Nonprofit · EIN 26-1531747
TEEN CHALLENGE OF THE SMOKIES INC
Tax-exempt · FRANKLIN, NC 28744
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $497,337 | $561,263 | -$63,926 | $1,373,221 | -$3,380 | $1,376,601 |
| December 31, 2024 | 990 | $488,129 | $504,895 | -$16,766 | $1,491,865 | $84,282 | $1,407,583 |
| December 31, 2023 | 990 | $467,914 | $437,296 | $30,618 | $1,548,727 | $99,708 | $1,449,019 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $497,337
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $561,263
Balance sheet and other
- Total assets, start of year
- $1,517,976
- Total assets, end of year
- $1,373,221
- Total liabilities, end of year
- -$3,380
- Net assets, end of year
- $1,376,601
- Land, buildings and equipment
- $1,277,249
- Net assets without donor restrictions
- $1,376,601
- Gross receipts
- $497,337
- Employees
- 20
- Volunteers
- 10
- Year formed
- 2007
- State of legal domicile
- NC
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 |
|---|---|---|---|
| RICHARD C TIRRELL | TREASURER Trustee or director, Officer | 15 | $0 |
| ROB LOAFMAN | SECRETARY Trustee or director | 0 | $0 |
| RICK WESTERMAN | PRESIDENT Trustee or director | 0 | $0 |
| ALICE SUTTON | BOARD Trustee or director | 0 | $0 |
| DAVE ODELL | BOARD Trustee or director | 0 | $0 |
| FOREST JONES | BOARD Trustee or director | 0 | $0 |
| WESLEY PRICE | BOARD Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROB LOAFMAN | SECRETARY Trustee or director | 0 | $0 |
| RICK WESTERMAN | PRESIDENT Trustee or director | 0 | $0 |
| ALICE SUTTON | BOARD Trustee or director | 0 | $0 |
| DAVE ODELL | BOARD Trustee or director | 0 | $0 |
| WESLEY PRICE | BOARD Trustee or director | 0 | $0 |
| JASON SMITH | BOARD Trustee or director | 0 | $0 |
| TAMMY HOLLAND | BOARD Trustee or director | 0 | $0 |
| RICHARD C TIRRELL | TREASURER Officer | 15 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICK WESTERMAN | PRESIDENT Trustee or director | 0 | $0 |
| ROB LOAFMAN | SECRETARY Trustee or director | 0 | $0 |
| RICHARD C TIRRELL | TREASURER Trustee or director, Officer | 15 | $0 |
| MIKE BARRES | EXECUTIVE DIRECTOR Key employee | 40 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2157, FRANKLIN, NC 28744-2157
- In care of
- % RICHARD TIRRELL
- Principal officer (990 for 2025)
- RICHARD C TIRRELL, 854 MOUNT VALLEY RD, WAYNESVILLE, NC 28785
- Signed the 990
- RICHARD TIRRELL, TREASURER
- Website
- HTTPS://WWW.MTCOTS.COM/
- Return prepared by
- Richard C Tirrell CPA PA
Mission
PROGRAM FOR ADULTS WITH ABUSE PROBLEMS
Program accomplishments
- PROGRAM FOR ADULTS WITH ABUSE PROBLEMSExpenses $561,263 · revenue $497,337
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
- 26-1531747
- 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
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F60)
- Assets (IRS master file)
- $1,373,221
- Income (IRS master file)
- $497,337
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $497,337 | $561,263 | $1,373,221 | XML |
| 990 | December 2024 | $488,129 | $504,895 | $1,491,865 | IRS |
| 990 | December 2023 | $467,914 | $437,296 | $1,548,727 | XML |
| 990 | December 2022 | $516,010 | $510,683 | $1,583,069 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 26-1531747).
Questions about TEEN CHALLENGE OF THE SMOKIES INC
- What is the EIN of TEEN CHALLENGE OF THE SMOKIES INC?
- The employer identification number (EIN) of TEEN CHALLENGE OF THE SMOKIES INC is 26-1531747.
- Is TEEN CHALLENGE OF THE SMOKIES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to TEEN CHALLENGE OF THE SMOKIES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does TEEN CHALLENGE OF THE SMOKIES INC 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 TEEN CHALLENGE OF THE SMOKIES 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 TEEN CHALLENGE OF THE SMOKIES INC 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 TEEN CHALLENGE OF THE SMOKIES INC?
- The 990 for the year ended December 31, 2025 names RICHARD C TIRRELL.
- Who are the officers and directors of TEEN CHALLENGE OF THE SMOKIES INC?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does TEEN CHALLENGE OF THE SMOKIES INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $497,337, expenses of $561,263 and total assets of $1,373,221 at year end.
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All nonprofits in FRANKLIN · North Carolina · Mental health and crisis intervention