Nonprofit · EIN 81-3483656
DIAMONDS IN THE ROUGH SPORTS ENTERTAINMENT AND EDUCATION INC
Also known as DIAMONDS IN THE ROUGH SPORTS ENTERT
Tax-exempt (reinstated) · TALLAHASSEE, FL 32301
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $0 | $240,000 | -$240,000 | $500 | $500 | $0 |
| December 31, 2024 | 990-EZ | $141,000 | $141,000 | $0 | $0 | $0 | $0 |
| December 31, 2023 | 990-EZ | $118,284 | $118,284 | $0 | $0 | $0 | $0 |
| December 31, 2022 | 990 | $389,705 | $389,705 | $0 | $0 | $0 | $0 |
| December 31, 2021 | 990-EZ | $192,000 | $191,531 | $469 | $469 | $0 | $469 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $5,000
- Travel
- $14,715
- Program services (functional)
- $240,000
Balance sheet and other
- Total assets, start of year
- $500
- Total assets, end of year
- $500
- Total liabilities, end of year
- $500
- Net assets, end of year
- $0
- Gross receipts
- $0
- Employees
- 2
- Volunteers
- 5
- Year formed
- 2015
- State of legal domicile
- FL
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 |
|---|---|---|---|
| Carolyn D Jackson | Secretary Trustee or director | 10 | $0 |
| Leroy Smith | CEO Officer | 55 | $0 |
| Kimberly Rivers | COO Officer | 25 | $0 |
| Alondre D Smith | CFO Officer | 33 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Carolyn D Jackson | Secretary | 15 | $0 |
| Leroy Smith | CEO | 35 | $0 |
| Kimberly Rivers | COO | 25 | $0 |
| Alondre D Smith | CFO | 15 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Carolyn D Jackson | Secretary | 30 | $0 |
| Leroy Smith | CEO | 45 | $0 |
| Kimberly Rivers | COO | 28 | $0 |
| Alondre D Smith | CFO | 40 | $0 |
990 for the year ended December 31, 2022: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Carolyn D Jackson | Secretary Trustee or director | 20 | $0 |
| Leroy Smith | CEO Officer | 50 | $0 |
| Kimberly Rivers | COO Officer | 30 | $0 |
| Alondre D Smith | CFO Officer | 45 | $0 |
990-EZ for the year ended December 31, 2021: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leroy Smith | CEO | 50 | $0 |
| Kimberly Rivers | COO | 30 | $0 |
| Carolyn D Jackson | CFO | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 1575 PAUL RUSSELL RD APT 901, TALLAHASSEE, FL 32301-1683
- In care of
- % LEROY SMITH
- Mailing address (990-N for 2019)
- 113 S MONROE STREET, TALLAHASSEE FL 32301
- Principal officer (990 for 2025)
- Leroy Smith, 1575 Paul Russel Rd Apt 901, Tallahassee, FL 32301
- Principal officer (990-N for 2019)
- LEROY SMITH, 113 S MONROE STREET, TALLAHASSEE FL 32301
- Signed the 990
- Leroy Smith, CEO
- Phone
- (850) 210-3958
- Website
- www.dirsee.org
Mission
Organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organization that qualify as an exempt organization under 501c3 of the IRS Code, or corresponding section of any future federal tax code.
Program accomplishments
- Valdosta State, Jacksonville State, University of Florida, FSU, FSU at Panama City and Florida A & M College Tours.Expenses $40,000 · grants $40,000
- ACT Prep Classes and TestExpenses $8,411 · grants $8,411
- Juneteenth CelebrationExpenses $6,000 · grants $6,000
- Hotels and Air B and B's.Expenses $5,684 · grants $5,684
- Rent and Rental CarsExpenses $9,031 · grants $9,031
- MealsExpenses $31,100 · grants $31,100
- Payment of management to operarte summer camp.Expenses $139,774 · grants $139,774
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 81-3483656
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $500
Revocation and reinstatement
- Exemption revoked
- May 15, 2023
- Posted by the IRS
- August 14, 2023
- Reinstated
- Effective September 15, 2023
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 | $0 | $240,000 | $500 | XML |
| 990-EZ | December 2024 | $141,000 | $141,000 | $0 | XML |
| 990-EZ | December 2023 | $118,284 | $118,284 | $0 | XML |
| 990 | December 2022 | $389,705 | $389,705 | $0 | XML |
| 990-EZ | December 2021 | $192,000 | $191,531 | $469 | XML |
| 990-N for 2019 Officer: LEROY SMITH | 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 81-3483656).
Questions about DIAMONDS IN THE ROUGH SPORTS ENTERTAINMENT AND EDUCATION INC
- What is the EIN of DIAMONDS IN THE ROUGH SPORTS ENTERTAINMENT AND EDUCATION INC?
- The employer identification number (EIN) of DIAMONDS IN THE ROUGH SPORTS ENTERTAINMENT AND EDUCATION INC is 81-3483656.
- Is DIAMONDS IN THE ROUGH SPORTS ENTERTAINMENT AND EDUCATION INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2023 and reinstated it effective September 15, 2023.
- Are donations to DIAMONDS IN THE ROUGH SPORTS ENTERTAINMENT AND EDUCATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does DIAMONDS IN THE ROUGH SPORTS ENTERTAINMENT AND EDUCATION INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of DIAMONDS IN THE ROUGH SPORTS ENTERTAINMENT AND EDUCATION 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 DIAMONDS IN THE ROUGH SPORTS ENTERTAINMENT AND EDUCATION 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 DIAMONDS IN THE ROUGH SPORTS ENTERTAINMENT AND EDUCATION INC?
- The 990 for the year ended December 31, 2025 names Leroy Smith.
- Who are the officers and directors of DIAMONDS IN THE ROUGH SPORTS ENTERTAINMENT AND EDUCATION INC?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does DIAMONDS IN THE ROUGH SPORTS ENTERTAINMENT AND EDUCATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $0, expenses of $240,000 and total assets of $500 at year end.
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