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Nonprofit · EIN 81-0739331

WAYNE BASKETBALL DEVELOPMENT ASSOCIATION

Tax-exempt (reinstated) · WAYNE, NE 68787

Address and contacts

Address (IRS master file)
305 MAIN ST, WAYNE, NE 68787-1925
Mailing address (990-N for 2025)
305 MAIN STREET, WAYNE NE 68787
Principal officer (990-N for 2025)
BRIAN KESTING, 307 JONES STREET, CARROLL NE 68723

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, 2026990-N on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-N on file

File the 2026 990-N for WAYNE BASKETBALL DEVELOPMENT ASSOCIATION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
81-0739331
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
2018
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Revocation and reinstatement

Exemption revoked
May 15, 2018
Posted by the IRS
September 15, 2018
Reinstated
Effective August 15, 2018

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
990-N for 2025
Officer: BRIAN KESTING
December 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: BRIAN KESTING
December 31, 2024≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: BRETT KRAMER
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: BRETT KRAMER
December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2021
Officer: JANEL KRAMER
December 31, 2021≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: KYLE NELSEN
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: KYLE NELSEN
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 81-0739331).

Questions about WAYNE BASKETBALL DEVELOPMENT ASSOCIATION

What is the EIN of WAYNE BASKETBALL DEVELOPMENT ASSOCIATION?
The employer identification number (EIN) of WAYNE BASKETBALL DEVELOPMENT ASSOCIATION is 81-0739331.
Is WAYNE BASKETBALL DEVELOPMENT ASSOCIATION tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2018 and reinstated it effective August 15, 2018.
Are donations to WAYNE BASKETBALL DEVELOPMENT ASSOCIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does WAYNE BASKETBALL DEVELOPMENT ASSOCIATION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of WAYNE BASKETBALL DEVELOPMENT 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 WAYNE BASKETBALL DEVELOPMENT ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of WAYNE BASKETBALL DEVELOPMENT ASSOCIATION?
The 990-N for 2025 names BRIAN KESTING.

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