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    <Timestamp>2013-11-07T15:44:09-06:00</Timestamp>
    <TaxPeriodEndDate>2013-06-30</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>KUMMET LARSON BLUTH &amp; CO PA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>309 NW 3RD STREET</AddressLine1>
        <City>BRAINERD</City>
        <State>MN</State>
        <ZIPCode>56401</ZIPCode>
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    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-07-01</TaxPeriodBeginDate>
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      <Name>
        <BusinessNameLine1>BRAINERD BASKETBALL ASSOCIATION</BusinessNameLine1>
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      <Phone>2188298585</Phone>
      <USAddress>
        <AddressLine1>12949 BRENTWOOD CIRCLE</AddressLine1>
        <City>BAXTER</City>
        <State>MN</State>
        <ZIPCode>56425</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ERIC MALONE</Name>
      <Title>TREASURER</Title>
      <Phone>2188298585</Phone>
      <DateSigned>2013-11-04</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>RICK KUMMET CPA</Name>
      <Phone>2188293585</Phone>
      <DatePrepared>2013-11-07</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>WWW.BRAINERDBASKETBALL.COM</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc2">X</Organization501c3>
      <GrossReceipts>118423</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>750</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>21593</ProgramServiceRevenue>
      <FundraisingGrossIncome referenceDocumentId="RetDoc3">74015</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>42794</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>31221</SpecialEventsNetIncomeLoss>
      <GrossSalesOfInventory>3621</GrossSalesOfInventory>
      <CostOfGoodsSold>5602</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>-1981</GroProfitLossSalesOfInventory>
      <OtherRevenueTotal>18444</OtherRevenueTotal>
      <TotalRevenue>70027</TotalRevenue>
      <FeesAndOthPymtToIndContractors>659</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>1985</PrintingPublicationsPostage>
      <OtherExpensesTotal>68058</OtherExpensesTotal>
      <TotalExpenses>70702</TotalExpenses>
      <ExcessOrDeficitForYear>-675</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>28203</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>27528</NetAssetsOrFundBalancesEOY>
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        <BOY>28203</BOY>
        <EOY>27528</EOY>
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      <PrimaryExemptPurpose>TO SERVE AND SUPPORT BRAINERD YOUTH BASKETBALL</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>COORDINATE BRAINERD AREA YOUTH BASKETBALL PROGRAMS AND TOURNAMENTS</DescriptionProgramServiceAccom>
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        <PersonName referenceDocumentId="RetDoc1">CHRIS BJORKLUND</PersonName>
        <Title>PRESIDENT</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">BRUCE WIESE</PersonName>
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        <PersonName referenceDocumentId="RetDoc1">ERIC MALONE</PersonName>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">ERYK HAAPAJOKI</PersonName>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">JOEL STAEHLING</PersonName>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
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      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>ERIC MALONE</NamePerson>
        <AddressUS>
          <AddressLine1>12949 BRENTWOOD CIRCLE</AddressLine1>
          <City>BAXTER</City>
          <State>MN</State>
          <ZIPCode>56425</ZIPCode>
        </AddressUS>
        <TelephoneNumber>2188298585</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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        <Total>750</Total>
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      <GrossReceiptsFromAdmissions>
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        <CurrentTaxYearMinus3Years>78269</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>57458</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>87089</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>99229</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>11235</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>9462</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>6126</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>18444</CurrentTaxYear>
        <Total>55933</Total>
      </GrossReceiptsFromNonUBI>
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        <CurrentTaxYearMinus3Years>89504</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>66920</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>93215</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>118423</CurrentTaxYear>
        <Total>464306</Total>
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      <PublicSupportTotal509>464306</PublicSupportTotal509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>96244</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>89504</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>66920</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>93215</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>118423</CurrentTaxYear>
        <Total>464306</Total>
      </TotalSupportTotal>
      <First5Years509>X</First5Years509>
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    <IRS990ScheduleG documentId="RetDoc3">
      <EventsInformation>
        <NameOfEvent1>CONCERT</NameOfEvent1>
        <GrossReceiptsEvent1>40606</GrossReceiptsEvent1>
        <GrossRevenueEvent1>40606</GrossRevenueEvent1>
        <EntertainmentEvent1>24680</EntertainmentEvent1>
        <NameOfEvent2>TOURNAMENT</NameOfEvent2>
        <GrossReceiptsEvent2>33409</GrossReceiptsEvent2>
        <GrossRevenueEvent2>33409</GrossRevenueEvent2>
        <OtherDirectExpensesEvent2>18114</OtherDirectExpensesEvent2>
        <GrossReceiptsTotal>74015</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>74015</GrossRevenueTotalEvents>
        <EntertainmentTotalEvents>24680</EntertainmentTotalEvents>
        <OtherDirectExpensesTotalEvents>18114</OtherDirectExpensesTotalEvents>
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      <GeneralExplanation>
        <Identifier>OTHER REVENUE</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 8</ReturnReference>
        <Explanation>MISCELLANEOUS INCOME 13,394 ADVERTISING INCOME 5,050 TOTAL 18,444</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>SALES SALES TAX 1,771 EXPENSES WEBSITE 1,554 INSURANCE 1,370 TRAVEL PROGRAM EXPENSES 34,402 VARSITY PROGRAM SUPPORT 9,558 MISCELLANEOUS EXP 13,383 SCHOLARSHIPS 3,020 TOURNAMENT DIRECTOR 3,000 TOTAL 68,058</Explanation>
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      <Compensation>
        <PersonName>CHRIS BJORKLUND</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>BRUCE WIESE</PersonName>
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      <Compensation>
        <PersonName>ERIC MALONE</PersonName>
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      <Compensation>
        <PersonName>ERYK HAAPAJOKI</PersonName>
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      <Compensation>
        <PersonName>JOEL STAEHLING</PersonName>
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