Nonprofit · EIN 46-1185268
FRAZEE CENTER
Tax-exempt · EASLEY, SC 29642
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $218,361 | $284,569 | -$66,208 | $852,012 | $3,416 | $848,596 |
| December 31, 2023 | 990 | $264,604 | $259,167 | $5,437 | $917,776 | $2,972 | $914,804 |
| December 31, 2022 | 990 | $232,879 | $372,847 | -$139,968 | $918,364 | $8,997 | $909,367 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $217,889
- Program service revenue
- $0
- Investment income
- $21
- Royalties
- $451
- Other revenue
- $451
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $30,000
- Other salaries and wages
- $86,236
- Salaries, compensation and benefits (total)
- $125,128
- Professional fundraising fees
- $0
- Accounting fees
- $3,235
- Occupancy
- $18,638
- Depreciation
- $51,012
- Program services (functional)
- $214,840
- Management and general (functional)
- $56,771
- Fundraising (functional)
- $12,958
Balance sheet and other
- Total assets, start of year
- $917,776
- Total assets, end of year
- $852,012
- Total liabilities, end of year
- $3,416
- Net assets, end of year
- $848,596
- Land, buildings and equipment
- $808,135
- Publicly traded securities
- $4,819
- Net assets without donor restrictions
- $848,596
- Gross receipts
- $218,361
- Employees
- 10
- Year formed
- 2013
- State of legal domicile
- SC
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENNY REEVES | TREASURER Officer | 0 | $30,000 |
| BONNIE MCCLAIN | DIRECTOR Trustee or director | 0 | $0 |
| DAVID SPANN | DIRECTOR Trustee or director | 0 | $0 |
| JASON LESLEY | PRESIDENT Officer | 0 | $0 |
| MATT REEVES | VICE PRESIDENT Officer | 0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENNY REEVES | TREASURER Officer | 0 | $30,000 |
| BONNIE MCCLAIN | DIRECTOR Trustee or director | 0 | $0 |
| DAVID SPANN | DIRECTOR Trustee or director | 0 | $0 |
| JASON LESLEY | PRESIDENT Officer | 0 | $0 |
| MATT REEVES | VICE PRESIDENT Officer | 0 | $0 |
990 for the year ended December 31, 2022: 5 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| JENNY REEVES | TREASURER Officer | 40 | $30,000 | $30,000 |
| JASON LESLEY | PRESIDENT Officer | 0 | $0 | $0 |
| MATT REEVES | VICE-PRESIDENT Officer | 0 | $0 | $0 |
| BONNIE McCLAIN | DIRECTOR Trustee or director | 0 | $0 | $0 |
| DAVID SPANN | DIRECTOR Trustee or director | 0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 8110 HIGHWAY 81 N, EASLEY, SC 29642-7804
- In care of
- % JENNY REEVES
- Signed the 990
- JENNY REEVES, TREASURER
- Phone
- (864) 616-6408
- Return prepared by
- GREEN SHADE CPA
Mission
THE CENTER RUNS A FREE PRESCHOOL FOR 3 AND 4 YEAR OLDS AND FREE AFYERSCHOOL ACTIVITIES FOR K5 THRU 8TH GRADE. STUDENTS WILL BE ASSIGNED MENTORS AND WILL BE TAUGHT TO WORK.
Program accomplishments
- THE CENTER SAW AN INCREASE IN PARTICIPANTS IN THE PROGRAM DURING THE CURRENT YEAR, EVEN THOUGH THINGS WERE NOT AS GOOD AS THEY WERE IN PAST YEARS.Expenses $214,840
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 | Not 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
- 46-1185268
- 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
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B21)
- Assets (IRS master file)
- $852,012
- Income (IRS master file)
- $218,361
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $218,361 | $284,569 | $852,012 | IRS |
| 990 | December 2023 | $264,604 | $259,167 | $917,776 | XML |
| 990 | December 2022 | $232,879 | $372,847 | $918,364 | XML |
| 990 | December 2021 | $527,030 | $304,260 | $1,055,338 | 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 46-1185268).
Questions about FRAZEE CENTER
- What is the EIN of FRAZEE CENTER?
- The employer identification number (EIN) of FRAZEE CENTER is 46-1185268.
- Is FRAZEE CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to FRAZEE CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRAZEE CENTER 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 FRAZEE CENTER due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRAZEE CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who are the officers and directors of FRAZEE CENTER?
- The 990 for the year ended December 31, 2024 lists 5 people; 1 received compensation from the organization, the highest $30,000 (JENNY REEVES, TREASURER).
- How much revenue does FRAZEE CENTER have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $218,361, expenses of $284,569 and total assets of $852,012 at year end.
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