FURP.ORG / PUBLIC DATA EXPLORER

ROGERS AREA YOUTH BASKETBALL ASSOCIATION: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
ROGERS AREA YOUTH BASKETBALL ASSOCIATION (EIN 41-2011364)
Tax period
2017-07-01 to 2018-06-30
Filed
2018-08-06
IRS object ID
201832189349300848
Schema version
2017v2.3
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)
Return2018-08-06T15:41:16-05:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN261366978PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PEGGY S SCHUMM CPA LTDBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1750 CENTRAL AVE E SUITE 201AddressLine1Txt
CitySAINT MICHAELCityNm
State AbbreviationMNStateAbbreviationCd
ZIP553764585ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN412011364EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROGERS AREA YOUTH BASKETBALLBusinessNameLine1Txt
Business Name Line2ASSOCIATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlROGEBusinessNameControlTxt
Phone6514974733PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 298AddressLine1Txt
CityROGERSCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55374ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVANAE PEARSONPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6514974733PhoneNum
Signature2018-07-25SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPEGGY S SCHUMMPreparerPersonNm
PTINP00279024PTIN
Phone7634977817PhoneNum
Preparation2018-07-26PreparationDt
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerVANAE PEARSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 298AddressLine1Txt
CityROGERSCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55374ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$255,955GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.RAYBA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionRAYBA PROVIDES YOUTHS IN DISTRICT 728 COMMUNITIES OF DAYTON, HASSAN, OSTEGO, AND ROGERS THE OPPORTUNITY TO PLAY ORGANIZED BASKETBALL THROUGH IN-HOUSE PROGRAMS AS WELL AS REGIONAL TRAVEL TEAMS.ActivityOrMissionDesc
Voting Members Governing Body23VotingMembersGoverningBodyCnt
Voting Members Independent23VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers600TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$6,896PYContributionsGrantsAmt
CY Contributions Grants$11,237CYContributionsGrantsAmt
PY Program Service Revenue$228,405PYProgramServiceRevenueAmt
CY Program Service Revenue$232,049CYProgramServiceRevenueAmt
PY Investment Income$8PYInvestmentIncomeAmt
CY Investment Income$57CYInvestmentIncomeAmt
PY Other Revenue$21,550PYOtherRevenueAmt
CY Other Revenue$12,612CYOtherRevenueAmt
PY Total Revenue$256,859PYTotalRevenueAmt
CY Total Revenue$255,955CYTotalRevenueAmt
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$197,441PYOtherExpensesAmt
CY Other Expenses$205,523CYOtherExpensesAmt
PY Total Expenses$197,441PYTotalExpensesAmt
CY Total Expenses$205,523CYTotalExpensesAmt
PY Revenues Less Expenses$59,418PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$50,432CYRevenuesLessExpensesAmt
Total Assets BOY$148,087TotalAssetsBOYAmt
Total Assets EOY$198,519TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$148,087NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$198,519NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionRAYBA PROVIDES YOUTHS IN DISTRICT 728 COMMUNITIES OF DAYTON, HASSAN, OSTEGO, AND ROGERS THE OPPORTUNITY TO PLAY ORGANIZED BASKETBALL THROUGH IN-HOUSE PROGRAMS AS WELL AS REGIONAL TRAVEL TEAMS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$153,230ExpenseAmt
DescSPONSORED BOYS AND GIRLS BASKETBALL TEAMS FOR VARIOUS GRADES, DEVELOPED TEAMS INCLUDING APPROXIMATELY 1,073 YOUTH.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$27,522ExpenseAmt
DescRENTAL OF GYMNASIUM SPACE FOR PRACTICES AND GAMES FOR ALL TEAMS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$24,771ExpenseAmt
DescOTHER EXPENSES (REFEREES, TROPHIES, ETC)Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$24,771TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$205,523TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members23GoverningBodyVotingMembersCnt
Independent Voting Member23IndependentVotingMemberCnt
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
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCHRISTINE ALBERTSPersonNm
Phone7637426355PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15578 RAMIER AVENUE NEAddressLine1Txt
CityOTSEGOCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55374ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ED KEELING
SECRETARYYes (X)$0$0$0
RYAN STARSSBURG
VICE PRESIDEYes (X)$0$0$0
VANAE PEARSON
PRESIDENTYes (X)$0$0$0
JOE NES
VICEPRESIDENYes (X)$0$0$0
CHRISTINE ALBERTS
TREASURERYes (X)$0$0$0
LARRY UMPHREY
FACILITIESYes (X)$0$0$0
ED KEELING
SECRETARYYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$11,237AllOtherContributionsAmt
Total Contributions$11,237TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REGISTRATION FEES$160,279$160,279
TRAVEL TOURNAMENT INCOME$71,770$71,770
FieldValueIRS element (for citing)
Total Program Service Revenue$232,049TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$57TotalRevenueColumnAmt
Related Or Exempt Func Income$57RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONCESSIONS$10,951$10,951
PHOTO REBATE$1,661$1,661
FieldValueIRS element (for citing)
Other Revenue Total$12,612OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$255,955TotalRevenueColumnAmt
Related Or Exempt Func Income$244,718RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$720TotalAmt
Program Services$720ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$82TotalAmt
Program Services$82ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,744TotalAmt
Program Services$2,744ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$5,050TotalAmt
Program Services$5,050ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$29,022TotalAmt
Program Services$29,022ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,938TotalAmt
Program Services$2,938ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
HOUSE EXPENSES$50,369$50,369
RAYBA TOURNAMENTS$39,665$39,665
BOYS TOURNAMENT FEES$31,515$31,515
GIRLS TOURNAMENT FEES$16,401$16,401

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$27,017TotalAmt
Program Services$27,017ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$205,523TotalAmt
Program Services$205,523ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$64,487BOYAmt
EOY$99,919EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$83,600BOYAmt
EOY$98,600EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$148,087BOYAmt
EOY$198,519EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$148,087BOYAmt
EOY$198,519EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$148,087BOYAmt
EOY$198,519EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$148,087BOYAmt
EOY$198,519EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$50,432ReconcilationRevenueExpnssAmt
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$4,067CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,430CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,033CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,896CurrentTaxYearMinus1YearAmt
Current Tax Year$11,237CurrentTaxYearAmt
Total$30,663TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$177,053CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$214,353CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$222,818CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$249,963CurrentTaxYearMinus1YearAmt
Current Tax Year$244,718CurrentTaxYearAmt
Total$1,108,905TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$181,120CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$218,783CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$226,851CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$256,859CurrentTaxYearMinus1YearAmt
Current Tax Year$255,955CurrentTaxYearAmt
Total$1,139,568TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,139,568PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7CurrentTaxYearMinus4YearsAmt
Total$7TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7CurrentTaxYearMinus4YearsAmt
Total$7TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$181,127CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$218,783CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$226,851CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$256,859CurrentTaxYearMinus1YearAmt
Current Tax Year$255,955CurrentTaxYearAmt
Total$1,139,575TotalAmt
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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, PART I, LINE 6PARENT VOLUNTEERS AND VOLUNTEER COACHES
FORM 990, PAGE 2, PART III, LINE 4DOTHER EXPENSES (REFEREES, TROPHIES, ETC)
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 24EDONATION 11,650 0 0 MISC TRAVEL EXPENSES 5,454 0 0 COACHES 3,462 0 0 DIRECTOR OF COACHING 3,085 0 0 HOOP IT UP 1,648 0 0 COACH APPRECIATION DINNER 1,595 0 0 DUES, LICENSE & FEES 87 0 0 COACHES CLINIC 36 0 0 TOTAL 27,017 0 0