BELMONT YOUTH BASKETBALL ASSOCIATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BELMONT YOUTH BASKETBALL ASSOCIATION INC (EIN 27-3446441)
Tax period
2023-09-01 to 2024-08-31
Filed
2024-12-08
IRS object ID
202413439349300101
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)
Return2024-12-08T12:49:01-05:00ReturnTs
Tax Period End2024-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN455016471PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DANIEL J O'CONNELLBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line123 BECKET RDAddressLine1Txt
CityBELMONTCityNm
State AbbreviationMAStateAbbreviationCd
ZIP024783902ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN273446441EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BELMONT YOUTH BASKETBALLBusinessNameLine1Txt
Business Name Line2ASSOCIATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBELMBusinessNameControlTxt
Phone6176206953PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line148 LONG AVENUEAddressLine1Txt
CityBELMONTCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02478ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRYAN THOMPSONPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6176206953PhoneNum
Signature2024-11-18SignatureDt
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 PersonDANIEL O'CONNELLPreparerPersonNm
PTINP00843976PTIN
Phone8579988437PhoneNum
Preparation2024-12-08PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1BYBABusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerPATRICK PHILLIPSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line164 AGASSIZ AVENUEAddressLine1Txt
CityBELMONTCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02478ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$210,774GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BELMONTYOUTHBASKETBALL.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2010FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTHE BELMONT YOUTH BASKETBALL ASSOCIATION'S PRIMARY EXEMPT PURPOSE IS PROVIDING THE OPPORTUNITY TO LEARN AND PLAY THE GAME OF BASKETBALL TO THE YOUTH OF BELMONT, MASSACHUSETTS.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
CY Program Service Revenue$207,087CYProgramServiceRevenueAmt
CY Investment Income$3,687CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
CY Total Revenue$210,774CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$174,172CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$8,655CYOtherExpensesAmt
CY Total Expenses$182,827CYTotalExpensesAmt
CY Revenues Less Expenses$27,947CYRevenuesLessExpensesAmt
Total Assets BOY$234,422TotalAssetsBOYAmt
Total Assets EOY$262,369TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$234,422NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$262,369NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE BELMONT YOUTH BASKETBALL ASSOCIATION'S PRIMARY EXEMPT PURPOSE IS PROVIDING THE OPPORTUNITY TO LEARN AND PLAY THE GAME OF BASKETBALL TO THE YOUTH OF BELMONT, MASSACHUSETTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$173,392ExpenseAmt
DescLEAGUE PLAY OF BASKETBALL TEAMS: REFEREES, GYM RENTALS AND LEAGUE DUESDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$780ExpenseAmt
DescMEMBER EVENT - CELTICS GAMEDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescTHE ORGANIZATION IS MAINTAINED FOR THE PURPOSES OF PROVIDING THE YOUTH OF BELMONT THE OPPORTUNITY TO PLAY BASKETBALL, RENTS GYM TIME, PAYS LEAGUE DUES, PAYS REFEREES, PAYS FOR TRYOUTS AND MAKES DONATIONS TO LOCAL CAUSES EACH YEAR.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$174,172TotalProgramServiceExpensesAmt
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 ActivitiesfalseFundraisingActivitiesInd
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 RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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 PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMATTHEW GIORGETTIPersonNm
Phone6176206953PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line148 LONG AVEAddressLine1Txt
CityBELMONTCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02478ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RYAN THOMPSON
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
MATTHEW GIORGETTI
TREASURER5.00Yes (X)Yes (X)$0$0$0
PATRICK PHILLIPS
VICE PRESIDE5.00Yes (X)Yes (X)$0$0$0
JAKE LLOYD
DIRECTOR1.00Yes (X)$0$0$0
KAREN ILLA
SECRETARY1.00Yes (X)Yes (X)$0$0$0
DIANE HUBBARD
DIRECTOR1.00Yes (X)$0$0$0
RACHEL HEUISLER
DIRECTOR1.00Yes (X)$0$0$0
CATE KARATZAS
DIRECTOR1.00Yes (X)$0$0$0
CAROLINE HURWITCH
DIRECTOR1.00Yes (X)$0$0$0
DANIEL SMITH
DIRECTOR1.00Yes (X)$0$0$0
DEIDRE SIEGRET
DIRECTOR1.00Yes (X)$0$0$0
MATTHEW KILLEEN
DIRECTOR1.00Yes (X)$0$0$0
MARK SULLIVAN
DIRECTOR1.00Yes (X)$0$0$0
JORDAN KOGLER
DIRECTOR1.00Yes (X)$0$0$0
MICHAEL CUMMINGS
DIRECTOR1.00Yes (X)$0$0$0
PETER SCOTT
DIRECTOR1.00Yes (X)$0$0$0
JARED CHRISTENSEN
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM SERVICE REVENUEDesc
Total Revenue Column$207,087TotalRevenueColumnAmt
Related Or Exempt Func Income$207,087RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$207,087TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,687TotalRevenueColumnAmt
Related Or Exempt Func Income$3,687RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$210,774TotalRevenueColumnAmt
Related Or Exempt Func Income$210,774RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$174,172TotalAmt
Program Services$174,172ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,289TotalAmt
Management And General$1,289ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,225TotalAmt
Management And General$2,225ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,141TotalAmt
Management And General$5,141ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$182,827TotalAmt
Program Services$174,172ProgramServicesAmt
Management And General$8,655ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$234,422BOYAmt
EOY$262,369EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$234,422BOYAmt
EOY$262,369EOYAmt

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$234,422BOYAmt
EOY$262,369EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$234,422BOYAmt
EOY$262,369EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$234,422BOYAmt
EOY$262,369EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$27,947ReconcilationRevenueExpnssAmt
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$143,737CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$89,682CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$191,285CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,352CurrentTaxYearMinus1YearAmt
Total$430,056TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$157,638CurrentTaxYearMinus1YearAmt
Current Tax Year$210,774CurrentTaxYearAmt
Total$368,412TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$143,737CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$89,682CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$191,285CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$162,990CurrentTaxYearMinus1YearAmt
Current Tax Year$210,774CurrentTaxYearAmt
Total$798,468TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$798,468PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$853CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$36CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7CurrentTaxYearMinus2YearsAmt
Current Tax Year$3,687CurrentTaxYearAmt
Total$4,583TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$853CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$36CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$7CurrentTaxYearMinus2YearsAmt
Current Tax Year$3,687CurrentTaxYearAmt
Total$4,583TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$144,590CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$89,718CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$191,292CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$162,990CurrentTaxYearMinus1YearAmt
Current Tax Year$214,461CurrentTaxYearAmt
Total$803,051TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99430PublicSupportCY509Pct
Public Support PY5090.99810PublicSupportPY509Pct
Investment Income CY0.01000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSUPPLEMENTAL INFORMATIONFormAndLineReferenceDesc
ExplanationNONE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DTHE ORGANIZATION IS MAINTAINED FOR THE PURPOSES OF PROVIDING THE YOUTH OF BELMONT THE OPPORTUNITY TO PLAY BASKETBALL, RENTS GYM TIME, PAYS LEAGUE DUES, PAYS REFEREES, PAYS FOR TRYOUTS AND MAKES DONATIONS TO LOCAL CAUSES EACH YEAR.
FORM 990, PAGE 6, PART VI, LINE 10BNO LOCAL CHAPTERS, ONLY ONE CHAPTER.
FORM 990, PAGE 6, PART VI, LINE 11BTREASURER REVIEWS DOCUMENT WITH PREPARER. TREASURER THEN COMMUNICATES FORM 990 TO ORGANIZATION BOARD OF DIRECTORS FOR REVIEW AND APPROVAL FOR FILING. ONCE FORM 990 APPROVED BY BOARD OF DIRECTORS, PREPARER FILES FORM 990.
FORM 990, PAGE 6, PART VI, LINE 12CNONE NOTED.
FORM 990, PAGE 6, PART VI, LINE 15ANO COMPENSATION PAID TO ANY PERSONS INVOLVED IN MANAGING THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 15BNO COMPENSATION PAID TO ANY PERSONS INVOVLED IN MANAGING THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST.

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