Nonprofit · EIN 90-0212170
ROCHESTER COMMUNITY YOUTH BASKETBALL ASSOCIATION INC
Tax-exempt · ROCHESTER, MN 55903
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $272,250 | $251,643 | $20,607 | $306,395 | $0 | $306,395 |
| May 31, 2024 | 990 | $264,185 | $241,811 | $22,374 | $289,370 | $0 | $289,370 |
| May 31, 2023 | 990 | $255,038 | $231,518 | $23,520 | $268,269 | $0 | $268,269 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $33,529
- Program service revenue
- $228,068
- Investment income
- $10,653
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $14,365
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $226,643
- Management and general (functional)
- $25,000
Balance sheet and other
- Total assets, start of year
- $289,370
- Total assets, end of year
- $306,395
- Total liabilities, end of year
- $0
- Net assets, end of year
- $306,395
- Publicly traded securities
- $81,290
- Net assets without donor restrictions
- $306,395
- Gross receipts
- $476,649
- Employees
- 0
- Volunteers
- 240
- Year formed
- 1983
- State of legal domicile
- MN
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 May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GENEVA DETERS | DIRECTOR Trustee or director | 1 | $0 |
| KARI SWANCUTT | DIRECTOR Trustee or director | 1 | $0 |
| BILL NYSTROM | DIRECTOR Trustee or director | 1 | $0 |
| JOHN MILLS | DIRECTOR Trustee or director | 1 | $0 |
| HANS SWIGGUM | DIRECTOR Trustee or director | 1 | $0 |
| JARED MCGILL | DIRECTOR Trustee or director | 1 | $0 |
| BRYON ZEONE | DIRECTOR Trustee or director | 1 | $0 |
| GREGORY BONE | PRESIDENT Trustee or director, Officer | 1 | $0 |
| MICHAEL GYARMATY | SECRETARY Trustee or director, Officer | 1 | $0 |
| DONALD BORCHERDING | TREASURER Trustee or director, Officer | 1 | $0 |
| NATE MCLAUGHLIN | VICE PRESIDENT OF OPERATIO Trustee or director, Officer | 1 | $0 |
| DERICK BEHRENDS | DIRECTOR Trustee or director | 1 | $0 |
| JOEL GRANBERG | DIRECTOR Trustee or director | 1 | $0 |
| JON OSTERLUND | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended May 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREGORY BONE | PRESIDENT Trustee or director, Officer | 1 | $0 |
| DONALD BORCHERDING | TREASURER Trustee or director, Officer | 1 | $0 |
| NATE MCLAUGHLIN | VICE PRESIDENT OF OPERATIO Trustee or director, Officer | 1 | $0 |
| MICHAEL GYARMATY | SECRETARY Trustee or director, Officer | 1 | $0 |
| GENEVA DETERS | DIRECTOR Trustee or director | 1 | $0 |
| KARI SWANCUTT | DIRECTOR Trustee or director | 1 | $0 |
| BILL NYSTROM | DIRECTOR Trustee or director | 1 | $0 |
| JOHN MILLS | DIRECTOR Trustee or director | 1 | $0 |
| HANS SWIGGUM | DIRECTOR Trustee or director | 1 | $0 |
| JARED MCGILL | DIRECTOR Trustee or director | 1 | $0 |
| BRYON ZEONE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended May 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREGORY BONE | PRESIDENT Trustee or director, Officer | 1 | $0 |
| DONALD BORCHERDING | TREASURER Trustee or director, Officer | 1 | $0 |
| PAUL COX | VICE PRESIDENT OF OPERATIO Trustee or director, Officer | 1 | $0 |
| MICHAEL GYARMATY | SECRETARY Trustee or director, Officer | 1 | $0 |
| GENEVA DETERS | DIRECTOR Trustee or director | 1 | $0 |
| BERN O'BRIAN | DIRECTOR Trustee or director | 1 | $0 |
| DERICK BEHRENDS | DIRECTOR Trustee or director | 1 | $0 |
| GREG GUIDINGER | DIRECTOR Trustee or director | 1 | $0 |
| BRYON ZEONE | DIRECTOR Trustee or director | 1 | $0 |
| KRISTIN SKIME | DIRECTOR Trustee or director | 1 | $0 |
| MATT ESAU | DIRECTOR Trustee or director | 1 | $0 |
| KARI SWANCOTT | DIRECTOR Trustee or director | 1 | $0 |
| JOHN MILLS | DIRECTOR Trustee or director | 1 | $0 |
| HANS SWIGGUM | DIRECTOR Trustee or director | 1 | $0 |
| JARED MCGILL | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 8443, ROCHESTER, MN 55903-8443
- In care of
- % STEVE STENHAUG TREAS
- Principal officer (990 for 2024)
- DON BORCHERDING, PO BOX 8443, ROCHESTER, MN 559038443
- Signed the 990
- DONALD BORCHERDING, TREASURER
- Phone
- (507) 280-4701
- Website
- WWW.RCYBA.ORG
- Return prepared by
- COHNREZNICK ADVISORY LLC
Mission
ROCHESTER COMMUNITY YOUTH BASKETBALL ASSOCIATION (RCYBA) IS A VOLUNTEER BASED NON-PROFIT SPORTS ASSOCIATION ESTABLISHED TO PROVIDE A FUN, FAIR AND SAFE BASKETBALL ENVIRONMENT. RCYBA'S FOCUS IS TO ADVANCE YOUTH BASKETBALL IN THE CITY OF ROCHESTER THROUGH THE TEACHING OF BASKETBALL FUNDAMENTALS AND SKILLS DEVELOPMENT. PARTICIPATION IN RCYBA PROGRAMS WILL ALSO FOSTER RESPECT FOR OTHERS, BUILD SELF-CONFIDENCE, DEVELOP LEADERSHIP, AND PROMOTE TEAMWORK IN ROCHESTER STUDENT ATHLETES.
Program accomplishments
- WE PROVIDE AN OPPORTUNITY FOR BOYS AND GIRLS FROM KINDERGARTEN THROUGH THE 8TH GRADE TO LEARN THE FUNDAMENTALS OF THE GAME OF BASKETBALL INCLUDING TEAMWORK, DISCIPLINE, SPORTSMANSHIP AND COMPETITION. WE HAVE A DEVELOPMENT CAMP ON 6 SUNDAY AFTERNOONS FOR KINDERGARTEN THROUGH 2ND GRADE WHICH IS TAUGHT BY THE LOCAL HIGH SCHOOL PLAYERS. WE HAVE AN IN-HOUSE LEAGUE OF TEAMS FROM 8 TO 10 PLAYERS FOR 3RD THROUGH 6TH GRADE WHO PRACTICE ONCE A WEEK AND PLAY 2 GAMES ON SATURDAYS IN NOVEMBER AND DECEMBER. WE ALSO HAVE TRAVELING TEAMS FOR 4TH THROUGH 8TH GRADE WHO PRACTICE TWICE A WEEK AND PLAY IN 10 TOURNAMENTS ENDING WITH THE MYAS STATE TOURNAMENT THE FIRST WEEKEND IN MARCH. LAST YEAR WE HAD 663 PLAYERS AND PROVIDED PARTIAL SCHOLARSHIPS FOR 68 PLAYERS WHO COULD NOT AFFORD THE ENTIRE COST OF THE PROGRAM. A PORTION OF OUR FEES AND SCHOLARSHIPS ARE FUNDED BY OUR ANNUAL RCYBA TOURNAMENT. OUR PROGRAM IS RUN BY A VOLUNTEER BOARD REPRESENTING ALL 3 ROCHESTER PUBLIC SCHOOLS.Expenses $226,643 · grants $14,365 · revenue $228,068
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 90-0212170
- 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
- 1979
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $306,395
- Income (IRS master file)
- $476,649
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $272,250 | $251,643 | $306,395 | XML |
| 990 | May 2024 | $264,185 | $241,811 | $289,370 | XML |
| 990 | May 2023 | $255,038 | $231,518 | $268,269 | XML |
| 990 | May 2022 | $256,656 | $221,063 | $247,178 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2018 | – | – | – | 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 90-0212170).
Questions about ROCHESTER COMMUNITY YOUTH BASKETBALL ASSOCIATION INC
- What is the EIN of ROCHESTER COMMUNITY YOUTH BASKETBALL ASSOCIATION INC?
- The employer identification number (EIN) of ROCHESTER COMMUNITY YOUTH BASKETBALL ASSOCIATION INC is 90-0212170.
- Is ROCHESTER COMMUNITY YOUTH BASKETBALL ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to ROCHESTER COMMUNITY YOUTH BASKETBALL ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ROCHESTER COMMUNITY YOUTH BASKETBALL ASSOCIATION 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 ROCHESTER COMMUNITY YOUTH BASKETBALL ASSOCIATION INC due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROCHESTER COMMUNITY YOUTH BASKETBALL ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of ROCHESTER COMMUNITY YOUTH BASKETBALL ASSOCIATION INC?
- The 990 for the year ended May 31, 2025 names DON BORCHERDING.
- Who are the officers and directors of ROCHESTER COMMUNITY YOUTH BASKETBALL ASSOCIATION INC?
- The 990 for the year ended May 31, 2025 lists 14 people; 0 received compensation from the organization.
- How much revenue does ROCHESTER COMMUNITY YOUTH BASKETBALL ASSOCIATION INC have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $272,250, expenses of $251,643 and total assets of $306,395 at year end.
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