FURP.ORG / PUBLIC DATA EXPLORER

ROGERS AREA YOUTH BASKETBALL ASSOCIATION: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
ROGERS AREA YOUTH BASKETBALL ASSOCIATION (EIN 41-2011364)
Tax period
2016-07-01 to 2017-06-30
Filed
2017-10-30
IRS object ID
201733039349300033
Schema version
2016v3.0
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)
Return2017-10-30T10:20:12-05:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

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 Begin2016-07-01TaxPeriodBeginDt

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)
PersonNATE WHITCOMBPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6514974733PhoneNum
Signature2017-10-13SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPEGGY S SCHUMMPreparerPersonNm
PTINP00279024PTIN
Phone7634977817PhoneNum
Preparation2017-10-18PreparationDt

Filing Security Information FilingSecurityInformation

FieldValueIRS element (for citing)
At Submission Creation Device Id3D462B1B422E448D2DF2153B26D72EC4F72FFD3BAtSubmissionCreationDeviceId
At Submission Filing Device IdF52938784FC2A0A1B725F87C3C205C4933C2E3E8AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerNATE WHITCOMBPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line112150 66TH COURT NEAddressLine1Txt
CityOTSEGOCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55301ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$256,859GrossReceiptsAmt
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 Body21VotingMembersGoverningBodyCnt
Voting Members Independent21VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers600TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$4,033PYContributionsGrantsAmt
CY Contributions Grants$6,896CYContributionsGrantsAmt
PY Program Service Revenue$207,524PYProgramServiceRevenueAmt
CY Program Service Revenue$228,405CYProgramServiceRevenueAmt
PY Investment Income$17PYInvestmentIncomeAmt
CY Investment Income$8CYInvestmentIncomeAmt
PY Other Revenue$15,277PYOtherRevenueAmt
CY Other Revenue$21,550CYOtherRevenueAmt
PY Total Revenue$226,851PYTotalRevenueAmt
CY Total Revenue$256,859CYTotalRevenueAmt
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$199,440PYOtherExpensesAmt
CY Other Expenses$197,441CYOtherExpensesAmt
PY Total Expenses$199,440PYTotalExpensesAmt
CY Total Expenses$197,441CYTotalExpensesAmt
PY Revenues Less Expenses$27,411PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$59,418CYRevenuesLessExpensesAmt
Total Assets BOY$88,669TotalAssetsBOYAmt
Total Assets EOY$148,087TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$88,669NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$148,087NetAssetsOrFundBalancesEOYAmt
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$139,578ExpenseAmt
Revenue$228,405RevenueAmt
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$42,618ExpenseAmt
DescRENTAL OF GYMNASIUM SPACE FOR PRACTICES AND GAMES FOR ALL TEAMS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$15,245ExpenseAmt
DescOTHER EXPENSES (REFEREES, TROPHIES, ETC)Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$15,245TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$197,441TotalProgramServiceExpensesAmt
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 Document0IRPDocumentCnt
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 Members21GoverningBodyVotingMembersCnt
Independent Voting Member21IndependentVotingMemberCnt
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 (6 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BONNIE TIEGEN
SECRETARYYes (X)$0$0$0
CHRIS KANE
VICE PRESIDEYes (X)$0$0$0
NATE WHITCOMB
PRESIDENTYes (X)$0$0$0
MELINDA GRAD
VICEPRESIDENYes (X)$0$0$0
CHRISTINE ALBERTS
TREASURERYes (X)$0$0$0
LARRY UMPHREY
FACILITIESYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$6,896AllOtherContributionsAmt
Total Contributions$6,896TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REGISTRATION FEES$155,671$155,671
TRAVEL TOURNAMENT INCOME$72,734$72,734
FieldValueIRS element (for citing)
Total Program Service Revenue$228,405TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8TotalRevenueColumnAmt
Related Or Exempt Func Income$8RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONCESSIONS$19,770$19,770
PHOTO REBATE$1,780$1,780
FieldValueIRS element (for citing)
Other Revenue Total$21,550OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$256,859TotalRevenueColumnAmt
Related Or Exempt Func Income$249,963RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$725TotalAmt
Program Services$725ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$8,986TotalAmt
Program Services$8,986ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$165TotalAmt
Program Services$165ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$44,118TotalAmt
Program Services$44,118ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,885TotalAmt
Program Services$2,885ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
RAYBA TOURNAMENTS$44,647$44,647
HOUSE EXPENSES$39,305$39,305
BOYS TOURNAMENT FEES$27,025$27,025
GIRLS TOURNAMENT FEES$18,135$18,135

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$11,450TotalAmt
Program Services$11,450ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$197,441TotalAmt
Program Services$197,441ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$18,669BOYAmt
EOY$64,487EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$70,000BOYAmt
EOY$83,600EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$88,669BOYAmt
EOY$148,087EOYAmt

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$88,669BOYAmt
EOY$148,087EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$88,669BOYAmt
EOY$148,087EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$88,669BOYAmt
EOY$148,087EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$59,418ReconcilationRevenueExpnssAmt
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$6,752CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,067CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,430CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,033CurrentTaxYearMinus1YearAmt
Current Tax Year$6,896CurrentTaxYearAmt
Total$26,178TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$153,740CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$177,053CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$214,353CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$222,818CurrentTaxYearMinus1YearAmt
Current Tax Year$249,963CurrentTaxYearAmt
Total$1,017,927TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$160,492CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$181,120CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$218,783CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$226,851CurrentTaxYearMinus1YearAmt
Current Tax Year$256,859CurrentTaxYearAmt
Total$1,044,105TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,044,105PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7CurrentTaxYearMinus3YearsAmt
Total$14TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7CurrentTaxYearMinus3YearsAmt
Total$14TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$160,499CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$181,127CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$218,783CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$226,851CurrentTaxYearMinus1YearAmt
Current Tax Year$256,859CurrentTaxYearAmt
Total$1,044,119TotalAmt
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 (4 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