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    <ReturnTs>2026-03-08T20:00:18-04:00</ReturnTs>
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        <BusinessNameLine1Txt>Issaquah Girls Basketball Association</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>ISSA</BusinessNameControlTxt>
      <ForeignPhoneNum>6174800587</ForeignPhoneNum>
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        <AddressLine1Txt>4525 230TH WAY SE</AddressLine1Txt>
        <CityNm>Sammamish</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>980755258</ZIPCd>
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      <PersonNm>Melanie Kiely</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>6174800587</PhoneNum>
      <SignatureDt>2026-03-09</SignatureDt>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <PrimaryExemptPurposeTxt>The Issaquah Girls Basketball Association is organized and operated exclusively for charitable and educational purposes. The organization provides youth basketball programs that promote athletic development teamwork leadership sportsmanship and physical fitness for girls in the Issaquah community. Through leagues clinics and training opportunities the association supports the development of youth athletes while fostering confidence discipline and positive community engagement.</PrimaryExemptPurposeTxt>
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        <PersonNm>Melanie K Kiely</PersonNm>
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          <AddressLine1Txt>4601 239th AVE SE</AddressLine1Txt>
          <CityNm>SAMMAMISH</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
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        <FormAndLineReferenceDesc>Part III, line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>| S.No:, Amount:, Description:| 1, $5000, Transfer for Money Market Account to assist with expenses Coaches fees Tournaments Insurance and other operating fees Etc|</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Revenues:, Amount:| Transfer for Money Market Account to assist with expenses Coaches fees Tournaments Insurance and other operating fees Etc, $5000|</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Tournament Fees, $13360.00| Ops Fee Elite Insurance Gym Space Domains etc, $15438.00|</ExplanationTxt>
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      <ExplanationTxt>To Whom It May Concern The Issaquah Girls Basketball Association respectfully submits this explanation regarding the late filing of our Form 990-EZ and requests consideration for penalty abatement due to reasonable cause. During the 2025 fiscal year the organization experienced significant leadership transitions within its volunteer Board of Directors. In September 2025 new officers were appointed including a new Board President Vice President and Treasurer. Following these changes two individuals who had initially agreed to serve as Treasurer ultimately decided not to proceed in the role. As a result the Treasurer position remained vacant for a period of time while the Board worked to identify a qualified volunteer to assume the role and complete the organizations financial responsibilities. Due to this unexpected turnover and the temporary vacancy in the Treasurer position the preparation and review of the financial records required to complete the Form 990-EZ filing were delayed. I have since assumed the role of Treasurer and have taken steps to review the organizations financial records complete the required filing and implement procedures to ensure timely compliance with all future IRS reporting requirements. The Issaquah Girls Basketball Association is a small volunteer-run nonprofit organization dedicated to supporting youth athletics in the Issaquah community. The delay in filing was not intentional and was the result of unforeseen leadership turnover and the challenge of transitioning financial responsibilities between volunteers. At all times the organization has acted in good faith and is committed to maintaining full compliance with its tax and reporting obligations. Given these circumstances the organization respectfully requests that the Internal Revenue Service consider this situation as reasonable cause and grant abatement of any late filing penalties associated with this Form 990-EZ. We appreciate your consideration and remain committed to maintaining proper governance and timely compliance going forward. Sincerely Treasurer Issaquah Girls Basketball Association</ExplanationTxt>
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