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Nonprofit · EIN 85-3761885

PERCH COMER

Tax-exempt · COMER, GA 30629

Financials

$127K$91K2025
Revenue Expenses · by fiscal year end
Financials of PERCH COMER by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$127,390$90,951$36,439$136,114$82,795$53,319
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$123,798
of which government grants
$62,045
Program service revenue
$0
Investment income
$0
Net income from fundraising events
$3,592
Other revenue
$3,592

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$8,500
Other salaries and wages
$11,600
Salaries, compensation and benefits (total)
$22,976
Professional fundraising fees
$0
Accounting fees
$68
Occupancy
$2,875
Travel
$247
Depreciation
$1,481
Program services (functional)
$83,385
Management and general (functional)
$5,161
Fundraising (functional)
$2,405

Balance sheet and other

Total assets, start of year
$104,380
Total assets, end of year
$136,114
Total liabilities, end of year
$82,795
Net assets, end of year
$53,319
Land, buildings and equipment
$89,730
Gross receipts
$127,390
Employees
7

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.

NameTitleHours / weekCompensation
ANDREW COMMONCEO
Officer
2$8,500
JOSINA GUESSCFO
Officer
2$0
ANGELA MARTINSECRETARY
Officer
2$0
PATRICIA TORRESBOARD MEMBER
Officer
2$0

Address and contacts

Address (IRS master file)
1914 MADISON ST, COMER, GA 30629-3821
Mailing address (990-N for 2024)
1914 Madison St, Comer GA 30629
Principal officer (990 for 2025)
ANGELA MARTIN
Principal officer (990-N for 2024)
Andrew Common, 1471 Madison St, Comer GA 30629
Signed the 990
ANGELA MARTIN, SECRETARY
Phone
(404) 644-2356
Return prepared by
THOMAS F STEPHENS CPA PC

Mission

A COMMUNITY CENTER IN COMER, GEORGIA WITH A FOCUS OF TRYING TO BRING FOLKS TOGETHER.

990 for the year ended December 31, 2025

Program accomplishments

  • A COMMUNITY CENTER WHERE A SMALL GROUP OF FRIENDS AND NEIGHBORS IN COMER, GEORGIA COME AND GATHER. COMMUNITY ACTIVITIES INCLUDE POTLUCKS, POP-UP HEALTH CLINICS, AFTER SCHOOL PROGRAMS, QUAKER CHURCH MEETINGS, HOSTING WEDDINGS, AND FUNERALS.
    Expenses $83,385
  • IT'S A PLACE WHERE ALL COME TO REST AND SING THEIR SONGS.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-N on file

File the 2026 990-EZ for PERCH COMER

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
85-3761885
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
2021
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$136,114
Income (IRS master file)
$127,390

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$127,390$90,951$136,114XML
990-N for 2024
Officer: Andrew Common
December 31, 2024≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: Andrew Common
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2021
Officer: Andrew Common
December 31, 2021≤ $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 85-3761885).

Questions about PERCH COMER

What is the EIN of PERCH COMER?
The employer identification number (EIN) of PERCH COMER is 85-3761885.
Is PERCH COMER tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
Are donations to PERCH COMER tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does PERCH COMER 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 PERCH COMER 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 PERCH COMER 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 PERCH COMER?
The 990 for the year ended December 31, 2025 names ANGELA MARTIN.
Who are the officers and directors of PERCH COMER?
The 990 for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $8,500 (ANDREW COMMON, CEO).
How much revenue does PERCH COMER have?
On its 990 for the year ended December 31, 2025 it reported revenue of $127,390, expenses of $90,951 and total assets of $136,114 at year end.

Other nonprofits in COMER

All nonprofits in COMER · Georgia · Recreation and sports