Nonprofit · EIN 81-1695779
THE GROUP THEORY INC
Also known as KEVIN L BROOKS MBR
Tax-exempt (reinstated) · FAYETTEVILLE, NC 28305
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $320,136 | $308,590 | $11,546 | $48,396 | $0 | $48,396 |
| December 31, 2024 | 990 | $302,508 | $287,283 | $15,225 | $70,690 | $0 | $70,690 |
| December 31, 2023 | 990 | $412,962 | $357,497 | $55,465 | $55,465 | $0 | $55,465 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $7,565
- Program service revenue
- $312,571
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $308,590
Balance sheet and other
- Total assets, start of year
- $70,690
- Total assets, end of year
- $48,396
- Total liabilities, end of year
- $0
- Net assets, end of year
- $48,396
- Land, buildings and equipment
- $36,850
- Gross receipts
- $320,136
- Employees
- 0
- Year formed
- 2016
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN BROOKS | EXECUTIVE DIRECTOR Officer | 168 | $107,539 |
| SHUNTRICKA TAYLOR | CHAIR Officer | 168 | $0 |
| SHERRELL SMITH | VICE CHAIR Officer | 168 | $0 |
| LOYCURTIS SMITH | LOGISTICAL LEAD Officer | 168 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN BROOKS | EXECUTIVE DIRECTOR Officer | 168 | $106,442 |
| SHUNTRICKA TAYLOR | CHAIR Officer | 168 | $0 |
| SHERRELL SMITH | VICE CHAIR Officer | 168 | $0 |
| LOYCURTIS SMITH | LOGISTICAL LEAD Officer | 168 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN BROOKS | EXECUTIVE DIRECTORS Officer | 168 | $0 |
| SHUNTRICKA TAYLOR | CHAIR Officer | 168 | $0 |
| SHERRELL SMITH | VICE CHAIR Officer | 168 | $0 |
| LOYCURTIS SMITH | LOGISTICAL LEAD Officer | 168 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 58373, FAYETTEVILLE, NC 28305-8373
- In care of
- % KEVIN BROOKS
- Mailing address (990-N for 2021)
- PO Box 58373, Fayetteville NC 28305
- Principal officer (990 for 2025)
- KEVIN BROOKS, 1201 MURCHISON RD, FAYETTEVILLE, NC 28301
- Principal officer (990-N for 2021)
- Kevin Brooks, 3616 Daughtridge Drive, Fayetteville NC 28311
- Signed the 990
- KEVIN BROOKS, EXECUTIVE DIRECTOR
- Phone
- (910) 229-3013
- Website
- www.thegrouptheory.com
- Return prepared by
- WILKS INCOME TAX & BOOKKEEPING
Mission
The organization provides youh development, educational support, violence prevention programs, and community services to improve outcomes for youth and strengthen communities.
Program accomplishments
- After- school and in-school tutoring and mentoring programs designed to improve academic performance, reduce suspensions, increase attendance and graduation outcomes.Expenses $102,863
- Community violence intervention program utilizing evidence-baseds practices to prevent and reduce youth involvement in violence.Expenses $102,863
- University internship and community service placement program supporting workforce development and community engagement.Expenses $102,864
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-1695779
- 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
- 2026
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $48,396
- Income (IRS master file)
- $320,136
Revocation and reinstatement
- Exemption revoked
- May 15, 2025
- Posted by the IRS
- August 12, 2025
- Reinstated
- Effective May 15, 2025
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $320,136 | $308,590 | $48,396 | XML |
| 990 | December 2024 | $302,508 | $287,283 | $70,690 | XML |
| 990 | December 2023 | $412,962 | $357,497 | $55,465 | XML |
| 990-N for 2021 Officer: Kevin Brooks | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Kevin Brooks | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Kevin Brooks | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: Kevin Brooks | December 31, 2018 | ≤ $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 81-1695779).
Questions about THE GROUP THEORY INC
- What is the EIN of THE GROUP THEORY INC?
- The employer identification number (EIN) of THE GROUP THEORY INC is 81-1695779.
- Is THE GROUP THEORY INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2025 and reinstated it effective May 15, 2025.
- Are donations to THE GROUP THEORY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE GROUP THEORY 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 GROUP THEORY 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 THE GROUP THEORY INC 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 THE GROUP THEORY INC?
- The 990 for the year ended December 31, 2025 names KEVIN BROOKS.
- Who are the officers and directors of THE GROUP THEORY INC?
- The 990 for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $107,539 (KEVIN BROOKS, EXECUTIVE DIRECTOR).
- How much revenue does THE GROUP THEORY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $320,136, expenses of $308,590 and total assets of $48,396 at year end.
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