEMPHIS, TN 38167-1489
In care of
% CLAUDETTE JONES SHEPHARD
Mailing address (990-N for 2022)
PO Box 271489, Memphis TN 38167
Principal officer (990-N for 2022)
Claudette Shephard, PO Box 271489, Memphis TN 38167
Signed the 990-EZ
Katherine Liu, Treasurer
Phone
(901) 860-4675

Mission

The Frayser Community Association promotes community, neighborhood development and improvement through support of housing, schools, neighborhoods, businesses and civic organizations in Frayser. The organization works on issues of common concern, while preserving the residential quality of Frayser.

990-EZ for the year ended January 31, 2026

Program accomplishments

  • FRAYSER SPRING FESTIVAL - Annual event which draws over 300 participants and provides 30-40 vendors (food, entertainment, education, community information, health screening and resources). It creates a vibrant and engaging atmosphere and aims to enhance community connections, raising awareness about important issues and resources
    Expenses $1,925
  • FRAYSER Holiday Parade - Annual Christmas Parade showcasing local school bands, businesses and bringing Season's Greetings to the community.
    Expenses $1,003

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 January, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025January 31, 2026June 15, 2026990-EZ on file
2024January 31, 2025June 16, 2025990-EZ on file
2023January 31, 2024June 17, 2024990-EZ on file

File the 2026 990-N for FRAYSER COMMUNITY ASSOCIATION

Due June 15, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
32-0526906
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
2018
Accounting year ends
January
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$3,498
Income (IRS master file)
$3,767

Revocation and reinstatement

Exemption revoked
June 15, 2010
Posted by the IRS
May 12, 2018
Reinstated
Effective March 15, 2018

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZJanuary 2026$3,767$3,793$3,498XML
990-EZJanuary 2025$5,146$6,935$3,524XML
990-EZJanuary 2024$8,290$6,119$5,313XML
990-N for 2022
Officer: Claudette Shephard
January 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Claudette Shephard
January 31, 2021≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Claudette Shephard
January 31, 2020≤ $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 32-0526906).

Questions about FRAYSER COMMUNITY ASSOCIATION

What is the EIN of FRAYSER COMMUNITY ASSOCIATION?
The employer identification number (EIN) of FRAYSER COMMUNITY ASSOCIATION is 32-0526906.
Is FRAYSER COMMUNITY ASSOCIATION tax-exempt?
Yes. The IRS revoked its exemption on June 15, 2010 and reinstated it effective March 15, 2018.
Are donations to FRAYSER COMMUNITY ASSOCIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FRAYSER COMMUNITY ASSOCIATION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of FRAYSER COMMUNITY ASSOCIATION due?
The return for tax year 2026 (the year ending January 31, 2027) is due June 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FRAYSER COMMUNITY ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended January 2026.
Who is the principal officer of FRAYSER COMMUNITY ASSOCIATION?
The 990-N for 2022 names Claudette Shephard.
Who are the officers and directors of FRAYSER COMMUNITY ASSOCIATION?
The 990-EZ for the year ended January 31, 2026 lists 12 people; 0 received compensation from the organization.
How much revenue does FRAYSER COMMUNITY ASSOCIATION have?
On its 990-EZ for the year ended January 31, 2026 it reported revenue of $3,767, expenses of $3,793 and total assets of $3,498 at year end.

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