Nonprofit · EIN 52-1553149
SPENCERVILLE YOUTH ATHLETIC ASSOCIATION
Tax-exempt (reinstated) · SPENCERVILLE, OH 45887
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $77,388 | $94,613 | -$17,225 | $45,245 | $0 | $45,245 |
| December 31, 2024 | 990-EZ | $80,267 | $80,247 | $20 | $62,470 | $0 | $62,470 |
| December 31, 2023 | 990-EZ | $77,751 | $63,635 | $14,116 | $62,450 | $0 | $62,450 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $29,204
- Program service revenue
- $48,184
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Occupancy
- $1,012
- Other expenses
- $93,601
Balance sheet and other
- Total assets, start of year
- $62,470
- Total assets, end of year
- $45,245
- Total liabilities, end of year
- $0
- Net assets, end of year
- $45,245
- Cash, savings and investments
- $45,245
- Gross receipts
- $77,388
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Christopher Boop | Vice President | 1 | $0 |
| Nate Pohlman | President | 1 | $0 |
| Emily McPheron | General Treasurer | 1 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Christopher Boop | Vice President | 1 | $0 |
| Nate Pohlman | President | 4 | $0 |
| Emily McPheron | General Treasurer | 3 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Christopher Boop | Vice President | 1 | $0 |
| Nate Pohlman | President | 4 | $0 |
| Emily McPheron | General Treasurer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 73, SPENCERVILLE, OH 45887-0073
- In care of
- % JEFF REX
- Mailing address (990-N for 2020)
- PO Box 73, Spencerville OH 45887
- Principal officer (990-N for 2020)
- Christopher Boop, PO Box 73, Spencerville OH 45887
- Signed the 990-EZ
- Emily McPheron, treasurer
- Phone
- (614) 404-0629
Mission
The purpose of the association shall be to develop non-school supported youth athletics with the spencerville school district, providing youth sports in football, cheer, baseball, softball, soccer, basketball, volleyball, and track without turning any youth away due to financial reasons, we encourage and promote good sportsmanship with players, coaches, and spectators.
Program accomplishments
- In 2025 our youth program continued to grow and excel. we were once again able to replenish very old outdated equipment in various sports thru donations. our basketball program had multiple teams advance to championship rounds in tournament. our indoor soccer program and soccer program increased in numbers. Our cheer program participated and won in many competitions. we again had a community kickoff night highlighting all of our baseball/softball players which was well received by the parents and community.
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-EZ 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
- 52-1553149
- 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
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $45,245
- Income (IRS master file)
- $77,388
Revocation and reinstatement
- Exemption revoked
- May 15, 2017
- Posted by the IRS
- August 16, 2017
- Reinstated
- Effective May 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-EZ | December 2025 | $77,388 | $94,613 | $45,245 | XML |
| 990-EZ | December 2024 | $80,267 | $80,247 | $62,470 | XML |
| 990-EZ | December 2023 | $77,751 | $63,635 | $62,450 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Christopher Boop | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Christopher Trent Boop | December 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 52-1553149).
Questions about SPENCERVILLE YOUTH ATHLETIC ASSOCIATION
- What is the EIN of SPENCERVILLE YOUTH ATHLETIC ASSOCIATION?
- The employer identification number (EIN) of SPENCERVILLE YOUTH ATHLETIC ASSOCIATION is 52-1553149.
- Is SPENCERVILLE YOUTH ATHLETIC ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2017 and reinstated it effective May 15, 2017.
- Are donations to SPENCERVILLE YOUTH ATHLETIC ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPENCERVILLE YOUTH ATHLETIC 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 SPENCERVILLE YOUTH ATHLETIC 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 SPENCERVILLE YOUTH ATHLETIC ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SPENCERVILLE YOUTH ATHLETIC ASSOCIATION?
- The 990-N for 2020 names Christopher Boop.
- Who are the officers and directors of SPENCERVILLE YOUTH ATHLETIC ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SPENCERVILLE YOUTH ATHLETIC ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $77,388, expenses of $94,613 and total assets of $45,245 at year end.
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- AMERICAN SINGLE SHOT RIFLE ASSOC EIN 34-1257495 · last filed 990-EZ for 2026
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