Nonprofit · EIN 82-5498977
COLEMAN COUNTY YOUTH SPORTS COMPLEX
Tax-exempt · COLEMAN, TX 76834
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $111,850 | $30,853 | $80,997 | $1,288,897 | $0 | $1,288,897 |
| December 31, 2024 | 990 | $24,347 | $28,604 | -$4,257 | $1,207,898 | $0 | $1,207,898 |
| December 31, 2023 | 990 | $79,645 | $34,501 | $45,144 | $1,213,277 | $0 | $1,213,277 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $111,850
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $30,798
- Management and general (functional)
- $55
Balance sheet and other
- Total assets, start of year
- $1,207,898
- Total assets, end of year
- $1,288,897
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,288,897
- Land, buildings and equipment
- $1,203,011
- Gross receipts
- $111,850
- Employees
- 0
- Volunteers
- 10
- Year formed
- 2018
- State of legal domicile
- TX
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 |
|---|---|---|---|
| Heath Hemphill | President Trustee or director, Officer | 5 | $0 |
| Lee Morrison | Vice President Trustee or director, Officer | 5 | $0 |
| Susan Casey | Secretary Trustee or director, Officer | 2 | $0 |
| Hayden Wise | Director Trustee or director | 2 | $0 |
| Alan Hutchins | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Heath Hemphill | President Trustee or director, Officer | 5 | $0 |
| Lee Morrison | Vice President Trustee or director, Officer | 5 | $0 |
| Susan Casey | Secretary Trustee or director, Officer | 2 | $0 |
| Hayden Wise | Director Trustee or director | 2 | $0 |
| Alan Hutchins | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Heath Hemphill | President Trustee or director, Officer | 5 | $0 |
| Lee Morrison | Vice President Trustee or director, Officer | 5 | $0 |
| Susan Casey | Secretary Trustee or director, Officer | 2 | $0 |
| Hayden Wise | Director Trustee or director | 2 | $0 |
| Alan Hutchins | Director Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 587, COLEMAN, TX 76834-0587
- In care of
- % HAROLD R SKELTON
- Principal officer (990 for 2025)
- Heath Hemphill, PO Box 587, Coleman, TX 76834
- Signed the 990
- Heath Hemphill, President
- Phone
- (325) 636-7681
- Return prepared by
- SANDRA ROSE CPA LLC
Mission
To construct and operate a sports complex for the benefit of the children of the City and County of Coleman, Texas
Program accomplishments
- To construct and operate a sports complex for the benefit of the children of the City and County of Coleman, TexasExpenses $30,798
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
- 82-5498977
- 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
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N63)
- Assets (IRS master file)
- $1,288,897
- Income (IRS master file)
- $111,850
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $111,850 | $30,853 | $1,288,897 | IRS |
| 990 | December 2024 | $24,347 | $28,604 | $1,207,898 | XML |
| 990 | December 2023 | $79,645 | $34,501 | $1,213,277 | XML |
| 990 | December 2022 | $107,755 | $38,611 | $1,239,472 | IRS |
| 990 | December 2021 | $316,056 | $42,954 | $1,294,989 | 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 82-5498977).
Questions about COLEMAN COUNTY YOUTH SPORTS COMPLEX
- What is the EIN of COLEMAN COUNTY YOUTH SPORTS COMPLEX?
- The employer identification number (EIN) of COLEMAN COUNTY YOUTH SPORTS COMPLEX is 82-5498977.
- Is COLEMAN COUNTY YOUTH SPORTS COMPLEX tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to COLEMAN COUNTY YOUTH SPORTS COMPLEX tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COLEMAN COUNTY YOUTH SPORTS COMPLEX 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 COLEMAN COUNTY YOUTH SPORTS COMPLEX 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 COLEMAN COUNTY YOUTH SPORTS COMPLEX 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 COLEMAN COUNTY YOUTH SPORTS COMPLEX?
- The 990 for the year ended December 31, 2025 names Heath Hemphill.
- Who are the officers and directors of COLEMAN COUNTY YOUTH SPORTS COMPLEX?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does COLEMAN COUNTY YOUTH SPORTS COMPLEX have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $111,850, expenses of $30,853 and total assets of $1,288,897 at year end.
Other nonprofits in COLEMAN
- COLEMAN COUNTY YOUTH ACTIVITY CENTER EIN 06-1642559 · last filed 990 for 2024
- COLEMAN COUNTY ELECTRIC COOPERATIVE INC EIN 75-0199752 · last filed 990 for 2024
- CORNERSTONE COMMUNITY ACTION AGENCY INC EIN 75-1230663 · last filed 990 for 2025
- HOLIDAY HILL INC EIN 75-0964546 · last filed 990 for 2024
- COLEMAN HOUSING DEVELOPMENT CORPORATION EIN 75-1634806 · last filed 990 for 2025
- COLEMAN COUNTY CENTER FOR SENIOR EIN 75-1615124 · last filed 990-EZ for 2024
- COLEMAN CARES EIN 99-2422150 · last filed 990-EZ for 2024
- HUMANE SOCIETY OF COLEMAN COUNTY EIN 33-1072664 · last filed 990-EZ for 2024