Nonprofit · EIN 58-1484540
THE COTTAGE SCHOOL EDUCATIONAL RESOURCE CENTER INC
Tax-exempt · ROSWELL, GA 30075
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $9,571,194 | $10,149,079 | -$577,885 | $20,685,483 | $11,589,953 | $9,095,530 |
| May 31, 2024 | 990 | $8,912,841 | $9,374,756 | -$461,915 | $18,759,100 | $9,084,563 | $9,674,537 |
| May 31, 2023 | 990 | $9,114,924 | $8,793,716 | $321,208 | $18,873,988 | $8,728,526 | $10,145,462 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $273,995
- Program service revenue
- $8,774,394
- Investment income
- $334,017
- Net gain from sales of assets
- $24,037
- Net income from fundraising events
- $140,127
- Other revenue
- $188,788
Expenses
- Grants and similar amounts paid
- $242,479
- Compensation of officers, directors and key employees
- $447,191
- Other salaries and wages
- $5,365,830
- Salaries, compensation and benefits (total)
- $6,946,093
- Professional fundraising fees
- $0
- Legal fees
- $6,585
- Accounting fees
- $52,035
- Occupancy
- $334,803
- Depreciation
- $556,200
- Program services (functional)
- $7,235,987
- Management and general (functional)
- $2,685,247
- Fundraising (functional)
- $227,845
Balance sheet and other
- Total assets, start of year
- $18,759,100
- Total assets, end of year
- $20,685,483
- Total liabilities, end of year
- $11,589,953
- Net assets, end of year
- $9,095,530
- Land, buildings and equipment
- $10,440,405
- Publicly traded securities
- $4,382,745
- Net assets without donor restrictions
- $7,926,461
- Net assets with donor restrictions
- $1,169,069
- Gross receipts
- $9,817,485
- Employees
- 113
- Volunteers
- 38
- Year formed
- 1985
- State of legal domicile
- GA
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 May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| STEVE PALMER | EXECUTIVE DIRECTOR Officer | 40 | $290,327 | $21,569 |
| KELLEY LEROY | CHIEF FINANCIAL OFFICER Officer | 40 | $155,365 | $8,185 |
| LAURA FINNELL | HIGH SCHOOL PRINCIPAL Highest-paid employee | 40 | $106,383 | $4,528 |
| BRENDA HALL | DIRECTOR OF ENROLLMENT Highest-paid employee | 40 | $100,766 | $4,427 |
| JOHN BARBER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEFF KINCAID | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BECKY THELEN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ROBERT HAGAN | EXECUTIVE ADVISOR Trustee or director, Officer | 1 | $0 | $0 |
| BLAKE HARBIN | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| LESLIE BASSETT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RICH ALTERMAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TILLIE O'NEAL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SHICA BAKER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| WALLY MROZIK | PRESIDENT EMERITUS Trustee or director | 1 | $0 | $0 |
| HOLLY RANNEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
10 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RONALD MERLIN | BOARD MEMBER Trustee or director | 1 | $0 |
| AMY GATES-STROUD | BOARD MEMBER Trustee or director | 1 | $0 |
| KIRK BROWN | BOARD MEMBER Trustee or director | 1 | $0 |
| DOUG CURLING | BOARD MEMBER Trustee or director | 1 | $0 |
| SANDY BUHLER | BOARD MEMBER Trustee or director | 1 | $0 |
| KURT HILBERT | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| JEAN MENSE | BOARD MEMBER Trustee or director | 1 | $0 |
| GORDON OWENS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BOWE LANG | BOARD MEMBER Trustee or director | 1 | $0 |
| KADIJAH VICKERS | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended May 31, 2024: 25 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| STEVE PALMER | EXECUTIVE DIRECTOR Officer | 40 | $270,617 | $20,239 |
| KELLEY LEROY | CHIEF FINANCIAL OFFICER Officer | 40 | $148,880 | $9,144 |
| LAURA FINNELL | HIGH SCHOOL PRINCIPAL Highest-paid employee | 40 | $110,861 | $4,403 |
| SANDY BUHLER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KIRK BROWN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SHICA BAKER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ROBERT HAGAN | EXECUTIVE ADVISOR Trustee or director, Officer | 1 | $0 | $0 |
| DOUG CURLING | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| AMY GATES-STROUD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HOLLY RANNEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEAN MENSE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TILLIE O'NEAL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RONALD MERLIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DENISE BETTS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LESLIE BASSETT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RICH ALTERMAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KADIJAH VICKERS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOHN BARBER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JERRY HUMPHRIES | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEFF KINCAID | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| WALLY MROZIK | PAST-PRESIDENT Trustee or director | 1 | $0 | $0 |
| GORDON OWENS | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| BECKY THELEN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| BLAKE HARBIN | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| KURT HILBERT | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended May 31, 2023: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| STEVE PALMER | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $249,618 | $21,196 |
| KELLEY LEROY | CPA, CHIEF FINANCIAL OFFICER Trustee or director, Officer | 40 | $94,644 | $5,359 |
| MARY CLARK | INTERIM CFO (FORMER) Former | 40 | $53,208 | $3,525 |
| BOB CRENSHAW | CFO (RETIRED) Former | 40 | $51,026 | $4,478 |
| AMY GATES-STROUD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BECKY THELEN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| DENISE BETTS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DOUG CURLING | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GORDON OWENS | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JEFF KINCAID | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JERRY HUMPHRIES | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| BLAKE HARBIN | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JOHN BARBER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KIRK BROWN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KURT HILBERT | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| RICH ALTERMAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ROBERT HAGAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RONALD MERLIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SANDRA BUHLER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| WALLY MROZIK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LESLIE BASSETT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TILLIE O'NEAL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEAN MENSE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| TOD BAKER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 700 GRIMES BRIDGE RD, ROSWELL, GA 30075-4615
- Principal officer (990 for 2024)
- KELLEY LEROY, 700 GRIMES BRIDGE ROAD, ROSWELL, GA 30075
- Signed the 990
- KELLEY LEROY, CHIEF FINANCIAL OFFICER
- Phone
- (770) 641-8688
- Website
- HTTP://COTTAGESCHOOL.ORG
- Return prepared by
- CRI ADVISORS LLC
Mission
BUILDING A SENSE OF SELF FOR STUDENTS WITH SPECIAL LEARNING NEEDS THROUGH ACADEMIC AND EXPERIENTIAL PROGRAMMING, THE COTTAGE SCHOOL ("TCS") PREPARES INDIVIDUALS FOR FULFILLMENT OF THEIR TRUE POTENTIAL AS CONFIDENT, PRODUCTIVE AND INDEPENDENT ADULTS. TCS PROVIDES INDIVIDUALIZED EDUCATIONAL PROGRAMMING FOR ADOLESCENTS WHO HAVE A HISTORY OF LEARNING DISABILITIES. WE BELIEVE THAT THERE IS A SIGNIFICANT NUMBER OF STUDENTS, GRADES 3-12, WHO ARE PREVENTED FROM ACHIEVING THEIR POTENTIAL DUE TO A LACK OF INDIVIDUAL ATTENTION, ENVIRONMENTAL STRUCTURE, LOW SELF-CONFIDENCE OR WEAKNESS THAT OTHER SCHOOL SYSTEMS ARE NOT PREPARED TO ADDRESS. TCS OFFERS TRADITIONAL ACADEMIC CLASSES AND EXPERIENTIAL COURSES THAT INCLUDE CARPENTRY, DRAMA, MUSIC, HORTICULTURE AND CULINARY ARTS. THE SCHOOL'S UNIQUE PROGRAM FOCUSES ON LIFE SKILLS, CAREER GOALS AND EDUCATIONAL OPTIONS.
Program accomplishments
- THE COTTAGE SCHOOL ("TCS") PROVIDES INDIVIDUALIZED EDUCATIONAL PROGRAMMING FOR ADOLESCENTS WITH A HISTORY OF LEARNING DIFFICULTIES. THE ELEMENTARY SCHOOL SERVED 52 STUDENTS, THE MIDDLE SCHOOL SERVED APPROXIMATELY 93 STUDENTS AND THE HIGH SCHOOL SERVED APPROXIMATELY 125 STUDENTS DURING THE FISCAL YEAR ENDED 5/31/2025.Expenses $7,235,987 · grants $242,479 · revenue $8,823,055
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 58-1484540
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1998
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90Z)
- Assets (IRS master file)
- $20,685,483
- Income (IRS master file)
- $9,817,485
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $9,571,194 | $10,149,079 | $20,685,483 | IRS |
| 990 | May 2024 | $8,912,841 | $9,374,756 | $18,759,100 | XML |
| 990 | May 2023 | $9,114,924 | $8,793,716 | $18,873,988 | XML |
| 990 | May 2022 | $9,463,796 | $7,718,839 | $19,413,651 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | IRS |
| 990 | May 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 58-1484540).
Questions about THE COTTAGE SCHOOL EDUCATIONAL RESOURCE CENTER INC
- What is the EIN of THE COTTAGE SCHOOL EDUCATIONAL RESOURCE CENTER INC?
- The employer identification number (EIN) of THE COTTAGE SCHOOL EDUCATIONAL RESOURCE CENTER INC is 58-1484540.
- Is THE COTTAGE SCHOOL EDUCATIONAL RESOURCE CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to THE COTTAGE SCHOOL EDUCATIONAL RESOURCE CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE COTTAGE SCHOOL EDUCATIONAL RESOURCE CENTER 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 THE COTTAGE SCHOOL EDUCATIONAL RESOURCE CENTER INC due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE COTTAGE SCHOOL EDUCATIONAL RESOURCE CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of THE COTTAGE SCHOOL EDUCATIONAL RESOURCE CENTER INC?
- The 990 for the year ended May 31, 2025 names KELLEY LEROY.
- Who are the officers and directors of THE COTTAGE SCHOOL EDUCATIONAL RESOURCE CENTER INC?
- The 990 for the year ended May 31, 2025 lists 25 people; 4 received compensation from the organization, the highest $290,327 (STEVE PALMER, EXECUTIVE DIRECTOR).
- How much revenue does THE COTTAGE SCHOOL EDUCATIONAL RESOURCE CENTER INC have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $9,571,194, expenses of $10,149,079 and total assets of $20,685,483 at year end.
Other nonprofits in ROSWELL
- FELLOWSHIP CHRISTIAN SCHOOL INC EIN 58-2488015 · last filed 990 for 2025
- ST FRANCIS DAY SCHOOL INC EIN 58-1266732 · last filed 990 for 2025
- INTERNATIONAL CHARTER SCHOOL OF ATLANTA INC EIN 46-2945113 · last filed 990 for 2025
- HIGH MEADOWS SCHOOL INC EIN 58-1846247 · last filed 990 for 2025
- JACOBS LADDER NEURODEVELOPMENTAL LEARNING CENTER INC EIN 58-2405137 · last filed 990 for 2024
- ATLANTA ACADEMY INC EIN 58-2574521 · last filed 990 for 2025
- FOUNDING FOURTEEN EIN 47-2730451 · last filed 990 for 2025
- SWIFT LEARNING CENTER INC EIN 58-2410129 · last filed 990 for 2025