Nonprofit · EIN 88-1202300
VALLEY CENTER BUSINESS ASSOCIATION
Tax-exempt · VALLEY CENTER, CA 92082
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $25,296 | $15,385 | $9,911 | $17,793 | – | $17,793 |
| December 31, 2024 | 990-EZ | $5,757 | $6,648 | -$891 | $7,882 | – | $7,882 |
| December 31, 2023 | 990-EZ | $9,610 | $3,017 | $6,593 | $8,773 | – | $8,773 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $19,709
- Net income from fundraising events
- $5,587
Expenses
- Compensation of officers, directors and key employees
- $0
- Printing, publications and postage
- $166
- Other expenses
- $15,219
- Program services (functional)
- $14,918
Balance sheet and other
- Total assets, start of year
- $7,882
- Total assets, end of year
- $17,793
- Total liabilities, end of year
- –
- Net assets, end of year
- $17,793
- Cash, savings and investments
- $17,793
- Gross receipts
- $43,360
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 |
|---|---|---|---|
| LAURIE GONZALEZ | OFFICER | 0 | $0 |
| DORI RATTRAY | OFFICER | 0 | $0 |
| FAITH MUCH | OFFICER | 0 | $0 |
| KRISTA HUBBARD | OFFICER | 0 | $0 |
| LAVONNE NORWOOD | Secretary | 2 | $0 |
| JOSHUA SIBELIUS | President | 0 | $0 |
| HEATHER MOORE SMIDT | OFFICER | 0 | $0 |
| JUSTIN SALTER | Treasurer | 0 | $0 |
| DIANE ARNOLD | Vice President | 0 | $0 |
| MARY HOPE HUDSON | OFFICER | 0 | $0 |
| CRAIG ADAMS | OFFICER | 0 | $0 |
990-EZ for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURIE GONZALEZ | OFFICER | 0 | $0 |
| DORI RATTRAY | OFFICER | 0 | $0 |
| FAITH MUCH | OFFICER | 0 | $0 |
| KRISTA HUBBARD | OFFICER | 0 | $0 |
| LAVONNE NORWOOD | Secretary | 2 | $0 |
| JOSHUA SIBELIUS | President | 0 | $0 |
| JIM DAVIDSON | OFFICER | 0 | $0 |
| JUSTIN SALTER | Treasurer | 0 | $0 |
| DIANE ARNOLD | Vice President | 0 | $0 |
| MARY HOPE HUDSON | OFFICER | 0 | $0 |
| CRAIG ADAMS | OFFICER | 0 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KELLY HERNANDEZ | Treasurer | 0 | $0 |
| JEANNA HUGHES | President | 2 | $0 |
| LAVONNE NORWOOD | Vice President | 2 | $0 |
| KRISTA HUBBARD | OFFICER | 0 | $0 |
| LAVONNE NORWOOD | Secretary | 2 | $0 |
| JOSHUA SIBELIUS | OFFICER | 0 | $0 |
| JIM DAVIDSON | OFFICER | 0 | $0 |
| JUSTIN SALTER | OFFICER | 0 | $0 |
| DIANE ARNOLD | OFFICER | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 29115 VALLEY CENTER RD STE L, VALLEY CENTER, CA 92082-6553
- Signed the 990-EZ
- JOSHUA SIBELIUS, President
- Phone
- (760) 651-8222
- Website
- www.myvcba.com
- Return prepared by
- Barbara A Meints CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 88-1202300 or by the name VALLEY CENTER BUSINESS ASSOCIATION.
- 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
VCBA MISSION IS TO EDUCATE, INFORM, AND PROVIDE USEFUL SERVICES TO PARTNERS AND ACTIVELY REPRESENT, PROMOTE, AND SUPPORT OUR LOCAL BUSINESS COMMUNITY.
Program accomplishments
- VCBA IS RESPONDING TO A NEED TO REPRESENT ALL BUSINESSES OF THE COMMUNITY AND PROMOTE VALLEY CENTER, PAUMA VALLEY, PALA AND PALOMAR MOUNTAIN AS A VIBRANT COMMUNITY.Expenses $14,918 · grants $10,404
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 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
- 88-1202300
- 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
- 2026
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $17,793
- Income (IRS master file)
- $43,360
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $25,296 | $15,385 | $17,793 | XML |
| 990-EZ | December 2024 | $5,757 | $6,648 | $7,882 | XML |
| 990-EZ | December 2023 | $9,610 | $3,017 | $8,773 | XML |
| 990-EZ | December 2022 | – | – | – | 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 88-1202300).
Questions about VALLEY CENTER BUSINESS ASSOCIATION
- What is the EIN of VALLEY CENTER BUSINESS ASSOCIATION?
- The employer identification number (EIN) of VALLEY CENTER BUSINESS ASSOCIATION is 88-1202300.
- Is VALLEY CENTER BUSINESS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2026.
- Are donations to VALLEY CENTER BUSINESS ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does VALLEY CENTER BUSINESS ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of VALLEY CENTER BUSINESS 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 VALLEY CENTER BUSINESS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of VALLEY CENTER BUSINESS ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does VALLEY CENTER BUSINESS ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $25,296, expenses of $15,385 and total assets of $17,793 at year end.
Other nonprofits in VALLEY CENTER
- TRIBAL GAMING PROTECTION NETWORK EIN 82-4361057 · last filed 990-EZ for 2025
- NORTH COUNTY WOMEN IN NETWORKING A NON PROFIT PUBLIC BENEFIT CORP EIN 46-2616760 · last filed 990-N for 2025
- MESA ROADS MAINTENANCE ASSOCIATION EIN 35-2549875 · last filed 990-N for 2025
- VALLEY CENTER VAQUEROS INC EIN 95-6209204 · last filed 990-N for 2025
- INDIAN HEALTH COUNCIL INC EIN 95-2506788 · last filed 990 for 2024
- SOUTHERN CALIFORNIA TRIBAL CHAIRMENS ASSOCIATION EIN 23-7161267 · last filed 990 for 2025
- ALL TRIBES AMERICAN INDIAN CHARTER EIN 33-0919829 · last filed 990 for 2025
- CASTLETON RANCH HORSE RESCUE INC EIN 11-3731839 · last filed 990 for 2024
All nonprofits in VALLEY CENTER · California · Community improvement and capacity building