Nonprofit · EIN 84-5034204
THE BLACK PEARL NAIL ACADEMY
Tax-exempt · MEMPHIS, TN 38116
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $171,712 | $121,644 | $50,068 | $36,451 | $45,556 | -$9,105 |
| December 31, 2024 | 990 | $220,428 | $193,389 | $27,039 | $28,446 | $87,619 | -$59,173 |
| December 31, 2023 | 990 | $208,718 | $215,265 | -$6,547 | $1,407 | $0 | $1,407 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $171,712
Expenses
- Compensation of officers, directors and key employees
- $6,000
- Salaries, compensation and benefits (total)
- $21,728
- Professional fees and payments to contractors
- $1,172
- Occupancy
- $31,200
- Other expenses
- $67,544
- Program services (functional)
- $121,644
Balance sheet and other
- Total assets, start of year
- $28,446
- Total assets, end of year
- $36,451
- Total liabilities, end of year
- $45,556
- Net assets, end of year
- -$9,105
- Cash, savings and investments
- $4,121
- Gross receipts
- $171,712
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Duriya Caldwell | Executive Dir. | 40 | $6,000 |
| Dr Felicia Fowler | President | 5 | $0 |
| Tawanna Babbs | Vice President | 5 | $0 |
| Mortez Washington | Treasurer | 5 | $0 |
| Voressa Booker | Director | 5 | $0 |
| Dr Mildred Snell | Director | 5 | $0 |
| Dr Clinton Miller | Director | 5 | $0 |
| Demeka Fields Esq | Director | 0 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Barbara Deans Esq | Director Trustee or director | 5 | $0 |
| Dr Betty Hines | Director Trustee or director | 5 | $0 |
| Helen Caldwell | Director Trustee or director | 5 | $0 |
| Jacie Currington | Director Trustee or director | 5 | $0 |
| Jawon Lauderdale | Director Trustee or director | 5 | $0 |
| Kenya Hawkins | Director Trustee or director | 5 | $0 |
| Tawana Babbs | Director Trustee or director | 5 | $0 |
| Stephanie McDowell | President Officer | 10 | $0 |
| Jessica Green | Vice President Officer | 10 | $0 |
| Demeka Fields Esq | Treasurer Officer | 10 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Barbara Deans Esq | Director Trustee or director | 5 | $0 |
| Dr Betty Hines | Director Trustee or director | 5 | $0 |
| Helen Caldwell | Director Trustee or director | 5 | $0 |
| Jacie Currington | Director Trustee or director | 5 | $0 |
| Jawon Lauderdale | Director Trustee or director | 5 | $0 |
| Kenya Hawkins | Director Trustee or director | 5 | $0 |
| Tawana Babbs | Director Trustee or director | 5 | $0 |
| Stephanie McDowell | President Officer | 10 | $0 |
| Jessica Green | Vice President Officer | 10 | $0 |
| Demeka Fields Esq | Treasurer Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 4566 ELVIS PRESLEY BLVD, MEMPHIS, TN 38116-7108
- In care of
- % DURIYA CALDWELL
- Signed the 990-EZ
- Duriya Caldwell, Executive Director
- Return prepared by
- Simply Affordable Financial Services
Mission
The Black Pearl Nail Academy is an innovative full service manicure school in Memphis, TN that is focused on providing instruction through a combination of classroom theory, practical application, apprenticeship programs and clinical experience coupled with business acumen that once completed will have the adult learner more than prepared to enter, contribute and positively grow their career as a professional manicurist, instructor or business owner in the field of cosmetology.
Program accomplishments
- To provide instruction through a combination of classroom theory, practical application, apprenticeship programs, and clinical experience to individual seeking employment or entrepreneurship in the field of cosmetologyExpenses $121,644
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-EZ 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
- 84-5034204
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B30)
- Assets (IRS master file)
- $36,451
- Income (IRS master file)
- $171,712
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $171,712 | $121,644 | $36,451 | IRS |
| 990 | December 2024 | $220,428 | $193,389 | $28,446 | XML |
| 990 | December 2023 | $208,718 | $215,265 | $1,407 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | 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 84-5034204).
Questions about THE BLACK PEARL NAIL ACADEMY
- What is the EIN of THE BLACK PEARL NAIL ACADEMY?
- The employer identification number (EIN) of THE BLACK PEARL NAIL ACADEMY is 84-5034204.
- Is THE BLACK PEARL NAIL ACADEMY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to THE BLACK PEARL NAIL ACADEMY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE BLACK PEARL NAIL ACADEMY 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 BLACK PEARL NAIL ACADEMY 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 BLACK PEARL NAIL ACADEMY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of THE BLACK PEARL NAIL ACADEMY?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $6,000 (Duriya Caldwell, Executive Dir.).
- How much revenue does THE BLACK PEARL NAIL ACADEMY have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $171,712, expenses of $121,644 and total assets of $36,451 at year end.
Other nonprofits in MEMPHIS
- AUXILIARY SERVICES FOUNDATION EIN 47-2335297 · last filed 990 for 2025
- RHODES COLLEGE EIN 62-0476301 · last filed 990 for 2025
- CHRISTIAN BROTHERS UNIVERSITY EIN 62-0476666 · last filed 990 for 2025
- UNIVERSITY OF MEMPHIS FOUNDATION EIN 62-6048540 · last filed 990 for 2025
- GESTALT COMMUNITY SCHOOLS EIN 26-2794676 · last filed 990 for 2025
- BAPTIST MEMORIAL COLLEGE OF HEALTH SCIENCES INC EIN 62-1599670 · last filed 990 for 2025
- IOTA COMMUNITY SCHOOLS EIN 47-0970499 · last filed 990 for 2025
- HUTCHISON SCHOOL EIN 62-0540400 · last filed 990 for 2025