Sand Mountain Cooperative Education Center
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The Center shall house and support programs that facilitate freedom, community-centered development, and cooperative education.
- Income
- $68,287
- Spending
- $80,573
- Reserves
- 4.1 months of spending
- Largest source of income
- donations and private grants, 100%
Source: Form 990EZ for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990EZ for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $26,400 spent. Cooperative Development. The purpose of the cooperative development program is to grow the SMCEC and accomplish the mission of the organization by growing cooperative education and community-centered development through worker-owned businesses. Program accomplishments include founding and securing long-term funding for the Alabama Center for Employee Ownership, another 501c3 nonprofit, which serves as a central resource hub for employee ownership in Alabama. SMCECs cooperative development team built a national network to support successful employee ownership transitions in Alabama, which includes support from experts and funders. The cooperative development team also performed outreach and education on the social and economic benefits of employee ownership to over 150 people and served 3 Alabama businesses in exploring employee ownership options. In order to accomplish this work, the board contracted a returning Lamplight staff member who now resides in Alabama for the purposes of accomplishing this program.
- $22,744 spent. Lamplight Summer Camp Session Two. This session was the standard three week session of Lamplight which SMCEC has run since 2019 in Guntersville, AL. This session was in July and was open to returning campers and new campers. The session served 15 campers. Many youth in our service areas lack structured activities in the summer and school year due to institutional deficits, economic limitations, transportation issues, or parental commitments. Lamplight addresses these needs by offering enriching summer experiences that foster civic engagement, leadership skills, and a sense of community, while also covering basic needs such as childcare, food, and transportation free of charge.
- $17,168 spent. Lamplight Summer Camp Session One. This session marked Lamplights first expansion and was the beginning of youth programming in Birmingham. Lamplight Summer Camp is a free, immersive summer program designed to cultivate leadership among teenagers through self-governance and community service projects. The program served 10 new campers in the Birmingham area over a three week period, with camp running Monday through Friday from 9am-7pm and 9am-9pm on Fridays. On top of providing community-centered cooperative education to campers, Lamplight provided lunch and dinner to all campers and transportation for 7 out of the 10 campers.
Source: Form 990EZ for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending March 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 2018.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.