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    <ReturnTs>2026-06-02T19:19:15Z</ReturnTs>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
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        <BusinessNameLine1Txt>D-1 ELITE</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>D-1E</BusinessNameControlTxt>
      <PhoneNum>4253279871</PhoneNum>
      <USAddress>
        <AddressLine1Txt>625 Ell Rd</AddressLine1Txt>
        <CityNm>Camano Island</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98282</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Jared Stohl</PersonNm>
      <PersonTitleTxt>Director</PersonTitleTxt>
      <PhoneNum>4253279871</PhoneNum>
      <SignatureDt>2026-06-02</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <WebsiteAddressTxt>www.D1Elite.com</WebsiteAddressTxt>
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      <SalariesOtherCompEmplBnftAmt>89795</SalariesOtherCompEmplBnftAmt>
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      <PrimaryExemptPurposeTxt>Our program is dedicated to fostering youth development through structured basketball training and competitive tournament play. We aim to teach fundamental and advanced basketball skills, promote teamwork, discipline, and sportsmanship, and provide a positive environment where young athletes can grow both on and off the court.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>Provided over 32 team practices, 16 sessions of skill training, and 7 to 8 tournaments (3 to 4 games each) for 13 teams, serving roughly 110 youth athletes between the ages of 10 and 17.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>126033</ProgramServiceExpensesAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Joseph Fridrich</PersonNm>
        <TitleTxt>Director of Operations</TitleTxt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>WA</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>Jared Stohl</PersonNm>
        <USAddress>
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          <CityNm>Camano Island</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98282</ZIPCd>
        </USAddress>
        <PhoneNum>4253279871</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
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      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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        <CurrentTaxYearMinus3YearsAmt>104080</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>105236</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105734</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus1YearAmt>105734</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>125796</CurrentTaxYearAmt>
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      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
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    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising &amp; Marketing - $601; Jerseys and Gear - $6,334; Legal Services $90; Meals &amp; Entertainment $1,894; Software and Subscriptions - $1,491; Tournament Costs $20,903</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 20 is due to Reconciliation of Payroll liabilities in 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>D-1 Elite is a small nonprofit organization operated primarily by a limited number of volunteers. Due to an inadvertent oversight regarding the filing deadline, the organization's Form 990-EZ was not filed timely. Upon becoming aware of the missed deadline, we immediately took steps to prepare and submit the return. We have implemented procedures to better track filing deadlines and ensure timely compliance in future years.</ExplanationTxt>
    </ReasonableCauseExplanation>
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