Nonprofit · EIN 93-1559313
LOOKOUT VALLEY SPORTS ASSOCIATION
Tax-exempt · CHATTANOOGA, TN 37419
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $18,380 | $20,807 | -$2,427 | $3,577 | $0 | $3,577 |
| December 31, 2024 | 990-EZ | $48,975 | $46,367 | $2,608 | $6,004 | $0 | $6,004 |
| December 31, 2023 | 990-EZ | $40,642 | $37,246 | $3,396 | $3,396 | $0 | $3,396 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,169
- Membership dues
- $16,210
- Investment income
- $1
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,925
- Occupancy
- $999
- Other expenses
- $17,883
- Program services (functional)
- $20,808
Balance sheet and other
- Total assets, start of year
- $6,004
- Total assets, end of year
- $3,577
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,577
- Cash, savings and investments
- $1,155
- Gross receipts
- $18,380
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 |
|---|---|---|---|
| ERIC MCROY | CEO/EXECUTIVE DIRECTOR | 1 | $0 |
| BRANDY SLACK | SECRETARY | 1 | $0 |
| JASON OSBORNE | TREASURER | 1 | $0 |
| ANGEL HERNANDEZ | HISPANIC COMMUNITY OUTREAC | 1 | $0 |
| ABBY HENSLEY | REGISTAR | 1 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RYAN BALL | PRESIDENT | 1 | $0 |
| ERIC MCROY | CEO/EXECUTIVE DIRECTOR | 1 | $0 |
| BRANDY SLACK | SECRETARY | 1 | $0 |
| JANA YORK | TREASURER | 1 | $0 |
| ANGEL HERNANDEZ | HISPANIC COMMUNITY OUTREACH DIRECTO | 1 | $0 |
| ABBY HENSLEY | REGISTAR | 1 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RYAN BALL | PRESIDENT | 0 | $0 |
| ERIC MCROY | CEO/EXECUTIVE DIRECTOR | 0 | $0 |
| BRANDY SLACK | SECRETARY | 0 | $0 |
| JANA YORK | TREASURER | 0 | $0 |
| KRIS RAY | DIRECTOR OF COACHING | 0 | $0 |
| ANGEL HERNANDEZ | DIRECTOR OF MEDIA | 0 | $0 |
| ABBY HENSLEY | REGISTAR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 363 LOOKOUT HIGH ST, CHATTANOOGA, TN 37419-1431
- Signed the 990-EZ
- ERIC MCROY, EXECUTIVE DIRECTOR
- Phone
- (423) 902-0664
- Return prepared by
- HOOD CPA & ASSOCIATES LLC
Mission
TO PROVIDE SPORTS TO CHILDREN IN A COMMUNITY SETTING THAT MAY NOT HAVE THE FINANCIAL ABILITY TO DO SO.
Program accomplishments
- PROVIDE A FUN SAFE ENVIRONMENT FOR KIDS AND ADULTS WHO LOVE TO PLAY SOCCER.Expenses $20,808
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
- 93-1559313
- 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 (N64)
- Assets (IRS master file)
- $3,577
- Income (IRS master file)
- $18,380
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $18,380 | $20,807 | $3,577 | XML |
| 990-EZ | December 2024 | $48,975 | $46,367 | $6,004 | XML |
| 990-EZ | December 2023 | $40,642 | $37,246 | $3,396 | 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 93-1559313).
Questions about LOOKOUT VALLEY SPORTS ASSOCIATION
- What is the EIN of LOOKOUT VALLEY SPORTS ASSOCIATION?
- The employer identification number (EIN) of LOOKOUT VALLEY SPORTS ASSOCIATION is 93-1559313.
- Is LOOKOUT VALLEY SPORTS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to LOOKOUT VALLEY SPORTS ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOOKOUT VALLEY SPORTS ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LOOKOUT VALLEY SPORTS ASSOCIATION 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 LOOKOUT VALLEY SPORTS ASSOCIATION 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 LOOKOUT VALLEY SPORTS ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does LOOKOUT VALLEY SPORTS ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $18,380, expenses of $20,807 and total assets of $3,577 at year end.
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