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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 92-0757357

SPARTA YOUTH BASKETBALL LEAGUE

Tax-exempt · SPARTA, TN 38583

Financials

$141K$64K2024$79K$89K2025
Revenue Expenses · by fiscal year end
Financials of SPARTA YOUTH BASKETBALL LEAGUE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$79,236$89,375-$10,139$78,956$12,158$66,798
December 31, 2024990-EZ$140,794$63,857$76,937$76,937$0$76,937
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$79,233
Investment income
$3

Expenses

Grants and similar amounts paid
$250
Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$400
Occupancy
$9,250
Other expenses
$79,475
Program services (functional)
$89,375

Balance sheet and other

Total assets, start of year
$76,937
Total assets, end of year
$78,956
Total liabilities, end of year
$12,158
Net assets, end of year
$66,798
Cash, savings and investments
$78,956
Gross receipts
$79,236

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.

NameTitleHours / weekCompensation
BRANDY S WALLACEPRESIDENT10$0
MICHAEL DODGENVICE PRESIDENT5$0
JAMIE HOODSECRETARY5$0
JERRICA DEMPSTREASURER5$0
BRENT RYANBOARD MEMBER5$0
JACOB SPARKMANBOARD MEMBER5$0
RANDY WALLACEBOARD MEMBER5$0
JOHNNY SMITHBOARD MEMBER5$0
990-EZ for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensation
BRANDY S WALLACEPRESIDENT10$0
MICHAEL DODGENVICE PRESIDENT5$0
JAMIE HOODSECRETARY5$0
JERRICA DEMPSTREASURER5$0
BRENT RYANOFFICER5$0
JACOB SPARKMANOFFICER5$0
RANDY WALLACEOFFICER5$0
JOHNNY SMITHOFFICER5$0

Address and contacts

Address (IRS master file)
421 CREEKSIDE PL, SPARTA, TN 38583-3405
In care of
% BRANDY S WALLACE
Signed the 990-EZ
BRANDY S WALLACE, PRESIDENT
Return prepared by
KENDRA ALLEY SAUNDERS CPA

Mission

LOCAL YOUTH BASKETBALL LEAGUE PROGRAM

990-EZ for the year ended December 31, 2025

Program accomplishments

  • CONDUCT YOUTH SPORTS BASKETBALL PROGRAM FOR CHILDREN AGES 5-17 YEARS OLD
    Expenses $89,375

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024Check at the IRS

File the 2026 990-EZ for SPARTA YOUTH BASKETBALL LEAGUE

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

IRS record

EIN
92-0757357
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
2024
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$78,956
Income (IRS master file)
$79,236

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$79,236$89,375$78,956XML
990-EZDecember 2024$140,794$63,857$76,937IRS

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 92-0757357).

Questions about SPARTA YOUTH BASKETBALL LEAGUE

What is the EIN of SPARTA YOUTH BASKETBALL LEAGUE?
The employer identification number (EIN) of SPARTA YOUTH BASKETBALL LEAGUE is 92-0757357.
Is SPARTA YOUTH BASKETBALL LEAGUE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
Are donations to SPARTA YOUTH BASKETBALL LEAGUE tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SPARTA YOUTH BASKETBALL LEAGUE 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 SPARTA YOUTH BASKETBALL LEAGUE 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 SPARTA YOUTH BASKETBALL LEAGUE 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 SPARTA YOUTH BASKETBALL LEAGUE?
The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
How much revenue does SPARTA YOUTH BASKETBALL LEAGUE have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $79,236, expenses of $89,375 and total assets of $78,956 at year end.

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