2025-08-14T06:56:56-05:00 2024-09-30 410746749 CLIFTONLARSONALLEN LLP 301 SW ADAMS STREET SUITE 1000 PEORIA IL 61602 990 2023-10-01 371195640 BLOOMINGTON-NORMAL GIRLS SOFTBALL ASSOCIATION BLOO 3096645770 PO BOX 673 BLOOMINGTON IL 61702 PHILIP FAZIO TREASURER 3096645770 2025-08-08 1 1 ANDREW SMITH CPA P01518894 3096714500 2025-08-06 2023 2025-03-06 01:10:19Z PHILIP FAZIO PO BOX 673 BLOOMINGTON IL 61702 334062 0 X WWW.BNGSA.ORG X 1979 IL TO PROVIDE BOTH RECREATIONAL AND COMPETITIVE SOFTBALL PROGRAMS IN A WHOLESOME, SAFE, AND FRIENDLY ENVIRONMENT TO GIRLS AGES 6 TO 23 FROM MCLEAN COUNTY, ILLINOIS. 15 12 0 196 0 0 10300 0 437374 327143 29 6919 0 0 447703 334062 3200 3200 0 0 0 0 0 0 0 372143 379618 375343 382818 72360 -48756 211894 178010 0 14872 211894 163138 X TO PROVIDE BOTH RECREATIONAL AND COMPETITIVE SOFTBALL PROGRAMS IN A WHOLESOME, SAFE, AND FRIENDLY ENVIRONMENT TO GIRLS AGES 6 TO 23 FROM MCLEAN COUNTY, ILLINOIS. 0 1 323455 327143 PROVIDE GIRLS THE OPPORTUNITY TO PARTICIPATE IN FAST PITCH SOFTBALL ON A COMPETITIVE OR RECREATIONAL LEVEL. 3200 3200 PROVIDE COLLEGE EDUCATION SCHOLARSHIPS TO PROGRAM PARTICIPANTS. FOUR SCHOLARSHIPS WERE FUNDED DURING THE YEAR. 326655 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 32 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 12 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 1 1 0 IL X PHIL FAZIO 3096645770 PO BOX 673 BLOOMINGTON IL 61702 KENT WARNER TREASURER 20.00 X X 10000 0 0 MARK DEMBOSKI DIRECTOR 1.00 X 0 0 0 RANDY ROSER IN-TOWN SECRETARY 2.00 X X 0 0 0 JOEL BRIGHAM IN-TOWN VICE PRESIDENT 5.00 X X 0 0 0 LINDSAY LUTHE PRESIDENT 10.00 X X 2925 0 0 BECCA WAGNER TRAVEL SECRETARY 1.00 X X 1250 0 0 BRETT MEYERS DIRECTOR 2.00 X 0 0 0 DAN WALLER DIRECTOR 1.00 X 0 0 0 KATIE MIGLIN DIRECTOR 1.00 X 0 0 0 LINDSEY DELAHUNT DIRECTOR 1.00 X 0 0 0 MICHAEL BENEDICT TRAVEL VICE PRESIDENT 4.00 X X 0 0 0 ADAM MEYER FROM 1023 DIRECTOR 1.00 X 0 0 0 KIP HAYDEN FROM 1023 DIRECTOR 1.00 X 0 0 0 KATRINA FUCHS FROM 1023 DIRECTOR 1.00 X 0 0 0 RON FERRIS DIRECTOR 2.00 X 0 0 0 14175 0 0 0 0 0 0 0 TRAVEL TEAM REVENUE 713990 237013 237013 IN-TOWN REVENUE 713990 79217 79217 TRAVEL TOURNAMENT REVE 713990 10904 10904 OTHER REVENUE 713990 9 9 327143 6919 6919 334062 327143 0 6919 X 3200 3200 18300 7050 11250 5850 5850 2400 2400 1248 536 712 6179 2417 3762 9034 9034 805 805 3644 3644 TOURNAMENT REGISTRATION 91445 91445 UNIFORMS AND APPAREL 68248 68248 INDEPENDENT CONTRACTORS 58605 51205 7400 PROGRAM EQUIPMENT AND S 31205 29420 1785 82655 58056 24599 382818 326655 56163 0 142708 143398 60000 26231 29001 20620 9186 8381 211894 178010 14872 0 14872 X 211894 163138 211894 163138 211894 178010 -48756 0 X X 1 X 0 0 0 X 14896 13277 13000 10300 51473 350884 340994 404863 437374 327143 1861258 365780 354271 417863 447674 327143 1912731 0 0 0 1912731 15 3 3 29 6919 6969 15 3 3 29 6919 6969 365795 354274 417866 447703 334062 1919700 0.99640 1.00000 0.00360 X 29001 20620 8381 8381 X PART X, LINE 2: BNGSA IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE WHEREBY ONLY UNRELATED BUSINESS INCOME IS SUBJECT TO FEDERAL INCOME TAX. BNGSA CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. BNGSA HAS ADOPTED THE RECOGNITION REQUIREMENT FOR UNCERTAIN TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND HAS REVIEWED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND THE ILLINOIS DEPARTMENT OF REVENUE. BNGSA DOES NOT BELIEVE THAT IT HAS ANY UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, HAS NOT RECORDED ANY RESERVES FOR UNCERTAIN INCOME TAX POSITIONS AT SEPTEMBER 30, 2024. KENT WARNER TREASURER 10000 BOOKKEEPING SERVICES 0 REBECCA WAGNER SECRETARY 1250 COACHING SERVICES 0 FORM 990, PART III, LINE 3 THE BNGSA TRAVEL BOARD DECIDED TO NO LONGER HOST TRAVEL TOURNAMENTS AT CHAMPION FIELDS IN NORMAL, IL. THE MEMORIAL DAY 2024 TOURNAMENT WAS THE LAST ONE. THE REDUCTION IN INCOME WILL IMPACT YEAR OVER YEAR COMPARISONS. IN ADDITION, THERE WAS A REDUCTION OF TRAVEL TEAMS FROM THE 2023-2024 TO THE 2024-2025 TRAVEL SEASONS. THE REDUCTION OF FIVE TEAMS ALSO IMPACTS ORGANIZATIONAL INCOME. 50% OF TRAVEL PLAYER FEES IS COLLECTED FOR THE 2024-2025 SEASON IN AUGUST AND SEPTEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER AND PRESIDENT REVIEW AND APPROVE THE 990 FILING. A COPY IS MADE AVAILABLE TO ALL BOARD MEMBERS AT THE FIRST BOARD MEETING FOLLOWING THE SUBMISSION OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD EVALUATES AND APPROVES ANY PAYMENT TO VOLUNTEERS FOR PROVIDING SERVICES TO THE ORGANIZATION. SUBSTANTIALLY ALL SERVICES TO THE ORGANIZATION ARE UNPAID. VOLUNTEERS RESPONSIBLE FOR COORDINATING MAJOR PROGRAMS AND FINANCES MIGHT BE PROVIDED A STIPEND BY THE BOARD. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST. FORM 990, PART IX, LINE 24E FIELD RENTAL, FIELD SUPPLIES, AND RELATED COSTS: PROGRAM SERVICE EXPENSES 12,761. MANAGEMENT AND GENERAL EXPENSES 16,160. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,921. PRACTICE FACILITY RENTAL: PROGRAM SERVICE EXPENSES 15,667. MANAGEMENT AND GENERAL EXPENSES 4,680. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,347. TEAM REGISTRATION FEES: PROGRAM SERVICE EXPENSES 16,436. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,436. OTHER FEES AND REFUNDS: PROGRAM SERVICE EXPENSES 10,196. MANAGEMENT AND GENERAL EXPENSES 3,436. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,632. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 2,067. MANAGEMENT AND GENERAL EXPENSES 323. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,390. TRAVEL TEAM FUNDRAISING EXPENSE: PROGRAM SERVICE EXPENSES 500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 500. PLAYER GIFTS AND PARTIES: PROGRAM SERVICE EXPENSES 429. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 429. FORM 990, PART XII, LINE 1: THE ORGANIZATION USES THE MODIFIED CASH METHOD OF ACCOUNTING. FORM 990, PART XII, LINE 2C: THE PROCESS OF SELECTING AN INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR.