﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2023v6.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-04T20:27:59-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>320615285</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>INDEPENDENCE ATHLETIC BOOSTER CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>INDE</BusinessNameControlTxt>
      <PhoneNum>3303286257</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6001 Archwood Rd</AddressLine1Txt>
        <CityNm>Independence</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44131</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Stephanie Rodriguez</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>3303286257</PhoneNum>
      <SignatureDt>2025-02-26</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="R000001" referenceDocumentId="R000004 R000005" softwareId="23018249" softwareVersionNum="v1.00">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="R000002">X</Organization501c3Ind>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>School Athletic Booster Organization</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>87950</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>10911</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>3483</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt referenceDocumentId="R000003">0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0" referenceDocumentId="R000003">55964</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>23402</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>32562</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>17592</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>7138</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>10454</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueAmt>57410</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>57073</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>0</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>0</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>0</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>451</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>837</OtherExpensesTotalAmt>
      <TotalExpensesAmt>58361</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-951</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>22624</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>5247</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>26920</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>22624</BOYAmt>
        <EOYAmt>26920</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>22624</BOYAmt>
        <EOYAmt>26920</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>22624</BOYAmt>
        <EOYAmt>26920</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The purpose of the organization is to unite parents, students, faculty, alumni, community members and local business in the support of the Independence Athletic Department (Middle and High school), so to provide all Independence student athletics opportunities to maintain a history of excellence on and off the field. Support comes in the form of promotion and recognition of athletes, along with supplemental financial funding to the Independence Athletic department and its programs.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Supplied Senior Banners for each senior to be displayed at venues, Purchased over $8,000 of equipment to support coach requests for their athletic program (over 250 kids benefited). Purchased Track and field Hurdles, (over 80 kids benefited but will be used for years). Purchased High school scoreboard (over 100 kids per year benefit and will be used for years.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>30438</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>30438</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jeff Pascarella</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Bill Flynn</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Stephanie Rodriguez</PersonNm>
        <TitleTxt>In Coming Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mike McNamara</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Ron Bernstein</PersonNm>
        <TitleTxt>Out going treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OH</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Ron Berstein</PersonNm>
        <USAddress>
          <AddressLine1Txt>6001 Archwood Rd</AddressLine1Txt>
          <CityNm>Independence</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44131</ZIPCd>
        </USAddress>
        <PhoneNum>3303286257</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="R000002" softwareId="23018249" softwareVersionNum="v1.00">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus1YearAmt>15622</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>14384</CurrentTaxYearAmt>
        <TotalAmt>30006</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus1YearAmt>28309</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73555</CurrentTaxYearAmt>
        <TotalAmt>101864</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GovtFurnSrvcFcltsVl509Grp>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>43931</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>87939</CurrentTaxYearAmt>
        <TotalAmt>131870</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>131870</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>43931</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>87939</CurrentTaxYearAmt>
        <TotalAmt>131870</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0</InvestmentIncomePYPct>
      <PrivateFoundation509Ind>X</PrivateFoundation509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="R000003" softwareId="23018249" softwareVersionNum="v1.00">
      <FundraisingEventInformationGrp>
        <Event1Nm>Fundraiser Raffle</Event1Nm>
        <GrossReceiptsEvent1Amt>27135</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>0</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>27135</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>3500</CashPrizesEvent1Amt>
        <NonCashPrizesEvent1Amt>481</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>1271</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>7164</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>0</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>915</OtherDirectExpensesEvent1Amt>
        <Event2Nm>Fundraiser Walk Ariund</Event2Nm>
        <GrossReceiptsEvent2Amt>10234</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>0</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>10234</GrossRevenueEvent2Amt>
        <CashPrizesEvent2Amt>0</CashPrizesEvent2Amt>
        <NonCashPrizesEvent2Amt>0</NonCashPrizesEvent2Amt>
        <RentFacilityCostsEvent2Amt>0</RentFacilityCostsEvent2Amt>
        <FoodAndBeverageEvent2Amt>0</FoodAndBeverageEvent2Amt>
        <EntertainmentEvent2Amt>0</EntertainmentEvent2Amt>
        <OtherDirectExpensesEvent2Amt>1427</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>3</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>18595</GrossReceiptsOtherEventsAmt>
        <CharitableContriOtherEventsAmt>0</CharitableContriOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>18595</GrossRevenueOtherEventsAmt>
        <CashPrizesOtherEventsAmt>0</CashPrizesOtherEventsAmt>
        <NonCashPrizesOtherEventsAmt>0</NonCashPrizesOtherEventsAmt>
        <RentFcltyCostsOtherEventsAmt>6255</RentFcltyCostsOtherEventsAmt>
        <FoodAndBeverageOtherEventsAmt>2389</FoodAndBeverageOtherEventsAmt>
        <EntertainmentOtherEventsAmt>0</EntertainmentOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>0</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>55964</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>0</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>55964</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>3500</CashPrizesTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>481</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>7526</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>9553</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>0</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>2342</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>23402</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>32562</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="R000004" softwareId="23018249" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Stadium Field Concession distribution - $8101, Soccer concession Distributions $1,390, Football Golf Outing Distribution $9951, Senior banners $3181, Equipment purchases $8,232, Purchase of track hurdles $5838, Purchased high school Scoreboard $12,255, Baseball field donation $6,000, Purchased yard signs $2,135</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Website Fees, Senior Awards and Trophies, yearbook advertising and Renee Roche Run A thon donation</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Profits from Sping concessions that were no distributed to teams as well as football golf outing donations</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="R000005" softwareId="23018249" softwareVersionNum="v1.00">
      <ExplanationTxt>First, I contacted the IRS and spoke to an agent concerning the reason for being late once we received back our return. The person I spoke to mentioned to include the reason when we filed electronically. We mistakenly mailed the completed forms not aware being a first time 990 EZ filer, it had to be sent electronically. They were mailed on time. The forms were stamped as received by the Ogden, Utah facility on 11/19/2024. Our organization has a mailbox in the Independence High School mailroom. A member of our athletic booster organization checks the mailroom each week for mail. In early February in our mailbox was our returned tax forms, with a letter saying a 990 EZ is not accepted in paper form. It was then I contacted and spoke to an IRS representative explaining the situation. It appears the return was lost with in our school and coupled by winter break led to us not receiving the return until the February. We immediately reached out to CBIZ which is headquartered in our city and recommended by our mayor's office as a company to reach out to for help. After multiple times of not receiving return calls, we finally received a call back and supplied them our information. The correspondence we had with CBIZ, they did not mention a fee and then sprung a $1,500 cost to file what we already had mailed to the IRS back in November. Doing research, we found Form 990 on the IRS Website. We became a tax except organization in 2022 and this was the first time we had to file a 990 EZ. Moving forward we know it has to be e-filed and will be on time in the future.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>