<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-08T15:27:57-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>450310328</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BRADY MARTZ &amp; ASSOCIATES PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7001 S LYNCREST PLACE SUITE 200</AddressLine1Txt>
        <CityNm>SIOUX FALLS</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>571082599</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>411903475</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SIOUX EMPIRE BASEBALL ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SIOU</BusinessNameControlTxt>
      <PhoneNum>6053363462</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1321 N CLEVELAND AVE</AddressLine1Txt>
        <CityNm>SIOUX FALLS</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>571036111</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ERIC STOLL</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6052151465</PhoneNum>
      <SignatureDt>2024-07-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ERIC</PersonFirstNm>
        <PersonLastNm>STOLL</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TRENT R PRINS</PreparerPersonNm>
      <PTIN>P00851377</PTIN>
      <PhoneNum>6053611200</PhoneNum>
      <PreparationDt>2024-07-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>RICK RYSAVY</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>2705 S RUTGERS AVENUE</AddressLine1Txt>
        <CityNm>SIOUX FALLS</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57106</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1273464</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.SIOUXEMPIREBASEBALL.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1998</FormationYr>
      <LegalDomicileStateCd>SD</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO SPONSOR A SUPERVISED PROGRAM OF COMPETITIVE BASEBALL FOR CHILDREN AGES 4 - 18 PROMOTING THE IDEALS OF GOOD SPORTSMANSHIP, HONESTY AND RESPECT FOR AUTHORITY IN ORDER TO MOLD FUTURE CITIZENS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>9</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>9</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>35</TotalEmployeeCnt>
      <TotalVolunteersCnt>350</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>194708</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>178600</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>901851</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>957590</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>86</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>450</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>81176</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>-315</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1177821</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1136325</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>585167</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>308703</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>723131</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>804175</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1308298</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1112878</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-130477</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>23447</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>148705</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>174950</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>2798</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>148705</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>172152</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE SIOUX EMPIRE BASEBALL ASSOCIATION (SEBA) IS A NON-PROFIT 501C3 ORGANIZATION COMMITTED TO PROVIDING ADVANCED, DEVELOPMENTAL, AND ADAPTIVE BASEBALL PROGRAMS FOR ALL WHO WISH TO PARTICIPATE; STRIVING TO PROMOTE SPORTSMANSHIP, EDUCATION, COMMITMENT, DEDICATION, AND A POSITIVE ATTITUDE THROUGH THE GAME OF BASEBALL. THE SIOUX EMPIRE BASEBALL ASSOCIATION DOES NOT DISCRIMINATE ON THE BASIS OF RACE, RELIGIOUS CREED, COLOR, NATIONAL ORIGIN, ANCESTRY, PHYSICAL OR MENTAL ABILITY, MEDICAL CONDITION, MARITAL STATUS, GENDER, SEXUAL ORIENTATION, OR AGE.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>809109</ExpenseAmt>
      <RevenueAmt>957590</RevenueAmt>
      <Desc>OVER 2750 PARTICIPANTS WERE REACHED WITH THE PROGRAMMING OFFERED BY THE SIOUX EMPIRE BASEBALL ASSOCIATION. PROGRAMS INCLUDED MIRACLE LEAGUE (ADAPTIVE BASEBALL), CAMPS/CLINICS/PRIVATE LESSONS, HIGH SCHOOL BASEBALL, ROOKIES, SEBA RECREATIONAL LEAGUE - BOTH 1ST &amp; 2ND SESSIONS, AND POST 15 BASEBALL (ADVANCED/TOURNAMENT/TRAVEL). AT THE ADVANCED POST 15 LEVEL, 9 TOURNAMENTS WERE HOSTED WITH 321 TEAMS FROM SEVEN DIFFERENT STATES AND CANADA. SEBA CONTINUALLY WORKS TO UPGRADE FACILITIES INCLUDING THINGS LIKE BATTING CAGES AND L-SCREEN SAFETY NETS. A COOPERATIVE PROJECT WITH THE SIOUX FALLS PARKS &amp; RECREATION DEPARTMENT IS THE UPGRADE OF THE HARMODON FIELD 6 FROM A 54/80 ("TEENER" SIZE) FIELD TO A 60/90 REGULATION SIZE FIELD WHICH WAS COMPLETED IN MAY 2023 AND WENT INTO PLAY FOR SUMMER 2023. IT WILL BE IDEAL TO HAVE THIS FIFTH FIELD TO USE FOR HIGH SCHOOL BASEBALL THIS SPRING. IN NOVEMBER OF 2021 SEBA MOVED THEIR OFFICES TO 1321 N CLEVELAND AVE. AT THAT TIME WE ALSO BEGAN WORK ON THE ATTACHED TRAINING FACILITY. NEW CAGES/NETTING AND TURF WERE INSTALLED AS WELL AS MATS FOR THE WEIGHT ROOM/WORKOUT AREAS. THE TRAINING FACILITY ALLOWS FOR OFF-SEASON TRAINING FOR OUR ADVANCED TRAVEL TEAM PLAYERS, OFF-SEASON CAMPS &amp; CLINICS FOR OUR YOUNGER PLAYERS, AND PRE-SEASON INDOOR PRACTICES FOR OUR HIGH SCHOOL PLAYERS. THIS TRAINING FACILITY IS CONTINUOUSLY UPGRADED WITH NEW EQUIPMENT AND TRAINING OPTIONS.</Desc>
      <TotalProgramServiceExpensesAmt>809109</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>92</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>35</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>9</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>9</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>CHAD BARMAN</PersonNm>
        <PhoneNum>6052151465</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1321 N CLEVELAND AVE</AddressLine1Txt>
          <CityNm>SIOUX FALLS</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>57103</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>RICK RYSAVY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JERRY ADES</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SADI FIELDSEND</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ERIC STOLL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DOUG METZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MIKE NEWMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MATT SAGE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SARAH STOKES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAMES STRUM</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRIAN MITCHELL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>82281</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>96319</AllOtherContributionsAmt>
      <TotalContributionsAmt>178600</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>REGISTRATION FEES</Desc>
        <BusinessCd>711210</BusinessCd>
        <TotalRevenueColumnAmt>825626</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>825626</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>TICKET SALES AND ENTRANCE FEE</Desc>
        <BusinessCd>711210</BusinessCd>
        <TotalRevenueColumnAmt>92054</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>92054</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>CAMPS AND CLINICS</Desc>
        <BusinessCd>711210</BusinessCd>
        <TotalRevenueColumnAmt>39910</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>39910</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>957590</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>450</TotalRevenueColumnAmt>
        <ExclusionAmt>450</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossSalesOfInventoryAmt>119510</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>137139</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>-17629</TotalRevenueColumnAmt>
        <ExclusionAmt>-17629</ExclusionAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>17314</TotalRevenueColumnAmt>
        <ExclusionAmt>17314</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>17314</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1136325</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>957590</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>135</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>287541</TotalAmt>
        <ProgramServicesAmt>61922</ProgramServicesAmt>
        <ManagementAndGeneralAmt>225619</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>21162</TotalAmt>
        <ProgramServicesAmt>4740</ProgramServicesAmt>
        <ManagementAndGeneralAmt>16422</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>314994</TotalAmt>
        <ProgramServicesAmt>314994</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>16379</TotalAmt>
        <ManagementAndGeneralAmt>16379</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>98900</TotalAmt>
        <ProgramServicesAmt>71241</ProgramServicesAmt>
        <ManagementAndGeneralAmt>27659</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <InterestGrp>
        <TotalAmt>2073</TotalAmt>
        <ManagementAndGeneralAmt>2073</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>1087</TotalAmt>
        <ProgramServicesAmt>1087</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>45684</TotalAmt>
        <ProgramServicesAmt>41148</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4536</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>LEAGUE EXPENSES</Desc>
        <TotalAmt>140728</TotalAmt>
        <ProgramServicesAmt>140728</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OPERATIONS</Desc>
        <TotalAmt>75398</TotalAmt>
        <ProgramServicesAmt>75398</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TRAVEL TEAM EXPENSE</Desc>
        <TotalAmt>30846</TotalAmt>
        <ProgramServicesAmt>30846</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS AND MAINTENANCE</Desc>
        <TotalAmt>21439</TotalAmt>
        <ProgramServicesAmt>21439</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>56647</TotalAmt>
        <ProgramServicesAmt>45566</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11081</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1112878</TotalAmt>
        <ProgramServicesAmt>809109</ProgramServicesAmt>
        <ManagementAndGeneralAmt>303769</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>137433</BOYAmt>
        <EOYAmt>161246</EOYAmt>
      </CashNonInterestBearingGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>10242</BOYAmt>
        <EOYAmt>9761</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <LandBldgEquipCostOrOtherBssAmt>476924</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>472981</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1030</BOYAmt>
        <EOYAmt>3943</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>148705</BOYAmt>
        <EOYAmt>174950</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
        <EOYAmt>2798</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>2798</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>148705</BOYAmt>
        <EOYAmt>172152</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>148705</BOYAmt>
        <EOYAmt>172152</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>148705</BOYAmt>
        <EOYAmt>174950</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>23447</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>145491</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>97013</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>205988</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>194708</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>178600</CurrentTaxYearAmt>
        <TotalAmt>821800</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>852143</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1022950</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>855611</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>901851</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>957590</CurrentTaxYearAmt>
        <TotalAmt>4590145</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus2YearsAmt>226603</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>260385</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>136824</CurrentTaxYearAmt>
        <TotalAmt>623812</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>997634</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1119963</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1288202</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1356944</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1273014</CurrentTaxYearAmt>
        <TotalAmt>6035757</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus1YearAmt>30000</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>30000</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus1YearAmt>30000</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>30000</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>6005757</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>401</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>279</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>86</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>450</CurrentTaxYearAmt>
        <TotalAmt>1232</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>401</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>279</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>86</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>450</CurrentTaxYearAmt>
        <TotalAmt>1232</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>998035</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1120242</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1288218</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1357030</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1273464</CurrentTaxYearAmt>
        <TotalAmt>6036989</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99480</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99970</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>476924</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>472981</DepreciationAmt>
        <BookValueAmt>3943</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>3943</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>CREDIT CARD PAYABLE</Desc>
        <Amt>2798</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>2798</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SIOUX EMPIRE BASEBALL ASSOCIATION (SEBA) IS A NON-PROFIT 501C3 ORGANIZATION COMMITTED TO PROVIDING ADVANCED, DEVELOPMENTAL, AND ADAPTIVE BASEBALL PROGRAMS FOR ALL WHO WISH TO PARTICIPATE; STRIVING TO PROMOTE SPORTSMANSHIP, EDUCATION, COMMITMENT, DEDICATION, AND A POSITIVE ATTITUDE THROUGH THE GAME OF BASEBALL. THE SIOUX EMPIRE BASEBALL ASSOCIATION DOES NOT DISCRIMINATE ON THE BASIS OF RACE, RELIGIOUS CREED, COLOR, NATIONAL ORIGIN, ANCESTRY, PHYSICAL OR MENTAL ABILITY, MEDICAL CONDITION, MARITAL STATUS, GENDER, SEXUAL ORIENTATION, OR AGE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>OVER 2750 PARTICIPANTS WERE REACHED WITH THE PROGRAMMING OFFERED BY THE SIOUX EMPIRE BASEBALL ASSOCIATION. PROGRAMS INCLUDED MIRACLE LEAGUE (ADAPTIVE BASEBALL), CAMPS/CLINICS/PRIVATE LESSONS, HIGH SCHOOL BASEBALL, ROOKIES, SEBA RECREATIONAL LEAGUE - BOTH 1ST &amp; 2ND SESSIONS, AND POST 15 BASEBALL (ADVANCED/TOURNAMENT/TRAVEL). AT THE ADVANCED POST 15 LEVEL, 9 TOURNAMENTS WERE HOSTED WITH 321 TEAMS FROM SEVEN DIFFERENT STATES AND CANADA. SEBA CONTINUALLY WORKS TO UPGRADE FACILITIES INCLUDING THINGS LIKE BATTING CAGES AND L-SCREEN SAFETY NETS. A COOPERATIVE PROJECT WITH THE SIOUX FALLS PARKS &amp; RECREATION DEPARTMENT IS THE UPGRADE OF THE HARMODON FIELD 6 FROM A 54/80 ("TEENER" SIZE) FIELD TO A 60/90 REGULATION SIZE FIELD WHICH WAS COMPLETED IN MAY 2023 AND WENT INTO PLAY FOR SUMMER 2023. IT WILL BE IDEAL TO HAVE THIS FIFTH FIELD TO USE FOR HIGH SCHOOL BASEBALL THIS SPRING. IN NOVEMBER OF 2021 SEBA MOVED THEIR OFFICES TO 1321 N CLEVELAND AVE. AT THAT TIME WE ALSO BEGAN WORK ON THE ATTACHED TRAINING FACILITY. NEW CAGES/NETTING AND TURF WERE INSTALLED AS WELL AS MATS FOR THE WEIGHT ROOM/WORKOUT AREAS. THE TRAINING FACILITY ALLOWS FOR OFF-SEASON TRAINING FOR OUR ADVANCED TRAVEL TEAM PLAYERS, OFF-SEASON CAMPS &amp; CLINICS FOR OUR YOUNGER PLAYERS, AND PRE-SEASON INDOOR PRACTICES FOR OUR HIGH SCHOOL PLAYERS. THIS TRAINING FACILITY IS CONTINUOUSLY UPGRADED WITH NEW EQUIPMENT AND TRAINING OPTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS REVIEW THE RETURN IN DETAIL. A COPY OF THE RETURN IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS. THE PREPARER IS AVAILABLE FOR QUESTIONS OR COMMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>WASHINGTON NONEMP COMP 2,500 0 0 23 FALL BALL EXP:23 FALL BALL 800 0 0 23 ACADEMY NONEMP COMP 3,360 0 0 16 2ND SESSION NONEMP COMP -18 0 0 16 HITTING NONEMP COMP -10 0 0 17 DEF,SPEED,ARM NONEMP COMP -19 0 0 18 HITTING NONEMP COMP -17 0 0 18 SEBA LGU CLINICS NONEMPCOM -35 0 0 20 HITTING NONEMP COMP -22 0 0 23 CLINICS NONEMP COMP 3,595 0 0 15 HITTING NONEMP COMP -12 0 0 23 COACHES 75 0 0 23 CLASS A COACHES 13-16U 31,250 0 0 22 HARMODON -160 0 0 23 UMPIRES:23 PASLEY 33,425 0 0 23 UMPIRE SCHEDULER 4,140 0 0 15 PASLEY -70 0 0 16 PASLEY -10 0 0 23 UMPIRES:23 HARMODON 113,425 0 0 18 HARMODON -120 0 0 18 PASLEY -262 0 0 23 HIGH SCHOOL COACHES 55,500 0 0 19 BONUS-PASLEY/COVELL -15 0 0 19 PASLEY -110 0 0 20 COACHES -53 0 0 18 COVELL -48 0 0 23 LEGION/JR LEGION COACHES 57,250 0 0 23 MIRACLE LEAGUE NONEMP COMP 4,350 0 0 23 SITE SUPERVISORS 1,955 0 0 23 NONEMP COMPENSATION 325 0 0 23 SEBA NON-EMP COMP 165 0 0 23 MW EVOL NONEMP COMP 3,860 0 0 TOTAL 314,994 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
