Nonprofit · EIN 92-1804028
JUNIOR WILDCATS YOUTH BASKETBALL
Tax-exempt · LIBERTYVILLE, IL 60048
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $233,397 | $171,934 | $61,463 | $160,339 | $0 | $160,339 |
| December 31, 2024 | 990 | $224,400 | $206,618 | $17,782 | $98,876 | $0 | $98,876 |
| December 31, 2023 | 990 | $153,562 | $80,668 | $72,894 | $81,094 | $0 | $81,094 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $233,397
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,926
- Occupancy
- $32,611
- Program services (functional)
- $159,184
- Management and general (functional)
- $12,750
Balance sheet and other
- Total assets, start of year
- $98,876
- Total assets, end of year
- $160,339
- Total liabilities, end of year
- $0
- Net assets, end of year
- $160,339
- Gross receipts
- $233,397
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2023
- State of legal domicile
- IL
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JESSICA SILVESTRI | TREASURER Trustee or director, Officer | 2 | $0 |
| KYLE HANSON | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| MATT LEYVA | EXECUTIVE DIRECTOR Trustee or director, Officer | 2 | $0 |
| MELISSA REIDER | SECRETARY Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KATE LUXON | TREASURER Trustee or director, Officer | 2 | $0 |
| KYLE HANSON | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| MATT LEYVA | EXECUTIVE DIRECTOR Trustee or director, Officer | 2 | $0 |
| JEFF NUTSCHNIG | LEGAL DIRECTOR Trustee or director | 1 | $0 |
| KELLY EPLEY | SCHEDULINGN COORDINATOR Trustee or director | 2 | $0 |
| MIKE DILLON | UNIFORM DIRECTOR Trustee or director | 1 | $0 |
| PETER SILVESTRI | DIRECTOR OF COACHES Trustee or director | 1 | $0 |
| MAGGIE BARRETT | COMMUNITY AFFAIRS Trustee or director | 1 | $0 |
| MEGAN GUERRANT | SCHEDULING Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONALD SCHEUNEMAN | EXECUTIVE DIRECTOR Trustee or director, Officer | 2 | $0 |
| KATE LUXON | TREASURER Trustee or director, Officer | 2 | $0 |
| KYLE HANSON | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| MATT LEYVA | SECRETARY Trustee or director, Officer | 1 | $0 |
| JEFF NUTSCHNIG | LEGAL DIRECTOR Trustee or director | 1 | $0 |
| KELLY EPLEY | SCHEDULINGN COORDINATOR Trustee or director | 2 | $0 |
| MIKE DILLON | UNIFORM DIRECTOR Trustee or director | 1 | $0 |
| PETER SILVESTRI | DIRECTOR OF COACHES Trustee or director | 1 | $0 |
| MAGGIE BARRETT | COMMUNITY AFFAIRS Trustee or director | 1 | $0 |
| JOSH ANDREWS | COACHES LIASON Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 872 S MILWAUKEE AVE 107, LIBERTYVILLE, IL 60048-3227
- Principal officer (990 for 2025)
- JESSICA ROFRANO, 872 S MILWAUKEE AVE 107, LIBERTYVILLE, IL 60048
- Signed the 990
- JESSICA ROFRANO, TREASURER
- Phone
- (815) 403-1888
- Return prepared by
- PATRICK A MULROY CONSULTING LLC
Mission
THE PURPOSE OF THE PROGRAM IS TO FOSTER A CLIMATE THAT IS CONDUCIVE TO THE PROMOTION OF THE SAFE AND HEALTHY PARTICIPATION OF PLAYERS, PARENTS, VOLUNTEERS AND OTHER PARTICIPANTS IN THE PROGRAM. THE GUIDING PRINCIPLES DRIVING OUR MISSION ARE TO ENCOURAGE SPORTSMANSHIP, AN APPRECIATION FOR FAIR PLAY AND THE DEVELOPMENT OF GOOD CITIZENSHIPFOR ALL PARTICIPANTS.
Program accomplishments
- BASKETBALL PROGRAMExpenses $109,395 · revenue $137,222
- BASKETBALL TOURNAMENTSExpenses $25,603 · revenue $39,961
- CHARITABLE INITIATIVESExpenses $24,186 · revenue $56,214
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 92-1804028
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N62)
- Assets (IRS master file)
- $160,339
- Income (IRS master file)
- $233,397
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $233,397 | $171,934 | $160,339 | XML |
| 990 | December 2024 | $224,400 | $206,618 | $98,876 | XML |
| 990 | December 2023 | $153,562 | $80,668 | $81,094 | XML |
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 92-1804028).
Questions about JUNIOR WILDCATS YOUTH BASKETBALL
- What is the EIN of JUNIOR WILDCATS YOUTH BASKETBALL?
- The employer identification number (EIN) of JUNIOR WILDCATS YOUTH BASKETBALL is 92-1804028.
- Is JUNIOR WILDCATS YOUTH BASKETBALL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to JUNIOR WILDCATS YOUTH BASKETBALL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does JUNIOR WILDCATS YOUTH BASKETBALL 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 JUNIOR WILDCATS YOUTH BASKETBALL 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 JUNIOR WILDCATS YOUTH BASKETBALL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of JUNIOR WILDCATS YOUTH BASKETBALL?
- The 990 for the year ended December 31, 2025 names JESSICA ROFRANO.
- Who are the officers and directors of JUNIOR WILDCATS YOUTH BASKETBALL?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does JUNIOR WILDCATS YOUTH BASKETBALL have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $233,397, expenses of $171,934 and total assets of $160,339 at year end.
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- GREATER LIBERTYVILLE SOCCER ASSOCIATION INC EIN 36-3123670 · last filed 990 for 2024
- LITTLE LEAGUE BASEBALL INC EIN 36-3044269 · last filed 990 for 2025
- LIBERTYVILLE HOCKEY CLUB ORGANIZATION INCORPORATED EIN 36-4241820 · last filed 990 for 2026
- LIBERTYVILLE YOUTH BASEBALL INC EIN 26-3393714 · last filed 990-EZ for 2025
- UNITED SUBURBAN SOCCER OFFICIALS ASSOCIATION INC EIN 92-2521044 · last filed 990-N for 2025
- IL SOCCER CLINICS INC EIN 87-1700309 · last filed 990-N for 2025
- FRIENDS OF WILDCAT BASEBALL EIN 61-1429787 · last filed 990-N for 2024
- JACK LIPP PROJECT LTD EIN 47-5568560 · last filed 990-N for 2025
All nonprofits in LIBERTYVILLE · Illinois · Recreation and sports