Nonprofit · EIN 92-1016516
FRIENDS OF SWAN TAVERN INC
Tax-exempt (reinstated) · LEICESTER, MA 01524
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $24,742 | $7,924 | $16,818 | $70,146 | $0 | $70,146 |
| December 31, 2024 | 990-PF | $12,679 | $5,314 | $7,365 | $53,328 | $0 | $53,328 |
| December 31, 2023 | 990-PF | $50,967 | $5,004 | $45,963 | $45,963 | $0 | $45,963 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $24,458
- Interest
- $284
Expenses
- Grants and similar amounts paid
- $0
- Excise tax on investment income
- $4
Balance sheet and other
- Total assets, start of year
- $53,328
- Total assets, end of year
- $70,146
- Total liabilities, end of year
- $0
- Net assets, end of year
- $70,146
- Fair market value of assets
- $71,218
- Net investment income
- $284
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH D LENNERTON III 22 RAWSON STREET, LEICESTER, MA 01524 | PRESIDENT | 0.5 | $0 |
| LOIS M DORAY 1 SHERRI LANE, LEICESTER, MA 01524 | VICE PRESIDE | 0.5 | $0 |
| KAREN A LEMERISE 18 EDWARD STREET, LEICESTER, MA 01524 | TREASURER | 0.5 | $0 |
| DIANNE A LENNERTON 9 RAWSON STREET, LEICESTER, MA 01524 | CLERK | 0.5 | $0 |
| JASON D GRIMSHAW 13 SUNSET DRIVE, LEICESTER, MA 01524 | DIRECTOR | 0.5 | $0 |
990-PF for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH D LENNERTON III 22 RAWSON STREET, LEICESTER, MA 01524 | PRESIDENT | 3 | $0 |
| LOIS M DORAY 1 SHERRI LANE, LEICESTER, MA 01524 | VICE PRESIDE | 1 | $0 |
| KAREN A LEMERISE 18 EDWARD STREET, LEICESTER, MA 01524 | TREASURER | 1 | $0 |
| DIANNE A LENNERTON 9 RAWSON STREET, LEICESTER, MA 01524 | CLERK | 2 | $0 |
| JASON D GRIMSHAW 13 SUNSET DRIVE, LEICESTER, MA 01524 | DIRECTOR | 1 | $0 |
990-PF for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH D LENNERTON III 22 RAWSON STREET, LEICESTER, MA 01524 | PRESIDENT | 3 | $0 |
| LOIS M DORAY 1 SHERRI LANE, LEICESTER, MA 01524 | VICE PRESIDE | 1 | $0 |
| KAREN A LEMERISE 18 EDWARD STREET, LEICESTER, MA 01524 | TREASURER | 1 | $0 |
| DIANNE A LENNERTON 9 RAWSON STREET, LEICESTER, MA 01524 | CLERK | 2 | $0 |
| JASON D GRIMSHAW 13 SUNSET DRIVE, LEICESTER, MA 01524 | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 22 RAWSON ST, LEICESTER, MA 01524-2034
- Signed the 990-PF
- JOSEPH D LENNERTON III, PRESIDENT
- Phone
- (508) 243-9559
- Return prepared by
- JOSEPH J SZELA & ASSOCIATES PC CPAS
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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 92-1016516
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A80)
- Assets (IRS master file)
- $70,146
- Income (IRS master file)
- $24,742
Revocation and reinstatement
- Exemption revoked
- May 15, 2025
- Posted by the IRS
- August 12, 2025
- Reinstated
- Effective March 15, 2026
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-PF | December 2025 | $24,742 | $7,924 | $70,146 | IRS |
| 990-PF | December 2024 | $12,679 | $5,314 | $53,328 | IRS |
| 990-PF | December 2023 | $50,967 | $5,004 | $45,963 | 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 92-1016516).
Questions about FRIENDS OF SWAN TAVERN INC
- What is the EIN of FRIENDS OF SWAN TAVERN INC?
- The employer identification number (EIN) of FRIENDS OF SWAN TAVERN INC is 92-1016516.
- Is FRIENDS OF SWAN TAVERN INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2025 and reinstated it effective March 15, 2026.
- Are donations to FRIENDS OF SWAN TAVERN INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF SWAN TAVERN INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FRIENDS OF SWAN TAVERN 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 FRIENDS OF SWAN TAVERN INC last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of FRIENDS OF SWAN TAVERN INC?
- The 990-PF for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF SWAN TAVERN INC have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $24,742, expenses of $7,924 and total assets of $70,146 at year end.
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