Nonprofit · EIN 61-1396831
COWAN COMMUNITY ACTION GROUP INC
Tax-exempt · WHITESBURG, KY 41858
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $839,123 | $1,145,501 | -$306,378 | $1,204,514 | $22,199 | $1,182,315 |
| September 30, 2024 | 990 | $1,062,219 | $855,092 | $207,127 | $1,439,255 | $0 | $1,439,255 |
| September 30, 2023 | 990 | $845,825 | $790,832 | $54,993 | $1,116,945 | $3,810 | $1,113,135 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $721,213
- of which government grants
- $66,506
- Program service revenue
- $90,819
- Investment income
- $19,906
- Net rental income
- $7,175
- Other revenue
- $7,185
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $52,000
- Other salaries and wages
- $308,388
- Salaries, compensation and benefits (total)
- $387,507
- Professional fundraising fees
- $0
- Accounting fees
- $17,175
- Occupancy
- $35,702
- Travel
- $116,527
- Depreciation
- $3,574
- Program services (functional)
- $791,532
- Management and general (functional)
- $353,969
Balance sheet and other
- Total assets, start of year
- $1,439,255
- Total assets, end of year
- $1,204,514
- Total liabilities, end of year
- $22,199
- Net assets, end of year
- $1,182,315
- Land, buildings and equipment
- $114,543
- Publicly traded securities
- $603,892
- Net assets without donor restrictions
- $1,093,162
- Net assets with donor restrictions
- $89,153
- Gross receipts
- $839,123
- Employees
- 85
- Volunteers
- 25
- Year formed
- 1992
- State of legal domicile
- KY
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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VALERIE HORN | DIRECTOR Officer | 20 | $52,000 |
| KEISHA HUNT-EARY | DIRECTOR Trustee or director | 5 | $0 |
| ISAAC FIELDS | PRESIDENT Officer | 5 | $0 |
| LOUISE MURTAUGH | SECRETARY Officer | 5 | $0 |
| KANTHI CHANDRASHEKAR | TREASURER Officer | 5 | $0 |
| ANGELA HATTON | VICE PRESIDENT Officer | 5 | $0 |
990 for the year ended September 30, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VALERIE HORN | DIRECTOR Trustee or director, Key employee | 20 | $46,500 |
| ISAAC FIELDS | PRESIDENT Trustee or director, Officer | 5 | $0 |
| LOUISE MURTAUGH | SECRETARY Trustee or director, Officer | 5 | $0 |
| KANTHI CHANDRASHEKAR | TREASURER Trustee or director, Officer | 5 | $0 |
| ANGELA HATTON | VICE PRESIDENT Trustee or director, Officer | 5 | $0 |
| NELL FIELDS | BOARD MEMBER Trustee or director | 5 | $0 |
990 for the year ended September 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VALERIE HORN | DIRECTOR Key employee | 20 | $45,200 |
| ISAAC FIELDS | TREASURER Trustee or director | 5 | $0 |
| LOUISE MURTAUGH | SECRETARY Trustee or director | 5 | $0 |
| NELL FIELDS | BOARD PRESIDENT Trustee or director | 5 | $0 |
| PATRICIA YINGER | VICE PRESIDENT Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 268, WHITESBURG, KY 41858-0268
- In care of
- % COWAN COMMUNITY
- Principal officer (990 for 2024)
- VALERIE HORN, PO Box 268, Whitesburg, KY 41858
- Signed the 990
- VALERIE HORN, DIRECTOR
- Phone
- (606) 633-9831
- Return prepared by
- Caudill & Associates CPA PLLC
Mission
PROMOTION AND ASSISTANCE IN PROVIDING MATERIALS AND SUPPLIES FOR THE BENEFIT OF UNDER PRIVILEGED CHILDREN OF LETCHER COUNTY. ORGANIZATION SERVED APPROXIMATELY 14,000 CLIENTS IN FYE 9/30/2025 .
Program accomplishments
- PROVIDE EDUCATIONAL, SOCIAL, CULTURAL, AND RECREATIONAL EXPERIENCES FOR THE ENTIRE COMMUNITY IN ORDER TO SUSTAIN HEALTHY LIFESTYLES THAT ENCOURAGE INTER-GENERATIONAL RELATIONSHIPS.Expenses $791,532 · revenue $819,217
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 61-1396831
- 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
- 2001
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P30)
- Assets (IRS master file)
- $1,204,514
- Income (IRS master file)
- $839,123
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $839,123 | $1,145,501 | $1,204,514 | XML |
| 990 | September 2024 | $1,062,219 | $855,092 | $1,439,255 | XML |
| 990 | September 2023 | $845,825 | $790,832 | $1,116,945 | XML |
| 990 | September 2022 | $571,757 | $614,552 | $1,010,905 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 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 61-1396831).
Questions about COWAN COMMUNITY ACTION GROUP INC
- What is the EIN of COWAN COMMUNITY ACTION GROUP INC?
- The employer identification number (EIN) of COWAN COMMUNITY ACTION GROUP INC is 61-1396831.
- Is COWAN COMMUNITY ACTION GROUP INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to COWAN COMMUNITY ACTION GROUP INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COWAN COMMUNITY ACTION GROUP 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 COWAN COMMUNITY ACTION GROUP INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COWAN COMMUNITY ACTION GROUP INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of COWAN COMMUNITY ACTION GROUP INC?
- The 990 for the year ended September 30, 2025 names VALERIE HORN.
- Who are the officers and directors of COWAN COMMUNITY ACTION GROUP INC?
- The 990 for the year ended September 30, 2025 lists 6 people; 1 received compensation from the organization, the highest $52,000 (VALERIE HORN, DIRECTOR).
- How much revenue does COWAN COMMUNITY ACTION GROUP INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $839,123, expenses of $1,145,501 and total assets of $1,204,514 at year end.
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