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Nonprofit · EIN 93-1044004

JUNIOR COMET SPORTS

Also known as DARRYL SUMMERFIELD

Tax-exempt (reinstated) · CENTRAL POINT, OR 97502

Address and contacts

Address (IRS master file)
5402 UPTON RD, CENTRAL POINT, OR 97502-9468
In care of
% JEFF PONS
Mailing address (990-N for 2025)
5402 Upton Road, Central Point OR 97502
Principal officer (990-N for 2025)
Darryl Summerfield, 5402 Upton Road, Central Point OR 97502

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 April, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025April 30, 2026September 15, 2026990-N on file
2024April 30, 2025September 15, 2025990-N on file
2023April 30, 2024September 16, 2024Check at the IRS

File the 2026 990-N for JUNIOR COMET SPORTS

Due September 15, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
93-1044004
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
2014
Accounting year ends
April
Files
Form 990-N (e-Postcard)

Revocation and reinstatement

Exemption revoked
September 15, 2010
Posted by the IRS
February 22, 2014
Reinstated
Effective September 15, 2010

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: Darryl Summerfield
April 30, 2026≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: Darryl Summerfield
April 30, 2025≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Darryl Summerfield
April 30, 2023≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Darryl Summerfield
April 30, 2021≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Darryl Summerfield
April 30, 2020≤ $50,000 receipts––e-Postcard

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 93-1044004).

Questions about JUNIOR COMET SPORTS

What is the EIN of JUNIOR COMET SPORTS?
The employer identification number (EIN) of JUNIOR COMET SPORTS is 93-1044004.
Is JUNIOR COMET SPORTS tax-exempt?
Yes. The IRS revoked its exemption on September 15, 2010 and reinstated it effective September 15, 2010.
Are donations to JUNIOR COMET SPORTS tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does JUNIOR COMET SPORTS file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of JUNIOR COMET SPORTS due?
The return for tax year 2026 (the year ending April 30, 2027) is due September 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did JUNIOR COMET SPORTS last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended April 30, 2026.
Who is the principal officer of JUNIOR COMET SPORTS?
The 990-N for 2025 names Darryl Summerfield.

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