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    <ReturnTs>2026-03-21T19:03:01Z</ReturnTs>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <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>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <AddressChangeInd>X</AddressChangeInd>
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      <WebsiteAddressTxt>Emeraldcitysoftball.org</WebsiteAddressTxt>
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      <GrossReceiptsAmt>98020</GrossReceiptsAmt>
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      <GrantsAndSimilarAmountsPaidAmt>300</GrantsAndSimilarAmountsPaidAmt>
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      <OtherExpensesTotalAmt>87770</OtherExpensesTotalAmt>
      <TotalExpensesAmt>89014</TotalExpensesAmt>
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      <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 10 weekends, consists of approximately 400-420 individuals across about 28 teams. Fall season, conducted over 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 attend this tournament. We have recruitment and education events over the winter months. From our spring season, top teams in each division attend the NAGAAA Gay Softball World Series event, typically held in late August.</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>89014</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jon Ericson</PersonNm>
        <TitleTxt>Commissioner/President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Scott Fisher</PersonNm>
        <TitleTxt>Director of Competition</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jay Harris</PersonNm>
        <TitleTxt>Assistant Commissioner</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </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">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>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Howard Russell</PersonNm>
        <TitleTxt>Events Director</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Bob Sciranko</PersonNm>
        <TitleTxt>Tournament Director</TitleTxt>
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        <PersonNm>Bruce Farvour</PersonNm>
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          <AddressLine1Txt>12241 78th Ave S</AddressLine1Txt>
          <CityNm>Seattle</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
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      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
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        <CurrentTaxYearMinus4YearsAmt>25277</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10493</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>8678</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38943</CurrentTaxYearMinus1YearAmt>
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        <TotalAmt>104663</TotalAmt>
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        <CurrentTaxYearMinus3YearsAmt>35862</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>46889</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>78674</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>76748</CurrentTaxYearAmt>
        <TotalAmt>321376</TotalAmt>
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      <TotalSupportAmt>426039</TotalSupportAmt>
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      <PublicSupportPY170Pct>0.27120</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>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Donation made to Seattle Out &amp; Proud Foundation, a 501(c)3 non-profit foundation, EIN 85-1407007</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Field Rentals - 17,111 Umpire Fees - 16,164 Supplies/Awards - 15,632 Subscriptions/Fees - 8,372 Travel - 2,457 Insurance - 4,716 Non-refundable Deposits - 10,000 Events - 6,476 Refunds - 1,998 Filings - 115 Reimbursements - 4,621 Other - 108 TOTAL OTHER EXPENSES - 87,770</ExplanationTxt>
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    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>Treasurer in 2023 resigned from the Board, prior to the filing due date. The Board in place assumed that the filing had been submitted for 2023, when in fact it had not even been prepared. I became Treasurer in 2026, and discovered this in my auditing, and am filing for the 2023 tax year.</ExplanationTxt>
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