﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-02-03T11:09:53-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>920780479</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>REID TAX &amp; ADVISORY SERVICES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7600 JERICHO TPKE STE 400</AddressLine1Txt>
        <CityNm>WOODBURY</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>117971705</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>462107037</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BLUE COLLAR ATHLETICS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BLUE</BusinessNameControlTxt>
      <PhoneNum>5168158330</PhoneNum>
      <USAddress>
        <AddressLine1Txt>186 RADCLIFF DRIVE SOUTH</AddressLine1Txt>
        <CityNm>EAST NORWICH</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11732</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DOMINIC GATTI</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>5168158330</PhoneNum>
      <SignatureDt>2025-02-03</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARK GOLDSCHMITT CPA</PreparerPersonNm>
      <PTIN>P01373100</PTIN>
      <PhoneNum>5168020100</PhoneNum>
      <PreparationDt>2025-02-03</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2 RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>106782</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>106782</MembershipDuesAmt>
      <TotalRevenueAmt>106782</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3998</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>109331</OtherExpensesTotalAmt>
      <TotalExpensesAmt>113329</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6547</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>11381</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>2</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>4836</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>11381</BOYAmt>
        <EOYAmt>4836</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>11381</BOYAmt>
        <EOYAmt>4836</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>11381</BOYAmt>
        <EOYAmt>4836</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>OUR MISSION IS TO PROVIDE THE YOUTH WITHIN THE OYSTER BAY/ EAST NORWICH SCHOOL DISTRICT AND SURROUNDING COMMUNITIES, AGE 7-18, AN OPPORTUNITY TO PARTICIPATE IN VARIOUS TRAVEL BASEBALL LEAGUES AND TOURNAMENTS ACOSS PRIMARILY THE EAST COAST OF THE UNITED STATES. TO ACCOMPLISH OUR MISSION WE WILL BE PROVIDING ALL THINGS NECESSARY TO BUILD CONFIDENCE, ENCOURAGE TEAMWORK, BUILD TALENT, IMPROVE BASEBALL SKILLS AND ULTIMATELY DEVELOP THE PLAYERS' INDIVIDUAL RESPONSIBILITY AND INCREASE THEIR " LOVE OF THE GAME".</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDING ALL THINGS NECESSARY TO BUILD CONFIDENCE, ENCOURAGE TEAMWORK, BUILD TALENT, IMPROVE BASEBALL SKILLS AND ULTIMATELY DEVELOP THE PLAYERS' INDIVIDUAL RESPONSIBILITY AND INCREASE THEIR "LOVE OF THE GAME".</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>109331</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>109331</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOMINIC GATTI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT GAGLIARDI</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>DOMINIC GATTI</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>186 RADCLIFF DRIVE SOUTH</AddressLine1Txt>
          <CityNm>EAST NORWICH</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11732</ZIPCd>
        </USAddress>
        <PhoneNum>5168158330</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>51385</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>89374</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>142793</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>96217</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>106782</CurrentTaxYearAmt>
        <TotalAmt>486551</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>51385</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>89374</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>142793</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>96217</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>106782</CurrentTaxYearAmt>
        <TotalAmt>486551</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>486551</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>51385</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>89374</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>142793</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>96217</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>106782</CurrentTaxYearAmt>
        <TotalAmt>486551</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES BANK FEE 185 UNIFORMS &amp; SUPPLIES 24,915 LEAGUE/ TOURNATMENT FEES 7,040 UMPIRE FEES 7,005 INSURANCE 1,953 FACILITY &amp; COACHES 64,498 TAXES- CHAR500 50 WEBSITE 23 SUPPLIES 264 OFFICE EXPENSE 800 LICENSES 500 FUNDRASING 1,993 TELEPHONE 105 TOTAL 109,331</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCREASES 2 ROUNDING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR MISSION IS TO PROVIDE THE YOUTH WITHIN THE OYSTER BAY/ EAST NORWICH SCHOOL DISTRICT AND SURROUNDING COMMUNITIES, AGE 7-18, AN OPPORTUNITY TO PARTICIPATE IN VARIOUS TRAVEL BASEBALL LEAGUES AND TOURNAMENTS ACOSS PRIMARILY THE EAST COAST OF THE UNITED STATES. TO ACCOMPLISH OUR MISSION WE WILL BE PROVIDING ALL THINGS NECESSARY TO BUILD CONFIDENCE, ENCOURAGE TEAMWORK, BUILD TALENT, IMPROVE BASEBALL SKILLS AND ULTIMATELY DEVELOP THE PLAYERS' INDIVIDUAL RESPONSIBILITY AND INCREASE THEIR " LOVE OF THE GAME".</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDING ALL THINGS NECESSARY TO BUILD CONFIDENCE, ENCOURAGE TEAMWORK, BUILD TALENT, IMPROVE BASEBALL SKILLS AND ULTIMATELY DEVELOP THE PLAYERS' INDIVIDUAL RESPONSIBILITY AND INCREASE THEIR "LOVE OF THE GAME".</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc3">
      <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>