﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-10T13:18:39-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>823288175</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HOCH ACCOUNTING PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>403 S MAIN ST</AddressLine1Txt>
        <CityNm>NAZARETH</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>18064</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>471427953</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BLUE EAGLES BASKETBALL INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BLUE</BusinessNameControlTxt>
      <PhoneNum>4848660090</PhoneNum>
      <USAddress>
        <AddressLine1Txt>150 BARRALL ST</AddressLine1Txt>
        <CityNm>EASTON</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>18045</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BOBBY KEIDERLING</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4848660090</PhoneNum>
      <SignatureDt>2025-06-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CASEY H HOCH CPA</PreparerPersonNm>
      <PTIN>P00762463</PTIN>
      <PhoneNum>6107592311</PhoneNum>
      <PreparationDt>2025-07-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>149609</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>11026</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>138568</MembershipDuesAmt>
      <InvestmentIncomeAmt>15</InvestmentIncomeAmt>
      <TotalRevenueAmt>149609</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>20805</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>53172</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>59415</OtherExpensesTotalAmt>
      <TotalExpensesAmt>133392</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>16217</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>58859</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>75076</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>58859</BOYAmt>
        <EOYAmt>75076</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>58859</BOYAmt>
        <EOYAmt>75076</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>58859</BOYAmt>
        <EOYAmt>75076</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATION WAS DESIGNED TO PROMOTE THE INSTRUCTION, PRACTICE, AND ADVANCEMENT OF RECREATIONAL AND COMPETITIVE BASKETBALL FOR YOUTHS IN THE NAZARETH, PENNSYLVANIA AREA. THE ORGANIZATION USES ITS FUNDS, RAISED PRIMARILY FROM MEMBERSHIP FEES AND VARIOUS FUNDRAISERS, TO PAY FOR FACILITY RENTAL FEES, UNIFORMS, REFEREES, INSURANCE, AND OTHER COSTS AND FEES DIRECTLY RELATED TO ITS PROGRAM.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION WAS DESIGNED TO PROMOTE THE INSTRUCTION, PRACTICE, AND ADVANCEMENT OF RECREATIONAL AND COMPETITIVE BASKETBALL FOR YOUTHS IN THE NAZARETH, PENNSYLVANIA AREA. THE ORGANIZATION USES ITS FUNDS, RAISED PRIMARILY FROM MEMBERSHIP FEES AND VARIOUS FUNDRAISERS, TO PAY FOR FACILITY RENTAL FEES, UNIFORMS, REFEREES, INSURANCE, AND OTHER COSTS AND FEES DIRECTLY RELATED TO ITS PROGRAM.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JON SKEKEL</PersonNm>
        <TitleTxt>VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BOBBY KEIDERLING</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TAYLOR BRANDENBURG</PersonNm>
        <TitleTxt>INCOMING PRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALEKSANDER DANILOV</PersonNm>
        <TitleTxt>INCOMING TRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KURT LANDES</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DIANA WALLBILLICH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</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>BOBBY KEIDERLING</PersonNm>
        <USAddress>
          <AddressLine1Txt>289 MAUCH CHUNK ST</AddressLine1Txt>
          <CityNm>NAZARETH</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>18064</ZIPCd>
        </USAddress>
        <PhoneNum>4848660090</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="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>7250</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>40</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7200</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7775</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>11026</CurrentTaxYearAmt>
        <TotalAmt>33291</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>77598</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60268</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>88017</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>124628</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>138583</CurrentTaxYearAmt>
        <TotalAmt>489094</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>84848</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60308</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>95217</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>132403</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>149609</CurrentTaxYearAmt>
        <TotalAmt>522385</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>522385</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>13</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>41</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>74</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>13</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>41</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>74</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearMinus2YearsAmt>10</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>10</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>84861</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60313</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>95242</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>132444</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>149609</CurrentTaxYearAmt>
        <TotalAmt>522469</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99980</PublicSupportCY509Pct>
      <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 5,966 ADMIN 4,900 EQUIPMENT EXP 1,872 UNIFORM EXP 28,339 LEAGUE FEES 11,252 PLAYOFF 2,400 AWARDS 4,023 WEBSITE 663 TOTAL 59,415</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION WAS DESIGNED TO PROMOTE THE INSTRUCTION, PRACTICE, AND ADVANCEMENT OF RECREATIONAL AND COMPETITIVE BASKETBALL FOR YOUTHS IN THE NAZARETH, PENNSYLVANIA AREA. THE ORGANIZATION USES ITS FUNDS, RAISED PRIMARILY FROM MEMBERSHIP FEES AND VARIOUS FUNDRAISERS, TO PAY FOR FACILITY RENTAL FEES, UNIFORMS, REFEREES, INSURANCE, AND OTHER COSTS AND FEES DIRECTLY RELATED TO ITS PROGRAM.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION WAS DESIGNED TO PROMOTE THE INSTRUCTION, PRACTICE, AND ADVANCEMENT OF RECREATIONAL AND COMPETITIVE BASKETBALL FOR YOUTHS IN THE NAZARETH, PENNSYLVANIA AREA. THE ORGANIZATION USES ITS FUNDS, RAISED PRIMARILY FROM MEMBERSHIP FEES AND VARIOUS FUNDRAISERS, TO PAY FOR FACILITY RENTAL FEES, UNIFORMS, REFEREES, INSURANCE, AND OTHER COSTS AND FEES DIRECTLY RELATED TO ITS PROGRAM.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>