Nonprofit · EIN 92-0403006
WEST CENTRAL ACADEMY OF BASKETBALL
Tax-exempt · WILLMAR, MN 56201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $22,951 | $19,901 | $3,050 | $3,247 | $0 | $3,247 |
| December 31, 2024 | 990 | $39,810 | $40,001 | -$191 | $196 | $0 | $196 |
| December 31, 2023 | 990 | $25,728 | $26,107 | -$379 | $387 | $0 | $387 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $22,951
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $3,750
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $500
- Program services (functional)
- $19,901
Balance sheet and other
- Total assets, start of year
- $196
- Total assets, end of year
- $3,247
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,247
- Net assets without donor restrictions
- $3,247
- Gross receipts
- $22,951
- Employees
- 0
- Year formed
- 2022
- State of legal domicile
- MN
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 |
|---|---|---|---|
| ALLAN CRONEN | PRESIDENT Trustee or director | 8 | $0 |
| JOSHUA MULDER | VICE PRESIDENT Trustee or director | 8 | $0 |
| LEE TOLLEFSRUD | SECRETARY/TREASURER Trustee or director | 8 | $0 |
| MATTHEW REINERTSON | DIRECTOR Trustee or director | 8 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALLAN CRONEN | PRESIDENT Trustee or director | 8 | $0 |
| JOSHUA MULDER | VICE PRESIDENT Trustee or director | 8 | $0 |
| LEE TOLLEFSRUD | SECRETARY/TREASURER Trustee or director | 8 | $0 |
| MATTHEW REINERTSON | DIRECTOR Trustee or director | 8 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALLAN CRONEN | PRESIDENT Trustee or director | 8 | $0 |
| JOSHUA MULDER | VICE PRESIDENT Trustee or director | 8 | $0 |
| LEE TOLLEFSRUD | SECRETARY/TREASURER Trustee or director | 8 | $0 |
| MATTHEW REINERTSON | DIRECTOR Trustee or director | 8 | $0 |
Address and contacts
- Address (IRS master file)
- 7388 POINT LAKE DR, WILLMAR, MN 56201-8105
- In care of
- % ALLAN CRONEN
- Principal officer (990 for 2025)
- ALLAN CRONEN, 7388 POINT LAKE DR, Willmar, MN 562018105
- Signed the 990
- ALLAN CRONEN, PRESIDENT
- Phone
- (320) 434-2653
- Return prepared by
- Sandra L Woelfel CPA
Mission
USING BASKETBALL AS A TOOL TO DEVELOP YOUNG MEN AND WOMEN OF INTEGRITY AND CHRISTIAN CHARACTER.
Program accomplishments
- BASKETBALL PROGRAMSExpenses $22,951
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 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
- 92-0403006
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N62)
- Assets (IRS master file)
- $3,247
- Income (IRS master file)
- $22,951
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $22,951 | $19,901 | $3,247 | XML |
| 990 | December 2024 | $39,810 | $40,001 | $196 | XML |
| 990 | December 2023 | $25,728 | $26,107 | $387 | XML |
| 990 | December 2022 | $1,902 | $1,136 | $766 | 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 92-0403006).
Questions about WEST CENTRAL ACADEMY OF BASKETBALL
- What is the EIN of WEST CENTRAL ACADEMY OF BASKETBALL?
- The employer identification number (EIN) of WEST CENTRAL ACADEMY OF BASKETBALL is 92-0403006.
- Is WEST CENTRAL ACADEMY OF BASKETBALL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to WEST CENTRAL ACADEMY OF BASKETBALL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WEST CENTRAL ACADEMY OF BASKETBALL file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of WEST CENTRAL ACADEMY OF 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 WEST CENTRAL ACADEMY OF 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 WEST CENTRAL ACADEMY OF BASKETBALL?
- The 990 for the year ended December 31, 2025 names ALLAN CRONEN.
- Who are the officers and directors of WEST CENTRAL ACADEMY OF BASKETBALL?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does WEST CENTRAL ACADEMY OF BASKETBALL have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $22,951, expenses of $19,901 and total assets of $3,247 at year end.
Other nonprofits in WILLMAR
- KANDIYOHI COUNTY FAIR ASSOCIATION EIN 41-0703359 · last filed 990 for 2025
- WILLMAR HOCKEY ASSOCIATION INC EIN 23-7087204 · last filed 990 for 2026
- DIAMOND EDGE FIGURE SKATING CLUB EIN 41-1976262 · last filed 990-EZ for 2026
- GLACIAL RIDGE CURLING EIN 20-2429190 · last filed 990 for 2026
- WILLMAR JUNIOR GOLF FOUNDATION EIN 82-1124674 · last filed 990 for 2024
- WILLMAR YOUTH FOOTBALL ASSOCIATION INC EIN 41-1938771 · last filed 990 for 2025
- WILLMAR SOFTBALL ASSOCIATION EIN 86-2067949 · last filed 990-PF for 2024
- WILLMAR TAKEDOWN CLUB EIN 41-1772054 · last filed 990-EZ for 2025
All nonprofits in WILLMAR · Minnesota · Recreation and sports