﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-08T17:05:20-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>264802175</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SPIEGEL ACCOUNTANCY CORP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2300 CONTRA COSTA BLVD STE 425</AddressLine1Txt>
        <CityNm>PLEASANT HILL</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94523</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>300009010</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BIG GREEN ATHLETIC BOOSTERS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BIGG</BusinessNameControlTxt>
      <PhoneNum>4194533231</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 532</AddressLine1Txt>
        <CityNm>OTTOVILLE</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45876</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PAM SUEVER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4194533231</PhoneNum>
      <SignatureDt>2024-10-16</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHRISTOPHER J RICKER</PreparerPersonNm>
      <PTIN>P00099199</PTIN>
      <PhoneNum>9259774000</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <GrossReceiptsAmt>129960</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>3210</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>2885</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001">123865</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>36900</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>86965</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>93060</TotalRevenueAmt>
      <PrintingPublicationsPostageAmt>136</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>57180</OtherExpensesTotalAmt>
      <TotalExpensesAmt>57316</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>35744</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>78085</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>113829</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>78085</BOYAmt>
        <EOYAmt>113829</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>78085</BOYAmt>
        <EOYAmt>113829</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>78085</BOYAmt>
        <EOYAmt>113829</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE MONETARY ASSISTANCE TO THE OTTOVILLE LOCAL SCHOOL DISTRICT ATHLETIC DEPARTMENT DURING THIS TIME OF REDUCED SCHOOL FUNDING.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE ASSISTANCE TO THE SCHOOL FOR SPECIAL PROJECTS AND/OR CONSTRUCTION OF ATHLETIC FACILIATIES</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>53669</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE MEALS, UNIFORMS AND AWARDS FOR TEAMS AND END OF SEASON ATHLETIC BANQUETS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>3646</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>57315</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAM SUEVER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALYSSA HONIGFORD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DUSTIN MARKWARD</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KURT WALKER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OH</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>MARK SCHNIPKE</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 532</AddressLine1Txt>
          <CityNm>OTTOVILLE</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45876</ZIPCd>
        </USAddress>
        <PhoneNum>4194533231</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>5875</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4260</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5365</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6586</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6095</CurrentTaxYearAmt>
        <TotalAmt>28181</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>71726</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>24808</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>63977</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>70974</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>123865</CurrentTaxYearAmt>
        <TotalAmt>355350</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>77601</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>29068</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>69342</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>77560</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>129960</CurrentTaxYearAmt>
        <TotalAmt>383531</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>383531</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>77601</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>29068</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>69342</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>77560</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>129960</CurrentTaxYearAmt>
        <TotalAmt>383531</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>BIG TICKET</Event1Nm>
        <GrossReceiptsEvent1Amt>49450</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>49450</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>2064</OtherDirectExpensesEvent1Amt>
        <Event2Nm>BANNERS</Event2Nm>
        <GrossReceiptsEvent2Amt>13938</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>13938</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>3043</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>7</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>60477</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>60477</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>31793</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>123865</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>123865</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>36900</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>36900</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>86965</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DONATIONS. AMOUNT: 39,515. DESCRIPTION: STRENGTH PROGRAM. AMOUNT: 7,801. DESCRIPTION: OHIO FILING FEES. AMOUNT: 50. DESCRIPTION: INSURANCE. AMOUNT: 500. DESCRIPTION: TEAM UNIFORMS. AMOUNT: 6,353. DESCRIPTION: MEALS. AMOUNT: 2,483. DESCRIPTION: BANK FEES. AMOUNT: 16. DESCRIPTION: PROGRAM AD. AMOUNT: 400. DESCRIPTION: AWARDS. AMOUNT: 62. TOTAL TO FORM 990-EZ, LINE 16: 57,180.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>