﻿<?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>2025-08-15T11:14:19-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>411227298</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CUMMINGS KEEGAN &amp; CO PLLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>600 HIGHWAY 169 S STE 1400</AddressLine1Txt>
        <CityNm>SAINT LOUIS PARK</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>554261218</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>411745145</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>UPPER MIDWEST GAY LESBIAN ATHLETIC</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>UPPE</BusinessNameControlTxt>
      <PhoneNum>6125900094</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5041 WASHBURN AVE S</AddressLine1Txt>
        <CityNm>MINNEAPOLIS</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55410</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BRIAN VANDERWAAL</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6125900094</PhoneNum>
      <SignatureDt>2025-08-06</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JENNIFER GOSTOVIC</PreparerPersonNm>
      <PTIN>P01232821</PTIN>
      <PhoneNum>9523452500</PhoneNum>
      <PreparationDt>2025-08-06</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>87379</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>9767</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>73710</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>39</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>2839</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>1582</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>1257</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>1024</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>1024</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>85797</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3230</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>56194</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>243</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>15903</OtherExpensesTotalAmt>
      <TotalExpensesAmt>75570</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>10227</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>24108</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>1457</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>35792</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>24108</BOYAmt>
        <EOYAmt>35792</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>24108</BOYAmt>
        <EOYAmt>35792</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>24108</BOYAmt>
        <EOYAmt>35792</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>AT GLASS (UPPER MIDWEST GAY LESBIAN ATHLETIC ASSOCIATION), OUR MISSION IS TO FOSTER AND COORDINATE LOCAL, NATIONAL AND INTERNATIONAL AMATEUR COMPETITION, TO PROMOTE SPORTSMANLIKE CONDUCT, AND TO PROVIDE POSITIVE SOCIAL ACTIVITIES FOR THE GAY, LESBIAN, BISEXUAL, AND TRANSGENDER COMMUNITIES AND THEIR ALLIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>IN 2024, GLASS EXPANDED ITS PROGRAMS FROM THREE SESSIONS, THREE NIGHTS PER WEEK TO SEVEN SESSIONS ACROSS FIVE NIGHTS AN APPROXIMATELY 49% INCREASE. IN 2023 WE PROVIDED SESSIONS AT THREE SKILL LEVELS ADVANCED, INTERMEDIATE AND BEGINNER/RECREATIONAL. IN 2024 WE PROVIDED ADDITIONAL ACCESSIBILITY BY EXPANDING THE INTERMEDIATE AND BEGINNER/REC SESSIONS INTO UPPER AND LOWER SKILL LEVELS. IN ADDITION WE BEGAN OFFERING A WOMENS SESSION. MID-YEAR WE ALSO ADDED A SEVENTH SESSION FOR ALL LEVELS ON FRIDAY EVENINGS. GLASS PUT ON MONTHLY SKILLS CLINICS TO ASSIST PLAYERS OF ALL LEVELS IN IMPROVING THEIR GAME. GLASS HOSTED ITS ANNUAL NATIONALLY-SANCTIONED TOURNAMENT IN JULY. THIRTY- EIGHT TEAMS INCLUDING OVER 300 PLAYERS FROM MINNESOTA, WISCONSIN, ILLINOIS, DC, CALIFORNIA, NEBRASKA, WASHINGTON AND ARKANSAS TOOK PART.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>73769</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>73769</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN VANDERWAAL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>9.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALEX URQUHART</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>18.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATTHEW MURPHY</PersonNm>
        <TitleTxt>SECRETARY</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>
      <BooksInCareOfDetail>
        <PersonNm>BRIAN VANDERWAAL</PersonNm>
        <USAddress>
          <AddressLine1Txt>5041 WASHBURN AVE S</AddressLine1Txt>
          <CityNm>MINNEAPOLIS</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55410</ZIPCd>
        </USAddress>
        <PhoneNum>6125900094</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>
        <CurrentTaxYearAmt>9767</CurrentTaxYearAmt>
        <TotalAmt>9767</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>77612</CurrentTaxYearAmt>
        <TotalAmt>77612</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearAmt>87379</CurrentTaxYearAmt>
        <TotalAmt>87379</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>87379</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearAmt>87379</CurrentTaxYearAmt>
        <TotalAmt>87379</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <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>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES INSURANCE 477 INTERNET 328 EQUIPMENT 1,949 TOURNAMENT EXPENSE 13,113 PUBLICITY 11 ADMINISTRATIVE EXPENSE 25 TOTAL 15,903</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJUSTMENT 1,457</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>AT GLASS (UPPER MIDWEST GAY LESBIAN ATHLETIC ASSOCIATION), OUR MISSION IS TO FOSTER AND COORDINATE LOCAL, NATIONAL AND INTERNATIONAL AMATEUR COMPETITION, TO PROMOTE SPORTSMANLIKE CONDUCT, AND TO PROVIDE POSITIVE SOCIAL ACTIVITIES FOR THE GAY, LESBIAN, BISEXUAL, AND TRANSGENDER COMMUNITIES AND THEIR ALLIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>IN 2024, GLASS EXPANDED ITS PROGRAMS FROM THREE SESSIONS, THREE NIGHTS PER WEEK TO SEVEN SESSIONS ACROSS FIVE NIGHTS AN APPROXIMATELY 49% INCREASE. IN 2023 WE PROVIDED SESSIONS AT THREE SKILL LEVELS ADVANCED, INTERMEDIATE AND BEGINNER/RECREATIONAL. IN 2024 WE PROVIDED ADDITIONAL ACCESSIBILITY BY EXPANDING THE INTERMEDIATE AND BEGINNER/REC SESSIONS INTO UPPER AND LOWER SKILL LEVELS. IN ADDITION WE BEGAN OFFERING A WOMENS SESSION. MID-YEAR WE ALSO ADDED A SEVENTH SESSION FOR ALL LEVELS ON FRIDAY EVENINGS. GLASS PUT ON MONTHLY SKILLS CLINICS TO ASSIST PLAYERS OF ALL LEVELS IN IMPROVING THEIR GAME. GLASS HOSTED ITS ANNUAL NATIONALLY-SANCTIONED TOURNAMENT IN JULY. THIRTY- EIGHT TEAMS INCLUDING OVER 300 PLAYERS FROM MINNESOTA, WISCONSIN, ILLINOIS, DC, CALIFORNIA, NEBRASKA, WASHINGTON AND ARKANSAS TOOK PART.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>