<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-23T17:45:01-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>860550947</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>R &amp; A CPAS A PROFESSIONAL CORPORATION</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4542 E CAMP LOWELL STE 100</AddressLine1Txt>
        <CityNm>TUCSON</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85712</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>270286070</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WORLD PLAYERS OF HANDBALL FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WORL</BusinessNameControlTxt>
      <PhoneNum>5208814900</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3602 E FORT LOWELL ROAD</AddressLine1Txt>
        <CityNm>TUCSON</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85716</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DAVID VINCENT</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>5208814900</PhoneNum>
      <SignatureDt>2024-05-21</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DAVID</PersonFirstNm>
        <PersonLastNm>VINCENT</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LAURA LIEWEN</PreparerPersonNm>
      <PTIN>P00239704</PTIN>
      <PhoneNum>5208814900</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="10">
    <IRS990PF documentId="RetDoc1235000001">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>128249</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>948268</ContriRcvdRevAndExpnssAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <NetSTCapitalGainAdjNetIncmAmt>0</NetSTCapitalGainAdjNetIncmAmt>
        <GrossSalesLessRetAndAllwncAmt>6220</GrossSalesLessRetAndAllwncAmt>
        <CostOfGoodsSoldAmt>30273</CostOfGoodsSoldAmt>
        <GrossProfitRevAndExpnssAmt>-24053</GrossProfitRevAndExpnssAmt>
        <GrossProfitAdjNetIncmAmt>-24053</GrossProfitAdjNetIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc2001500001">40410</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>0</OtherIncomeNetInvstIncmAmt>
        <OtherIncomeAdjNetIncmAmt>40410</OtherIncomeAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>964625</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>16357</TotalAdjNetIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>221868</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>0</CompOfcrDirTrstNetInvstIncmAmt>
        <CompOfcrDirTrstAdjNetIncmAmt>44374</CompOfcrDirTrstAdjNetIncmAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>177494</CompOfcrDirTrstDsbrsChrtblAmt>
        <OthEmplSlrsWgsRevAndExpnssAmt>75835</OthEmplSlrsWgsRevAndExpnssAmt>
        <OthEmplSlrsWgsNetInvstIncmAmt>0</OthEmplSlrsWgsNetInvstIncmAmt>
        <OthEmplSlrsWgsAdjNetIncmAmt>15167</OthEmplSlrsWgsAdjNetIncmAmt>
        <OthEmplSlrsWgsDsbrsChrtblAmt>60668</OthEmplSlrsWgsDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002200001">18077</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>0</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>3615</AccountingFeesAdjNetIncmAmt>
        <AccountingFeesChrtblPrpsAmt>14462</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc2002500001">18866</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>0</TaxesNetInvstIncmAmt>
        <TaxesAdjNetIncmAmt>3773</TaxesAdjNetIncmAmt>
        <TaxesDsbrsChrtblAmt>15093</TaxesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="RetDoc2203000001">22373</DeprecAndDpltnRevAndExpnssAmt>
        <DeprecAndDpltnNetInvstIncmAmt>0</DeprecAndDpltnNetInvstIncmAmt>
        <DeprecAndDpltnAdjNetIncmAmt>22373</DeprecAndDpltnAdjNetIncmAmt>
        <TravConfMeetingRevAndExpnssAmt>10030</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingNetInvstIncmAmt>0</TravConfMeetingNetInvstIncmAmt>
        <TravConfMeetingAdjNetIncmAmt>9304</TravConfMeetingAdjNetIncmAmt>
        <TravConfMeetingDsbrsChrtblAmt>726</TravConfMeetingDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc2003200001">628495</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>0</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesAdjNetIncmAmt>16166</OtherExpensesAdjNetIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>612329</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>995544</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>114772</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>880772</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>1200</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>1200</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>996744</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>114772</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>881972</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-32119</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>52278</CashBOYAmt>
        <CashEOYAmt>34277</CashEOYAmt>
        <CashEOYFMVAmt>34277</CashEOYFMVAmt>
        <AcctRcvblAmt>4069</AcctRcvblAmt>
        <AcctRcvblEOYAmt>4069</AcctRcvblEOYAmt>
        <AcctRcvblEOYFMVAmt>4069</AcctRcvblEOYFMVAmt>
        <InventoriesBOYAmt>30372</InventoriesBOYAmt>
        <InventoriesEOYAmt>17590</InventoriesEOYAmt>
        <InventoriesEOYFMVAmt>17590</InventoriesEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>156298</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>86677</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>80712</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="RetDoc2059000001">69621</LandEOYAmt>
        <LandEOYFMVAmt>69621</LandEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="RetDoc2046600001">2692</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="RetDoc2046600001">2692</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="RetDoc2046600001">2692</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>166054</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>128249</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>128249</TotalAssetsEOYFMVAmt>
        <AccountsPayableEOYAmt>1</AccountsPayableEOYAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>1</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>166054</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>128248</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>166054</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>128248</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>166054</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>128249</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>166054</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-32119</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt>0</OtherIncreasesAmt>
        <SubtotalAmt>133935</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="RetDoc2049800001">5687</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>128248</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>0</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>0</EstimatedPlusOvpmtIncmTxAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <ExtsnRequestIncomeTaxPaidAmt>0</ExtsnRequestIncomeTaxPaidAmt>
        <BackupWithholdingWithheldAmt>0</BackupWithholdingWithheldAmt>
        <TotalPaymentsAndCreditsAmt>0</TotalPaymentsAndCreditsAmt>
        <EsPenaltyAmt>0</EsPenaltyAmt>
        <TaxDueAmt>0</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>0</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>0</MoreThan100SpentInd>
        <Form1120POLFiledInd>0</Form1120POLFiledInd>
        <Section4955OrganizationTaxAmt>0</Section4955OrganizationTaxAmt>
        <Section4955ManagersTaxAmt>0</Section4955ManagersTaxAmt>
        <TaxReimbursedAmt>0</TaxReimbursedAmt>
        <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>0</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>1</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>1</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>AZ</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>1</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>0</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>0</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>0</OwnControlledEntityInd>
        <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>1</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>WEPLAYHANDBALL@CS.COM</WebsiteAddressTxt>
        <IndividualWithBooksNm>COMPANY</IndividualWithBooksNm>
        <PhoneNum>5208814900</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>3602 E FORT LOWELL ROAD</AddressLine1Txt>
          <CityNm>TUCSON</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85716</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>0</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>0</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>0</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>0</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>0</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>0</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>0</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>0</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>0</UndistributedIncomePYInd>
        <BusinessHoldingsInd>0</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>0</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>0</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>0</InfluenceLegislationInd>
        <InfluenceElectionInd>0</InfluenceElectionInd>
        <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>0</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>FRED BANFIELD BUSINESS OWNER</PersonNm>
          <USAddress>
            <AddressLine1Txt>3602 E FORT LOWELL ROAD</AddressLine1Txt>
            <CityNm>TUCSON</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85716</ZIPCd>
          </USAddress>
          <TitleTxt>BOARD MEMBER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JEFF HEALAM BUSINESS OWNER</PersonNm>
          <USAddress>
            <AddressLine1Txt>3602 E FORT LOWELL ROAD</AddressLine1Txt>
            <CityNm>TUCSON</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85716</ZIPCd>
          </USAddress>
          <TitleTxt>BOARD MEMBER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DAVID VINCENT BROADCASTING</PersonNm>
          <USAddress>
            <AddressLine1Txt>3602 E FORT LOWELL ROAD</AddressLine1Txt>
            <CityNm>TUCSON</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85716</ZIPCd>
          </USAddress>
          <TitleTxt>BOARD MEMBER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>121721</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>CHARLES L CHARVOZ CPA</PersonNm>
          <USAddress>
            <AddressLine1Txt>3602 E FORT LOWELL ROAD</AddressLine1Txt>
            <CityNm>TUCSON</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85716</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>STEVEN SOTO</PersonNm>
          <USAddress>
            <AddressLine1Txt>3602 E FORT LOWELL ROAD</AddressLine1Txt>
            <CityNm>TUCSON</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85716</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DOUG CLARK ATTORNEY</PersonNm>
          <USAddress>
            <AddressLine1Txt>3602 E FORT LOWELL ROAD</AddressLine1Txt>
            <CityNm>TUCSON</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85716</ZIPCd>
          </USAddress>
          <TitleTxt>BOARD MEMBER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DAVID FINK</PersonNm>
          <USAddress>
            <AddressLine1Txt>3602 E FORT LOWELL ROAD</AddressLine1Txt>
            <CityNm>TUCSON</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85716</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>100147</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BENNY YOUNG</PersonNm>
          <USAddress>
            <AddressLine1Txt>3602 E FORT LOWELL ROAD</AddressLine1Txt>
            <CityNm>TUCSON</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85716</ZIPCd>
          </USAddress>
          <TitleTxt>BOARD MEMBER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>DEVELOPMENT OF THE GROWTH OF HANDBALL THROUGH PROFESSIONAL AND AMATEUR TOURNAMENTS THROUGH INNOVATION (WEBCASTING, TOURNAMENT HOSTING &amp; ADMINISTRATION)</Description1Txt>
        <Expenses1Amt>611518</Expenses1Amt>
        <Description2Txt>YOUTH DEVELOPMENT PROGRAMS SPECIFICALLY FOCUSED AT USING THE GAME OF HANDBALL TO OFFER YOUTH QUALITY OPPORTUNITIES TO JOIN A PEER GROUP INVOLVED IN CHALLENGING, COMPETITIVE, SKILL &amp; CHARACTER DEVELOPMENT TRAINING AND EVENTS. THESE EVENTS CONSIST OF 1) SUMMER PROGRAMS COORDINATED WITH LOCAL &amp; COUNTY GOVERNMENT PROGRAMS TO IMPACT HUNDREDS YOUTH BETWEEN 8 AND 18 YEARS OF AGE. ONGOING YOUTH PROGRAMMING CONSISTS OF WEEKLY MENTORING AND INSTRUCTION AT LOCAL PARKS AND ATHLETIC FACILITIES, ADDITIONALLY, YOUTH HAVE NUMEROUS OPPORTUNITIES TO COMPETITIVE IN YOUTH TOURNAMENTS AND OPPORTUNITIES TO TRAVEL TO NATIONAL TOURNAMENTS. ALL OUR PROGRAMS OFFER PROGRAMS AT LITTLE OR NO COST TO THE PARTICIPANTS AND TO ALL PARTICIPANTS REGARDLESS OF SEX, AGE, RELIGION, OR ANY OTHER CIRCUMSTANCE. ONCE PARTICIPANTS PASS 18 YEARS OF AGE THERE ARE NUMEROUS WAYS FOR THEM TO PARTICIPATE IN OUR AMATEUR AND PROFESSIONAL OPPORTUNITIES. ALL YOUTH ARE WELCOME.</Description2Txt>
        <Expenses2Amt>240180</Expenses2Amt>
        <Description3Txt>DEVELOPMENT OF THE GROWTH OF HANDBALL THROUGH DVD SALES, WEB ACCESS CHARGES TO VIEW LIVE TOURNAMENT PLAY AND HISTORICAL MATCHES, AND SALE OF HANDBALLS, AND RELATED HANDBALL EQUIPMENT.</Description3Txt>
        <Expenses3Amt>30273</Expenses3Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <TotalAmt>0</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>99198</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>99198</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>99198</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>1488</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>97710</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>4886</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>881972</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <QualifyingDistributionsAmt>881972</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <PrivateOperatingFoundationsGrp>
        <Section4942j5Ind>X</Section4942j5Ind>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <TotalAmt>0</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <QualifyingDistributionsGrp>
          <CurrentYearAmt>881972</CurrentYearAmt>
          <Year1Amt>907866</Year1Amt>
          <Year2Amt>528895</Year2Amt>
          <Year3Amt>479557</Year3Amt>
          <TotalAmt>2798290</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriNotUsedDrtGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <Year1Amt>0</Year1Amt>
          <Year2Amt>0</Year2Amt>
          <Year3Amt>0</Year3Amt>
          <TotalAmt>0</TotalAmt>
        </QualifyingDistriNotUsedDrtGrp>
        <QualifyingDistriMadeDrtGrp>
          <CurrentYearAmt>881972</CurrentYearAmt>
          <Year1Amt>907866</Year1Amt>
          <Year2Amt>528895</Year2Amt>
          <Year3Amt>479557</Year3Amt>
          <TotalAmt>2798290</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TwoThirdsMinimumInvstRetGrp>
          <CurrentYearAmt>3257</CurrentYearAmt>
          <Year1Amt>4576</Year1Amt>
          <Year2Amt>4225</Year2Amt>
          <Year3Amt>4546</Year3Amt>
          <TotalAmt>16604</TotalAmt>
        </TwoThirdsMinimumInvstRetGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>FRED BANFIELD BUSINESS OWNER</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SANTA ANA HANDBALL CLUB</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>137 W BROOKDALE PLACE</AddressLine1Txt>
            <CityNm>FULLERTON</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92832</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT JUNIOR CLINIC</GrantOrContributionPurposeTxt>
          <Amt>200</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>USHA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2333 N TUCSON BLVD</AddressLine1Txt>
            <CityNm>TUCSON</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85716</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT TOLEDO 3 WALL PRIZE FUND</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>1200</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <ProgramServiceRevenueDtl>
          <Desc>TOURNAMENT ENTRIES</Desc>
          <BusinessCd>711300</BusinessCd>
          <RelatedOrExemptFunctionIncmAmt>15524</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>HOST/WEBCASTING FEES</Desc>
          <BusinessCd>516100</BusinessCd>
          <RelatedOrExemptFunctionIncmAmt>24886</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <GrossProfitLossSlsOfInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>-24053</RelatedOrExemptFunctionIncmAmt>
        </GrossProfitLossSlsOfInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>0</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionAmt>0</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>16357</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>16357</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>1A</LineNumberTxt>
          <RelationshipStatementTxt>PROFESSIONAL AND AMATEUR TOURNAMENTS ARE THE PRIMARY MEANS BY WHICH THE ORGANIZATION ACCOMPLISHES ITS DEVELOPMENT AND EDUCATIONAL PURPOSES</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>1B</LineNumberTxt>
          <RelationshipStatementTxt>LIVE WEBCASTING OF PROFESSIONAL &amp; AMATEUR EVENTS, HOSTING AND ADMINISTRATION OF NATIONWIDE TOURNAMENTS INCREASES PUBLIC AWARENESS AND HELPS IN PROMOTING THE SPORT THROUGH INNOVATION</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>0</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>0</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>0</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>0</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>0</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>0</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>0</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>0</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>0</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>0</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>FRED BANFIELD</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>3602 E FORT LOWELL ROAD</AddressLine1Txt>
          <CityNm>TUCSON</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85716</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>200000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>FREDERICK BANFIELD CHARITABLE TRUST</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>3602 E FORT LOWELL ROAD</AddressLine1Txt>
          <CityNm>TUCSON</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85716</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>700000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>3</ContributorNum>
        <ContributorPersonNm>DOUG CLARK</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>259 N MEYER AVE</AddressLine1Txt>
          <CityNm>TUCSON</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85701</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>5200</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>4</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>ANONYMOUS DONOR</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>3602 E FORT LOWELL ROAD</AddressLine1Txt>
          <CityNm>TUCSON</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85716</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>15000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc2002200001">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING</CategoryTxt>
        <Amt>18077</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3615</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>14462</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="RetDoc2203000001">
      <DepreciationPropertyGrp>
        <PropertyDesc>PRODUCTION EQUIPMENT - VIDEO/ESPN</PropertyDesc>
        <AcquiredDt>2015-04-30</AcquiredDt>
        <CostOrOtherBasisAmt>8885</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8885</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PRODUCTION EQUIPMENT - STUDIO</PropertyDesc>
        <AcquiredDt>2016-07-13</AcquiredDt>
        <CostOrOtherBasisAmt>2529</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2529</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PRODUCTION EQUIPMENT - VIDEO/ESPN</PropertyDesc>
        <AcquiredDt>2018-11-19</AcquiredDt>
        <CostOrOtherBasisAmt>2598</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2123</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>475</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>475</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2019 DODGE RAM</PropertyDesc>
        <AcquiredDt>2019-11-25</AcquiredDt>
        <CostOrOtherBasisAmt>87567</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>53998</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>12259</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>12259</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MACBOOK PRO</PropertyDesc>
        <AcquiredDt>2019-02-20</AcquiredDt>
        <CostOrOtherBasisAmt>1751</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1342</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>350</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>350</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TWO NEW CAMERAS</PropertyDesc>
        <AcquiredDt>2019-12-20</AcquiredDt>
        <CostOrOtherBasisAmt>2598</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1560</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>520</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>520</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NEW CAMERA &amp; LENS</PropertyDesc>
        <AcquiredDt>2020-07-30</AcquiredDt>
        <CostOrOtherBasisAmt>6068</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2934</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1214</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1214</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NEW HD PORTABLE CAMERA</PropertyDesc>
        <AcquiredDt>2021-02-18</AcquiredDt>
        <CostOrOtherBasisAmt>1288</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>473</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>258</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>258</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>TWO NEW CAMERA LENSES FOR WEBCAST</PropertyDesc>
        <AcquiredDt>2021-10-22</AcquiredDt>
        <CostOrOtherBasisAmt>2841</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>663</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>568</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>568</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2 BROKEN CAMERAS - REPLACEMENT</PropertyDesc>
        <AcquiredDt>2021-11-10</AcquiredDt>
        <CostOrOtherBasisAmt>3575</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>834</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>715</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>715</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CAMERA PURCHASE FOR WEBCASTING MAIN CAMERA</PropertyDesc>
        <AcquiredDt>2021-11-26</AcquiredDt>
        <CostOrOtherBasisAmt>3361</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>728</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>672</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>672</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SECOND MAIN CAMERA FOR WEBCAST</PropertyDesc>
        <AcquiredDt>2021-11-26</AcquiredDt>
        <CostOrOtherBasisAmt>2930</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>635</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>586</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>586</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PRODUCTION EQUIPMENT -NEW LENSE FOR WEBCASTING GEAR</PropertyDesc>
        <AcquiredDt>2022-01-25</AcquiredDt>
        <CostOrOtherBasisAmt>3099</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>310</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>620</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>620</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PRODUCTION EQUIPMENT - TRICASTER VIDEO EQUIPMENT ESPN</PropertyDesc>
        <AcquiredDt>2022-02-17</AcquiredDt>
        <CostOrOtherBasisAmt>15926</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1593</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>3185</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3185</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>OFFICE COMPUTER</PropertyDesc>
        <AcquiredDt>2023-02-24</AcquiredDt>
        <CostOrOtherBasisAmt>3311</CostOrOtherBasisAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>552</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>552</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VIDEO M ENCODER</PropertyDesc>
        <AcquiredDt>2023-09-22</AcquiredDt>
        <CostOrOtherBasisAmt>7971</CostOrOtherBasisAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>399</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>399</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="RetDoc2059000001">
      <LandEtcGrp>
        <CategoryOrItemTxt>PRODUCTION EQUIPMENT - VIDEO/ESPN</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>8885</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>8885</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>PRODUCTION EQUIPMENT - STUDIO</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2529</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2529</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>PRODUCTION EQUIPMENT - VIDEO/ESPN</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2598</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2598</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2019 DODGE RAM</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>87567</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>51954</AccumulatedDepreciationAmt>
        <BookValueAmt>35613</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>MACBOOK PRO</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1751</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1692</AccumulatedDepreciationAmt>
        <BookValueAmt>59</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>TWO NEW CAMERAS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2598</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2080</AccumulatedDepreciationAmt>
        <BookValueAmt>518</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NEW CAMERA &amp; LENS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6068</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4148</AccumulatedDepreciationAmt>
        <BookValueAmt>1920</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NEW HD PORTABLE CAMERA</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1288</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>731</AccumulatedDepreciationAmt>
        <BookValueAmt>557</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>TWO NEW CAMERA LENSES FOR WEBCAST</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2841</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1231</AccumulatedDepreciationAmt>
        <BookValueAmt>1610</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2 BROKEN CAMERAS - REPLACEMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3575</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1549</AccumulatedDepreciationAmt>
        <BookValueAmt>2026</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>CAMERA PURCHASE FOR WEBCASTING MAIN CAMERA</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3361</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1400</AccumulatedDepreciationAmt>
        <BookValueAmt>1961</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>SECOND MAIN CAMERA FOR WEBCAST</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2930</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1221</AccumulatedDepreciationAmt>
        <BookValueAmt>1709</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>PRODUCTION EQUIPMENT -NEW LENSE FOR WEBCASTING GEAR</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3099</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>930</AccumulatedDepreciationAmt>
        <BookValueAmt>2169</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>PRODUCTION EQUIPMENT - TRICASTER VIDEO EQUIPMENT ESPN</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>15926</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>4778</AccumulatedDepreciationAmt>
        <BookValueAmt>11148</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>OFFICE COMPUTER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3311</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>552</AccumulatedDepreciationAmt>
        <BookValueAmt>2759</BookValueAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>VIDEO M ENCODER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>7971</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>399</AccumulatedDepreciationAmt>
        <BookValueAmt>7572</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherAssetsSchedule documentId="RetDoc2046600001">
      <OtherAssetsScheduleGrp>
        <Desc>ORGANIZATIONAL COSTS</Desc>
        <BOYBookValueAmt>2692</BOYBookValueAmt>
        <EOYBookValueAmt>2692</EOYBookValueAmt>
        <EOYFMVAmt>2692</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherDecreasesSchedule documentId="RetDoc2049800001">
      <OtherDecreasesDetail>
        <Desc>NON-DEDUCTIBLE MEALS</Desc>
        <Amt>5687</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>BANK FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>1516</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>152</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1364</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>WEBSITE MAINTENANCE &amp; OPERATING COSTS</Desc>
        <RevenueAndExpensesPerBooksAmt>2760</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2760</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FED EXPRESS &amp; POSTAGE</Desc>
        <RevenueAndExpensesPerBooksAmt>13550</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2710</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>10840</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>TOURNAMENT HOSTING &amp; WEBCASTING</Desc>
        <RevenueAndExpensesPerBooksAmt>554680</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>554680</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>ADVERTISING AND PROMOTION</Desc>
        <RevenueAndExpensesPerBooksAmt>16262</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>8131</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>8131</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>25866</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>5173</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>20693</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>13861</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>13861</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc2001500001">
      <OtherIncomeDetail>
        <Desc>TOURNAMENT ENTRIES</Desc>
        <RevenueAndExpensesPerBooksAmt>15524</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>15524</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>HOST/WEBCASTING FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>24886</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>24886</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <TaxesSchedule documentId="RetDoc2002500001">
      <TaxesDetail>
        <CategoryTxt>PAYROLL TAXES</CategoryTxt>
        <Amt>18866</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>3773</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>15093</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
