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Nonprofit · EIN 32-0233202

CENTRAL OHIO SWIMMING COACHES & OFFICALS ASSOCIATION

Tax-exempt (reinstated) · COLUMBUS, OH 43202

Address and contacts

Address (IRS master file)
74 E KELSO RD, COLUMBUS, OH 43202-2312
In care of
% ROBERT E ALBRIGHT
Mailing address (990-N for 2025)
74 East Kelso Road, Columbus OH 43202
Principal officer (990-N for 2025)
Melanie Ryan, 74 East Kelso Road, Columbus OH 43202
Website
cosoa.org

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

IRS record

EIN
32-0233202
Tax-exempt status
501(c)(4): Social welfare organization
Donations deductible
No
Exempt since
2023
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Category (NTEE)
Human services (P20)

Revocation and reinstatement

Exemption revoked
May 15, 2022
Posted by the IRS
November 15, 2022
Reinstated
Effective May 15, 2022

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: Melanie Ryan
December 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: Melanie Ryan
December 31, 2024≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: Melanie Ryan
December 31, 2023≤ $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 32-0233202).

Questions about CENTRAL OHIO SWIMMING COACHES & OFFICALS ASSOCIATION

What is the EIN of CENTRAL OHIO SWIMMING COACHES & OFFICALS ASSOCIATION?
The employer identification number (EIN) of CENTRAL OHIO SWIMMING COACHES & OFFICALS ASSOCIATION is 32-0233202.
Is CENTRAL OHIO SWIMMING COACHES & OFFICALS ASSOCIATION tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2022 and reinstated it effective May 15, 2022.
Are donations to CENTRAL OHIO SWIMMING COACHES & OFFICALS ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does CENTRAL OHIO SWIMMING COACHES & OFFICALS ASSOCIATION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of CENTRAL OHIO SWIMMING COACHES & OFFICALS ASSOCIATION 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 CENTRAL OHIO SWIMMING COACHES & OFFICALS ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of CENTRAL OHIO SWIMMING COACHES & OFFICALS ASSOCIATION?
The 990-N for 2025 names Melanie Ryan.

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