BELMONT YOUTH BASKETBALL ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BELMONT YOUTH BASKETBALL ASSOCIATION INC (EIN 27-3446441)
Tax period
2024-09-01 to 2025-08-31
Filed
2026-08-17
IRS object ID
202612299349300121
Schema version
2024v5.0
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)
Return2026-08-17T09:02:07-04:00ReturnTs
Tax Period End2025-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN455016471PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DANIEL J O'CONNELLBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line123 BECKET RDAddressLine1Txt
CityBELMONTCityNm
State AbbreviationMAStateAbbreviationCd
ZIP024783902ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN273446441EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BELMONT YOUTH BASKETBALLBusinessNameLine1Txt
Business Name Line2ASSOCIATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBELMBusinessNameControlTxt
Phone6176206953PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line148 LONG AVENUEAddressLine1Txt
CityBELMONTCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02478ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRYAN THOMPSONPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6176206953PhoneNum
Signature2025-01-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIEL O'CONNELLPreparerPersonNm
PTINP00843976PTIN
Phone8577884790PhoneNum
Preparation2026-08-17PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1BYBABusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerRYAN THOMPSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line111 BEATRICE CIRCLEAddressLine1Txt
CityBELMONTCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02478ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$187,196GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BELMONTYOUTHBASKETBALL.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2010FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTHE BELMONT YOUTH BASKETBALL ASSOCIATION'S PRIMARY EXEMPT PURPOSE IS PROVIDING THE OPPORTUNITY TO LEARN AND PLAY THE GAME OF BASKETBALL TO THE YOUTH OF BELMONT, MASSACHUSETTS.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$207,087PYProgramServiceRevenueAmt
CY Program Service Revenue$186,839CYProgramServiceRevenueAmt
PY Investment Income$3,687PYInvestmentIncomeAmt
CY Investment Income$357CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$210,774PYTotalRevenueAmt
CY Total Revenue$187,196CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$174,172PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$225,771CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$8,655PYOtherExpensesAmt
CY Other Expenses$9,452CYOtherExpensesAmt
PY Total Expenses$182,827PYTotalExpensesAmt
CY Total Expenses$235,223CYTotalExpensesAmt
PY Revenues Less Expenses$27,947PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$48,027CYRevenuesLessExpensesAmt
Total Assets BOY$262,369TotalAssetsBOYAmt
Total Assets EOY$83,868TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$262,369NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$83,868NetAssetsOrFundBalancesEOYAmt
MissionTHE BELMONT YOUTH BASKETBALL ASSOCIATION'S PRIMARY EXEMPT PURPOSE IS PROVIDING THE OPPORTUNITY TO LEARN AND PLAY THE GAME OF BASKETBALL TO THE YOUTH OF BELMONT, MASSACHUSETTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$218,761ExpenseAmt
DescLEAGUE PLAY OF BASKETBALL TEAMS: REFEREES, GYM RENTALS AND LEAGUE DUESDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$7,010ExpenseAmt
DescMEMBER EVENT - CELTICS GAMEDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$225,771TotalProgramServiceExpensesAmt
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
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
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 With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
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 RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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 PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMATTHEW GIORGETTIPersonNm
Phone6176206953PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line148 LONG AVEAddressLine1Txt
CityBELMONTCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02478ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RYAN THOMPSON
PRESIDENTYes (X)Yes (X)$0$0$0
MATTHEW GIORGETTI
TREASURERYes (X)Yes (X)$0$0$0
JAKE LLOYD
DIRECTORYes (X)$0$0$0
KAREN ILLA
SECRETARYYes (X)Yes (X)$0$0$0
DIANE HUBBARD
DIRECTORYes (X)$0$0$0
RACHEL HEUISLER
DIRECTORYes (X)$0$0$0
CATE KARATZAS
DIRECTORYes (X)$0$0$0
CAROLINE HURWITCH
DIRECTORYes (X)$0$0$0
DANIEL SMITH
DIRECTORYes (X)$0$0$0
DEIDRE SIEGRET
DIRECTORYes (X)$0$0$0
MATTHEW KILLEEN
DIRECTORYes (X)$0$0$0
MARK SULLIVAN
DIRECTORYes (X)$0$0$0
JORDAN KOGLER
DIRECTORYes (X)$0$0$0
MICHAEL CUMMINGS
DIRECTORYes (X)$0$0$0
PETER SCOTT
DIRECTORYes (X)$0$0$0
JARED CHRISTENSEN
DIRECTORYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM SERVICE REVENUEDesc
Total Revenue Column$186,839TotalRevenueColumnAmt
Related Or Exempt Func Income$186,839RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$186,839TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$357TotalRevenueColumnAmt
Related Or Exempt Func Income$357RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$187,196TotalRevenueColumnAmt
Related Or Exempt Func Income$187,196RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$225,771TotalAmt
Program Services$225,771ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,219TotalAmt
Management And General$1,219ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,801TotalAmt
Management And General$2,801ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,432TotalAmt
Management And General$5,432ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$235,223TotalAmt
Program Services$225,771ProgramServicesAmt
Management And General$9,452ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$262,369BOYAmt
EOY$83,868EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$262,369BOYAmt
EOY$83,868EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$262,369BOYAmt
EOY$83,868EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$262,369BOYAmt
EOY$83,868EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$262,369BOYAmt
EOY$83,868EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$48,027ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$130,474OtherChangesInNetAssetsAmt
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$89,682CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$191,285CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,352CurrentTaxYearMinus2YearsAmt
Total$286,319TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$157,638CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$210,774CurrentTaxYearMinus1YearAmt
Current Tax Year$187,196CurrentTaxYearAmt
Total$555,608TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$89,682CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$191,285CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$162,990CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$210,774CurrentTaxYearMinus1YearAmt
Current Tax Year$187,196CurrentTaxYearAmt
Total$841,927TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$841,927PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$36CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$3,687CurrentTaxYearMinus1YearAmt
Total$3,730TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$36CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$3,687CurrentTaxYearMinus1YearAmt
Total$3,730TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$89,718CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$191,292CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$162,990CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$214,461CurrentTaxYearMinus1YearAmt
Current Tax Year$187,196CurrentTaxYearAmt
Total$845,657TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99560PublicSupportCY509Pct
Public Support PY5090.99430PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.01000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSUPPLEMENTAL INFORMATIONFormAndLineReferenceDesc
ExplanationNONE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 10BNO LOCAL CHAPTERS, ONLY ONE CHAPTER.
FORM 990, PAGE 6, PART VI, LINE 11BTREASURER REVIEWS DOCUMENT WITH PREPARER. TREASURER THEN COMMUNICATES FORM 990 TO ORGANIZATION BOARD OF DIRECTORS FOR REVIEW AND APPROVAL FOR FILING. ONCE FORM 990 APPROVED BY BOARD OF DIRECTORS, PREPARER FILES FORM 990.
FORM 990, PAGE 6, PART VI, LINE 12CNO ENFORCEMENTS REQUIRED IN YEAR ENDED AUGUST 31, 2025 NOTED.
FORM 990, PAGE 6, PART VI, LINE 15ANO COMPENSATION PAID TO ANY PERSONS INVOLVED IN MANAGING THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 15BNO COMPENSATION PAID TO ANY PERSONS INVOVLED IN MANAGING THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST.
FORM 990, PART XI, LINE 9ACCOUNTING CYCLE REVISED-9/1 TO 8/31 -130,474

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