﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2013v3.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2014-10-03T08:53:46-05:00</ReturnTs>
    <TaxPeriodEndDt>2014-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>411704958</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1>KUMMET LARSON BLUTH &amp; CO PA</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>309 NW 3RD STREET</AddressLine1>
        <City>BRAINERD</City>
        <State>MN</State>
        <ZIPCode>56401</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>263198974</EIN>
      <BusinessName>
        <BusinessNameLine1>BRAINERD BASKETBALL ASSOCIATION</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>BRAI</BusinessNameControlTxt>
      <PhoneNum>2188298712</PhoneNum>
      <USAddress>
        <AddressLine1>14084 BAXTER DR</AddressLine1>
        <AddressLine2>ROOM/SUITE BOX 3</AddressLine2>
        <City>BAXTER</City>
        <State>MN</State>
        <ZIPCode>56425</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOEL STAEHLING</PersonNm>
      <PersonTitleTxt>SECRETARY/TREASURER</PersonTitleTxt>
      <PhoneNum>2188298712</PhoneNum>
      <SignatureDt>2014-09-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>RICK KUMMET CPA</PreparerPersonNm>
      <PTIN>P00044486</PTIN>
      <PhoneNum>2188293585</PhoneNum>
      <PreparationDt>2014-10-03</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.BRAINERDBASKETBALL.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>124059</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>3000</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>22255</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc4">92054</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>74015</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>18039</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>229</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-229</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>6750</OtherRevenueTotalAmt>
      <TotalRevenueAmt>49815</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>670</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>3245</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>59597</OtherExpensesTotalAmt>
      <TotalExpensesAmt>63512</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-13697</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>27528</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>13831</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>27528</BOYAmt>
        <EOYAmt>13831</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>27528</BOYAmt>
        <EOYAmt>13831</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>27528</BOYAmt>
        <EOYAmt>13831</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO SERVE AND SUPPORT BRAINERD YOUTH BASKETBALL</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COORDINATE BRAINERD AREA YOUTH BASKETBALL PROGRAMS AND TOURNAMENTS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>62842</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>62842</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">ERIC MALONE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">ERYK HAAPAJOKI</PersonNm>
        <TitleTxt>DIRECTOR AT-</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">JOEL STAEHLING</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">DARREN LARSON</PersonNm>
        <TitleTxt>DIRECTOR AT-</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc1">DAN BORDERS</PersonNm>
        <TitleTxt>DIRECTOR AT-</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JOEL STAEHLING</PersonNm>
        <USAddress>
          <AddressLine1>14084 BAXTER DR BOX 3</AddressLine1>
          <City>BAXTER</City>
          <State>MN</State>
          <ZIPCode>56425</ZIPCode>
        </USAddress>
        <PhoneNum>2188298712</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus1YearAmt>750</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3000</CurrentTaxYearAmt>
        <TotalAmt>3750</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>78269</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>57458</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>87089</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>99229</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>114309</CurrentTaxYearAmt>
        <TotalAmt>436354</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>11235</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9462</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6126</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>18444</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6750</CurrentTaxYearAmt>
        <TotalAmt>52017</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>89504</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>66920</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>93215</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>118423</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>124059</CurrentTaxYearAmt>
        <TotalAmt>492121</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>492121</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>89504</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>66920</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>93215</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>118423</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>124059</CurrentTaxYearAmt>
        <TotalAmt>492121</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc4">
      <FundraisingEventInformationGrp>
        <NameOfEvent1Amt>CONCERT</NameOfEvent1Amt>
        <GrossReceiptsEvent1Amt>53149</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>53149</GrossRevenueEvent1Amt>
        <EntertainmentEvent1Amt>43374</EntertainmentEvent1Amt>
        <NameOfEvent2Amt>TOURNAMENT</NameOfEvent2Amt>
        <GrossReceiptsEvent2Amt>38905</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>38905</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>30641</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>92054</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>92054</GrossRevenueTotalEventsAmt>
        <EntertainmentTotalEventsAmt>43374</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>30641</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>74015</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>18039</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>ADVERTISING INCOME 6,750 TOTAL 6,750</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SALES SALES TAX 1,214 EXPENSES WEBSITE 5,410 INSURANCE 1,923 TRAVEL PROGRAM EXPENSES 42,531 VARSITY PROGRAM SUPPORT 7,710 MISCELLANEOUS EXP 809 TOTAL 59,597</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="RetDoc1">
      <CompensationExplanationGrp>
        <PersonNm>ERIC MALONE</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>ERYK HAAPAJOKI</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>JOEL STAEHLING</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>DARREN LARSON</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>DAN BORDERS</PersonNm>
      </CompensationExplanationGrp>
    </CompensationExplanation>
  </ReturnData>
</Return>