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Nonprofit · EIN 61-1259769

FOUR PINES STREET AND MAINTENANCE ASSOCIATION INC

Tax-exempt · LEXINGTON, KY 40524

Financials

$66K$71K2024$134K$74K2025
Revenue Expenses · by fiscal year end
Financials of FOUR PINES STREET AND MAINTENANCE ASSOCIATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$134,000$74,224$59,776$135,523$68,000$67,523
December 31, 2024990-EZ$66,000$70,776-$4,776$45,247$37,500$7,747
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Membership dues
$134,000
Program service revenue
$0
Investment income
$0

Expenses

Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fees and payments to contractors
$6,360
Occupancy
$66,928
Printing, publications and postage
$936

Balance sheet and other

Total assets, start of year
$45,247
Total assets, end of year
$135,523
Total liabilities, end of year
$68,000
Net assets, end of year
$67,523
Cash, savings and investments
$135,523
Gross receipts
$134,000

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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Larry CowgillPresident1.5$0
990-EZ for the year ended December 31, 2024: 1 people
NameTitleHours / weekCompensation
Larry CowgillPresident1.5$0

Address and contacts

Address (IRS master file)
PO BOX 24341, LEXINGTON, KY 40524-4341
In care of
% LARRY COWGILL
Mailing address (990-N for 2023)
PO Box 24341, Lexington KY 40524
Principal officer (990-N for 2023)
Larry Cowgill, 1200 Four Pines Ct, Lexington KY 40502
Signed the 990-EZ
Suzanne Pickett, Bookkeeper

Mission

Homeowners Association

990-EZ for the year ended December 31, 2025

Program accomplishments

  • Wall repair around common areas of the Four Pines Subdivision.
  • Landscaping of common areas.
  • Snow removal of common areas.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-N on file

File the 2026 990-EZ for FOUR PINES STREET AND MAINTENANCE ASSOCIATION INC

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
61-1259769
Tax-exempt status
501(c)(4): Social welfare organization
Donations deductible
No
Exempt since
1995
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$135,523
Income (IRS master file)
$134,000

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$134,000$74,224$135,523XML
990-EZDecember 2024$66,000$70,776$45,247XML
990-N for 2023
Officer: Larry Cowgill
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Larry Cowgill
December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2021
Officer: Tom Curlin
December 31, 2021≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Tom Curlin
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Tom Curlin
December 31, 2019≤ $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 61-1259769).

Questions about FOUR PINES STREET AND MAINTENANCE ASSOCIATION INC

What is the EIN of FOUR PINES STREET AND MAINTENANCE ASSOCIATION INC?
The employer identification number (EIN) of FOUR PINES STREET AND MAINTENANCE ASSOCIATION INC is 61-1259769.
Is FOUR PINES STREET AND MAINTENANCE ASSOCIATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1995.
Are donations to FOUR PINES STREET AND MAINTENANCE ASSOCIATION INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does FOUR PINES STREET AND MAINTENANCE ASSOCIATION 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 FOUR PINES STREET AND MAINTENANCE ASSOCIATION 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 FOUR PINES STREET AND MAINTENANCE ASSOCIATION INC last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who is the principal officer of FOUR PINES STREET AND MAINTENANCE ASSOCIATION INC?
The 990-N for 2023 names Larry Cowgill.
Who are the officers and directors of FOUR PINES STREET AND MAINTENANCE ASSOCIATION INC?
The 990-EZ for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
How much revenue does FOUR PINES STREET AND MAINTENANCE ASSOCIATION INC have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $134,000, expenses of $74,224 and total assets of $135,523 at year end.

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