Nonprofit · EIN 46-2659776
ELITE BASKEBALL FOUNDATION
Also known as LOS ANGELES ELITE
Tax-exempt (reinstated) · LOS ANGELES, CA 90045
Address and contacts
- Address (IRS master file)
- 6601 W 87TH ST, LOS ANGELES, CA 90045-3718
- Mailing address (990-N for 2025)
- 6601 W 87th St, Los Angeles CA 90045
- Principal officer (990-N for 2025)
- Russell Payne, 6601 W 87th St, Los Angeles CA 90045
California records
California keeps its own records of charities and corporations. Search them by EIN 46-2659776 or by the name ELITE BASKEBALL FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | 990-N on file |
| 2024 | August 31, 2025 | January 15, 2026 | 990-N on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990-N on file |
IRS record
- EIN
- 46-2659776
- 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
- 2018
- Accounting year ends
- August
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N60)
Revocation and reinstatement
- Exemption revoked
- January 15, 2017
- Posted by the IRS
- March 12, 2018
- Reinstated
- Effective January 15, 2017
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-N for 2025 Officer: Russell Payne | August 31, 2026 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2024 Officer: Sheila Payne | August 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: Sheila Payne | August 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: RUSSEL PAYNE | August 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Russell Payne | August 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Russell Payne | August 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: Russell Payne | August 31, 2019 | ≤ $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 46-2659776).
Questions about ELITE BASKEBALL FOUNDATION
- What is the EIN of ELITE BASKEBALL FOUNDATION?
- The employer identification number (EIN) of ELITE BASKEBALL FOUNDATION is 46-2659776.
- Is ELITE BASKEBALL FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on January 15, 2017 and reinstated it effective January 15, 2017.
- Are donations to ELITE BASKEBALL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ELITE BASKEBALL FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of ELITE BASKEBALL FOUNDATION due?
- The return for tax year 2026 (the year ending August 31, 2027) is due January 17, 2028. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ELITE BASKEBALL FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended August 31, 2026.
- Who is the principal officer of ELITE BASKEBALL FOUNDATION?
- The 990-N for 2025 names Russell Payne.
Other nonprofits in LOS ANGELES
- UNITED STATE OLYMPIC AND PARALYMPIC PROPERTIES LLC EIN 32-0570956 · last filed 990 for 2024
- LOS ANGELES SPORTS & ENTERTAINMENT COMMISSION EIN 95-4541188 · last filed 990 for 2025
- LOS ANGELES ORGANIZING COMMITTEE FOR THE OLYMPIC AND PARALYMPIC GAM EIN 47-2018941 · last filed 990 for 2024
- THE LOS ANGELES DODGERS FOUNDATION EIN 95-4623022 · last filed 990 for 2024
- SOUTHERN CALIFORNIA TENNIS ASSOCIATION EIN 95-1243600 · last filed 990 for 2024
- HOMENETMEN EIN 23-7062425 · last filed 990 for 2025
- CICLAVIA INC EIN 27-3428380 · last filed 990 for 2025
- THE PREM RAWAT FOUNDATION EIN 91-2166236 · last filed 990 for 2024
All nonprofits in LOS ANGELES · California · Recreation and sports