Nonprofit · EIN 99-2691493
NORTH AMERICAN BASKETBALL ASSOCIATION USA INC
Tax-exempt · STATEN ISLAND, NY 10306
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $19,252 | $6,395 | $12,857 | $15,722 | $939 | $14,783 |
| December 31, 2024 | 990-EZ | $11,052 | $9,126 | $1,926 | $2,426 | $500 | $1,926 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $17,000
- Membership dues
- $550
- Net income from fundraising events
- $1,702
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $500
- Other expenses
- $5,895
- Program services (functional)
- $5,895
Balance sheet and other
- Total assets, start of year
- $2,426
- Total assets, end of year
- $15,722
- Total liabilities, end of year
- $939
- Net assets, end of year
- $14,783
- Cash, savings and investments
- $15,722
- Gross receipts
- $19,252
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 |
|---|---|---|---|
| ISAGANI GREGORIO | PRESIDENT | 1 | $0 |
| EMMANUEL LAANO | VICE PRESIDENT & DEPUTY COMMIS | 1 | $0 |
| CHRISTOPHER BEJAR | SECRETARY | 1 | $0 |
| VIC DEGRACIA | TREASURER | 1 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ISAGANI GREGORIO | PRESIDENT | 1 | $0 |
| BOY LAANO | VICE PRESIDENT | 1 | $0 |
| VIC DEGRACIA | AUDITOR | 1 | $0 |
| CHRISTOPHER BEJAR | EXECUTIVE SECRETARY | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 379 FREEBORN ST, STATEN ISLAND, NY 10306-5841
- In care of
- % VIC DEGRACIA
- Signed the 990-EZ
- VIC DEGRACIA, TREASURER
- Phone
- (347) 417-6622
- Return prepared by
- H AND R BLOCK
Mission
THE ORGANIZATION WAS FORMED TO PROVIDE A SPORTING ACTIVITY FOR FILIPINOS WHO MIGRATED TO THE USA
Program accomplishments
- MARCH 2025 - NBTC WORLD TOURNAMENT; JUNE 2025 - PIDCI-INDEPENCE PARADE; AUG 2025 - NABA TOURNAMENTS; SEPT 2025 - FILIPINO HERITAGE NIGHT AT NY YANKEESExpenses $5,895
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 | Check at the IRS |
IRS record
- EIN
- 99-2691493
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N62)
- Assets (IRS master file)
- $15,722
- Income (IRS master file)
- $19,252
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $19,252 | $6,395 | $15,722 | IRS |
| 990-EZ | December 2024 | $11,052 | $9,126 | $2,426 | 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 99-2691493).
Questions about NORTH AMERICAN BASKETBALL ASSOCIATION USA INC
- What is the EIN of NORTH AMERICAN BASKETBALL ASSOCIATION USA INC?
- The employer identification number (EIN) of NORTH AMERICAN BASKETBALL ASSOCIATION USA INC is 99-2691493.
- Is NORTH AMERICAN BASKETBALL ASSOCIATION USA INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to NORTH AMERICAN BASKETBALL ASSOCIATION USA INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NORTH AMERICAN BASKETBALL ASSOCIATION USA INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of NORTH AMERICAN BASKETBALL ASSOCIATION USA INC 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 NORTH AMERICAN BASKETBALL ASSOCIATION USA INC 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 NORTH AMERICAN BASKETBALL ASSOCIATION USA INC?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does NORTH AMERICAN BASKETBALL ASSOCIATION USA INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $19,252, expenses of $6,395 and total assets of $15,722 at year end.
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