Nonprofit · EIN 75-2440213
BOYD YOUTH ASSOCIATION
Tax-exempt (reinstated) · BOYD, TX 76023
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 (amended) | $207,071 | $192,790 | $14,281 | $44,526 | $0 | $44,526 |
| December 31, 2024 | 990 | $181,723 | $151,478 | $30,245 | $30,245 | $0 | $30,245 |
| December 31, 2023 | 990 | $300,103 | $297,472 | $2,631 | $0 | $0 | $0 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $138,523
- Membership dues
- $138,523
- Program service revenue
- $0
- Investment income
- $51,392
- Royalties
- $1,124
- Net gain from sales of assets
- $51,392
- Net income from fundraising events
- $16,032
- Other revenue
- $17,156
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $192,790
Balance sheet and other
- Total assets, start of year
- $30,245
- Total assets, end of year
- $44,526
- Total liabilities, end of year
- $0
- Net assets, end of year
- $44,526
- Gross receipts
- $243,129
- Employees
- 0
- Volunteers
- 18
- Year formed
- 2018
- State of legal domicile
- TX
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 |
|---|---|---|---|
| BAYLIE BROWN | TRESURER Officer | 20 | $0 |
| LAUREN VADEN | PRESIDENT Officer | 20 | $0 |
| JOSIE SMITH | SECRETARY Officer | 20 | $0 |
| ARRON LAMBERT | VICE PRESIDENT Officer | 20 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BAYLIE BROWN | TRESURER Officer | 20 | $0 |
| LAUREN VADEN | PRESIDENT Officer | 20 | $0 |
| JOSIE SMITH | SECRETARY Officer | 20 | $0 |
| ARRON LAMBERT | VICE PRESIDENT Officer | 20 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BAYLIE BROWN | TRESURER Officer | 20 | $0 |
| LAUREN VADEN | PRESIDENT Officer | 20 | $0 |
| JOSIE SMITH | SECRETARY Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1138, BOYD, TX 76023-1138
- Mailing address (990-N for 2018)
- PO Box 1138, Boyd TX 76023
- Principal officer (990 for 2025)
- BAYLIE BROWN, 428 EDGEWOOD TERRACE, BOYD, TX 76023
- Principal officer (990-N for 2018)
- Scott Smith, PO Box 1138, Boyd TX 76023
- Signed the 990
- BAYLIE BROWN, TREASURER
- Phone
- (940) 765-6887
- Website
- www.boydyouth.net
- Return prepared by
- Hogan Tax Services
Mission
TO FOSTER AND ADVANCE YOUTH SPORTS WITHIN JURISDITION AND TO GUARD THE INTREST OF THE PARTICIPANTS. BYA PROMOTES ACADEMICS, DISCIPLINE, LEADERSHIP TO ALL THROUGHOUT YOUTH SPORTS.
Program accomplishments
- FOOTBALL WE PROVIDE A PROGRAM OF YOUTH SPORTS TO YOUTH CHILDREN.Expenses $64,264 · revenue $46,176
- BASKETBALL WE PROVIDE A PROGRAM OF YOUTH SPORTS TO YOUTH CHILDREN.Expenses $64,264 · revenue $46,176
- BASEBALL WE PROVIDE A PROGRAM OF YOUTH SPORTS TO YOUTH CHILDREN.Expenses $64,264 · revenue $46,176
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
- 75-2440213
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N99)
- Assets (IRS master file)
- $1,056,837
- Income (IRS master file)
- $1,243,135
Revocation and reinstatement
- Exemption revoked
- May 15, 2022
- Posted by the IRS
- October 19, 2023
- Reinstated
- Effective August 15, 2023
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 | December 2025 | $207,071 | $192,790 | $44,526 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $181,723 | $151,478 | $30,245 | IRS |
| 990 | December 2023 | $300,103 | $297,472 | $0 | XML |
| 990-N for 2018 Officer: Scott Smith | December 31, 2018 | ≤ $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 75-2440213).
Questions about BOYD YOUTH ASSOCIATION
- What is the EIN of BOYD YOUTH ASSOCIATION?
- The employer identification number (EIN) of BOYD YOUTH ASSOCIATION is 75-2440213.
- Is BOYD YOUTH ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2022 and reinstated it effective August 15, 2023.
- Are donations to BOYD YOUTH ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BOYD YOUTH 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 BOYD YOUTH 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 BOYD YOUTH ASSOCIATION 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 BOYD YOUTH ASSOCIATION?
- The 990 for the year ended December 31, 2025 names BAYLIE BROWN.
- Who are the officers and directors of BOYD YOUTH ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does BOYD YOUTH ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $207,071, expenses of $192,790 and total assets of $44,526 at year end.
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