JOHN SCARLETT MEMORIAL FOUNDATION INC

Financials

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 June 30, 2025, highest compensation first.

Address and contacts

Address (IRS master file)

PO BOX 1213, BREVARD, NC 28712-1213

Mailing address (990-N for 2023)

PO BOX 1213, BREVARD NC 28712

Principal officer (990 for 2024)

Michael Dexter-Smith, 1967 Glen Cannon Drive, Pisgah Forest, NC 28768

Principal officer (990-N for 2023)

MICHAEL DEXTER-SMITH, PO BOX 1213, BREVARD NC 28712

Signed the 990

Michael Dexter-Smith, Treasurer

Phone

(508) 395-0224

Website

WWW.BREVARDROTARYNC.ORG

Mission

The Foundation is part of the Rotary organization. We are a community IMPACT club working in the local schools, assisting with crisis issues like Covid and Hurricane Helene impacts together with simple tasks like collecting trash and adopting areas in the town - we do not pay anyone as we are all volunteers. Our costs are low and we hope our IMPACT is large. We have expanded into larger more impactful projects over the last few years. This year we were fortunate to raise enough money to purchase a property to add a Youth Hub into a local Appalachian town called Rosman. The property cost us $227,000 and the renovations to add in all the ADA compliance cost us a further $105,000. The renovations are now complete and we have begun operating. Our work on Helene relief has been significant. We feel we can turn our attention to any issue in the community and make a difference.

Program accomplishments

• The TenTwentySix Youth Hub was completed in 2026 - in 2025 we had just purchased the property and needed to completely renovate it. The values shown below are part way through the renovation. The property cost us $227, 000 and at this time we had used around 20% of the renovation budget at $21,355, as we got the plans approved and got underway. When an idea is bold enough, it often attracts doubt. Some said, it can't be done. Even Hurricane Helene seemed determined to stand in the way. But the Rotary Club of Brevard chose to believe otherwise-and act on it. Today, $350,000 later, that belief has taken shape as the TenTwentySix Youth Hub, a vibrant new space dedicated to the young people of Transylvania County, and especially Rosman. What began as a conversation around a table is now a living, breathing hub of connection, mentorship, creativity, and hope. Now officially open, the Ten Twenty Six Youth Hub welcomes youth ages 14-18 into a space designed just for them-safe, encouraging, and full of possibility. Located just a five-minute walk from Rosman High School, it offers something many young people don't have: a true third space in their lives seperate from home and school. A place where they can simply be. Inside, youth will find far more than four walls. The Hub provides meals, showers, laundry facilities, and internet access-meeting real, everyday needs with dignity. It also offers spaces to relax and recharge, including a big-screen TV, quiet areas, and comfortable seating. For those seeking activity, there's soccer, lacrosse, basketball, and table tennis. For those looking to grow-literally-raised beds invite youth to cultivate their own food. Add in music, access to health resources, and a welcoming community, and the result is a place where young people can thrive. And at its core, the Hub begins with literacy-not as a requirement, but as an invitation. Homework help is available. Reading support is offered. But there is zero pressure. This is not school part two. It's a place to chill, connect, and be part of something positive after school. The Hub is also built on shared responsibility and community involvement. Youth members commit to two hours of weekly chores, fostering ownership and pride. Volunteers-whether parents, mentors, or neighbors-are essential to its success. If you have two hours a week, a listening ear, a practical skill, or simply a steady presence, there is a place for you here. Background checks and waivers ensure a safe environment, while flexible opportunities make it easy to get involved. This is more than a building. It is a promise kept. The Rotary Club of Brevard has sent a clear message to its youth: you matter, and we are not done investing in you. And this investment will not end here. The Ten Twenty Six Youth Hub is only the beginning. We did not build this for applause. We built it for impact. The ripple effects will be felt in families, classrooms, workplaces, and across the community for decades to come. This is how communities change their future-together, on purpose, and for good.
  Expenses $248,354 · grants $316,285 · revenue $316,285
• Helene relief; Project Scope This project addresses the temporary housing of 10 families whose trailer homes are being lifted to comply with the flood plane requirements of Transylvania County. Working with Habitat for Humanity of Transylvania County, and El Centro Brevard, the Brevard Rotary Club, with funds provided by Zone 33/34 and District 7670, is providing temporary housing for these affected families. Habitat is funded by the State of North Carolina to lift these trailers and El Centro is providing funding for the new stairs and decks as well as serving as the communication focal point for these families. Progress to date Lifting of the first two trailers started in early September, making it necessary to relocate these two families while this work took place. Finding temporary housing for extended periods during the Fall tourist season in Western North Carolina can be difficult and expensive. Fortunately, a member of the Rotary Club of Pisgah Forest offered two of the three cabins he and his wife own for this purpose. These cabins are equipped with full kitchens and two queen size beds plus pull-out sofas, as well as WiFi coverage. The Foggy Bottom Cabins in Pisgah Forest enabled us to initially book two cabins for ten weeks each at a rate well below other AirBnB and VRBO units in this area. The invoice attached to this report shows a discount applied to this Rotary project. We also presented each family with gift cards for food items at the local Ingles Supermarket. Lifting requires: * Survey to determine the new flood plane height * Engineering drawing of the new or upgraded foundation for this height * County approval of the foundation design * Disconnection of utilities (electrical, plumbing, HVAC) * Removal of underpinning skirt * Lifting of the trailer * Preparation of the foundation and inspection * Placing the trailer on the foundation and reconnection of utilities * Construction of the new or upgraded stairs/deck * Inspection and issuance of the Certificate of Occupancy The first four trailer lifts have taken much longer than anticipated for a variety of reasons, including weather and poor communications between the various contractors performing these tasks. The period of temporary housing has therefore be extended. Habitat for Humanity, the party funding the lifting, has since made changes to expedite this process for the next set of trailers and has assured us that they will be able to support any overrun we may incur for temporary housing. As of this date two families have returned home and two more are expected to return in the next week or so. All four trailers are located on Ducks Drive, and the next trailers to be lifted are on Metcalf and Cemetery Roads. A single contractor with their own captive personnel resources will perform the lifting process. During the first weeks of the lifting process it was necessary to relocate the two families staying at Foggy Bottom Cabins to a nearby Comfort Inn for several days each. This was due to the booking commitments made prior to our contract with FBC. We have since extended the booking commitment through December and are now assured that all families affected by this project will be able to stay at the cabins without interruption. Receipts and checks for this project to date are attached as separate files. No photos are available as yet
  Expenses $22,206 · grants $32,449 · revenue $32,449
• Adopt a classroom:The Adopt a Classroom project is intended to enrich the reading and math skills of elementary school students through support of enrichment programs and volunteer tutoring by club members. The project was initiated during the 2022-23 Rotary year to counter the impact of education losses due to the COVID-19 pandemic. Each teacher is given a stipend to use at their discretion to purchase materials and other resources to enrich the curriculum, while club members serve as volunteer tutors and guest lecturers based on their expertise. The project has been well received by both teachers and students who look forward to the one-on-one tutoring and the impact it has shown on academic performance. As a result, the project has been expanded from the original 4 third grade classes to include the 3 second grade classes at Rosman Elementary School. The project has also attracted volunteer tutors from the local branch of the AAUW. Further expansion to include the fourth grade classes is planned for the 2025-26 school year. It has been well documented by local, state and federal education departments that COVID-19 was responsible for nearly a year loss in educational instruction, as demonstrated by reduced reading and math scores as compared to pre-pandemic levels. Students have struggled to make up for this loss, especially those who have any level of learning disability. Meetings conducted with elementary school teachers and administrators have shown great appreciation for this Adopt a Classroom project, especially the time spent by volunteer tutors working with individual students on a one-to-one basis.
  Expenses $4,400 · grants $2,000 · revenue $2,000
• General support
  Expenses $53,221 · revenue $53,121

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.

IRS record

EIN

56-2170687

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

2019

Accounting year ends

June

Files

Form 990 or 990-EZ

Category (NTEE)

Philanthropy, voluntarism and grantmaking foundations (T01)

Assets (IRS master file)

$485,405

Income (IRS master file)

$397,072

Revocation and reinstatement

Exemption revoked

May 15, 2017

Posted by the IRS

August 16, 2017

Reinstated

Effective May 15, 2017

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

Filing history

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 56-2170687).

Questions about JOHN SCARLETT MEMORIAL FOUNDATION INC

What is the EIN of JOHN SCARLETT MEMORIAL FOUNDATION INC?

The employer identification number (EIN) of JOHN SCARLETT MEMORIAL FOUNDATION INC is 56-2170687.

Is JOHN SCARLETT MEMORIAL FOUNDATION INC tax-exempt?

Yes. The IRS revoked its exemption on May 15, 2017 and reinstated it effective May 15, 2017.

Are donations to JOHN SCARLETT MEMORIAL FOUNDATION INC tax-deductible?

Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).

Which annual return does JOHN SCARLETT MEMORIAL FOUNDATION 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 JOHN SCARLETT MEMORIAL FOUNDATION INC 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 JOHN SCARLETT MEMORIAL FOUNDATION INC last file with the IRS?

The latest return in the IRS public files is the 990 for the year ended June 2025.

Who is the principal officer of JOHN SCARLETT MEMORIAL FOUNDATION INC?

The 990 for the year ended June 30, 2025 names Michael Dexter-Smith.

Who are the officers and directors of JOHN SCARLETT MEMORIAL FOUNDATION INC?

The 990 for the year ended June 30, 2025 lists 5 people; 0 received compensation from the organization.

How much revenue does JOHN SCARLETT MEMORIAL FOUNDATION INC have?

On its 990 for the year ended June 30, 2025 it reported revenue of $394,841, expenses of $328,181 and total assets of $485,405 at year end.

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