SHAKOPEE BOYS BASKETBALL ASSOCIATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
SHAKOPEE BOYS BASKETBALL ASSOCIATION (EIN 41-1631149)
Tax period
2021-06-01 to 2022-05-31
Filed
2022-09-26
IRS object ID
202232699349300048
Schema version
2021v4.0
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)
Return2022-09-26T18:15:50-04:00ReturnTs
Tax Period End2022-05-31TaxPeriodEndDt

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 Begin2021-06-01TaxPeriodBeginDt

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)
PersonDEBBIE DJUKICPersonNm
Person TitleTREASURERPersonTitleTxt
Phone6128607918PhoneNum
Signature2022-09-19SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDEBBIEPersonFirstNm
Person LastDJUKICPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKARA K WURDEN CPAPreparerPersonNm
PTINP01288902PTIN
Phone9524458753PhoneNum
Preparation2022-09-19PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTEVE KRUEGERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 223AddressLine1Txt
CitySHAKOPEECityNm
State AbbreviationMNStateAbbreviationCd
ZIP55379ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$221,409GrossReceiptsAmt
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$3,300PYContributionsGrantsAmt
CY Contributions Grants$2,288CYContributionsGrantsAmt
PY Program Service Revenue$218,894PYProgramServiceRevenueAmt
CY Program Service Revenue$193,299CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$25,822CYOtherRevenueAmt
PY Total Revenue$222,194PYTotalRevenueAmt
CY Total Revenue$221,409CYTotalRevenueAmt
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$175,325PYOtherExpensesAmt
CY Other Expenses$217,498CYOtherExpensesAmt
PY Total Expenses$175,325PYTotalExpensesAmt
CY Total Expenses$217,498CYTotalExpensesAmt
PY Revenues Less Expenses$46,869PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,911CYRevenuesLessExpensesAmt
Total Assets BOY$208,740TotalAssetsBOYAmt
Total Assets EOY$212,651TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$208,740NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$212,651NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
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$216,898ExpenseAmt
DescPROGRAMS AND EQUIPMENT ORGANIZED TO PROVIDE ALL BOYS IN THE COMMUNITY AN OPPORTUNITY TO PARTICIPATE AT A COMPETITIVE LEVEL OF BASKETBALLDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescPROGRAMS AND EQUIPMENT ORGANIZED TO PROVIDE ALL BOYS IN THE COMMUNITY AN OPPORTUNITY TO PARTICIPATE AT A COMPETITIVE LEVEL OF BASKETBALLDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$216,898TotalProgramServiceExpensesAmt
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)
PersonDEBBIE DJUKICPersonNm
Phone6128607918PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11988 OAKRIDGE CIRCLEAddressLine1Txt
CitySHAKOPEECityNm
State AbbreviationMNStateAbbreviationCd
ZIP55379ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
SARAH BAUMGARTNER
DIRECTORYes (X)$0$0$0
DEBBIE DJUKIC
TREASURERYes (X)$0$0$0Yes (X)
JEREMY GYLLAND
DIRECTORYes (X)$0$0$0
ROB KIEFFER
DIRECTORYes (X)$0$0$0
STEVE KRUEGER
PRESIDENTYes (X)$0$0$0Yes (X)
BROOKE KUCHENBECKER
SECRETARYYes (X)$0$0$0Yes (X)
MIKE LINDAHL
VICE PRESIDEYes (X)$0$0$0Yes (X)
KELLY VAN MAANEN
BOOSTERSYes (X)$0$0$0
ADAM SHREVE
DIRECTORYes (X)$0$0$0
NOAH WAHL
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$2,288AllOtherContributionsAmt
Total Contributions$2,288TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REGISTRATION FEES$119,760$119,760
ADMISSIONS CONCESSIONS SALES$70,115$70,115
APPAREL$3,424$3,424
FieldValueIRS element (for citing)
Total Program Service Revenue$193,299TotalProgramServiceRevenueAmt
Fundraising Gross Income$25,822FundraisingGrossIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,822TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$221,409TotalRevenueColumnAmt
Related Or Exempt Func Income$193,299RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$600TotalAmt
Management And General$600ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,355TotalAmt
Program Services$3,355ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,124TotalAmt
Program Services$3,124ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
TOURNAMENT FEES$70,211$70,211
UNIFORM EXPENSE$44,921$44,921
COACHING/REFEREE FEES$27,698$27,698
SPACE RENTAL$16,478$16,478

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$51,111TotalAmt
Program Services$51,111ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$217,498TotalAmt
Program Services$216,898ProgramServicesAmt
Management And General$600ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$208,740BOYAmt
EOY$212,651EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$208,740BOYAmt
EOY$212,651EOYAmt

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$208,740BOYAmt
EOY$212,651EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$208,740BOYAmt
EOY$212,651EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$208,740BOYAmt
EOY$212,651EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,911ReconcilationRevenueExpnssAmt
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 Minus3 Years$5,350CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,822CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,300CurrentTaxYearMinus1YearAmt
Current Tax Year$2,288CurrentTaxYearAmt
Total$14,760TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$282,833CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$200,864CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$218,894CurrentTaxYearMinus1YearAmt
Current Tax Year$219,121CurrentTaxYearAmt
Total$921,712TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$288,183CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$204,686CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$222,194CurrentTaxYearMinus1YearAmt
Current Tax Year$221,409CurrentTaxYearAmt
Total$936,472TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$936,472PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$288,183CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$204,686CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$222,194CurrentTaxYearMinus1YearAmt
Current Tax Year$221,409CurrentTaxYearAmt
Total$936,472TotalAmt
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$25,822GrossReceiptsEvent1Amt
Gross Revenue Event1$25,822GrossRevenueEvent1Amt
Gross Receipts Total$25,822GrossReceiptsTotalAmt
Gross Revenue Total Events$25,822GrossRevenueTotalEventsAmt
Net Income Summary$25,822NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DPROGRAMS AND EQUIPMENT ORGANIZED TO PROVIDE ALL BOYS IN THE COMMUNITY AN OPPORTUNITY TO PARTICIPATE AT A COMPETITIVE LEVEL OF BASKETBALL
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 14,746 0 0 COACH REQUESTS 12,704 0 0 AWARDS 5,196 0 0 MISCELLANEOUS EXPENSES 3,454 0 0 BANQUET EXPENSE 2,758 0 0 DONATIONS 2,545 0 0 SENIOR NIGHT 2,409 0 0 SPORTS ENGINE FEES 2,396 0 0 MEALS 1,683 0 0 EVENT EXPENSES 883 0 0 EQUIPMENT 875 0 0 DUES & SUBSCRIPTIONS 737 0 0 TRAINING 400 0 0 PROGRAMS 325 0 0 TOTAL 51,111 0 0

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