Nonprofit · EIN 47-2659754
WESTERN NORTH CAROLINA YOUTH SPORTS ASSOCIATION
Tax-exempt · ASHEVILLE, NC 28815
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $215,514 | $77,191 | $138,323 | $179,030 | $21,547 | $157,483 |
| December 31, 2024 | 990-EZ | $58,957 | $59,016 | -$59 | $19,157 | $0 | $19,157 |
| December 31, 2023 | 990-EZ | $62,410 | $66,636 | -$4,226 | $19,216 | $0 | $19,216 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $176,247
- Program service revenue
- $39,267
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $2,816
- Accounting fees
- $5,525
- Occupancy
- $10,020
- Program services (functional)
- $55,901
- Management and general (functional)
- $21,290
Balance sheet and other
- Total assets, start of year
- $19,160
- Total assets, end of year
- $179,030
- Total liabilities, end of year
- $21,547
- Net assets, end of year
- $157,483
- Land, buildings and equipment
- $24,000
- Net assets without donor restrictions
- $157,483
- Gross receipts
- $215,514
- Employees
- 0
- Year formed
- 2015
- State of legal domicile
- NC
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 |
|---|---|---|---|
| BRIAN MOSEMAN | PRESIDENT Officer | 20 | $0 |
| JOSH COMSTOCK | VICE PRESIDENT AND SECRETARY Officer | 10 | $0 |
| SARAH GASPERSON | TREASURER Officer | 1 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRIAN MOSEMAN | PRESIDENT | 20 | $0 |
| JOSH COMSTOCK | VICE PRESIDENT AND SECRETARY | 10 | $0 |
| SARAH GASPERSON | TREASURER | 1 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRIAN MOSEMAN | PRESIDENT | 20 | $0 |
| JOSH COMSTOCK | VICE PRESIDENT AND SECRETARY | 10 | $0 |
| SARAH GASPERSON | TREASURER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 9754, ASHEVILLE, NC 28815-0754
- In care of
- % SARAH GASPERSON
- Signed the 990
- SARAH GASPERSON, TREASURER
- Phone
- (828) 775-4464
- Website
- WNCYSA.ORG
- Return prepared by
- SLG CPA PLLC
Mission
WESTERN NORTH CAROLINA YOUTH SPORTS ASSOCIATION (WNCYSA), HAS THE SOLE MISSION OF OFFERING BASEBALL AND SOFTBALL FOR OUR COMMUNITY. WE PROMOTE BUILDING STEAM IN OUR KIDS TO BE WELL ROUNDED, HEALTHY AND PRODUCTIVE CITIZENS. STEAM STANDS FOR SPORTSMANSHIP, TEAMWORK, ESTEEM, AC
Program accomplishments
- 2025 WAS OUR ELEVENTH YEAR SERVING THE COMMUNITY. WE WERE DRASTICALLY HURT BY HURRICANE HELENE WITH SIGNIFICANT DAMAGE TO OUR FIELDS. WE WERE ABLE TO CONTINUE OUR MISSION THIS YEAR AND WORK ON RESTORING OUR FACILITIESExpenses $55,901
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 47-2659754
- 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
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $179,030
- Income (IRS master file)
- $215,514
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $215,514 | $77,191 | $179,030 | IRS |
| 990-EZ | December 2024 | $58,957 | $59,016 | $19,157 | XML |
| 990-EZ | December 2023 | $62,410 | $66,636 | $19,216 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | 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 47-2659754).
Questions about WESTERN NORTH CAROLINA YOUTH SPORTS ASSOCIATION
- What is the EIN of WESTERN NORTH CAROLINA YOUTH SPORTS ASSOCIATION?
- The employer identification number (EIN) of WESTERN NORTH CAROLINA YOUTH SPORTS ASSOCIATION is 47-2659754.
- Is WESTERN NORTH CAROLINA YOUTH SPORTS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to WESTERN NORTH CAROLINA YOUTH SPORTS ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WESTERN NORTH CAROLINA YOUTH SPORTS ASSOCIATION 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 WESTERN NORTH CAROLINA YOUTH SPORTS ASSOCIATION 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 WESTERN NORTH CAROLINA YOUTH SPORTS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of WESTERN NORTH CAROLINA YOUTH SPORTS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does WESTERN NORTH CAROLINA YOUTH SPORTS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $215,514, expenses of $77,191 and total assets of $179,030 at year end.
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