Nonprofit · EIN 84-4977151
SHELBY FRIENDS OF THE PARKS
Tax-exempt (reinstated) · SHELBY, NC 28151
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-EZ | $601 | $7,163 | -$6,562 | $33,144 | – | $33,144 |
Financial details: 990-EZ for the year ended June 30, 2025
Revenue
- Program service revenue
- $601
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $695
- Other expenses
- $6,468
- Program services (functional)
- $6,607
Balance sheet and other
- Total assets, start of year
- $39,953
- Total assets, end of year
- $33,144
- Total liabilities, end of year
- –
- Net assets, end of year
- $33,144
- Cash, savings and investments
- $33,144
- Gross receipts
- $601
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SALLY ROYSTER | PRESIDENT | 3 | $0 |
| ALAN FORD | SECRETARY | 1 | $0 |
| CHUCK HAMILTON | TREASURER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2753, SHELBY, NC 28151-2753
- In care of
- % JUSTIN MERRITT
- Mailing address (990-N for 2024)
- PO BOX 2753, SHELBY NC 28151
- Principal officer (990-N for 2024)
- SALLY ROYSTER, PO BOX 2753, SHELBY NC 28151
- Signed the 990-EZ
- SALLY ROYSTER, PRESIDENT
- Phone
- (704) 482-6675
- Return prepared by
- GRAGG & GRAGG LLP
Mission
SHELBY FRIENDS OF THE PARKS OPERATES EXCLUSIVELY FOR CHARITABLE PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION RAISES FUNDS AND PROVIDES FINANCIAL SUPPORT FOR THE CITY OF SHELBYS DEPARTMENT OF PARKS AND RECREATION. ITS ACTIVITIES INCLUDE ORGANIZING COMMUNITY FUNDRAISING EVENTS, RECEIVING CHARITABLE DONATIONS, AND MANAGING SPECIAL PROGRAMS DESIGNED TO IMPROVE AND EXPAND PUBLIC PARKS, RECREATION FACILITIES, AND COMMUNITY EVENTS. THE FUNDS RAISED BY THE ORGANIZATION HELP SUPPLEMENT AND SUBSIDIZE THE CITYS PARKS AND RECREATION BUDGET, ENSURING THAT RESIDENTS OF ALL AGES HAVE ACCESS TO SAFE, INCLUSIVE, AND WELL- MAINTAINED SPACES FOR RECREATION AND LEISURE.SHELBY FRIENDS OF THE PARKS WORKS IN CLOSE COOPERATION WITH THE CITY OF SHELBY TO IDENTIFY PRIORITY PROJECTS AND TO ENSURE THAT ALL FUNDS ARE USED TO ENHANCE THE COMMUNITYS PARKS, RECREATION, AND CULTURAL OPPORTUNITIES FOR THE PUBLIC BENEFIT.
Program accomplishments
- RAISES FUNDS AND PROVIDES FINANCIAL SUPPORT TO ENHANCE AND EXPAND THE CITY OF SHELBYS PARKS, RECREATION PROGRAMS, AND COMMUNITY FACILITIES FOR PUBLIC BENEFIT.Expenses $6,607
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990-EZ on file |
| 2023 | June 30, 2024 | November 15, 2024 | Check at the IRS |
IRS record
- EIN
- 84-4977151
- 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
- 2023
- Accounting year ends
- June
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N11)
- Assets (IRS master file)
- $33,144
- Income (IRS master file)
- $601
Revocation and reinstatement
- Exemption revoked
- May 15, 2023
- Posted by the IRS
- August 14, 2023
- Reinstated
- Effective May 15, 2023
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 | June 2025 | $601 | $7,163 | $33,144 | XML |
| 990-N for 2024 Officer: SALLY ROYSTER | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: SALLY ROYSTER | 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 84-4977151).
Questions about SHELBY FRIENDS OF THE PARKS
- What is the EIN of SHELBY FRIENDS OF THE PARKS?
- The employer identification number (EIN) of SHELBY FRIENDS OF THE PARKS is 84-4977151.
- Is SHELBY FRIENDS OF THE PARKS tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2023 and reinstated it effective May 15, 2023.
- Are donations to SHELBY FRIENDS OF THE PARKS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SHELBY FRIENDS OF THE PARKS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SHELBY FRIENDS OF THE PARKS due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SHELBY FRIENDS OF THE PARKS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended June 2025.
- Who is the principal officer of SHELBY FRIENDS OF THE PARKS?
- The 990-N for 2024 names SALLY ROYSTER.
- Who are the officers and directors of SHELBY FRIENDS OF THE PARKS?
- The 990-EZ for the year ended June 30, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SHELBY FRIENDS OF THE PARKS have?
- On its 990-EZ for the year ended June 30, 2025 it reported revenue of $601, expenses of $7,163 and total assets of $33,144 at year end.
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All nonprofits in SHELBY · North Carolina · Recreation and sports