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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 56-2473712

HOOP-OLOGY

Tax-exempt (reinstated) · COLUMBIA, SC 29221

Financials

$23K$12K2021$45K$42K2023$43K$41K2024
Revenue Expenses · by fiscal year end
Financials of HOOP-OLOGY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$42,924$40,849$2,075$8,223$0$8,223
December 31, 2023990$44,528$42,343$2,185$6,148$0$6,148
December 31, 2021990$22,578$11,975$10,603$14,235$0$14,235
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$42,924
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$225
Program services (functional)
$33,399
Management and general (functional)
$7,450

Balance sheet and other

Total assets, start of year
$6,148
Total assets, end of year
$8,223
Total liabilities, end of year
$0
Net assets, end of year
$8,223
Net assets without donor restrictions
$8,223
Gross receipts
$42,924
Employees
0
State of legal domicile
SC

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
JAMES ABRAMSPRESIDENT
Officer
5$0
KEVIN HARTSECRATARY
Officer
2$0
MELTON HUDGENSTREASURER
Officer
2$0
990 for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
JAMES ABRAMSPRESIDENT
Officer
5$0
KEVIN HARTSECRETARY
Officer
2$0
MELTON HUDGENSTREASURER
Officer
2$0
JAMES ABRAMSPRESIDENT
Officer
5$0
KEVIN HARTSECRATARY
Officer
2$0
MELTON HUDGENSTREASURER
Officer
2$0
990 for the year ended December 31, 2021: 6 people
NameTitleHours / weekCompensation
JAMES ABRAMSPRESIDENT
Officer
10$0
KEVIN HARTSECRETARY
Officer
5$0
MELTON HUDGENSTREASURER
Officer
5$0
JAMES ABRAMSPRESIDENT
Officer
10$0
KEVIN HARTSECRATARY
Officer
5$0
MELTON HUDGENSTREASURER
Officer
5$0

Address and contacts

Address (IRS master file)
PO BOX 21502, COLUMBIA, SC 29221-1502
In care of
% JAMES W ABRAMS III
Principal officer (990 for 2024)
JAMES W ABRAMS II, 309 MYLES AVENUE, COLUMBIA, SC 29203
Signed the 990
JAMES ABRAMS, PRESIDENT
Phone
(803) 546-0354
Return prepared by
APRIL TAX INC

Mission

TRAINING RELATED TO SPORTS AND PHYSICAL FITNESS

990 for the year ended December 31, 2024

Program accomplishments

  • PARTICIPANTS PROVIDE FEES FOR CAMP ACTIVITIES
    revenue $42,924
  • ORGANIZATIONAL GENERAL EXPENSES AND MANAGEMENT TO RUN LEAGUE
    Expenses $7,450
  • LEAGUE EXPENSES FOR STAFF AND TROPHIES FOR PLAYER PARTICIPATION
    Expenses $33,399

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

File the 2025 990-N for HOOP-OLOGY

Due May 15, 2026 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
56-2473712
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
2016
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$8,223
Income (IRS master file)
$42,924

Revocation and reinstatement

Exemption revoked
May 15, 2016
Posted by the IRS
August 8, 2016
Reinstated
Effective May 15, 2016

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$42,924$40,849$8,223XML
990December 2023$44,528$42,343$6,148XML
990December 2022$22,873$36,428$1,701IRS
990December 2021$22,578$11,975$14,235XML
990December 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 56-2473712).

Questions about HOOP-OLOGY

What is the EIN of HOOP-OLOGY?
The employer identification number (EIN) of HOOP-OLOGY is 56-2473712.
Is HOOP-OLOGY tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2016 and reinstated it effective May 15, 2016.
Are donations to HOOP-OLOGY tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does HOOP-OLOGY file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of HOOP-OLOGY due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did HOOP-OLOGY last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of HOOP-OLOGY?
The 990 for the year ended December 31, 2024 names JAMES W ABRAMS II.
Who are the officers and directors of HOOP-OLOGY?
The 990 for the year ended December 31, 2024 lists 3 people; 0 received compensation from the organization.
How much revenue does HOOP-OLOGY have?
On its 990 for the year ended December 31, 2024 it reported revenue of $42,924, expenses of $40,849 and total assets of $8,223 at year end.

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