BRAINERD BASKETBALL ASSOCIATION: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BRAINERD BASKETBALL ASSOCIATION (EIN 26-3198974)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2024-11-12
- IRS object ID
- 202423179349201832
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-12T11:06:14-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411704958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KUMMET LARSON BLUTH & CO PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 309 NW 3RD STREET | AddressLine1Txt |
| City | BRAINERD | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263198974 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRAINERD BASKETBALL ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BRAI | BusinessNameControlTxt |
| Phone | 2188298712 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12814 PARKWOOD DR | AddressLine1Txt |
| City | BAXTER | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56425 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIM BAUMAN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2188298712 | PhoneNum |
| Signature | 2024-11-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MIKE YOUNGQUIST CPA | PreparerPersonNm |
| PTIN | P00044489 | PTIN |
| Phone | 2188293585 | PhoneNum |
| Preparation | 2024-11-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | WWW.BRAINERDBASKETBALL.COM | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $190,327 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $144 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $115,421 | ProgramServiceRevenueAmt |
| Fundraising Gross Income | $74,762 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $65,019 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $9,743 | SpecialEventsNetIncomeLossAmt |
| Total Revenue | $125,308 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $1,343 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $120,029 | OtherExpensesTotalAmt |
| Total Expenses | $121,372 | TotalExpensesAmt |
| Excess Or Deficit For Year | $3,936 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $24,888 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $28,824 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,888 | BOYAmt |
| EOY | $28,824 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,888 | BOYAmt |
| EOY | $28,824 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,888 | BOYAmt |
| EOY | $28,824 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | TO SERVE AND SUPPORT BRAINERD YOUTH BASKETBALL | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | COORDINATE BRAINERD AREA YOUTH BASKETBALL PROGRAMS AND TOURNAMENTS | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $119,675 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $119,675 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (15 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| TIM BAUMAN | ||
| PRESIDENT | 5.00 | $0 |
| KARISSA HAUGEN | ||
| VICE PRESIDE | 3.00 | $0 |
| DARREN LARSON | ||
| TREASURER | 3.00 | $0 |
| MATT SCHMIDT | ||
| SECRETARY | 2.00 | $0 |
| DARREN MAYERS | ||
| DIRECTOR AT- | 2.00 | $0 |
| GEORGE WASHINGTON | ||
| DIRECTOR AT- | 2.00 | $0 |
| ROSS LADEHOFF | ||
| DIRECTOR AT- | 2.00 | $0 |
| TROY NELSON | ||
| DIRECTOR AT- | 1.00 | $0 |
| CHARLIE SCHOECK | ||
| DIRECTOR AT- | 1.00 | $0 |
| ELLEN THOMES | ||
| DIRECTOR AT- | 10.00 | $0 |
| JESS ERICKSON | ||
| DIRECTOR AT- | 1.00 | $0 |
| NICK OTTERSON | ||
| DIRECTOR AT- | 1.00 | $0 |
| JUSTIN HEITKAMP | ||
| DIRECTOR AT- | 1.00 | $0 |
| SETH SAZAMA | ||
| DIRECTOR AT- | 1.00 | $0 |
| DEREK HENDRICKSON | ||
| DIRECTOR AT- | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DARREN LARSON | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12814 PARKWOOD DR | AddressLine1Txt |
| City | BAXTER | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56425 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2188518368 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $34,628 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,746 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23,419 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $144 | CurrentTaxYearAmt |
| Total | $64,937 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $130,257 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,974 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $134,027 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $172,705 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $190,183 | CurrentTaxYearAmt |
| Total | $660,146 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $164,885 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $39,720 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $157,446 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $172,705 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $190,327 | CurrentTaxYearAmt |
| Total | $725,083 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $725,083 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $164,885 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $39,720 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $157,446 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $172,705 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $190,327 | CurrentTaxYearAmt |
| Total | $725,083 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | BBALL TOURNAMEN | Event1Nm |
| Gross Receipts Event1 | $67,472 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $67,472 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $54,540 | OtherDirectExpensesEvent1Amt |
| Event2 | GOLF TOURNAMENT | Event2Nm |
| Gross Receipts Event2 | $7,290 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $7,290 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $10,479 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $74,762 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $74,762 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $65,019 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $65,019 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $9,743 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990-EZ, PART I, LINE 16 | FormAndLineReferenceDesc |
| Explanation | EXPENSES INSURANCE 2,647 STORAGE 2,104 TRAVEL PROGRAM EXPENSES 102,123 VARSITY PROGRAM SUPPORT 13,155 TOTAL 120,029 | ExplanationTxt |