2025-09-11T17:30:58-07:00 2024-04-30 990EZ 2023-05-01 222522004 BRAINTREE YOUTH BASKETBALL ASSOCIATION INC BRAI 6177801017 PO BOX 850066 Braintree MA 021850066 James Rust Treasurer 6177801017 2025-09-11 1 2023 2025-03-06 01:10:19Z X X www.braintreeyouthbasketball.com X X 152331 X 0 152322 0 9 0 0 0 0 0 0 0 0 0 0 0 152331 0 0 0 0 44650 0 144310 188960 -36629 75493 0 38864 75493 38864 0 0 0 0 75493 38864 0 0 75493 38864 Braintree Youth Basketball supports the Braintree community by providing the opportunity for any of the youth of Braintree to participate in organized team sports and learn the basic fundamentals of the sport, the value of teamwork, and experience the benefits of athletics. BYB Enrolled over 100 players in FY2023 and completed a successful season. 0 0 0 Al Ormsby President 4 0 0 0 James Rust Treasurer 4 0 0 0 Tom Connor Vice President 4 0 0 0 Anthony Scarpa Director 2 0 0 0 Rich Bielecki Secretary 4 0 0 0 Ken Brown Director 2 0 0 0 Kim Walsh Director 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MA James Rust 100 Weston Ave Braintree MA 02184 6177801017 0 0 0 0 0 0 0 0 0 0 0 NONE NONE 1 X 156958 46540 150872 157991 152322 664683 0 156958 46540 150872 157991 152322 664683 664683 32 11 9 52 0 0 32 11 9 52 156958 46540 150904 158002 152331 664735 0.99992 0.9999 0.00008 0.0001 X Schedule A, Part I, Line 10 Bank interest in checking account Form 990-EZ, Part I, Line 16 Description;Amount^Admin costs;4851|Bank Fees;113|Equipment;22000|Insurance;11862|League Fees;25785|Referees;26657|Uniforms;52442|Other Misc;600^Total;144310^ Dear Service Center Representative: Braintree Youth Basketball (BYB) believes it has reasonable cause for filing late and is hereby requesting that the IRS abate any late-filing penalties. We believe we have reasonable cause for filing late because we are a small all-volunteer membership organization that has undergone changes in volunteer management and outside accounting firms. Due to a communication error, we were unaware that our prior accountant retired from service and did not file our tax return for the tax year 2023. We did not realize this until we began to prepare to file tax year's 2024 return and immediately prepared and filed the late 2023 return. We have begun using IRS recommended preparation software so we can submit our own returns on time going forward. BYB was formed as a non-profit for the purpose of providing youth in the town of Braintree the opportunity to play organized recreational basketball. Our volunteer board of directors is made up of parents in Braintree as are all our volunteer coaches. In the aftermath of COVID-19 we have lost many of our core volunteers and are still having difficulty staffing our entire volunteer operation. Our Board recently was populated with new members. This letter respectfully requests that you eliminate any fee in the interests of our constituents, the children who play Braintree Youth Basketball who would ultimately have to pay these fees. We have taken steps to prevent this from happening in future years, even during times of transition of volunteer Board members. BYB has entered into an agreement with a new local CPA which will help us with our financial reports and have improved our electronic reporting capabilities. We believe this demonstrates that we did not and will not willfully neglect our filing requirement. We respectfully request that the IRS abate all assessed penalties and interest related to our 2023 Form 990-EZ. Thank you for considering our request. I declare that the facts presented here, to the best of my knowledge and belief, are true, correct, and complete. James Rust Treasurer Braintree Youth Basketball