Nonprofit · EIN 82-4658020
COOKEVILLE COSMETOLOGY SCHOOL INC
Tax-exempt · COOKEVILLE, TN 38501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $175,657 | $174,353 | $1,304 | $224,037 | $154,619 | $69,418 |
| December 31, 2024 | 990 | $225,792 | $202,806 | $22,986 | $254,086 | $185,972 | $68,114 |
| December 31, 2023 | 990-EZ | $169,925 | $168,524 | $1,401 | $157,591 | $157,494 | $97 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $18,805
- Program service revenue
- $156,852
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $63,923
- Salaries, compensation and benefits (total)
- $68,813
- Professional fundraising fees
- $0
- Accounting fees
- $11,975
- Occupancy
- $21,857
- Travel
- $210
- Depreciation
- $25,030
- Program services (functional)
- $136,414
- Management and general (functional)
- $37,939
Balance sheet and other
- Total assets, start of year
- $254,086
- Total assets, end of year
- $224,037
- Total liabilities, end of year
- $154,619
- Net assets, end of year
- $69,418
- Land, buildings and equipment
- $59,297
- Net assets without donor restrictions
- $69,418
- Gross receipts
- $175,657
- Employees
- 2
- Year formed
- 2018
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stephanie Sims | Director Trustee or director | 40 | $42,683 |
| Melissa Smith | President Officer | 20 | $21,240 |
| Shea Smith | Director Trustee or director | 5 | $0 |
| James Smith | Secretary Officer | 5 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Melissa Smith | President Officer | 20 | $15,600 |
| James Smith | Secretary Officer | 5 | $0 |
| Shea Smith | Director Officer | 5 | $0 |
990-EZ for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Melissa Smith | President | 20 | $0 |
| James Smith | Secretary | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 845 SPRING VALLEY RD, COOKEVILLE, TN 38501-3785
- In care of
- % MELISSA SMITH
- Mailing address (990-N for 2018)
- PO Box 2105, LEBANON TN 37090
- Principal officer (990-N for 2018)
- Melissa Smith, PO Box 2105, LEBANON TN 37090
- Signed the 990
- MELISSA SMITH, Executive Director
- Return prepared by
- BackofficeUS Incorporated
Mission
Educational institution for cosmetology in pursuit of licensure
Program accomplishments
- During the year, the school provided cosmetology training to 25 students, preparing them for state licensure and employment in the beauty industry. The curriculum included classroom instruction and hands-on salon training at reduced cost to the public. Students participated in community service projects, offering free or low-cost haircuts, manicures, and skincare treatments to underserved populations. 80% of students graduated and 100% of graduates obtained cosmetology licenses.Expenses $136,414 · revenue $175,657
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-EZ on file |
IRS record
- EIN
- 82-4658020
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B11)
- Assets (IRS master file)
- $224,037
- Income (IRS master file)
- $175,657
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $175,657 | $174,353 | $224,037 | XML |
| 990 | December 2024 | $225,792 | $202,806 | $254,086 | XML |
| 990-EZ | December 2023 | $169,925 | $168,524 | $157,591 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2018 Officer: Melissa Smith | 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 82-4658020).
Questions about COOKEVILLE COSMETOLOGY SCHOOL INC
- What is the EIN of COOKEVILLE COSMETOLOGY SCHOOL INC?
- The employer identification number (EIN) of COOKEVILLE COSMETOLOGY SCHOOL INC is 82-4658020.
- Is COOKEVILLE COSMETOLOGY SCHOOL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to COOKEVILLE COSMETOLOGY SCHOOL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COOKEVILLE COSMETOLOGY SCHOOL 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 COOKEVILLE COSMETOLOGY SCHOOL 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 COOKEVILLE COSMETOLOGY SCHOOL 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 COOKEVILLE COSMETOLOGY SCHOOL INC?
- The 990-N for 2018 names Melissa Smith.
- Who are the officers and directors of COOKEVILLE COSMETOLOGY SCHOOL INC?
- The 990 for the year ended December 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $42,683 (Stephanie Sims, Director).
- How much revenue does COOKEVILLE COSMETOLOGY SCHOOL INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $175,657, expenses of $174,353 and total assets of $224,037 at year end.
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