2024-11-15T14:56:59-05:00 2024-06-30 Simmons Perrine Moyer Bergman PLC 115 3rd Street SE Suite 1200 Cedar Rapids IA 52401 990 2023-07-01 871478612 LINN-MAR BASKETBALL ACADEMY LINN 3098 HAMPSHIRE CIRCLE MARION IA 52302 ZACH BOHANNON DIRECTOR 3195516191 2024-11-06 true true Madeline E Hartley P03194379 3193667641 2024-11-15 2023 2024-10-15 13:58:12Z 76772 false X WWW.LINNMARBASEKETBALLACADEMY.COM X 2021 IA TEACHING BASKETBALL TO YOUTH THROUGH AN AMATEUR PROGRAM, COMBATING JUVENILE DELINQUENCY AND LESSENING THE BURDEN OF THE GOVERNMENT BY PROVIDING YOUTH WITH EDUCATIONAL SPORTS ACTIVITIES, AND FOSTERING NATIONAL OR INTERNATIONAL AMATEUR SPORTS COMPETITION. 10 2 0 0 0 0 75635 76772 0 0 75635 76772 0 0 14500 14500 0 0 59338 61230 73838 75730 1797 1042 4244 5286 0 4244 5286 TEACHING BASKETBALL TO YOUTH THROUGH AN AMATEUR PROGRAM, COMBATING JUVENILE DELINQUENCY AND LESSENING THE BURDEN OF THE GOVERNMENT BY PROVIDING YOUTH WITH EDUCATIONAL SPORTS ACTIVITIES, AND FOSTERING NATIONAL OR INTERNATIONAL AMATEUR SPORTS COMPETITION. false false 32856 TOURNAMENT FEES PAID FOR TEAMS TO COMPETE IN VARIOUS COMPETITIONS THROUGHOUT THE YEAR AS PART OF THE EXEMPT PURPOSE TO PROVIDE AN OPPORTUNITY FOR ANY CHILDREN, GRADES 3-8, THAT LIVE IN THE LINN-MAR SCHOOL DISTRICT TO DEVELOP THEIR BASKETBALL SKILLS AND GROW THEIR LOVE FOR THE GAME. 25867 COMPENSATION FOR EXECUTIVE DIRECTOR AND FOR COACHES WHO RUN AND TEACH LESSONS, FACILITATE SKILLS CLINICS, OVERSEE TRAVEL, AND WORK CLOSELY WITH PARTICIPANTS TO DEVELOP THEIR SKILLS AND TEACH THEM THE LINN-MAR BASKETBALL PHILOSOPHY WITH A STRONG EMPHASIS ON FUNDAMENTALS, TEAMWORK, WORK ETHIC, AND SPORTSMANSHIP. OCCUPANCY EXPENSE FOR USING FACILITIES FOR PRACTICE, TRAVEL EXPENSES, AND OTHER EXPENSES DIRECTLY RELATED TO THE COACHING AND DEVELOPMENT OF YOUNG ATHLETES. THESE ACTIVITIES SERVE THE EXEMPT PURPOSE TO INSPIRE LOVE OF THE GAME AND EDUCATIONAL EXPERIENCES OF THE PARTICIPANTS. 13653 PROVISION OF JERSEYS FOR TEAMS FOR USE AT COMPETITIONS NEEDED TO FOSTER TEAM IDENTITY AND FOR THE EXEMPT PURPOSE TO DEVELOP TEAM BASKETBALL SKILLS AND GROW THEIR LOVE FOR THE GAME. 72376 true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 0 true false false false false false false false false false X 10 2 false false true false false false false true true false false true true true true false false true true false IA X ZACH BOHANNON 3195516191 3098 HAMPSHIRE CIRCLE MARION IA 52302 JORDAN PRINTY DIRECTOR 20.00 0.00 X X 12000 0 0 KYLE BECKER DIRECTOR 1.00 0.00 X 500 0 0 CHRIS ROBERTSON DIRECTOR 1.00 0.00 X 500 0 0 SCOTT D NELSON DIRECTOR 1.00 0.00 X 500 0 0 KYLE BRINKMAN DIRECTOR 1.00 0.00 X X 500 0 0 TRAVIS AXEEN DIRECTOR 1.00 0.00 X X 500 0 0 CHAD THOMPKINS DIRECTOR 1.00 0.00 X 0 0 0 BLAIR SEIM DIRECTOR 1.00 0.00 X 0 0 0 KRISTIN BECKER DIRECTOR 1.00 0.00 X 0 0 0 ZACH BOHANNON DIRECTOR 1.00 0.00 X X 0 0 0 14500 0 0 0 false false false PARTICIPATION FEES 713940 76772 76772 76772 76772 76772 0 0 14500 12000 2500 2394 2394 77 77 1900 1900 67 67 7167 7167 TOURNAMENT FEES 32856 32856 JERSEYS 13653 13653 BOARD MEETING REFRESHMENTS 854 854 TRYOUT FEES 2262 2262 75730 72376 3354 0 4244 5286 4244 5286 0 0 X 4244 5286 4244 5286 4244 5286 1042 0 X false false false X 94663 75635 76772 247070 94663 75635 76772 247070 247070 0 94663 75635 76772 247070 X Organizational document changes Part VI line 4 IN FY 2023 THE BOARD OF DIRECTORS WAS EXPANDED FROM SEVEN (7) TO TEN (10)IN ORDER TO ADD A GIRLS PROGRAM TO THE LMBA.THE BYLAWS OF LMBA STATE THAT THE BOARD IS LIMITED TO SEVEN (7) DIRECTORS. BY RESOLUTION, THE BOARD WAS INCREASED TO TEN (10). THE GIRLS PROGRAM DIDNT HAVE ANY ACTIVITY DURING THE FY, BUT BOARD MEMBERS WERE INVOLVED IN THE PROCESS OF CREATING THE PROGRAM DURING THE FY 2023. Form 990 governing body review Part VI line 11 THE DIRECTORS OF LMBA HAVE REVIEWED THIS FORM 990 FOR THE TAX YEAR 2023. Conflict of interest policy compliance Part VI line 12c THE OFFICERS/DIRECTORS OF LMBA ADOPTED A CONFLICT OF INTEREST POLICY. THIS POLICY HAS BEEN SIGNED BY ALL OFFICERS AND DIRECTORS. EACH OF THE OFFICERS AND DIRECTORS COMPLIED WITH THIS POLICY DURING THE 2023 TAX YEAR. CEO executive director top management comp Part VI line 15a NO MEMBER OF THE BOARD OF DIRECTORS, OFFICERS, OR TOP MANAGEMENT IS COMPENSATED FOR SOLELY SERVING IN THEIR POSITION. AN OFFICER, DIRECTOR, OR MANAGER MAY BE COMPENSATED FOR COACHING OR INSTRUCTION SERVICES, WHICH WILL BE PAID AT THE SAME RATE AS ALL OTHER COACHING OR INSTRUCTION PROVIDERS BASED ON THE GOING RATE IN THE INDUSTRY. ADDITIONALLY, THE EXECUTIVE DIRECTOR WHO OVERSEES THE LMBA IS REASONABLY COMPENSATED FOR THEIR EFFORTS. THE EXECUTIVE DIRECTORS COMPENSATION WAS DETERMINED BY REFERENCING FORM 990S OF SIMILAR ORGANIZATIONS AND APPROVAL BY THE BOARD. Other officer or key employee compensation Part VI line 15b NO MEMBER OF THE BOARD OF DIRECTORS, OFFICERS, OR TOP MANAGEMENT IS COMPENSATED FOR SOLELY SERVING IN THEIR POSITION. AN OFFICER, DIRECTOR, OR MANAGER MAY BE COMPENSATED FOR COACHING OR INSTRUCTION SERVICES, WHICH WILL BE PAID AT THE SAME RATE AS ALL OTHER COACHING OR INSTRUCTION PROVIDERS BASED ON THE GOING RATE IN THE INDUSTRY. ADDITIONALLY, THE EXECUTIVE DIRECTOR WHO OVERSEES THE LMBA IS REASONABLY COMPENSATED FOR THEIR EFFORTS. THE EXECUTIVE DIRECTORS COMPENSATION WAS DETERMINED BY REFERENCING FORM 990S OF SIMILAR ORGANIZATIONS AND APPROVAL BY THE BOARD. Governing documents etc available to public Part VI line 19 THE GOVERNING DOCUMENT IS AVAILABLE ON THE IOWA SECRETARY OF STATE WEBSITE. BYLAWS, CONFLICT OF INTEREST POLICY, AND OTHER RECORDS ARE AVAILABLE FOR PUBLIC INSPECTION BY REQUEST TO THE OFFICER IN CHARGE OF THE BOOKS.