Nonprofit · EIN 27-0663417
FRIENDS OF CARTER CAVES INC
Tax-exempt (reinstated) · GRAYSON, KY 41143
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $50,469 | $41,486 | $8,983 | $67,187 | – | $67,187 |
| December 31, 2024 | 990-EZ | $36,811 | $48,095 | -$11,284 | $58,204 | – | $58,204 |
| December 31, 2023 | 990-EZ | $66,181 | $50,851 | $15,330 | $69,489 | – | $69,489 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $15,612
- Program service revenue
- $32,525
- Investment income
- $171
- Net income from fundraising events
- $1,886
- Other revenue
- $275
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $13,938
- Other expenses
- $27,548
- Program services (functional)
- $15,325
Balance sheet and other
- Total assets, start of year
- $58,204
- Total assets, end of year
- $67,187
- Total liabilities, end of year
- –
- Net assets, end of year
- $67,187
- Cash, savings and investments
- $67,187
- Gross receipts
- $50,469
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 |
|---|---|---|---|
| JOHN G TIERNEY | CHAIRMAN | 0 | $0 |
| LELANA TIERNEY | VICE CHAIR | 0 | $0 |
| KAREN SUE T DUNCAN | TREASURER | 0 | $0 |
| ROBERT STEVEN DUNCAN | SECRETARY | 0 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN G TIERNEY | CHAIRMAN | 0 | $0 |
| LELANA TIERNEY | VICE CHAIR | 0 | $0 |
| KAREN SUE T DUNCAN | TREASURER | 0 | $0 |
| ROBERT STEVEN DUNCAN | SECRETARY | 0 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN G TIERNEY | CHAIRMAN | 5 | $0 |
| LELANA TIERNEY | VICE CHAIR | 5 | $0 |
| KAREN SUE T DUNCAN | TREASURER | 5 | $0 |
| ROBERT STEVEN DUNCAN | SECRETARY | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 302 LANDSDOWNE AVE, GRAYSON, KY 41143-1052
- Mailing address (990-N for 2022)
- 302 LANDSDOWNE AVE, GRAYSON KY 41143
- Principal officer (990-N for 2022)
- Karen-Sue Duncan, 302 LANDSDOWNE AVE, GRAYSON KY 41143
- Signed the 990-EZ
- KAREN SUE T DUNCAN, TREASURER
- Phone
- (606) 922-2983
- Website
- www.foccky.org
- Return prepared by
- KELLEY GALLOWAY SMITH GOOLSBY PSC
Mission
THE ENRICHMENT AND CONSERVATION OF CARTER CAVES STATE RESORT PARK.
Program accomplishments
- PROVIDING SUPPORT FOR CARTER CAVES STATE RESORT PARK THROUGH VARIOUS FUNDRAISING EVENTS SUCH AS WINTER ADVENTURE WEEKEND, FRAILEY MUSIC FESTIVAL AND TRAIL CLEAN-UP.Expenses $11,462
- PROJECT TO BUILD A DISC GOLF COURSE AT CARTER CAVES STATE RESPORT PARK.Expenses $3,863
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 27-0663417
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C30)
- Assets (IRS master file)
- $67,187
- Income (IRS master file)
- $50,469
Revocation and reinstatement
- Exemption revoked
- May 15, 2013
- Posted by the IRS
- August 12, 2013
- Reinstated
- Effective May 15, 2013
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-EZ | December 2025 | $50,469 | $41,486 | $67,187 | XML |
| 990-EZ | December 2024 | $36,811 | $48,095 | $58,204 | XML |
| 990-EZ | December 2023 | $66,181 | $50,851 | $69,489 | XML |
| 990-N for 2022 Officer: Karen-Sue Duncan | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Lelana Tierney | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 | December 31, 2019 | ≤ $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 27-0663417).
Questions about FRIENDS OF CARTER CAVES INC
- What is the EIN of FRIENDS OF CARTER CAVES INC?
- The employer identification number (EIN) of FRIENDS OF CARTER CAVES INC is 27-0663417.
- Is FRIENDS OF CARTER CAVES INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective May 15, 2013.
- Are donations to FRIENDS OF CARTER CAVES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF CARTER CAVES 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 FRIENDS OF CARTER CAVES 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 CARTER CAVES INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of FRIENDS OF CARTER CAVES INC?
- The 990-N for 2022 names Karen-Sue Duncan.
- Who are the officers and directors of FRIENDS OF CARTER CAVES INC?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF CARTER CAVES INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $50,469, expenses of $41,486 and total assets of $67,187 at year end.
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