Nonprofit · EIN 87-3775783
MAGIC VALLEY BASKETBALL CLUB INC
Tax-exempt · BOISE, ID 83716
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $62,195 | $59,852 | $2,343 | $2,343 | – | $2,343 |
| December 31, 2024 | 990-EZ (amended) | $129,412 | $132,475 | -$3,063 | $0 | – | $0 |
| December 31, 2023 | 990-EZ | $145,439 | $143,679 | $1,760 | $3,062 | – | $3,062 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $62,195
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $49,460
- Occupancy
- $10,000
- Other expenses
- $392
- Program services (functional)
- $59,460
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $2,343
- Total liabilities, end of year
- –
- Net assets, end of year
- $2,343
- Cash, savings and investments
- $2,343
- Gross receipts
- $62,195
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 |
|---|---|---|---|
| MICHAEL AMAYA | PRESIDENT | 8 | $0 |
| ANTHONY STANDLEE | VICE-PRESIDE | 8 | $0 |
| KERRIE AMAYA | SECRETARY/TR | 8 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL AMAYA | PRESIDENT | 8 | $19,500 |
| ANTHONY STANDLEE | VICE-PRESIDE | 8 | $18,700 |
| KERRIE AMAYA | SECRETARY/TR | 8 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANTHONY STANDLEE | VICE-PRESIDE | 8 | $27,600 |
| MICHAEL AMAYA | PRESIDENT | 8 | $23,950 |
| KERRIE AMAYA | SECRETARY/TR | 8 | $7,000 |
Address and contacts
- Address (IRS master file)
- 5245 S WILLAMETTE PL, BOISE, ID 83716-5686
- Mailing address (990-N for 2021)
- 679 MEGAN CT, TWIN FALLS ID 83301
- Principal officer (990-N for 2021)
- MICHAEL AMAYA, 679 MEGAN CT, TWIN FALLS ID 83301
- Signed the 990-EZ
- MICHAEL AMAYA, PRESIDENT
- Phone
- (208) 731-8643
- Return prepared by
- STEVENS PIERCE & ASSOCIATES
Mission
TO ENCOURAGE AND PROMOTE BETTER BASKETBALL SKILLS THROUGH COMPETITION, PRACTICE, AND LEARNING MORE ABOUT THE SPORT FOR CHILDREN OF ALL AGES. WE ARE A COMPETITIVE CLUB BASKETBALL TEAM THAT IS LOCATED IN THE MAGIC VALLEY. OUR GOAL IS TO BRING COMPETITIVE TRAVEL BASKETBALL TEAMS TO THE AREA TO HELP RAISE THE LEVEL OF BASKETBALL HERE AND ALSO MAKE SURE EVERYONE HAS THE OPPORTUNITY TO TRY AND PLAY AND GET BETTER. OUR PRACTICES ARE DESIGNED TO HELP DEVELOP NEW SKILLS AND ENCOURAGE PLAYERS TO BE COMFORTABLE BEING UNCOMFORTABLE
Program accomplishments
- HOLD CAMPS AND PARTICIPATE IN BASKETBALL TOURNAMENTS FOR YOUTH OF ALL AGESExpenses $59,460
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
- 87-3775783
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N62)
- Assets (IRS master file)
- $2,343
- Income (IRS master file)
- $62,195
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $62,195 | $59,852 | $2,343 | IRS |
| 990-EZ | December 2024 | $129,412 | $132,475 | $0 | IRS |
| 990-EZ | December 2023 | $145,439 | $143,679 | $3,062 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: MICHAEL AMAYA | December 31, 2021 | ≤ $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 87-3775783).
Questions about MAGIC VALLEY BASKETBALL CLUB INC
- What is the EIN of MAGIC VALLEY BASKETBALL CLUB INC?
- The employer identification number (EIN) of MAGIC VALLEY BASKETBALL CLUB INC is 87-3775783.
- Is MAGIC VALLEY BASKETBALL CLUB INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to MAGIC VALLEY BASKETBALL CLUB INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MAGIC VALLEY BASKETBALL CLUB 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 MAGIC VALLEY BASKETBALL CLUB INC 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 MAGIC VALLEY BASKETBALL CLUB INC 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 MAGIC VALLEY BASKETBALL CLUB INC?
- The 990-N for 2021 names MICHAEL AMAYA.
- Who are the officers and directors of MAGIC VALLEY BASKETBALL CLUB INC?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does MAGIC VALLEY BASKETBALL CLUB INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $62,195, expenses of $59,852 and total assets of $2,343 at year end.
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