Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
EIN 80-0421323 • 501(c)3 • Westwood, MA
Profile
Westwood Basketball Association, Inc. ("WBA") was organized for the charitable and educational purposes of fostering, encouraging and engaging in athletic exercise and activites among the youth of Westwood, Massachusetts and any other legal activity related thereto. WBA's primary purpose is to provide youth basketball activities for students in grades 2 through 12.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
74th percentile
Higher net margin than 74% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
83rd percentile
Faster asset growth than 83% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Assets
Up$151,287
Up $41,702 (+38%) from 2024
Liabilities
Flat$1,000
Flat from 2024
Net Assets
$150,287
No earlier filing loaded for comparison.
Revenue
Up$213,996
Up $14,419 (+7.2%) from 2024
Expenses
Up$172,294
Up $16,608 (+11%) from 2024
Net Income
Down$41,702
Down $2,189 (-5.0%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Westwood Basketball Association, Inc. ("WBA") was organized for the charitable and educational purposes of fostering, encouraging and engaging in athletic exercise and activites among the youth of Westwood, Massachusetts and any other legal activity related thereto. WBA's primary purpose is to provide youth basketball activities for students in grades 2 through 12.
Westwood Basketball Association, Inc. ("WBA") continued to provide youth basketball services for the fiscal year ended June 30, 2025. These services included a summer league, fall clinics, a winter local recreational league for students in grades 2 through 12, and a winter travel league for students in grades 4 through 8. Many children participate in more than one program throughout the year, but a rough estimate of the number of children benefited is approximately 850.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $106,565 | $149,854 | ▲ $43,289 |
| Land, Buildings, and Equipment, Net | $1,065 | $872 | ▼ $193 |
| Prepaid Expenses and Deferred Charges | - | $561 | - |
| Cash and Non-Interest-Bearing Accounts | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $109,588 | $151,287 | ▲ $41,699 |
| Other Assets Total | $1,958 | $0 | ▼ $1,958 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,000 | $1,000 | → $0 |
| Other Liabilities | $3 | - | - |
| Total Liabilities | $1,003 | $1,000 | ▼ $3 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $108,585 | $150,287 | ▲ $41,702 |
| Total Net Assets Fund Balance | $108,585 | $150,287 | ▲ $41,702 |
| Total Liabilities and Net Assets / Fund Balance | $109,588 | $151,287 | ▲ $41,699 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $872 | $2,028 | $2,900 |
| Name | Title |
|---|---|
| Brendan Levesque | President |
| Brendan Reeves | Vice President |
| Bryan DiMare | Director |
| Jamy Sesselman | Director |
| Paula Timofeev | Director |
| Stephanie Yu | Director |
| Mike DeSantis | Secretary |
| Peter Hayes | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $170,294 |
| Grants and Similar Amounts Paid | $2,000 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $15,743 | $12,139 | - | $27,882 |
| Other Expenses | $12,430 | - | - | $12,430 |
| Insurance | - | $6,307 | - | $6,307 |
| Grants to Domestic Individuals | $2,000 | - | - | $2,000 |
| Fees for Services Accounting | - | $1,248 | - | $1,248 |
| Depreciation Depletion | - | $193 | - | $193 |
| Total Functional Expenses | $152,407 | $19,887 | $0 | $172,294 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“No review was or will be conducted.”
“No documents available to the public.”
“Business reg fees: Column (A) - Total = $70; Column (B) - Program Services = $0; Column (C) - Management & General = $70; Column (D) - Fundraising = $0”
“Clinic Costs: Column (A) - Total = $7589; Column (B) - Program Services = $7589; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Donations: Column (A) - Total = $500; Column (B) - Program Services = $500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Easy Merchant and PayPal fees: Column (A) - Total = $7600; Column (B) - Program Services = $0; Column (C) - Management & General = $7600; Column (D) - Fundraising = $0”
“Equip, balls, pinnies, etc.: Column (A) - Total = $7654; Column (B) - Program Services = $7654; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Subscriptions: Column (A) - Total = $804; Column (B) - Program Services = $0; Column (C) - Management & General = $804; Column (D) - Fundraising = $0”
“Web fees, ann'l mtg, other exp: Column (A) - Total = $3665; Column (B) - Program Services = $0; Column (C) - Management & General = $3665; Column (D) - Fundraising = $0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1000 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1000 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Westwood Basketball Association, Inc. ("WBA") continued to provide youth basketball services for the fiscal year ended June 30, 2025. These services included a summer league, fall clinics, a winter local recreational league for students in grades 2 through 12, and a winter travel league for students in grades 4 through 8. Many children participate in more than one program throughout the year, but a rough estimate of the number of children benefited is approximately 850. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 12139 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 15743 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 27882 |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Peter Hayes |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6173068796 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 229 Woodland Road |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Westwood |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02090 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 2000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2603 |
| IRS990/CYOtherExpensesAmt | 0 | 170294 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 211393 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 41702 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 172294 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 213996 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 193 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 193 |
| IRS990/Desc | 0 | Westwood Basketball Association, Inc. ("WBA") continues to provide youth basketball services through the fiscal year ended June 30, 2025. These services included a summer league, fall clinics, a winter local recreational league for students in grades 2 through 12, and a winter travel league for students in grades 4 through 8. Also, a winter clinic has been held for 1st graders since 2012. Many children participate in more than one program throughout the year, but a rough estimate of the number of children benefited is approximately 850. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 152407 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1248 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1248 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Brendan Levesque |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Brendan Reeves |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Peter Hayes |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Mike DeSantis |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Jamy Sesselman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Paula Timofeev |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Bryan DiMare |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Stephanie Yu |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2009 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantAmt | 0 | 2000 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 2000 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 2000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 213996 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6307 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6307 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2603 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2603 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2028 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1065 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 872 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2900 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | false |
| IRS990/MissionDesc | 0 | Westwood Basketball Association, Inc. ("WBA") was organized for the charitable and educational purposes of fostering, encouraging and engaging in athletic exercise and activites among the youth of Westwood, Massachusetts and any other legal activity related thereto. WBA's primary purpose is to provide youth basketball activities for students in grades 2 through 12. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 108585 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 150287 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 108585 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 150287 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1958 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Gym fees |
| IRS990/OtherExpensesGrp/Desc | 1 | Referee fees |
| IRS990/OtherExpensesGrp/Desc | 2 | Travel team costs |
| IRS990/OtherExpensesGrp/Desc | 3 | MetroWest league fee |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 71506 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 36864 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 13864 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 12430 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 71506 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 36864 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 13864 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 12430 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 561 |
| IRS990/PrincipalOfficerNm | 0 | Peter Hayes |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Registration receipts |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 211393 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 211393 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 782 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 154686 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 198795 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 43891 |
| IRS990/PYTotalExpensesAmt | 0 | 155686 |
| IRS990/PYTotalRevenueAmt | 0 | 199577 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | No review was or will be conducted. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Business reg fees: Column (A) - Total = $70; Column (B) - Program Services = $0; Column (C) - Management & General = $70; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Clinic Costs: Column (A) - Total = $7589; Column (B) - Program Services = $7589; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Donations: Column (A) - Total = $500; Column (B) - Program Services = $500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Easy Merchant and PayPal fees: Column (A) - Total = $7600; Column (B) - Program Services = $0; Column (C) - Management & General = $7600; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Equip, balls, pinnies, etc.: Column (A) - Total = $7654; Column (B) - Program Services = $7654; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Subscriptions: Column (A) - Total = $804; Column (B) - Program Services = $0; Column (C) - Management & General = $804; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Web fees, ann'l mtg, other exp: Column (A) - Total = $3665; Column (B) - Program Services = $0; Column (C) - Management & General = $3665; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part IX, Line 24e |
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| IRS990/USAddress/AddressLine1Txt | 0 | PO Box 112 |
| IRS990/USAddress/CityNm | 0 | Westwood |
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| IRS990/WebsiteAddressTxt | 0 | www.westwoodbasketball.org |
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