Nonprofit · EIN 84-2878721
AMATEUR ATHLETIC UNION OF THE UNITED STATES INC
Also known as WEST VALLEY DRIVE BASKETBALL
Tax-exempt · LOS GATOS, CA 95031
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $358,262 | $364,652 | -$6,390 | $47,023 | $0 | $47,023 |
| August 31, 2024 | 990 | $387,446 | $393,615 | -$6,169 | $42,189 | $0 | $42,189 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $358,262
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $112,510
- Other salaries and wages
- $583
- Salaries, compensation and benefits (total)
- $113,093
- Professional fundraising fees
- $0
- Accounting fees
- $2,393
- Occupancy
- $7,081
- Program services (functional)
- $361,554
- Management and general (functional)
- $3,098
Balance sheet and other
- Total assets, start of year
- $42,189
- Total assets, end of year
- $47,023
- Total liabilities, end of year
- $0
- Net assets, end of year
- $47,023
- Net assets without donor restrictions
- $47,023
- Gross receipts
- $358,262
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2018
- State of legal domicile
- CA
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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARLOS MACIAN | DIRECTOR Trustee or director | 1 | $70,445 |
| TOBY FISHER | PRESIDENT / DIRECTOR Trustee or director, Officer | 1 | $38,765 |
| DEBRA HIGGS | SECRETARY / DIRECTOR Trustee or director, Officer | 1 | $1,500 |
| MARIA ROJAS MACIAN | DIRECTOR Trustee or director | 1 | $1,300 |
| ANN FISHER | CFO / DIRECTOR Trustee or director, Officer | 1 | $500 |
990 for the year ended August 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TOBY FISHER | Director Trustee or director | 0 | $144,360 |
| CARLOS MACIAN | Director Trustee or director | 0 | $22,970 |
| ANN FISHER | Director Trustee or director | 0 | $4,100 |
| DEBRA HIGGS | Director Trustee or director | 0 | $1,500 |
| MARIA ROJAS MACIAN | Director Trustee or director | 0 | $1,250 |
Address and contacts
- Address (IRS master file)
- PO BOX 414, LOS GATOS, CA 95031-0414
- In care of
- % TOBY FISHER
- Mailing address (990-N for 2022)
- PO Box 414, Los Gatos CA 95031
- Principal officer (990 for 2024)
- TOBY FISHER, PO BOX 414, LOS GATOS, CA 95030
- Principal officer (990-N for 2022)
- Toby Fisher, 6010 Burchell Ave, San Jose CA 95120
- Signed the 990
- TOBY FISHER, PRESIDENT
- Phone
- (619) 302-8159
- Website
- WWW.WESTVALLEYDRIVE.COM
- Return prepared by
- OLARRY INC
California records
California keeps its own records of charities and corporations. Search them by EIN 84-2878721 or by the name AMATEUR ATHLETIC UNION OF THE UNITED STATES INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO ENCOURAGE PARTICIPATION IN THE SPORT OF BASKETBALL IN THE METROPOLITAN REGION KNOWN AS THE SAN FRANCISCO BAY AREA AND TO CARRY ON OTHER CHARITABLE ACTIVITIES ASSOCIATED WITH THIS PURPOSE.
Program accomplishments
- TO ENCOURAGE PARTICIPATION IN THE SPORT OF BASKETBALL IN THE METROPOLITAN REGION KNOWN AS THE SAN FRANCISCO BAY AREA AND TO CARRY ON OTHER CHARITABLE ACTIVITIES ASSOCIATED WITH THIS PURPOSE.Expenses $361,554 · revenue $358,262
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 84-2878721
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Exempt since
- 1968
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60)
- Group exemption
- 1155: AMATEUR ATHLETIC UNION OF THE US INC
- Assets (IRS master file)
- $47,023
- Income (IRS master file)
- $358,262
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $358,262 | $364,652 | $47,023 | XML |
| 990 | August 2024 | $387,446 | $393,615 | $42,189 | XML |
| 990-N for 2022 Officer: Toby Fisher | August 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | August 2021 | – | – | – | IRS |
| 990-N for 2019 Officer: Sandra Darrow | August 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: Sandra Darrow | August 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 84-2878721).
Questions about AMATEUR ATHLETIC UNION OF THE UNITED STATES INC
- What is the EIN of AMATEUR ATHLETIC UNION OF THE UNITED STATES INC?
- The employer identification number (EIN) of AMATEUR ATHLETIC UNION OF THE UNITED STATES INC is 84-2878721.
- Is AMATEUR ATHLETIC UNION OF THE UNITED STATES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1968.
- Which annual return does AMATEUR ATHLETIC UNION OF THE UNITED STATES INC 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 AMATEUR ATHLETIC UNION OF THE UNITED STATES INC due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMATEUR ATHLETIC UNION OF THE UNITED STATES INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of AMATEUR ATHLETIC UNION OF THE UNITED STATES INC?
- The 990 for the year ended August 31, 2025 names TOBY FISHER.
- Who are the officers and directors of AMATEUR ATHLETIC UNION OF THE UNITED STATES INC?
- The 990 for the year ended August 31, 2025 lists 5 people; 5 received compensation from the organization, the highest $70,445 (CARLOS MACIAN, DIRECTOR).
- How much revenue does AMATEUR ATHLETIC UNION OF THE UNITED STATES INC have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $358,262, expenses of $364,652 and total assets of $47,023 at year end.
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All nonprofits in LOS GATOS · California · Recreation and sports