﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2024v5.0" xmlns="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-03-21T20:30:04Z</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>261769355</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ECSA OPEN DIVISION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ECSA</BusinessNameControlTxt>
      <PhoneNum>2064468772</PhoneNum>
      <USAddress>
        <AddressLine1Txt>7061 27th Ave SW</AddressLine1Txt>
        <CityNm>SEATTLE</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98106</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Bruce Farvour</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>2064468772</PhoneNum>
      <SignatureDt>2026-03-21</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="SIMPLE990" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>Emeraldcitysoftball.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="ScheduleA" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>99545</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>13434</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>86111</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>99545</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>1000</GrantsAndSimilarAmountsPaidAmt>
      <PrintingPublicationsPostageAmt>988</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>121766</OtherExpensesTotalAmt>
      <TotalExpensesAmt>123754</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-24209</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>196169</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>171960</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>196169</BOYAmt>
        <EOYAmt>171960</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>196169</BOYAmt>
        <EOYAmt>171960</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>196169</BOYAmt>
        <EOYAmt>171960</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Operation of an amateur sports league, open to all with a special emphasis on providing opportunities for the Lesbian, Gay, Bisexual and Transgender communities. Championship teams advance to the NAGAAA Softball World Series, an annually contested international amateur sports championship tournament.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Operation of an amateur softball league. Consists of two seasons, spring and fall. Spring season, conducted over e10 weekends, consists of approximately 400-420 individuals across about 28 teams. Fall season, conducted over a 6 weekends, consists of approximately 100 individuals across 8 teams. Additionally, we host an annual amateur softball tournament in the summer. Approximately 40 teams from around the United States participate in this tournament. We have recruitment and education events over the winter months. Top teams from our spring season in each division compete in the NAGAAA Gay Softball World Series event, this year held in October.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>123754</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>123754</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jon Ericson</PersonNm>
        <TitleTxt>Commissioner/President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Scott Fisher</PersonNm>
        <TitleTxt>Director of Competition</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Van Yean</PersonNm>
        <TitleTxt>Marketing Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jay Harris</PersonNm>
        <TitleTxt>Assistant Commissioner</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Brittney Miller</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Barrett McGavock</PersonNm>
        <TitleTxt>IT Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Howard Russell</PersonNm>
        <TitleTxt>Events Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jeffrey Campbell</PersonNm>
        <TitleTxt>Tournament Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Bruce Farvour</PersonNm>
        <USAddress>
          <AddressLine1Txt>12241 78th Ave S</AddressLine1Txt>
          <CityNm>Seattle</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98178</ZIPCd>
        </USAddress>
        <PhoneNum>2067472595</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="ScheduleA" documentName="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <SupportedOrganizationsCnt>0</SupportedOrganizationsCnt>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>10493</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8678</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>38943</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21272</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>13434</CurrentTaxYearAmt>
        <TotalAmt>92820</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>10493</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8678</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>38943</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21272</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>13434</CurrentTaxYearAmt>
        <TotalAmt>92820</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>92820</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>35862</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>46889</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>78674</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>76748</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>86111</CurrentTaxYearAmt>
        <TotalAmt>324284</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>417104</TotalSupportAmt>
      <PublicSupportCY170Pct>0.22250</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.23480</PublicSupportPY170Pct>
      <TenPctFactsCrcmstncsTestCYInd>X</TenPctFactsCrcmstncsTestCYInd>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II, Line 17a</FormAndLineReferenceDesc>
        <ExplanationTxt>ECSA Open Division is a membership organization, in which the solicitation for dues-paying members is designed to enroll a substantial number of persons from the community. The dues for individual members have been fixed at rates designed to make membership affordable to a broad cross-section of the interested public. the activities of the ECSA Open Division are designed to appeal to persons having some broad common interest or purpose.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Donation made toward the celebration of life for a member who suddenly passed away.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Field Rentals - 27,220 Umpire Fees - 23,492 Reimbursements - 23,308 Subscriptions/Fees/Dues - 6,827 Deposits - 12,000 Supplies/Awards - 13,047 Travel - 2,040 Insurance - 4,085 Events - 8,132 Filings - 20 Other - 1,595 TOTAL OTHER EXPENSES - 121,766</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>Treasurer of Board resigned prior to filing due date. Board was not made aware that the Form 990-EZ had not been filed for 2024. I became Treasurer of the Board in 2026 and identified this omission when auditing previous years accounting and filings.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>