BRAINERD BASKETBALL ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: BRAINERD BASKETBALL ASSOCIATION (EIN 26-3198974)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2025-12-19
IRS object ID: 202543539349300319
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
Form 990
Schedule A
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-12-19T10:26:24-05:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	332428616	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KLB ADVISORS LLC	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	990	ReturnTypeCd
Tax Period Begin	2024-07-01	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	2188518368	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	12814 PARKWOOD DR	AddressLine1Txt
City	BAXTER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56425	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	NICK OTTERSON	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	2188298712	PhoneNum
Signature	2025-12-02	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MIKE YOUNGQUIST CPA	PreparerPersonNm
PTIN	P00044489	PTIN
Phone	2188293585	PhoneNum
Preparation	2025-12-01	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	NICK OTTERSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	12814 PARKWOOD DR	AddressLine1Txt
City	BAXTER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56425	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$257,248	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.BRAINERDBASKETBALL.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2008	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	TO SERVE AND SUPPORT BRAINERD YOUTH BASKETBALL	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	40	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$144	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$115,421	PYProgramServiceRevenueAmt
CY Program Service Revenue	$194,193	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$9,743	PYOtherRevenueAmt
CY Other Revenue	-$1,475	CYOtherRevenueAmt
PY Total Revenue	$125,308	PYTotalRevenueAmt
CY Total Revenue	$192,718	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$121,372	PYOtherExpensesAmt
CY Other Expenses	$151,005	CYOtherExpensesAmt
PY Total Expenses	$121,372	PYTotalExpensesAmt
CY Total Expenses	$151,005	CYTotalExpensesAmt
PY Revenues Less Expenses	$3,936	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$41,713	CYRevenuesLessExpensesAmt
Total Assets BOY	$28,824	TotalAssetsBOYAmt
Total Assets EOY	$70,537	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$28,824	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$70,537	NetAssetsOrFundBalancesEOYAmt
Mission	TO SERVE AND SUPPORT BRAINERD YOUTH BASKETBALL	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$147,440	ExpenseAmt
Revenue	$194,193	RevenueAmt
Desc	COORDINATE BRAINERD AREA YOUTH BASKETBALL PROGRAMS AND TOURNAMENTS	Desc
Total Program Service Expenses	$147,440	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	DARREN LARSON	PersonNm
Phone	2188518368	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	12814 PARKWOOD DR	AddressLine1Txt
City	BAXTER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56425	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
NICK OTTERSON
PRESIDENT	8.00	Yes (X)	Yes (X)	$0	$0	$0
MATT SCHMIDT
SECRETARY	4.00	Yes (X)	Yes (X)	$0	$0	$0
DARREN LARSON
TREASURER	2.00		Yes (X)	$0	$0	$0
ELLEN THOMES
PROGRAM DIRE	20.00		Yes (X)	$0	$0	$0
TROY NELSON
EX-OFFICIO M	2.00	Yes (X)		$0	$0	$0
CHARLIE SCHOECK
EX-OFFICIO M	2.00	Yes (X)		$0	$0	$0
ALEX KUNESH
DIRECTOR	2.00	Yes (X)		$0	$0	$0
GEORGE WASHINGTON
DIRECTOR	2.00	Yes (X)		$0	$0	$0
BRYAN FOSS
DIRECTOR	2.00	Yes (X)		$0	$0	$0
JESS ERICKSON
DIRECTOR	2.00	Yes (X)		$0	$0	$0
SCOTT HUBERT
DIRECTOR	2.00	Yes (X)		$0	$0	$0
JUSTIN HEITKAMP
DIRECTOR	2.00	Yes (X)		$0	$0	$0
SETH SAZAMA
DIRECTOR	2.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	REGISTRATION FEES	Desc
Total Revenue Column	$194,193	TotalRevenueColumnAmt
Related Or Exempt Func Income	$194,193	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$194,193	TotalProgramServiceRevenueAmt
Fundraising Gross Income	$63,055	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$64,530	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,475	TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$192,718	TotalRevenueColumnAmt
Related Or Exempt Func Income	$194,193	RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,382	TotalAmt
Management And General	$1,382	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$339	TotalAmt
Program Services	$339	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,187	TotalAmt
Program Services	$2,187	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
TRAVEL PROGRAM EXPENSES	$120,568	$120,568
VARSITY PROGRAM SUPPORT	$21,871	$21,871
STORAGE	$2,839	$2,475	$364
MISCELLANEOUS	$1,819		$1,819

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$151,005	TotalAmt
Program Services	$147,440	ProgramServicesAmt
Management And General	$3,565	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$28,824	BOYAmt
EOY	$70,537	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$28,824	BOYAmt
EOY	$70,537	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$28,824	BOYAmt
EOY	$70,537	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$28,824	BOYAmt
EOY	$70,537	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$28,824	BOYAmt
EOY	$70,537	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$41,713	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

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 Minus4 Years	$6,746	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$23,419	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year	$144	CurrentTaxYearMinus1YearAmt
Total	$30,309	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$32,974	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$134,027	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$172,705	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$190,183	CurrentTaxYearMinus1YearAmt
Current Tax Year	$257,248	CurrentTaxYearAmt
Total	$787,137	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$39,720	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$157,446	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$172,705	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$190,327	CurrentTaxYearMinus1YearAmt
Current Tax Year	$257,248	CurrentTaxYearAmt
Total	$817,446	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$817,446	PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$39,720	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$157,446	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$172,705	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$190,327	CurrentTaxYearMinus1YearAmt
Current Tax Year	$257,248	CurrentTaxYearAmt
Total	$817,446	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	BBALL TOURNAMEN	Event1Nm
Gross Receipts Event1	$46,607	GrossReceiptsEvent1Amt
Gross Revenue Event1	$46,607	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$53,087	OtherDirectExpensesEvent1Amt
Event2	GOLF TOURNAMENT	Event2Nm
Gross Receipts Event2	$16,448	GrossReceiptsEvent2Amt
Gross Revenue Event2	$16,448	GrossRevenueEvent2Amt
Other Direct Expenses Event2	$11,443	OtherDirectExpensesEvent2Amt
Gross Receipts Total	$63,055	GrossReceiptsTotalAmt
Gross Revenue Total Events	$63,055	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$64,530	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$64,530	DirectExpenseSummaryEventsAmt
Net Income Summary	-$1,475	NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	THE 990 RETURN IS REVIEWED BY THE TREASURER BEFORE FILING WITH THE IRS. A COPY OF THE RETURN IS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR THEIR INSPECTION, REVIEW AND COMMENT.
FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.