Nonprofit · EIN 92-3020274
SAN MARCOS BASKETBALL
Also known as SMBBALL
Tax-exempt · SAN MARCOS, CA 92078
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $31,206 | $31,769 | -$563 | $2,435 | $11,024 | -$8,589 |
| December 31, 2024 | 990-EZ | $47,637 | $59,463 | -$11,826 | $0 | $11,826 | -$11,826 |
| December 31, 2023 | 990-EZ | $62,294 | $62,294 | $0 | $9,227 | $9,227 | $0 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Program service revenue
- $31,206
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $3,595
- Occupancy
- $13,899
- Other expenses
- $14,275
- Program services (functional)
- $31,769
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $2,435
- Total liabilities, end of year
- $11,024
- Net assets, end of year
- -$8,589
- Cash, savings and investments
- $2,435
- Gross receipts
- $31,206
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 |
|---|---|---|---|
| HILDA MATEIU | PRESIDENT | 10 | $0 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CIPRIAN OLTEAN | PRESIDENT | 10 | $0 |
990-EZ for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CIPRIAN OLTEAN | PRESIDENT | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1842 TANGLEWOOD DR, SAN MARCOS, CA 92078-1098
- In care of
- % CIPRIAN OLTEAN
- Signed the 990-EZ
- HILDA MATEIU, PRESIDENT
- Phone
- (760) 696-7959
- Return prepared by
- BUSINESS TAX SOLUTIONS LLC
California records
California keeps its own records of charities and corporations. Search them by EIN 92-3020274 or by the name SAN MARCOS BASKETBALL.
- 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
YOUTH BASKETBALL DEVELOPMENT AND ATHELETICS
Program accomplishments
- THE ORGANIZATION PROVIDES ORGANIZED YOUTH BASKETBALL PROGRAMS THAT PROMOTE PHYSICAL FITNESS, TEAMWORK, DISCIPLINE, AND SPORTSMANSHIP. ACTIVITIES INCLUDE TEAM PRACTICES, SKILLS TRAINING, LEAGUE AND TOURNAMENT PARTICIPATION, AND ACCESS TO ATHLETIC FACILITIES. PROGRAMS ARE DESIGNED TO PROVIDE A HEALTHY AND POSITIVE ATHLETIC ENVIRONMENT FOR YOUTH PARTICIPANTS WITHIN THE COMMUNITY.Expenses $31,769
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
- 92-3020274
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N62)
- Assets (IRS master file)
- $2,435
- Income (IRS master file)
- $31,206
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $31,206 | $31,769 | $2,435 | XML |
| 990-EZ | December 2024 | $47,637 | $59,463 | $0 | XML |
| 990-EZ | December 2023 | $62,294 | $62,294 | $9,227 | 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 92-3020274).
Questions about SAN MARCOS BASKETBALL
- What is the EIN of SAN MARCOS BASKETBALL?
- The employer identification number (EIN) of SAN MARCOS BASKETBALL is 92-3020274.
- Is SAN MARCOS BASKETBALL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to SAN MARCOS BASKETBALL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SAN MARCOS BASKETBALL file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SAN MARCOS 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 SAN MARCOS BASKETBALL 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 SAN MARCOS BASKETBALL?
- The 990-EZ for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does SAN MARCOS BASKETBALL have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $31,206, expenses of $31,769 and total assets of $2,435 at year end.
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- FC SOL SOCCER CLUB INC EIN 45-4478652 · last filed 990 for 2025
- SAN MARCOS YOUTH SOCCER EIN 27-5034132 · last filed 990 for 2024
- SAN MARCOS YOUTH BASEBALL EIN 95-3337487 · last filed 990 for 2025
- SAN MARCOS YOUTH BASKETBALL EIN 33-0974821 · last filed 990-EZ for 2025
- SOUTH WEST AMATEUR LACROSSE ASSOCIATION EIN 81-1489696 · last filed 990-EZ for 2025
- ALCOR AGG INC EIN 33-1276965 · last filed 990-EZ for 2025
- SAN MARCOS HIGH SCHOOL CHEER BOOSTERS EIN 83-3142134 · last filed 990-EZ for 2026
All nonprofits in SAN MARCOS · California · Recreation and sports