﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-09-24T16:37:07-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>900793202</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Gotham Tax Service</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6428 Cahill Ave</AddressLine1Txt>
        <CityNm>Inver Grove Heights</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55076</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>411765750</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Simley Basketball Boosters</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SIML</BusinessNameControlTxt>
      <PhoneNum>6128105582</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 2233</AddressLine1Txt>
        <CityNm>Inver Grove Heights</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55076</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Casey Sarver</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>6128105582</PhoneNum>
      <SignatureDt>2024-09-19</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Steven J Gotham</PreparerPersonNm>
      <PTIN>P00108791</PTIN>
      <PhoneNum>6514554150</PhoneNum>
      <PreparationDt>2024-09-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ-01" referenceDocumentId="IRS990ScheduleO-01">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.ighbasketball.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA-01" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>85925</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>0</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>34102</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt>35571</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>14453</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>21118</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>16252</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>10985</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>5267</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>60487</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>2380</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>1625</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>495</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>212</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1027</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>39293</OtherExpensesTotalAmt>
      <TotalExpensesAmt>45032</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>15455</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>42898</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>58353</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>42898</BOYAmt>
        <EOYAmt>58353</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>42898</BOYAmt>
        <EOYAmt>58353</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>42898</BOYAmt>
        <EOYAmt>58353</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Provide Services to Support Community Youth Basketball Program serves around 125 participants</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Services to Youth Basketball Players</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>59376</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Charitable Gift to IGH Best Foundation and Simley Girls HS BasketballHS Basketball</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>2380</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>2380</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>61756</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Brooke Asleson</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kendra Williams</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Casey Sarver</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Brittany McKenzie</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Casey Sarver</PersonNm>
        <USAddress>
          <AddressLine1Txt>8525 Carson Court</AddressLine1Txt>
          <CityNm>Inver Grove Heights</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55076</ZIPCd>
        </USAddress>
        <PhoneNum>6128105582</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="IRS990ScheduleA-01" softwareId="23017509">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <PublicSupportCY170Pct>0</PublicSupportCY170Pct>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>92699</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>23279</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>25245</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>141223</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>8674</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>8674</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus2YearsAmt>8337</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>8337</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>92699</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>23279</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>42256</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>158234</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>158234</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <TotalAmt>158234</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="23017509">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Charitable Conribution; Gift; Best Foundation: Simley HS, Inver Grove, MN, 55076; None, 1000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Charitable Conribution; Gift; Simley HS Basketball Booster: PO Box 2291, Inver Grove, MN, 55076; None, 1380.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising and Website 1721.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Small Equipment 2126.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance 1508.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Exp 251.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies 249.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Tournament Registrations 30854.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Background checks and Training 1295.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Player Evaluations Fees 525.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Memberships 260.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank Error 504.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>