Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
Cookeville Cosmetology School Inc.
EIN 82-4658020 • 501(c)3 • Cookeville, TN
Pub. 78 Eligible990-N Coverage
Profile
Education
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.73x
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 6.9% of source-year revenue.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
79th percentile
Faster revenue growth than 79% of similar nonprofits.
Balance Sheet
Assets
Up$254,086
Up $96,495 (+61%) from 2023
Liabilities
Up$185,972
Up $28,478 (+18%) from 2023
Net Assets
Up$68,114
Up $68,017 (+70121%) from 2023
Revenue
Up$225,792
Up $55,867 (+33%) from 2023
Expenses
Up$202,806
Up $34,282 (+20%) from 2023
Net Income
Up$22,986
Up $21,585 (+1541%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $254,086
- Liabilities
- $185,972
- Net assets
- $68,114
- Revenue
- $225,792
- Expenses
- $202,806
- Net income
- $22,986
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 10, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $225,792
Mission and Program Overview
Mission
Education
Educational institution for cosmetology in pursuit of licensure
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $73,921 | $66,627 | ▼ $7,294 |
| Pledges and Grants Receivable | $71,498 | $61,503 | ▼ $9,995 |
| Accounts Receivable | $49,574 | $41,037 | ▼ $8,537 |
| Cash and Non-Interest-Bearing Accounts | $28,735 | $28,768 | ▲ $33 |
| Inventories for Sale or Use | $12,162 | $12,660 | ▲ $498 |
| Prepaid Expenses and Deferred Charges | $49 | $49 | → $0 |
| Total Assets | $274,446 | $254,086 | ▼ $20,360 |
| Other Assets Total | $38,507 | $43,442 | ▲ $4,935 |
| Liabilities | |||
| Other Liabilities | $121,083 | $102,258 | ▼ $18,825 |
| Unsecured Notes Loans Payable | $39,359 | $37,986 | ▼ $1,373 |
| Deferred Revenue | $66,467 | $36,327 | ▼ $30,140 |
| Accounts Payable and Accrued Expenses | $2,410 | $9,401 | ▲ $6,991 |
| Total Liabilities | $229,319 | $185,972 | ▼ $43,347 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $45,127 | $68,114 | ▲ $22,987 |
| Total Net Assets Fund Balance | $45,127 | $68,114 | ▲ $22,987 |
| Total Liabilities and Net Assets / Fund Balance | $274,446 | $254,086 | ▼ $20,360 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $63,359 | $92,073 | $155,432 |
| Equipment | $3,268 | $7,786 | $11,054 |
| Other Assets Org | $14,981 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Melissa Smith | President | PT | $15,600 | $15,600 |
Board Members and Trustees
| Name | Title |
|---|---|
| Shea Smith | Director |
| James Smith | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $16,921
- Program Service Revenue
- $205,806
- Investment Income
- $3,065
- Other Revenue
- $0
- All Other Contributions
- $16,921
- Change in Net Assets
- $22,986
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $131,950 |
| Salaries, Compensation, and Employee Benefits | $70,856 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $49,460 | - | - | $49,460 |
| Depreciation Depletion | $23,594 | - | - | $23,594 |
| Occupancy | $22,435 | - | - | $22,435 |
| All Other Expenses | $533 | $16,665 | - | $17,198 |
| Current Officers, Directors, Trustees, and Key Employees | - | $15,600 | - | $15,600 |
| Fees for Services Accounting | - | $8,325 | - | $8,325 |
| Interest | - | $6,686 | - | $6,686 |
| Payroll Taxes | $3,784 | $1,193 | - | $4,977 |
| Fees for Services Management | - | $2,456 | - | $2,456 |
| Office Expenses | - | $2,196 | - | $2,196 |
| Other Employee Benefits | - | $819 | - | $819 |
| Conferences and Meetings | $380 | $185 | - | $565 |
| Other Expenses | $37,111 | $419 | - | $419 |
| Advertising | - | $333 | - | $333 |
| Total Functional Expenses | $137,297 | $65,509 | $0 | $202,806 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Royalty Financing Fees | $71,498 |
| Operating Lease Liabilities | $30,760 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Officer directors etc family relationship Part VI line 2
“Melissa Smith (President) is mother to James Smith (Secretary)”
Form 990 governing body review Part VI line 11
“The draft Form 990 is prepared by the outside accountant and reviewed by the Executive Director and Treasurer. Once finalized, it is provided to all members of the governing body for informational purposes prior to filing.”
Conflict of interest policy compliance Part VI line 12C
“The organization has a written conflict of interest policy that applies to all officers, directors, and key employees. Each covered individual is required to complete and sign an annual conflict of interest disclosure statement. The Board of Directors reviews all disclosures, and any potential conflicts are addressed in accordance with the policy. When a conflict is identified, the interested individual must abstain from discussion and voting on the matter. The deliberations and decisions regarding conflicts are documented in the minutes of the applicable board meeting.”
CEO executive director top management comp Part VI line 15A
“The compensation for the Executive Director and other key employees is reviewed annually by the Board of Directors. The process includes reviewing compensation data from similarly sized nonprofit cosmetology schools and comparable vocational education organizations in the region. The Treasurer presents this data to the board for consideration. All decisions are made by individuals without a conflict of interest and are documented in the minutes of the meeting at which the compensation was approved.”
Other officer or key employee compensation Part VI line 15B
“The compensation for the Executive Director and other key employees is reviewed annually by the Board of Directors. The process includes reviewing compensation data from similarly sized nonprofit cosmetology schools and comparable vocational education organizations in the region. The Treasurer presents this data to the board for consideration. All decisions are made by individuals without a conflict of interest and are documented in the minutes of the meeting at which the compensation was approved.”
Governing documents etc available to public Part VI line 19
“The organizations governing documents, conflict of interest policy, and financial statements are available to the public upon written request to the organizations main office. Requests may be made by mail or email, and copies are provided in accordance with IRS public disclosure requirements.”
Filing and Contact Details
Filer
- Filer Name
- Cookeville Cosmetology School Inc
- EIN
- 82-4658020
- In Care Of
- % Melissa Smith
- Address
- 845 Spring Valley, Cookeville, TN 38501
Signing Officer
- Name
- Melissa Smith
- Title
- Executive Director
- Phone
- 9312522967
- Signed
- 2025-05-10
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 2018
- Legal Domicile
- Tn
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 4
Preparer
- Firm
- BackofficeUS Incorporated
- Address
- PO Box 186, Cookeville, TN 38503
- Preparer
- Victoria Bostic
- Phone
- 6153395052
Supplemental Narrative
Additional Explanations
Explanation of other changes in net assets or fund balances Part XI line 9
“Rounding”
Raw XML Appendix354 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2410 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 9401 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 49574 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 41037 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Educational institution for cosmetology in pursuit of licensure |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 333 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 333 |
| IRS990/AllOtherContributionsAmt | 0 | 16921 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 16665 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 533 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 17198 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Melissa Smith |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9315283787 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 845 Spring Valley |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Cookeville |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 38501 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 28735 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 28768 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 15600 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 15600 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 185 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 380 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 565 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 16921 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3065 |
| IRS990/CYOtherExpensesAmt | 0 | 131950 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 205806 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 22986 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 70856 |
| IRS990/CYTotalExpensesAmt | 0 | 202806 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 225792 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 66467 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 36327 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 23594 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 23594 |
| IRS990/Desc | 0 | During the year, the school provided cosmetology training to 29 students, preparing them for state licensure and employment in the beauty industry. The curriculum included classroom instruction and hands-on salon training at reduced cost to the public. Students participated in community service projects, offering free or low-cost haircuts, manicures, and skincare treatments to underserved populations. 87% of students graduated and 100% of graduates obtained cosmetology licenses. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 137297 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 8325 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8325 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 2456 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 2456 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Melissa Smith |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | James Smith |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Shea Smith |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 15600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2018 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 225792 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 6686 |
| IRS990/InterestGrp/TotalAmt | 0 | 6686 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 12162 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 12660 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3065 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3065 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 99859 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 73921 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 66627 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 166486 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Educational institution for cosmetology in pursuit of licensure |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 45127 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 68114 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 45127 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 68114 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 22435 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 22435 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2196 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2196 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 38507 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 43442 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 1 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 819 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 819 |
| IRS990/OtherExpensesGrp/Desc | 0 | Books student kits product |
| IRS990/OtherExpensesGrp/Desc | 1 | Bank charges donations ins |
| IRS990/OtherExpensesGrp/Desc | 2 | Training licenses and accre |
| IRS990/OtherExpensesGrp/Desc | 3 | Printing postage publicati |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1477 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 9155 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 419 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 37111 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 37111 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1477 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 9155 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 419 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 121083 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 102258 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 49460 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 49460 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1193 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 3784 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 4977 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 71498 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 61503 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 49 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 49 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | School Tuition |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Student service fees |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 193977 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 11829 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 193977 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 11829 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 22986 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 205806 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 3268 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 7786 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 11054 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 63359 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 92073 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 155432 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 28461 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 14981 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Operating Right of use assets |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | ERTC Receivable |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 30760 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 71498 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Operating Lease Liabilities |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Royalty Financing Fees |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 66627 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 43442 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 102258 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Melissa Smith (President) is mother to James Smith (Secretary) |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The draft Form 990 is prepared by the outside accountant and reviewed by the Executive Director and Treasurer. Once finalized, it is provided to all members of the governing body for informational purposes prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The organization has a written conflict of interest policy that applies to all officers, directors, and key employees. Each covered individual is required to complete and sign an annual conflict of interest disclosure statement. The Board of Directors reviews all disclosures, and any potential conflicts are addressed in accordance with the policy. When a conflict is identified, the interested individual must abstain from discussion and voting on the matter. The deliberations and decisions regarding conflicts are documented in the minutes of the applicable board meeting. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The compensation for the Executive Director and other key employees is reviewed annually by the Board of Directors. The process includes reviewing compensation data from similarly sized nonprofit cosmetology schools and comparable vocational education organizations in the region. The Treasurer presents this data to the board for consideration. All decisions are made by individuals without a conflict of interest and are documented in the minutes of the meeting at which the compensation was approved. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The compensation for the Executive Director and other key employees is reviewed annually by the Board of Directors. The process includes reviewing compensation data from similarly sized nonprofit cosmetology schools and comparable vocational education organizations in the region. The Treasurer presents this data to the board for consideration. All decisions are made by individuals without a conflict of interest and are documented in the minutes of the meeting at which the compensation was approved. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The organizations governing documents, conflict of interest policy, and financial statements are available to the public upon written request to the organizations main office. Requests may be made by mail or email, and copies are provided in accordance with IRS public disclosure requirements. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Rounding |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Officer directors etc family relationship Part VI line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Explanation of other changes in net assets or fund balances Part XI line 9 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 274446 |
| IRS990/TotalAssetsEOYAmt | 0 | 254086 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 274446 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 254086 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 16921 |
| IRS990/TotalEmployeeCnt | 0 | 4 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 65509 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 137297 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 202806 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 229319 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 185972 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 229319 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 185972 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 45127 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 68114 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 137297 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 205806 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 15600 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 208871 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 225792 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 274446 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 254086 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 39359 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 37986 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MELISSA SMITH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9312522967 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Cookeville Cosmetology School Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COOK |
| ReturnHeader/Filer/EIN | 0 | 824658020 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Melissa Smith |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 845 Spring Valley |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Cookeville |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 38501 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 472678134 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BackofficeUS Incorporated |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO Box 186 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Cookeville |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 38503 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6153395052 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-04 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | VICTORIA BOSTIC |
| ReturnHeader/ReturnTs | 0 | 2025-09-04T16:48:13-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.