Missouri State Handball Association

“The organizations Form 990 is prepared by the Treasurer. A draft of the completed Form 990 is furnished to all members of the board for their review and consideration. After input is received from those individuals the document is finalized and filed with the IRS.”

“| Explanation:| The organization did not have a written conflict of interest policy during the 2024 tax year. A formal written Conflict of Interest Policy was subsequently drafted approved and adopted by the Board of Directors in 2025.”

“In 2024 the organization launched a major new program: the development and renovation of the U.S. National Handball Center USNHC in Hazelwood Missouri. This program expands public access to the amateur sport of handball by creating a multi-court facility for youth and adults. Activities during 2024 included renovation planning demolition and preparation work volunteer labor coordination and early-stage construction efforts to restore and enhance the facility. The project supports the organizations mission by increasing opportunities for instruction training community engagement and competitive amateur play.”

“The organization uses the cash basis of accounting for revenue and expense recognition. However the organization records depreciation and property plant and equipment and a long-term loan payable related to the Hazelwood property acquisition. These are recorded on the balance sheet.”

“| Explanation:| Part VI Line 15: The organization has no compensated officers directors or employees; therefore this section is not applicable.”

“| Explanation:| Part VI Line 19: The organization does not routinely make its governing documents or financial statements publicly available but will provide Form 990 upon request in accordance with IRS public disclosure requirements.”