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    <Timestamp>2011-07-26T15:13:44-05:00</Timestamp>
    <TaxPeriodEndDate>2011-06-30</TaxPeriodEndDate>
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      <PreparerFirmBusinessName>
        <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>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-07-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>BRAINERD BASKETBALL ASSOCIATION</BusinessNameLine1>
      </Name>
      <NameControl>BRAI</NameControl>
      <Phone>2188248588</Phone>
      <USAddress>
        <AddressLine1>10023 COVE PT RD W</AddressLine1>
        <City>BRAINERD</City>
        <State>MN</State>
        <ZIPCode>56401</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>PAUL MEANS</Name>
      <Title>TREASURER</Title>
      <Phone>2188248588</Phone>
      <DateSigned>2011-07-14</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>RICK KUMMET CPA</Name>
      <Phone>2188293585</Phone>
      <DatePrepared>2011-07-26</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>WWW.BRAINERDBASKETBALL.COM</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc2">X</Organization501c3>
      <GrossReceipts>66920</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ProgramServiceRevenue>15351</ProgramServiceRevenue>
      <FundraisingGrossIncome>36972</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>15126</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>21846</SpecialEventsNetIncomeLoss>
      <GrossSalesOfInventory>5135</GrossSalesOfInventory>
      <CostOfGoodsSold>7549</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>-2414</GroProfitLossSalesOfInventory>
      <OtherRevenueTotal>9462</OtherRevenueTotal>
      <TotalRevenue>44245</TotalRevenue>
      <FeesAndOthPymtToIndContractors>667</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>3074</PrintingPublicationsPostage>
      <OtherExpensesTotal>45927</OtherExpensesTotal>
      <TotalExpenses>49668</TotalExpenses>
      <ExcessOrDeficitForYear>-5423</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>29028</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>23605</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>29028</BOY>
        <EOY>23605</EOY>
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        <BOY>29028</BOY>
        <EOY>23605</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>
        <ProgramServiceExpenses>49001</ProgramServiceExpenses>
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      <TotalProgramServiceExpenses>49001</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">WADE HAAPAJOKI</PersonName>
        <AddressUS>
          <AddressLine1>2572 130TH ST SW</AddressLine1>
          <City>PILLAGER</City>
          <State>MN</State>
          <ZIPCode>56473</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">BRUCE WIESE</PersonName>
        <AddressUS>
          <AddressLine1>4678 FOREST HILLS CIRCLE</AddressLine1>
          <City>NISSWA</City>
          <State>MN</State>
          <ZIPCode>56468</ZIPCode>
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        <Title>DIRECTOR</Title>
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        <AddressUS>
          <AddressLine1>10023 COVE POINTE RD</AddressLine1>
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          <State>MN</State>
          <ZIPCode>56401</ZIPCode>
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        <Title>TREASURER</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName referenceDocumentId="RetDoc1">BRIAN MCALLISTER</PersonName>
        <AddressUS>
          <AddressLine1>8359 WALDEN RD</AddressLine1>
          <City>BRAINERD</City>
          <State>MN</State>
          <ZIPCode>56401</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
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        <Compensation>0</Compensation>
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      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
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        <NamePerson>PAUL MEANS</NamePerson>
        <AddressUS>
          <AddressLine1>10023 COVE POINTE RD</AddressLine1>
          <City>BRAINERD</City>
          <State>MN</State>
          <ZIPCode>56401</ZIPCode>
        </AddressUS>
        <TelephoneNumber>2188248588</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>
      <FiledScheduleA>true</FiledScheduleA>
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      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GrossReceiptsFromAdmissions>
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        <CurrentTaxYearMinus1Year>78269</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>57458</CurrentTaxYear>
        <Total>221305</Total>
      </GrossReceiptsFromAdmissions>
      <GrossReceiptsFromNonUBI>
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        <CurrentTaxYearMinus1Year>11235</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>9462</CurrentTaxYear>
        <Total>31363</Total>
      </GrossReceiptsFromNonUBI>
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        <CurrentTaxYearMinus2Years>96244</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>89504</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>66920</CurrentTaxYear>
        <Total>252668</Total>
      </Total509>
      <PublicSupportTotal509>252668</PublicSupportTotal509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus2Years>96244</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>89504</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>66920</CurrentTaxYear>
        <Total>252668</Total>
      </TotalSupportTotal>
      <First5Years509>X</First5Years509>
    </IRS990ScheduleA>
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      <GeneralExplanation>
        <Identifier>OTHER REVENUE</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 8</ReturnReference>
        <Explanation>ADVERTISING INCOME 8,750 MISCELLANEOUS INCOME 712 TOTAL 9,462</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>SALES SALES TAX 1,800 EXPENSES WEBSITE 1,908 INSURANCE 1,641 TRAVEL PROGRAM EXPENSES 26,512 VARSITY PROGRAM SUPPORT 6,906 MISCELLANEOUS EXP 2,420 SCHOLARSHIPS 2,040 TOURNAMENT DIRECTOR 1,500 BBA SUPPORT 1,200 TOTAL 45,927</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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      <Compensation>
        <PersonName>WADE HAAPAJOKI</PersonName>
      </Compensation>
      <Compensation>
        <PersonName>BRUCE WIESE</PersonName>
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      <Compensation>
        <PersonName>PAUL MEANS</PersonName>
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      <Compensation>
        <PersonName>BRIAN MCALLISTER</PersonName>
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