BRAINERD BASKETBALL ASSOCIATION: Form 990EZ, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- BRAINERD BASKETBALL ASSOCIATION (EIN 26-3198974)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2015-11-16
- IRS object ID
- 201503209349203900
- Schema version
- 2014v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-11-16T13:19:03-06:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411704958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KUMMET LARSON BLUTH & CO PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 309 NW 3RD STREET | AddressLine1Txt |
| City | BRAINERD | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263198974 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRAINERD BASKETBALL ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BRAI | BusinessNameControlTxt |
| Phone | 2188298712 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14084 BAXTER DR BOX 3 | AddressLine1Txt |
| City | BAXTER | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56425 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOEL STAEHLING | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 2188298712 | PhoneNum |
| Signature | 2015-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICK KUMMET CPA | PreparerPersonNm |
| PTIN | P00044486 | PTIN |
| Phone | 2188293585 | PhoneNum |
| Preparation | 2015-11-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | WWW.BRAINERDBASKETBALL.COM | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $110,643 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $17,702 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $40,751 | ProgramServiceRevenueAmt |
| Fundraising Gross Income | $45,193 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $36,634 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $8,559 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $3,009 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | -$3,009 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $6,997 | OtherRevenueTotalAmt |
| Total Revenue | $71,000 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $620 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $2,792 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $63,116 | OtherExpensesTotalAmt |
| Total Expenses | $66,528 | TotalExpensesAmt |
| Excess Or Deficit For Year | $4,472 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $13,831 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | -$12,978 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $5,325 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,831 | BOYAmt |
| EOY | $5,325 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,831 | BOYAmt |
| EOY | $5,325 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,831 | BOYAmt |
| EOY | $5,325 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | TO SERVE AND SUPPORT BRAINERD YOUTH BASKETBALL | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | COORDINATE BRAINERD AREA YOUTH BASKETBALL PROGRAMS AND TOURNAMENTS | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $65,908 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $65,908 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| ERIC MALONE | ||
| CHAIRMAN | 000.00 | $0 |
| ERYK HAAPAJOKI | ||
| DIRECTOR AT- | 000.00 | $0 |
| JOEL STAEHLING | ||
| TREASURER | 000.00 | $0 |
| DARREN LARSON | ||
| PRESIDENT | 000.00 | $0 |
| DAN BORDERS | ||
| SECRETARY | 000.00 | $0 |
| SARAH PORISCH | ||
| DIRECTOR AT- | 000.00 | $0 |
| CHAD SCHWENDEMAN | ||
| DIRECTOR AT- | 000.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOEL STAEHLING | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14084 BAXTER DR BOX 3 | AddressLine1Txt |
| City | BAXTER | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56425 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2188298712 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $750 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,702 | CurrentTaxYearAmt |
| Total | $21,452 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $57,458 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $87,089 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $99,229 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $114,309 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $92,941 | CurrentTaxYearAmt |
| Total | $451,026 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,462 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,126 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,444 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,750 | CurrentTaxYearMinus1YearAmt |
| Total | $40,782 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $66,920 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $93,215 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $118,423 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $124,059 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $110,643 | CurrentTaxYearAmt |
| Total | $513,260 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $513,260 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $66,920 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $93,215 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $118,423 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $124,059 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $110,643 | CurrentTaxYearAmt |
| Total | $513,260 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $34,345 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $34,345 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $22,234 | OtherDirectExpensesEvent1Amt |
| Event2 | CONCERT | Event2Nm |
| Gross Receipts Event2 | $10,848 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $10,848 | GrossRevenueEvent2Amt |
| Entertainment Event2 | $14,400 | EntertainmentEvent2Amt |
| Gross Receipts Total | $45,193 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $45,193 | GrossRevenueTotalEventsAmt |
| Entertainment Total Events | $14,400 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $22,234 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $36,634 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $8,559 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 | ADVERTISING INCOME 6,997 TOTAL 6,997 |
| FORM 990-EZ, PART I, LINE 16 | SALES SALES TAX 2,353 EXPENSES INSURANCE 2,060 TRAVEL PROGRAM EXPENSES 49,164 SUPPLIES 1,922 VARSITY PROGRAM SUPPORT 7,054 MISCELLANEOUS EXP 563 TOTAL 63,116 |
| FORM 990-EZ, PART I, LINE 20 | ADJUSTMENT OF BEGINNING CASH TO ACTUAL BALANCE -12,978 |