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Spartawhite County Activity Center

Tax-deductible

Sparta, TN501(c)(3) EIN 58-1718375Revenue $255K in FY2025Latest return filed Nov 14, 2025

On file with the IRSSparta, TNTax-exempt since Jun 1987Publicly supported charity — 170(b)(1)(A)(vi)

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Operation of senior citizens Center (m0n-fri)

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 58-1718375) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $38K a year · 17% of revenue · last 5 filings
A surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
16.0 mo
of spending, in cash
16.0 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1K
0.5% of total assets
Liabilities are 0.5% of assets.
Pt X · Ln 26
Independent board members
13
of 13 voting members
13 of 13 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$255K
+110% vs prior year
Spent
$189K
To programs
100%
Net assets
$308K
By yearFY2021–FY2025
Revenue
$255K
FY2025▲ +110%
Tap a bar for its year
Revenue by fiscal year
FY2021$296K
FY2022$263K
FY2023$194K
FY2024$122K
FY2025$255K
Expenses
$189K
FY2025▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2021$203K
FY2022$206K
FY2023$171K
FY2024$172K
FY2025$189K
Net assets
$308K
FY2025▲ +27%
Tap a bar for its year
Net assets by fiscal year
FY2021$212K
FY2022$269K
FY2023$293K
FY2024$242K
FY2025$308K

From the FY2025 Form 990 (year ending June 2025) · see the original

990 PDF Support Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1987.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $189K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

14 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Jerry Lowery
Board Member
$0Pt VII · Sec A
Denny W Robinson
Board Member
$0Pt VII · Sec A
Barbara Lancaster
Board Member
$0Pt VII · Sec A
Tracey Denny
Board Member
$0Pt VII · Sec A
Jim Floyd
Board Member
$0Pt VII · Sec A
Connie Leftwich
Board Member
$0Pt VII · Sec A
Shirley Scott
Board Member
$0Pt VII · Sec A
Robert McCormick
Vice Chairman
$0Pt VII · Sec A
See Spartawhite County Activity Center executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides daily activities and services for senior citizens.

Questions for Spartawhite County Activity Center

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1 program · $189K · in their own filed words · FY2024
01

Serving the Citizens in Our Community

Average 75-80 daily mon-fri, before covid the center served approx 275

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 58-1718375) · Dispute this line
$189Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$255K
Ln 12
Gifts and grantsLn 1h$244K
Other incomeLn 4–11$10K
Investment incomeLn 3$918
Money outPt IX
$189K
Ln 25
Programscol B$189K
Owns and owesPt X
$308K
net assets · Ln 32
Cash and savingsLn 1–2$252K
Total assetsLn 16$310K
LiabilitiesLn 26$1K
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$244K
Government grantsLn 1e$233K
Investment incomeLn 3$918
Other incomeLn 4–11$10K
Total revenueLn 12$255K
Assets in detailPt X, end of year
CashLn 1$252K
Cash and savings togetherLn 1–2$252K
Land, buildings, equipmentLn 10c$58K
Total assetsLn 16$310K
LiabilitiesLn 26$1K
Net assetsLn 32$308K
OperationsPt I, VI
EmployeesI 514
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$201K$252K
Land, buildings, equipmentLn 10c$43K$58K
Total assetsLn 16$243K$310K
LiabilitiesLn 26$881$1K
Net assetsLn 32$242K$308K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$85K$85K
Payroll taxesLn 10$6K$6K
Legal feesLn 11b$2K$2K
Advertising and promotionLn 12$141$141
Office expensesLn 13$457$457
OccupancyLn 16$21K$21K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$69K$69K
Total functional expensesLn 25$189K$189K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Nov 14, 2025 $255K$189K$66K$308K 990 PDF
FY2024Filed with the IRS Oct 4, 2024 $122K$172K−$50K$242K 990 PDF
FY2023Filed with the IRS Aug 31, 2023 $194K$171K$24K$293K 990 PDF
FY2022Filed with the IRS Aug 30, 2022 $263K$206K$57K$269K 990 PDF
FY2021Filed with the IRS Aug 17, 2021 $296K$203K$93K$212K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $254,973 revenue, 12 lines filed
I-8 Contributions and grants$244,222
I-9 Program service revenue$0
I-10 Investment income$918
I-11 Other revenue$9,833
I-12 Total revenue$254,973
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$91,268
I-16a Professional fundraising fees$0
I-17 Other expenses$97,808
I-18 Total expenses$189,076
I-19 Revenue less expenses$65,897
Part VI · Governance 13 of 13 board members independent, 3 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $254,973 across 8 lines filed
VIII-1e Government grants$232,572
VIII-1f All other contributions, gifts and grants$11,650
VIII-1h Total contributions, gifts and grants$244,222
VIII-3 Investment incomeRelated to mission $918$918
VIII-6 Net rental income or lossRelated to mission $9,590$9,590
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $243$243
VIII-12 Total revenueRelated to mission $10,751 · Unrelated business $0 · Excluded from tax $0$254,973
Part IX · Statement of functional expenses $189,076 across 8 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $84,782$84,782
IX-10 Payroll taxesPrograms $6,486$6,486
IX-11b Legal feesPrograms $1,975$1,975
IX-12 Advertising and promotionPrograms $141$141
IX-13 Office expensesPrograms $457$457
IX-16 OccupancyPrograms $21,263$21,263
IX-23 InsurancePrograms $5,469$5,469
IX-24 Other expenses (24a–d)Programs $68,503$68,503
IX-25 Total functional expensesPrograms $189,076 · Management $0 · Fundraising $0$189,076
Part X · Balance sheet $309,726 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $200,632$251,555
X-10c Land, buildings and equipment, netStart of year $42,610$58,171
X-16 Total assetsStart of year $243,242$309,726
X-17 Accounts payable and accrued expensesStart of year $881$1,468
X-26 Total liabilitiesStart of year $881$1,468
X-31 Retained earnings or endowmentStart of year $242,361$308,258
X-32 Total net assets or fund balancesStart of year $242,361$308,258
X-33 Total liabilities and net assetsStart of year $243,242$309,726
Part XI · Reconciliation of net assets $308,258 net assets at year end
XI-1 Total revenue$254,973
XI-2 Total expenses$189,076
XI-3 Revenue less expenses$65,897
XI-4 Net assets at start of year$242,361
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$308,258

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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