﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-05-11T13:14:38-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>411414667</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ESTERBROOKS CPAS LTD</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>823 BELKNAP STREET SUITE 201</AddressLine1Txt>
        <CityNm>SUPERIOR</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>54880</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>391831526</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SUPERIOR BASKETBALL ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SUPE</BusinessNameControlTxt>
      <PhoneNum>2183480467</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 505</AddressLine1Txt>
        <CityNm>SUPERIOR</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>54880</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KARI OLSON</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2183480467</PhoneNum>
      <SignatureDt>2026-05-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KNUTE R PEDERSEN JR CPA</PreparerPersonNm>
      <PTIN>P00908587</PTIN>
      <PhoneNum>7153925101</PhoneNum>
      <PreparationDt>2026-05-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>HTTPS://SUPERIORBASKETBALL.SPORTNGIN.C</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>109039</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>12704</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>96335</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>109039</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>450</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>975</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>103093</OtherExpensesTotalAmt>
      <TotalExpensesAmt>104518</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4521</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>65051</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>69572</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>65051</BOYAmt>
        <EOYAmt>69572</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>65051</BOYAmt>
        <EOYAmt>69572</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>65051</BOYAmt>
        <EOYAmt>69572</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE SUPERIOR BASKETBALL ASSOCIATION IS A GROUP OF VOLUNTEERS WITH DEDICATION AND ENTHUSIASM TO PROMOTE PARTICIPATION IN SUPERIOR BOYS AND GIRLS BASKETBALL. IT IS OUR GOAL TO PROVIDE A YOUTH PROGRAM THAT DEVELOPS PLAYERS FOR THE SUPERIOR HIGH SCHOOL BASKETBALL PROGRAM BY PROMOTING SPORTSMANSHIP, FUN, AND A HIGHER LEARNING OF THE GAME OF BASKETBALL. OUR GOAL IS TO HELP PROMOTE A SENSE OF COMMUNITY AND SCHOOL SPIRIT.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE SBA OFFERS BASKETBALL OPPORTUNITIES TO OVER 250 KIDS ANNUALLY WITHIN SUPERIOR, WI AND SURROUNDING AREAS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3119</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE SBA OFFERS BASKETBALL OPPORTUNITIES TO OVER 250 KIDS ANNUALLY WITHIN SUPERIOR, WI AND SURROUNDING AREAS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>100949</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>104068</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KARI OLSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CORY LISDAHL</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHLEEN BEISWENGER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN LEASK</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE HERMANSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIE MOON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PHIL ROE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAKE SMITH</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAKE MINER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESSE JAMES</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACOBY DEFEYTER</PersonNm>
        <TitleTxt>BOARD MEMBER</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>KARI OLSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 505</AddressLine1Txt>
          <CityNm>SUPERIOR</CityNm>
          <StateAbbreviationCd>WI</StateAbbreviationCd>
          <ZIPCd>54880</ZIPCd>
        </USAddress>
        <PhoneNum>2183480467</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>
        <CurrentTaxYearMinus4YearsAmt>3500</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5100</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5760</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>11375</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>12704</CurrentTaxYearAmt>
        <TotalAmt>38439</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>29712</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>37547</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>64530</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>96335</CurrentTaxYearAmt>
        <TotalAmt>228124</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>3500</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>34812</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>43307</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>75905</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>109039</CurrentTaxYearAmt>
        <TotalAmt>266563</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>266563</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>3500</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>34812</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>43307</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>75905</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>109039</CurrentTaxYearAmt>
        <TotalAmt>266563</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES INSURANCE 3,119 ANNUAL REPORT FEE 25 BACKGROUND CHECKS 530 JERSEYS 4,570 LEAGUE COORDINATOR 5,500 MEDALS 240 CAMP REGISTRATION FEES 21,728 PO BOX RENTAL 232 REFEREE/BOOK/CLOCK FEES 12,865 REFUNDS AND DISCOUNTS 585 SCHOLARSHIPS 300 TRAVEL TEAM EXPENSES 33,385 TOURNAMENT EXPENSES 19,583 MISCELLANOUS EXPENSES 431 TOTAL 103,093</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SUPERIOR BASKETBALL ASSOCIATION IS A GROUP OF VOLUNTEERS WITH DEDICATION AND ENTHUSIASM TO PROMOTE PARTICIPATION IN SUPERIOR BOYS AND GIRLS BASKETBALL. IT IS OUR GOAL TO PROVIDE A YOUTH PROGRAM THAT DEVELOPS PLAYERS FOR THE SUPERIOR HIGH SCHOOL BASKETBALL PROGRAM BY PROMOTING SPORTSMANSHIP, FUN, AND A HIGHER LEARNING OF THE GAME OF BASKETBALL. OUR GOAL IS TO HELP PROMOTE A SENSE OF COMMUNITY AND SCHOOL SPIRIT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SBA OFFERS BASKETBALL OPPORTUNITIES TO OVER 250 KIDS ANNUALLY WITHIN SUPERIOR, WI AND SURROUNDING AREAS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>