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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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        <TotalAmt>663338</TotalAmt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>A DRAFT COPY OF FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. UPON ACCEPTANCE, THE EXECUTIVE DIRECTOR/PRESIDENT/TREASURER ARE AUTHORIZED TO SIGN THE FEDERAL AND STATE FILINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>BINGHAMTON SPORTS COMPLEX MANDATES THAT ALL BOARD OF DIRECTORS AND KEY EMPLOYEES COMPLETE A DISCLOSURE STATEMENT REGARDING CONFLICT OF INTEREST ANNUALLY AND MORE FREQUENTELY, IF WARRANTED. ALL CONFLICTS ARE SUMMARIZED AND PRESENTED AT A BOARD DIRECTORS MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS. COMPENSATION IS DETERMINED BY COMPARISONS WITH LOCAL INDUSTRY STANDARDS. BOARD MEMBERS ARE NOT COMPENSATED FOR THEIR ROLES AS BOARD MEMBERS. ANNUAL REVIEWS FOR THE EXECUTIVE DIRECTOR ARE PERFORMED BY THE BOARD OF DIRECTORS, WITH ANNUAL COMPENSATION SET AT SUCH REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization makes all applicable documents available through the following: Inspection at the local office, providing copies upon request, and the NYS Charities Bureau.</ExplanationTxt>
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      <ExplanationTxt>The Organization was formed in July 2021 and was able to file the 990-EZ tax filings for the initial tax year (2021). Our accounting system was very basic at that time. We grew our programming at an extremely fast pace and with limited staffing and resources were not able to allow our accounting system to grow at the same pace as our programming. Because we grew so quickly, the 990-EZ was not an option for filing of the 2022 tax returns. Additionally, we also needed a reviewed financial statement to accompany the 2022 end of year reporting. When we hired an accountant to accomplish the 990 tax filings and reviewed financial statements for 2022, they were not able to get comfortable with the accuracy and completeness of our existing accounting records. With that, we required additional time to obtain and develop an improved accounting system which would provide complete and accurate financial records. The additional time required to develop an improved accounting system resulted in the Organization not meeting the deadline for timely filing of the 2022 tax returns, even though an extension was filed timely for 2022.Since then, we have upgraded our accounting system and have been able to complete a reviewed financial statement for 2022 and file the 2022 Form 990. We have also completed a reviewed financial statement and Form 990 for the 2023 tax year. The 2023 items were completed and submitted on time.For these reasons we respectfully request abatement of any late filing penalties that may be assessed for the 2022 tax year.</ExplanationTxt>
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</Return>