Nonprofit · EIN 93-0472773
EMERALD KIDSPORTS
Tax-exempt · EUGENE, OR 97405
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $2,256,139 | $2,259,574 | -$3,435 | $3,271,067 | $47,137 | $3,223,930 |
| July 31, 2024 | 990 | $2,524,494 | $2,156,753 | $367,741 | $3,205,426 | $59,752 | $3,145,674 |
| July 31, 2023 | 990 | $2,734,366 | $2,129,804 | $604,562 | $2,764,625 | $31,098 | $2,733,527 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $598,305
- of which government grants
- $40,000
- Program service revenue
- $1,453,814
- Investment income
- $33,270
- Net rental income
- $181,629
- Net income from fundraising events
- -$10,879
- Other revenue
- $170,750
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $109,443
- Other salaries and wages
- $920,431
- Salaries, compensation and benefits (total)
- $1,332,023
- Professional fundraising fees
- $0
- Legal fees
- $6,387
- Occupancy
- $165,363
- Depreciation
- $26,999
- Program services (functional)
- $1,635,866
- Management and general (functional)
- $427,288
- Fundraising (functional)
- $196,420
Balance sheet and other
- Total assets, start of year
- $3,205,426
- Total assets, end of year
- $3,271,067
- Total liabilities, end of year
- $47,137
- Net assets, end of year
- $3,223,930
- Land, buildings and equipment
- $115,717
- Publicly traded securities
- $1,116,257
- Net assets without donor restrictions
- $3,223,930
- Gross receipts
- $2,267,018
- Employees
- 88
- Volunteers
- 1,035
- Year formed
- 1987
- State of legal domicile
- OR
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 July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BEV SMITH | EXECUTIVE DI Trustee or director, Officer | 40 | $98,834 | $12,054 |
| KATY POLANSKY | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| CHAD STEINHAUER | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| TREVOR BENTENSON | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| MARI STRAND-CARY | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| ROB HARVEY | PAST PRESIDE Trustee or director | 2 | $0 | $0 |
| STEPHANIE SEUBERT | PAST PRESIDE Trustee or director | 2 | $0 | $0 |
| RON CRASILNECK | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DAN ERTEL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JEFF PETRY | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KEN JORGENSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JANE YATES | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ANDY BENNION | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JENNIFER DUNCAN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| LESLIE PELINKA | DIRECTOR Trustee or director | 2 | $0 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ENYO DZATA | DIRECTOR Trustee or director | 2 | $0 |
| SCOTT DAY | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended July 31, 2024: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BEV SMITH | EXECUTIVE DI Trustee or director, Officer | 40 | $92,310 | $11,557 |
| ROB HARVEY | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| STEPHANIE SEUBERT | PAST PRESIDE Trustee or director | 2 | $0 | $0 |
| KATY POLANSKY | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| TREVOR BENTENSON | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| MARI STRAND-CARY | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| RON CRASILNECK | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DAN ERTEL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JEFF PETRY | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KEN JORGENSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JANE YATES | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ANDY BENNION | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JENNIFER DUNCAN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| LESLIE PELINKA | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CHAD STEINHAUER | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ENYO DZATA | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended July 31, 2023: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BEV SMITH | EXECUTIVE DI Trustee or director, Officer | 40 | $92,310 | $10,665 |
| ROB HARVEY | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| STEPHANIE SEUBERT | PAST PRESIDE Trustee or director | 2 | $0 | $0 |
| KATY POLANSKY | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| TREVOR BENTENSON | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| MARI STRAND-CARY | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| RON CRASILNECK | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DAN ERTEL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JEFF PETRY | DIRECTOR Trustee or director | 2 | $0 | $0 |
| KEN JORGENSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| TERRY BIERWIRTH | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JANE YATES | DIRECTOR Trustee or director | 2 | $0 | $0 |
| ANDY BENNION | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JENNIFER DUNCAN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| LESLIE PELINKA | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CHAD STEINHAUER | DIRECTOR Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2054 AMAZON PKWY, EUGENE, OR 97405-2915
- Principal officer (990 for 2024)
- BEV SMITH, 2054 AMAZON PKWY, EUGENE, OR 97405
- Signed the 990
- BEV SMITH, EXECUTIVE DIRECTOR
- Phone
- (541) 683-2374
- Website
- KIDSPORTS.ORG
- Return prepared by
- HENDERSON CPA LLC
Mission
PROVIDE TEAM SPORT OPPORTUNITIES FOR CHILDREN AGES KINDERGARTEN TO 8TH GRADE WITH THE INCLUSIVE MISSION THAT "ALL KIDS PLAY"
Program accomplishments
- PROVIDE YOUTH TEAM SPORTS FOR OVER 16,000 YOUTHExpenses $1,635,866 · revenue $1,384,152
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 July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 93-0472773
- 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
- 1959
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60Z)
- Assets (IRS master file)
- $3,271,067
- Income (IRS master file)
- $2,267,018
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $2,256,139 | $2,259,574 | $3,271,067 | XML |
| 990 | July 2024 | $2,524,494 | $2,156,753 | $3,205,426 | XML |
| 990 | July 2023 | $2,734,366 | $2,129,804 | $2,764,625 | XML |
| 990 | July 2022 | $2,330,129 | $1,711,347 | $2,195,682 | IRS |
| 990 | July 2021 | $1,769,314 | $1,107,773 | $1,552,504 | IRS |
| 990 | July 2020 | – | – | – | IRS |
| 990 | July 2019 | – | – | – | IRS |
| 990 | July 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 93-0472773).
Questions about EMERALD KIDSPORTS
- What is the EIN of EMERALD KIDSPORTS?
- The employer identification number (EIN) of EMERALD KIDSPORTS is 93-0472773.
- Is EMERALD KIDSPORTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1959.
- Are donations to EMERALD KIDSPORTS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EMERALD KIDSPORTS 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 EMERALD KIDSPORTS due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EMERALD KIDSPORTS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who is the principal officer of EMERALD KIDSPORTS?
- The 990 for the year ended July 31, 2025 names BEV SMITH.
- Who are the officers and directors of EMERALD KIDSPORTS?
- The 990 for the year ended July 31, 2025 lists 17 people; 1 received compensation from the organization, the highest $98,834 (BEV SMITH, EXECUTIVE DI).
- How much revenue does EMERALD KIDSPORTS have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $2,256,139, expenses of $2,259,574 and total assets of $3,271,067 at year end.
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