OREGON BASKETBALL CLUB: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
OREGON BASKETBALL CLUB (EIN 82-4325263)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-15
IRS object ID
202323199349325812
Schema version
2022v5.0
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)
Return2023-11-15T18:12:49-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN262836257PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Western Accounting & Tax SolutionsBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16700 SW 105th Ave Suite 317AddressLine1Txt
CityBeavertonCityNm
State AbbreviationORStateAbbreviationCd
ZIP97008ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN824325263EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Oregon Basketball ClubBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlOREGBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12355 State St Ste 101AddressLine1Txt
CitySalemCityNm
State AbbreviationORStateAbbreviationCd
ZIP97301ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonScott ZiegenhagenPersonNm
Person TitleTreasurerPersonTitleTxt
Phone9714075510PhoneNum
Signature2023-05-15SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstScottPersonFirstNm
Person LastZiegenhagenPersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKerrick JaquithPreparerPersonNm
PTINP00712933PTIN
Phone5037168311PhoneNum
Preparation2023-11-15PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$573,463GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2018FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionMaximize basketball skills and placementActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee5TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$38,906PYContributionsGrantsAmt
CY Contributions Grants$32,938CYContributionsGrantsAmt
PY Program Service Revenue$271,791PYProgramServiceRevenueAmt
CY Program Service Revenue$540,525CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$310,697PYTotalRevenueAmt
CY Total Revenue$573,463CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,967PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$173,529CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$253,432PYOtherExpensesAmt
CY Other Expenses$395,514CYOtherExpensesAmt
PY Total Expenses$255,399PYTotalExpensesAmt
CY Total Expenses$569,043CYTotalExpensesAmt
PY Revenues Less Expenses$55,298PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$4,420CYRevenuesLessExpensesAmt
Total Assets BOY$77,360TotalAssetsBOYAmt
Total Assets EOY$82,203TotalAssetsEOYAmt
Total Liabilities BOY$225TotalLiabilitiesBOYAmt
Total Liabilities EOY$648TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$77,135NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$81,555NetAssetsOrFundBalancesEOYAmt
MissionMaximize basketball skills and placementMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$569,043ExpenseAmt
Revenue$540,525RevenueAmt
DescOregon Basketball Club (OBC) is a year round basketball program with boys and girls teams (8U-17U).Desc
Total Program Service Expenses$569,043TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
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 EquipmentYes (true)ReportLandBuildingEquipmentInd
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
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee5EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
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 Members4GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
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 BodyfalseMinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
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
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonErnie BurghardtPersonNm
Phone9714075510PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12355 State St Ste 101AddressLine1Txt
CitySalemCityNm
State AbbreviationORStateAbbreviationCd
ZIP97301ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Grant Page
President0.000.00Yes (X)$78,275$0$0
Ernie Burghardt
Vice President0.000.00Yes (X)$0$0$0
Scott Ziegenhagen
Treasurer0.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$78,275TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$32,938AllOtherContributionsAmt
Total Contributions$32,938TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Registration Fees711210$281,345$281,345
Sales711210$24,821$24,821
Training711210$234,359$234,359
FieldValueIRS element (for citing)
Total Program Service Revenue$540,525TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$573,463TotalRevenueColumnAmt
Related Or Exempt Func Income$540,525RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$159,079TotalAmt
Program Services$159,079ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$14,450TotalAmt
Program Services$14,450ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,402TotalAmt
Program Services$7,402ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$470TotalAmt
Program Services$470ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,350TotalAmt
Program Services$5,350ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$51,440TotalAmt
Program Services$51,440ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$163,876TotalAmt
Program Services$163,876ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$10,420TotalAmt
Program Services$10,420ProgramServicesAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$156,556TotalAmt
Program Services$156,556ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$569,043TotalAmt
Program Services$569,043ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$30,419BOYAmt
EOY$45,682EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$52,098LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$15,630LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$46,888BOYAmt
EOY$36,468EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$53BOYAmt
EOY$53EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$77,360BOYAmt
EOY$82,203EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$225BOYAmt
EOY$648EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$225BOYAmt
EOY$648EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$77,135BOYAmt
EOY$81,555EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$77,135BOYAmt
EOY$81,555EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$77,360BOYAmt
EOY$82,203EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$4,420ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

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$22,266CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$29,992CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$30,381CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$38,906CurrentTaxYearMinus1YearAmt
Current Tax Year$32,938CurrentTaxYearAmt
Total$154,483TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,708CurrentTaxYearMinus4YearsAmt
Total$1,708TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$114,286CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$267,337CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$42,125CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$271,791CurrentTaxYearMinus1YearAmt
Current Tax Year$540,525CurrentTaxYearAmt
Total$1,236,064TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$138,260CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$297,329CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$72,506CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$310,697CurrentTaxYearMinus1YearAmt
Current Tax Year$573,463CurrentTaxYearAmt
Total$1,392,255TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,392,255PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$2CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4CurrentTaxYearMinus2YearsAmt
Total$6TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$2CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4CurrentTaxYearMinus2YearsAmt
Total$6TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$3,093CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$70,440CurrentTaxYearMinus2YearsAmt
Total$73,533TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$138,260CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$300,424CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$142,950CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$310,697CurrentTaxYearMinus1YearAmt
Current Tax Year$573,463CurrentTaxYearAmt
Total$1,465,794TotalAmt
FieldValueIRS element (for citing)
First5 Years509Yes (X)First5Years509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$52,098OtherCostOrOtherBasisAmt
Depreciation$15,630DepreciationAmt
Book Value$36,468BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$36,468TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescOther AssetDesc
Book Value$53BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$53TotalBookValueOtherAssetsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Governing body meeting documentation Part VI line 8aBoard meets via Zoom for decision making
Committee meeting documentation Part VI line 8bBoard meets via Zoom for decision making
Form 990 governing body review Part VI line 11Form 990 will be provided after signed by the Treasurer
Conflict of interest policy compliance Part VI line 12cOBC in the process of instituting a Conflict of Interest policy
Governing documents etc available to public Part VI line 19Form 990 will be available upon request or on IRS website once processed.
List of other expenses Part IX line 24eApparel $19,895Bank Charges $185Dues & Subscriptions $2,209Job Supplies $36,004Meals $6Gym Repairs $20,348Taxes and Licenses $613Team Event $1,082 Tournament Fees $42,138Training Supplies $223Uniforms $4,253Insurance $4,557Gifts $682Coaches Event $2,542Vehicle Exp $21,819

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