Nonprofit · EIN 57-0788860
SOUTH CAROLINA ASSOCIATION OF COSMETOLOGY SCHOOL
Tax-exempt · LEXINGTON, SC 29072
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $3,840 | $13,952 | -$10,112 | $103,600 | – | $103,600 |
| December 31, 2024 | 990-EZ | $6,200 | $9,617 | -$3,417 | $113,712 | – | $113,712 |
| December 31, 2023 | 990-EZ | $3,677 | $7,845 | -$4,168 | $114,210 | – | $114,210 |
| December 31, 2022 | 990-EZ | $8,939 | $4,507 | $4,432 | $118,378 | – | $118,378 |
| December 31, 2021 | 990-EZ | $7,623 | $10,254 | -$2,631 | $113,946 | – | $113,946 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $600
- Program service revenue
- $3,232
- Investment income
- $8
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $7,006
- Printing, publications and postage
- $1,114
- Other expenses
- $5,832
- Program services (functional)
- $4,867
Balance sheet and other
- Total assets, start of year
- $113,712
- Total assets, end of year
- $103,600
- Total liabilities, end of year
- –
- Net assets, end of year
- $103,600
- Cash, savings and investments
- $103,600
- Gross receipts
- $3,840
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 |
|---|---|---|---|
| ANGELA MORRISON | PRESIDENT | 10 | $0 |
| JERRY POER | VICE PRESIDENT | 1 | $0 |
| COMELITA HARRIOT | SECRETARY | 1 | $0 |
| JIMMY HARDEE | TREASURER | 1 | $0 |
| GLORIA SMITH | FINANCIAL/REPORTING SECRETARY | 5.5 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANGELA MORRISON | PRESIDENT | 10 | $0 |
| JERRY POER | VICE PRESIDENT | 1 | $0 |
| COMELITA HARRIOT | SECRETARY | 1 | $0 |
| JIMMY HARDEE | TREASURER | 1 | $0 |
| GLORIA SMITH | FINANCIAL/REPORTING SECRETARY | 5.5 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GLORIA SMITH | FINANCIAL/REPORTING SECRETARY | 5.5 | $2,768 |
| ANGELA MORRISON | PRESIDENT | 10 | $0 |
| JERRY POER | VICE PRESIDENT | 1 | $0 |
| COMELITA HARRIOT | SECRETARY | 1 | $0 |
| JIMMY HARDEE | TREASURER | 1 | $0 |
990-EZ for the year ended December 31, 2022: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANGELA MORRISON | PRESIDENT | 10 | $0 |
| JERRY POER | VICE PRESIDENT | 1 | $0 |
| COMELITA HARRIOT | SECRETARY | 1 | $0 |
| JIMMY HARDEE | TREASURER | 1 | $0 |
| GLORIA SMITH | ACCOUNTANT | 5.5 | $0 |
990-EZ for the year ended December 31, 2021: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GLORIA SMITH | ACCOUNTANT | 5.5 | $5,803 |
| ANGELA MORRISON | PRESIDENT | 10 | $0 |
| JERRY POER | VICE PRESIDENT | 1 | $0 |
| COMELITA HARRIOT | SECRETARY | 1 | $0 |
| JIMMY HARDEE | TREASURER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 201 CORLEY WOODS DR, LEXINGTON, SC 29072-3845
- Signed the 990-EZ
- GLORIA SMITH, FINANCIAL/RECORDING SECRETARY
- Phone
- (803) 776-9100
- Website
- SCBEAUTYSCHOOLS.COM
- Return prepared by
- Camp Moring & Brendle LLC
Mission
EDUCATIONAL SEMINARS
Program accomplishments
- PROVIDE EDUCATIONAL SEMINARS TO MEMBERSExpenses $4,867
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-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
- 57-0788860
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1986
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $103,600
- Income (IRS master file)
- $3,840
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $3,840 | $13,952 | $103,600 | XML |
| 990-EZ | December 2024 | $6,200 | $9,617 | $113,712 | XML |
| 990-EZ | December 2023 | $3,677 | $7,845 | $114,210 | XML |
| 990-EZ | December 2022 | $8,939 | $4,507 | $118,378 | XML |
| 990-EZ | December 2021 | $7,623 | $10,254 | $113,946 | XML |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | 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 57-0788860).
Questions about SOUTH CAROLINA ASSOCIATION OF COSMETOLOGY SCHOOL
- What is the EIN of SOUTH CAROLINA ASSOCIATION OF COSMETOLOGY SCHOOL?
- The employer identification number (EIN) of SOUTH CAROLINA ASSOCIATION OF COSMETOLOGY SCHOOL is 57-0788860.
- Is SOUTH CAROLINA ASSOCIATION OF COSMETOLOGY SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1986.
- Are donations to SOUTH CAROLINA ASSOCIATION OF COSMETOLOGY SCHOOL tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SOUTH CAROLINA ASSOCIATION OF COSMETOLOGY SCHOOL file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SOUTH CAROLINA ASSOCIATION OF COSMETOLOGY SCHOOL 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 SOUTH CAROLINA ASSOCIATION OF COSMETOLOGY SCHOOL last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of SOUTH CAROLINA ASSOCIATION OF COSMETOLOGY SCHOOL?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does SOUTH CAROLINA ASSOCIATION OF COSMETOLOGY SCHOOL have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $3,840, expenses of $13,952 and total assets of $103,600 at year end.
Other nonprofits in LEXINGTON
- MID-CAROLINA ELECTRIC COOPERATIVE INC EIN 57-0210417 · last filed 990 for 2025
- LEXMED INC EIN 57-0874078 · last filed 990 for 2025
- AMERICAN LEADERSHIP ACADEMY EIN 84-4218217 · last filed 990 for 2025
- TRUSTEES OF MEDICAL SERVICES OF AM INC EMPL HEALTH BEN PLAN 6 TR EIN 56-1388244 · last filed 990 for 2024
- SOUTH CAROLINA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION EIN 57-0650179 · last filed 990 for 2025
- YOUNG MENS CHRISTIAN ASSOCIATION-COLUMBIA EIN 57-0314423 · last filed 990 for 2025
- SOUTH CAROLINA STATE OFFICE OF RURAL HEALTH INC EIN 57-1006495 · last filed 990 for 2025
- LEXINGTON ONE SCHOOL FACILITIES CORPORATION EIN 20-3682952 · last filed 990 for 2025