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Nonprofit · EIN 62-1512393

COUNTY OFFICIALS ASSOCIATION OF TENNESSEE

Also known as COAT

Tax-exempt · NASHVILLE, TN 37219

Financials

$654K$652K2022$589K$611K2023$571K$598K2024$617K$493K2025
Revenue Expenses · by fiscal year end
Financials of COUNTY OFFICIALS ASSOCIATION OF TENNESSEE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$617,456$493,214$124,242$473,494$0$473,494
December 31, 2024990$571,493$597,557-$26,064$767,502$20,913$746,589
December 31, 2023990$589,147$610,566-$21,419$777,529$4,876$772,653
December 31, 2022990$653,955$652,494$1,461$807,718$13,646$794,072
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$427,984
Membership dues
$415,908
Program service revenue
$178,707
Investment income
$10,765
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$168,000
Other salaries and wages
$146,000
Salaries, compensation and benefits (total)
$404,067
Professional fundraising fees
$0
Accounting fees
$8,170
Travel
$33,953
Program services (functional)
$224,151
Management and general (functional)
$269,063

Balance sheet and other

Total assets, start of year
$767,502
Total assets, end of year
$473,494
Total liabilities, end of year
$0
Net assets, end of year
$473,494
Net assets without donor restrictions
$473,494
Gross receipts
$617,456
Employees
0
Volunteers
0
Year formed
1968
State of legal domicile
TN

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, 2025, highest compensation first.

NameTitleHours / weekCompensation
BENJAMIN RODGERSEXECUTIVE DIRECTOR
Officer
40$169,450
CASEY DORTONPRESIDENT
Trustee or director, Officer
0$0
LUANNE GREERSECRETARY
Trustee or director, Officer
0$0
DEBBIE TITTLEPRESIDENT ELECT
Trustee or director, Officer
0$0
FRANK HERNDON1ST VICE PRESIDENT
Trustee or director, Officer
0$0
CYNDI PICKEL2ND VICE PRESIDENT
Trustee or director, Officer
0$0
RANDI FRENCH3RD VICE PRESIDENT
Trustee or director, Officer
0$0
MIKE HAMMOND4TH VICE RPESIDENT
Trustee or director, Officer
0$0
JEFF WHIDBYCHAPLAIN
Trustee or director, Officer
0$0
MIKE FORBESSBOARD MEMBER
Trustee or director
0$0
KAREN PARISBOARD MEMBER
Trustee or director
0$0
MARY GAITHERBOARD MEMBER
Trustee or director
0$0
DONNA CRAIGBOARD MEMBER
Trustee or director
0$0
CRYSTAL CRAINBOARD MEMBER
Trustee or director
0$0
GAYE HASTYBOARD MEMBER
Trustee or director
0$0
13 more people on this return
NameTitleHours / weekCompensation
JIMMY POSSBOARD MEMBER
Trustee or director
0$0
JULIE RUNYONBOARD MEMBER
Trustee or director
0$0
MARC GRAVITTBOARD MEMBER
Trustee or director
0$0
BRIAN DICKEYBOARD MEMBER
Trustee or director
0$0
ANTHONY FLATTBOARD MEMBER
Trustee or director
0$0
KRISTIE MAXWELLBOARD MEMBER
Trustee or director
0$0
GINA BURCHIELBOARD MEMBER
Trustee or director
0$0
GARY BEHLERBOARD MEMBER
Trustee or director
0$0
TOMMY LEE KIDDBOARD MEMBER
Trustee or director
0$0
BECKY CARPENTERBOARD MEMBER
Trustee or director
0$0
KENNETH TODDBOARD MEMBER
Trustee or director
0$0
VINCE DEANBOARD MEMBER
Trustee or director
0$0
SHEILA PROFFITTBOARD MEMBER
Trustee or director
0$0
990 for the year ended December 31, 2024: 2 people
NameTitleHours / weekCompensation
JAMES M FORBESSPRESIDENT
Officer
0$0
BENJAMIN RODGERSEXECUTIVE DIRECTOR
Key employee
0$0
990 for the year ended December 31, 2023: 2 people
NameTitleHours / weekCompensation
JAMES M FORBESSPRESIDENT
Officer
0$0
RODNEY A ARCHEREXECUTIVE DIRECTOR
Highest-paid employee
40$0
990 for the year ended December 31, 2022: 2 people
NameTitleHours / weekCompensation
RODNEY A ARCHEREXECUTIVE DIRECTOR
Highest-paid employee
40$155,303
MIKE FORBESSPRESIDENT
Officer
0$0

Address and contacts

Address (IRS master file)
226 ANNE DALLAS DUDLEY BLVD STE 200, NASHVILLE, TN 37219-2557
In care of
% BENJAMIN RODGERS
Principal officer (990 for 2025)
BENJAMIN RODGERS, 226 ANNE DALLAS DUDLEY BLVD STE 200, NASHVILLE, TN 37219
Signed the 990
BENJAMIN RODGERS, EXECUTIVE DIRECTOR
Phone
(931) 510-6902
Return prepared by
Winstead Tax & Accounting PLLC

Mission

None

990 for the year ended December 31, 2025

Program accomplishments

  • PROVIDED INFORMATION AND EDUCAITONAL OPPORTUNITIES INCLUDING UPDATES OF CHANGES IN LAWS GOVERNING THE OPERATIONS OF EACH COUNTY OFFICE IN EACH OF TENNESSEE'S 95 COUNTY GOVERNMENTS AND INTERESTED CITIZENS OF THE STATE.
    Expenses $224,151 · revenue $189,472

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 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
62-1512393
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
1993
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$473,494
Income (IRS master file)
$617,456

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$617,456$493,214$473,494XML
990December 2024$571,493$597,557$767,502IRS
990December 2023$589,147$610,566$777,529XML
990December 2022$653,955$652,494$807,718XML
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––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 62-1512393).

Questions about COUNTY OFFICIALS ASSOCIATION OF TENNESSEE

What is the EIN of COUNTY OFFICIALS ASSOCIATION OF TENNESSEE?
The employer identification number (EIN) of COUNTY OFFICIALS ASSOCIATION OF TENNESSEE is 62-1512393.
Is COUNTY OFFICIALS ASSOCIATION OF TENNESSEE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1993.
Are donations to COUNTY OFFICIALS ASSOCIATION OF TENNESSEE tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does COUNTY OFFICIALS ASSOCIATION OF TENNESSEE 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 COUNTY OFFICIALS ASSOCIATION OF TENNESSEE 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 COUNTY OFFICIALS ASSOCIATION OF TENNESSEE last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of COUNTY OFFICIALS ASSOCIATION OF TENNESSEE?
The 990 for the year ended December 31, 2025 names BENJAMIN RODGERS.
Who are the officers and directors of COUNTY OFFICIALS ASSOCIATION OF TENNESSEE?
The 990 for the year ended December 31, 2025 lists 28 people; 1 received compensation from the organization, the highest $169,450 (BENJAMIN RODGERS, EXECUTIVE DIRECTOR).
How much revenue does COUNTY OFFICIALS ASSOCIATION OF TENNESSEE have?
On its 990 for the year ended December 31, 2025 it reported revenue of $617,456, expenses of $493,214 and total assets of $473,494 at year end.

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