SHAKOPEE BOYS BASKETBALL ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
SHAKOPEE BOYS BASKETBALL ASSOCIATION (EIN 41-1631149)
Tax period
2023-06-01 to 2024-05-31
Filed
2024-09-03
IRS object ID
202402479349301710
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-09-03T15:46:40-04:00ReturnTs
Tax Period End2024-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN411922135PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MENDEN ACCOUNTING & TAX SVCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11275 RAMSEY ST STE 100AddressLine1Txt
CitySHAKOPEECityNm
State AbbreviationMNStateAbbreviationCd
ZIP553793135ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN411631149EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHAKOPEE BOYS BASKETBALL ASSNBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSHAKBusinessNameControlTxt
Phone6128607918PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 223AddressLine1Txt
CitySHAKOPEECityNm
State AbbreviationMNStateAbbreviationCd
ZIP55379ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMIKE LINDAHLPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6128607918PhoneNum
Signature2024-08-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKARA K WURDEN CPAPreparerPersonNm
PTINP01288902PTIN
Phone9524458753PhoneNum
Preparation2024-08-13PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMIKE LINDAHLPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12130 KISO AVENUEAddressLine1Txt
CitySHAKOPEECityNm
State AbbreviationMNStateAbbreviationCd
ZIP55379ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$234,683GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SHAKOPEEBOYSBASKETBALL.COMWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation2019FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionPROGRAMS AND EQUIPMENT ORGANIZED TO PROVIDE ALL BOYS IN THE COMMUNITY AN OPPORTUNITY TO PARTICIPATE AT A COMPETITIVE LEVEL OF BASKETBALLActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$2,000PYContributionsGrantsAmt
CY Contributions Grants$2,500CYContributionsGrantsAmt
PY Program Service Revenue$174,081PYProgramServiceRevenueAmt
CY Program Service Revenue$194,698CYProgramServiceRevenueAmt
PY Investment Income$2,341PYInvestmentIncomeAmt
CY Investment Income$7,250CYInvestmentIncomeAmt
PY Other Revenue$29,373PYOtherRevenueAmt
CY Other Revenue$30,235CYOtherRevenueAmt
PY Total Revenue$207,795PYTotalRevenueAmt
CY Total Revenue$234,683CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$217,376PYOtherExpensesAmt
CY Other Expenses$240,791CYOtherExpensesAmt
PY Total Expenses$217,376PYTotalExpensesAmt
CY Total Expenses$240,791CYTotalExpensesAmt
PY Revenues Less Expenses-$9,581PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$6,108CYRevenuesLessExpensesAmt
Total Assets BOY$203,070TotalAssetsBOYAmt
Total Assets EOY$196,962TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$203,070NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$196,962NetAssetsOrFundBalancesEOYAmt
MissionPROGRAMS AND EQUIPMENT ORGANIZED TO PROVIDE ALL BOYS IN THE COMMUNITY AN OPPORTUNITY TO PARTICIPATE AT A COMPETITIVE LEVEL OF BASKETBALLMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$240,080ExpenseAmt
DescPROGRAMS AND EQUIPMENT ORGANIZED TO PROVIDE ALL BOYS IN THE COMMUNITY AN OPPORTUNITY TO PARTICIPATE AT A COMPETITIVE LEVEL OF BASKETBALL.Desc
Total Program Service Expenses$240,080TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMASON LUNNINGPersonNm
Phone9526938469PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 223AddressLine1Txt
CitySHAKOPEECityNm
State AbbreviationMNStateAbbreviationCd
ZIP55379ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
NICK BATA
DIRECTORYes (X)$0$0$0
SARAH BAUMGARTNER
DIRECTORYes (X)$0$0$0
DEBBIE DJUKIC
TREASURERYes (X)$0$0$0Yes (X)
BROOKE KUCHENBECKER
SECRETARYYes (X)$0$0$0Yes (X)
KYLE KUEPKER
DIRECTORYes (X)$0$0$0
MIKE LINDAHL
PRESIDENTYes (X)$0$0$0Yes (X)
JAMIE MOHLIN
DIRECTORYes (X)$0$0$0
ADAM SHREVE
DIRECTORYes (X)$0$0$0
SHELLY TORGUSON
DIRECTORYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$2,500AllOtherContributionsAmt
Total Contributions$2,500TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REGISTRATION FEES$152,525$152,525
ADMISSIONS CONCESSIONS SALES$35,571$35,571
APPAREL$4,318$4,318
SKILLS INCOME$2,284$2,284
FieldValueIRS element (for citing)
Total Program Service Revenue$194,698TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,250TotalRevenueColumnAmt
Related Or Exempt Func Income$7,250RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$30,235FundraisingGrossIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$30,235TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$234,683TotalRevenueColumnAmt
Related Or Exempt Func Income$201,948RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$610TotalAmt
Management And General$610ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,543TotalAmt
Program Services$2,543ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,129TotalAmt
Program Services$6,129ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
TOURNAMENT FEES$72,306$72,306
COACHING/REFEREE FEES$46,118$46,118
EQUIPMENT$33,126$33,126
GYM RENTAL$18,307$18,307

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$61,652TotalAmt
Program Services$61,551ProgramServicesAmt
Management And General$101ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$240,791TotalAmt
Program Services$240,080ProgramServicesAmt
Management And General$711ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$203,070BOYAmt
EOY$196,962EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$203,070BOYAmt
EOY$196,962EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$203,070BOYAmt
EOY$196,962EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$203,070BOYAmt
EOY$196,962EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$203,070BOYAmt
EOY$196,962EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$6,108ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,822CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,300CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,288CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,000CurrentTaxYearMinus1YearAmt
Current Tax Year$2,500CurrentTaxYearAmt
Total$13,910TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$200,864CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$218,894CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$219,121CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$205,795CurrentTaxYearMinus1YearAmt
Current Tax Year$232,183CurrentTaxYearAmt
Total$1,076,857TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$204,686CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$222,194CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$221,409CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$207,795CurrentTaxYearMinus1YearAmt
Current Tax Year$234,683CurrentTaxYearAmt
Total$1,090,767TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,090,767PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$204,686CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$222,194CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$221,409CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$207,795CurrentTaxYearMinus1YearAmt
Current Tax Year$234,683CurrentTaxYearAmt
Total$1,090,767TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1BOOSTER FUNDRAIEvent1Nm
Gross Receipts Event1$30,235GrossReceiptsEvent1Amt
Gross Revenue Event1$30,235GrossRevenueEvent1Amt
Gross Receipts Total$30,235GrossReceiptsTotalAmt
Gross Revenue Total Events$30,235GrossRevenueTotalEventsAmt
Net Income Summary$30,235NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 24ECONCESSIONS EXPENSE 16,620 0 0 DONATIONS 15,744 0 0 SPECIAL EVENTS 9,341 0 0 UNIFORMS 5,039 0 0 COACH REQUESTS 4,252 0 0 MEALS 3,274 0 0 DUES & SUBSCRIPTIONS 3,155 0 0 SPORTS ENGINE FEES 2,663 0 0 BANQUET 981 0 0 PROGRAMS 322 0 0 MISCELLANEOUS 160 0 0 BANK CHARGES 0 101 0 TOTAL 61,551 101 0

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