Nonprofit · EIN 26-0425670
SMYRNA BASKETBALL INC
Tax-exempt · SMYRNA, GA 30080
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $145,000 | $148,750 | -$3,750 | -$1,992 | $0 | -$1,992 |
| December 31, 2024 | 990 | $139,500 | $142,590 | -$3,090 | $1,758 | $0 | $1,758 |
| December 31, 2023 | 990 | $151,000 | $150,975 | $25 | $4,848 | $0 | $4,848 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $145,000
- Membership dues
- $145,000
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $33,300
- Program services (functional)
- $148,750
Balance sheet and other
- Total assets, start of year
- $1,758
- Total assets, end of year
- -$1,992
- Total liabilities, end of year
- $0
- Net assets, end of year
- -$1,992
- Gross receipts
- $145,000
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2007
- State of legal domicile
- GA
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 |
|---|---|---|---|
| Vans Nelson | President Officer | 30 | $0 |
| Theresa Clay | Vice President Officer | 25 | $0 |
| April Nelson | Secretary Officer | 25 | $0 |
| Rodney Glass | Treasurer Officer | 5 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Vans Nelson | President Officer | 30 | $0 |
| Theresa Clay | Vice President Officer | 25 | $0 |
| April Nelson | Secretary Officer | 25 | $0 |
| Rodney Glass | Treasurer Officer | 5 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Vans Nelson | President Officer | 30 | $0 |
| Theresa Clay | Vice President Officer | 25 | $0 |
| April Nelson | Secretary Officer | 25 | $0 |
| Rodney Glass | Treasurer Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 4480 SOUTH COBB DRIVE SUITE H217, SMYRNA, GA 30080-6990
- In care of
- % RODNEY GLASS
- Principal officer (990 for 2025)
- Vans Nelson, 4480 South Cobb Drive H217, Smyrna, GA 30080
- Signed the 990
- Rodney Glass, Treasurer
- Phone
- (678) 612-6591
- Website
- SmyrnaBasketball.net
Mission
Wholesome athletic activities.
Program accomplishments
- Met all goals set for the year.Expenses $148,750
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
- 26-0425670
- 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
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N62)
- Assets (IRS master file)
- $1,992
- Income (IRS master file)
- $145,000
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $145,000 | $148,750 | -$1,992 | XML |
| 990 | December 2024 | $139,500 | $142,590 | $1,758 | XML |
| 990 | December 2023 | $151,000 | $150,975 | $4,848 | XML |
| 990 | December 2022 | $122,500 | $122,240 | $4,823 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 26-0425670).
Questions about SMYRNA BASKETBALL INC
- What is the EIN of SMYRNA BASKETBALL INC?
- The employer identification number (EIN) of SMYRNA BASKETBALL INC is 26-0425670.
- Is SMYRNA BASKETBALL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to SMYRNA BASKETBALL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SMYRNA BASKETBALL 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 SMYRNA BASKETBALL 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 SMYRNA BASKETBALL 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 SMYRNA BASKETBALL INC?
- The 990 for the year ended December 31, 2025 names Vans Nelson.
- Who are the officers and directors of SMYRNA BASKETBALL INC?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does SMYRNA BASKETBALL INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $145,000, expenses of $148,750 and total assets of -$1,992 at year end.
Other nonprofits in SMYRNA
- GREATER GEORGIA BASKETBALL OFFICIALS INC EIN 47-3029834 · last filed 990 for 2025
- RHYNE PARK GIRLS SOFTBALL ASSOCIATION INC EIN 58-1900809 · last filed 990 for 2025
- CAMPBELL CHEER BOOSTER CLUB INC EIN 88-1218484 · last filed 990 for 2025
- ATLANTA MABL MSBL EIN 86-3421251 · last filed 990 for 2024
- WEST SMYRNA SWIM AND TENNIS CLUB EIN 58-1400517 · last filed 990 for 2024
- COLLEGIATE PADDLESPORTS ASSOCIATION INC EIN 47-2473282 · last filed 990-EZ for 2025
- CAMPBELL HIGH SCHOOL SOCCER BOOSTER CLUB INC EIN 47-2840078 · last filed 990-EZ for 2025
- CAMPBELL HIGH SCHOOL SOFTBALL BOOSTER CLUB INC EIN 81-2451396 · last filed 990-N for 2025