Nonprofit · EIN 58-2673475
ALLOW THE CHILDREN INC
Tax-exempt · FOREST, VA 24551
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $855,718 | $794,339 | $61,379 | $1,644,723 | $2,268 | $1,642,455 |
| December 31, 2024 | 990 | $831,255 | $830,354 | $901 | $1,581,668 | $592 | $1,581,076 |
| December 31, 2023 | 990 | $950,348 | $920,696 | $29,652 | $1,584,094 | $3,919 | $1,580,175 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $790,626
- Program service revenue
- $12,256
- Investment income
- $38,264
- Other revenue
- $14,572
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $80,587
- Salaries, compensation and benefits (total)
- $86,752
- Professional fundraising fees
- $0
- Accounting fees
- $1,656
- Depreciation
- $6,420
- Program services (functional)
- $727,007
- Management and general (functional)
- $54,998
- Fundraising (functional)
- $12,334
Balance sheet and other
- Total assets, start of year
- $1,581,668
- Total assets, end of year
- $1,644,723
- Total liabilities, end of year
- $2,268
- Net assets, end of year
- $1,642,455
- Land, buildings and equipment
- $371,275
- Publicly traded securities
- $13,853
- Net assets without donor restrictions
- $1,642,455
- Gross receipts
- $855,718
- Employees
- 3
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 |
|---|---|---|---|
| PASTOR LARRY BRODIE | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL S COOK | EXECUTIVE DI Trustee or director, Officer | 30 | $0 |
| SUSAN L COOK | MINISTRIES D Trustee or director | 1 | $0 |
| DOUGLAS ELDER | TREASURER Trustee or director, Officer | 1 | $0 |
| TOM GOSSLER | DIRECTOR Trustee or director | 1 | $0 |
| JAMES LAUGHLIN | DIRECTOR Trustee or director | 1 | $0 |
| TERESA MOCK | DIRECTOR Trustee or director | 1 | $0 |
| PASTOR SHEAN PHILLIPS | DIRECTOR Trustee or director | 1 | $0 |
| JEAN THURSTON | DIRECTOR Trustee or director | 1 | $0 |
| JIM WARNER | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL WHITE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PASTOR LARRY BRODIE | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL S COOK | EXECUTIVE DI Trustee or director, Officer | 30 | $0 |
| SUSAN L COOK | MINISTRIES D Trustee or director | 1 | $0 |
| DOUGLAS ELDER | TREASURER Trustee or director, Officer | 1 | $0 |
| TOM GOSSLER | DIRECTOR Trustee or director | 1 | $0 |
| JAMES LAUGHLIN | DIRECTOR Trustee or director | 1 | $0 |
| TERESA MOCK | DIRECTOR Trustee or director | 1 | $0 |
| PASTOR SHEAN PHILLIPS | DIRECTOR Trustee or director | 1 | $0 |
| JEAN THURSTON | DIRECTOR Trustee or director | 1 | $0 |
| JIM WARNER | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL WHITE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DON BOWMAN | DIRECTOR Trustee or director | – | $0 |
| PASTOR LARRY BRODIE | DIRECTOR Trustee or director | – | $0 |
| MICHAEL S COOK | EXECUTIVE DI Trustee or director, Officer | – | $0 |
| SUSAN L COOK | MINISTRIES D Trustee or director | – | $0 |
| DOUGLAS ELDER | TREASURER Trustee or director, Officer | – | $0 |
| TOM GOSSLER | DIRECTOR Trustee or director | – | $0 |
| JAMES LAUGHLIN | DIRECTOR Trustee or director | – | $0 |
| TERESA MOCK | DIRECTOR Trustee or director | – | $0 |
| PASTOR SHEAN PHILLIPS | DIRECTOR Trustee or director | – | $0 |
| JEAN THURSTON | DIRECTOR Trustee or director | – | $0 |
| JIM WARNER | DIRECTOR Trustee or director | – | $0 |
| MICHAEL WHITE | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 100 SWAN LN, FOREST, VA 24551-2647
- In care of
- % MICHAEL COOK
- Principal officer (990 for 2025)
- MICHAEL S COOK, 100 SWAN LANE, FOREST, VA 24551
- Signed the 990
- MICHAEL S COOK, EXECUTIVE DI
- Phone
- (434) 525-8866
- Website
- WWW.ALLOWTHECHILDREN.ORG
- Return prepared by
- SHACKLEFORD & WERTHMAN
Mission
RELIGIOUS AND CHILDRENS RELIEF
Program accomplishments
- SPECIAL PROJECTS - IN 2021, A BUILDING PROJECT IN BURUNDI AND OTHER VARIOUS SPECIAL PROJECTSExpenses $11,700
- SUPPORT FOR CHILDRENExpenses $455,479
- TRAINING, EQUIPPING, AND ENCOURAGING NATIONAL WORKERSExpenses $24,918
- OTHER VARIOUS PROGRAM SERVICESExpenses $234,910 · revenue $12,256
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
- 58-2673475
- 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
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X022)
- Assets (IRS master file)
- $1,644,723
- Income (IRS master file)
- $855,718
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $855,718 | $794,339 | $1,644,723 | XML |
| 990 | December 2024 | $831,255 | $830,354 | $1,581,668 | XML |
| 990 | December 2023 | $950,348 | $920,696 | $1,584,094 | XML |
| 990 | December 2022 | $1,050,469 | $992,340 | $1,554,671 | 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 58-2673475).
Questions about ALLOW THE CHILDREN INC
- What is the EIN of ALLOW THE CHILDREN INC?
- The employer identification number (EIN) of ALLOW THE CHILDREN INC is 58-2673475.
- Is ALLOW THE CHILDREN INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to ALLOW THE CHILDREN INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ALLOW THE CHILDREN 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 ALLOW THE CHILDREN 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 ALLOW THE CHILDREN 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 ALLOW THE CHILDREN INC?
- The 990 for the year ended December 31, 2025 names MICHAEL S COOK.
- Who are the officers and directors of ALLOW THE CHILDREN INC?
- The 990 for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does ALLOW THE CHILDREN INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $855,718, expenses of $794,339 and total assets of $1,644,723 at year end.
Other nonprofits in FOREST
- WORLD HELP EIN 54-1615454 · last filed 990 for 2026
- HOPE OUT LOUD EIN 90-0595714 · last filed 990 for 2025
- HIDDEN WITH CHRIST MINISTRIES EIN 33-0932561 · last filed 990 for 2025
- KNOWING JESUS MINISTRIES EIN 54-2048871 · last filed 990 for 2025
- GLOBAL SCHOOL OF SPORTS MINISTRY EIN 45-4079610 · last filed 990-EZ for 2025
- OUR FATHERS HOUSE INC EIN 82-3235954 · last filed 990-EZ for 2025
- FELLOWSHIP OF THE INEXHAUSTIBLE CUP INC EIN 46-4382783 · last filed 990 for 2025
- NORM GEISLER INTERNATIONAL MINISTRIES INC EIN 74-2967249 · last filed 990-EZ for 2025