Critical reminder about tax filings
Some important changes have been made to Form 990 required by the IRS. Tax-exempt organizations are now required to annually file some form of 990 with the IRS. This form must be filed by the 15th day of the fifth month after the close of the organization's tax year. For USBC associations, the form must be completed by Dec. 15.

In the past, organizations whose gross receipts are normally $25,000 or less were able to file the form 990-N (e-postcard). New for this year, the threshold has been raised to allow all organizations whose gross receipts are less than $50,000 the opportunity to file the e-postcard.

The e-postcard can be found on IRS.gov, or by clicking here. Associations will need eight items of basic information about the organization:

• Employer Identification Number (EIN), also known as a Taxpayer Identification Number (TIN).
• Tax year
• Legal name and mailing address
• Any other names the organization uses
• Name and address of a principal officer
• Website address if the organization has one
• Confirmation the organization's annual gross receipts are normally $25,000 or less ($50,000 for tax years ending on or after Dec. 31, 2010)
• If applicable, a statement that the organization has terminated or is terminating (going out of business)

If any association needs its Employer Identification Number, please send an email to Mike.Donahue@bowl.com requesting this information.

Verify league bowlers hold a valid national membership
With the bulk of memberships having been turned in and processed, the coming months are a great time for associations to verify that all league members have a valid membership. All individuals in the league should have national, state, local, and if applicable, Sport memberships. Should a member not have a valid membership, please adhere to the following procedure:

• First – Contact the league secretary and president to see if the league received payment for a membership and forgot to process it.
• Second – If membership payment has not been received, the association needs to follow the Association Policy Manual, Chapter Sixteen, Section D, addressing the Suspension and Reinstatement procedures. A sample letter can be found on the Rules page of BOWL.com.
• Each league in which the bowler is participating should be contacted to inform them that the bowler has not paid for membership.
• If this is done and the person in question still has not paid by the deadline, please compile all information related to the case and send to the USBC Rules department.

Associations using P.O. boxes
Please be aware that awards, supply orders, and other shipments from USBC are sent via UPS and that UPS will not ship to a P.O. box.

Associations should update the addresses of their association's properties and on award sheets, if the member has P.O. box address as well. Updating this information can expedite many orders so you will receive awards and shipments without any unnecessary delays.

IBC Youth Update
Junior Gold
With average requirements no longer in place and four separate divisions for youth, any and all current USBC Youth Standard members are eligible to become a USBC Junior Gold Member and bowl in a North Pointe Junior Gold Championships qualifying event. Junior Gold membership now is available for purchase online by going to BOWL.com/joinusbc and selecting Junior Gold. Please remember that a Junior Gold membership is an upgraded product and all prospective members must have a standard membership in addition to the Junior Gold membership. The Junior Gold membership does not substitute for a standard membership, nor does it contain one within the product.

Youth Open
Registration for the 2012 USBC Youth Open is now live on BOWL.com/youthopen. When registering, required information includes the number of bowlers participating in each event as well and the dates and times the bowlers wish to bowl each event.

Other important dates for the Youth Open are as follows:

• April 1, 2012 – Reservations still accepted, but full fees must accompany reservation.
• July 8, 2012 – Online registration closes. On-site entries only will be accepted.
• July 28, 2012 – Entries for the Youth Open close.

Increase Your Average DVD offer
Some of your members may have received a coaching DVD subscription offer from USBC in the mail. USBC is sending this offer to a small group of people at this time, but the offer to participate may be expanded early next year.

If any of your bowlers receive the DVD offer and have questions, please ask them to call the phone number provided in the mailing.