<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-06-28T10:22:47-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>202722340</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ROGERS CROSS HANBY &amp; CO LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>921 BROADWAY ST</AddressLine1Txt>
        <CityNm>PLAINVIEW</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>790727317</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>931452472</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>TOP OF TEXAS YOUTH</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>SPORTS LEAGUE INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>TOPO</BusinessNameControlTxt>
      <PhoneNum>8066828769</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3519 TIMBER DR</AddressLine1Txt>
        <CityNm>AMARILLO</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>79121</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PAUL DAVIS</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>8066828769</PhoneNum>
      <SignatureDt>2024-06-27</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>PAUL</PersonFirstNm>
        <PersonLastNm>DAVIS</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>WILLIAM CROSS</PreparerPersonNm>
      <PTIN>P00317419</PTIN>
      <PhoneNum>8062882721</PhoneNum>
      <PreparationDt>2024-06-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <InitialReturnInd>X</InitialReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>HTTPS://WWW.TTYSL.PRO/</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>145118</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>145118</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>145118</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>17669</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>2500</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>52745</OtherExpensesTotalAmt>
      <TotalExpensesAmt>72914</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>72204</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesEOYAmt>72204</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <EOYAmt>29110</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>43094</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>72204</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>72204</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MISSION OF THE TOP OF TEXAS YOUTH SPORTS LEAGUE IS TO FURTHER PROMOTE THE PROGRESSIVE DEVELOPMENT OF YOUTH SPORTS IN THE TEXAS PANHANDLE THROUGH EDUCATION, ORGANIZATION, TRAINING, AND PARTICIPATION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>YOUTH DEVELOPMENT - YOUTH SPORTS PROVIDE AN OPPORTUNITY FOR YOUNG PEOPLE TO LEARN THE FUNDAMENTALS OF TEAMWORK, COMMUNICATION, AND LEADERSHIP IN ADDITION TO PHYSICAL CONDITIONING AND SKILL DEVELOPMENT. WITH THE SUPPORT OF COACHES, MENTORS, AND TEAMMATES, YOUTH ATHLETES CAN GAIN CONFIDENCE IN THEIR ABILITIES AND DEVELOP A LIFELONG PASSION FOR THE SPORT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>72914</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>72914</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL DAVIS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>9.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMANDA DAVIS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HALEIGH BURNS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICK BURNS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>9.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>ASSET BRIDGE LLC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>7426 PENNSYLVANIA DR STE 300</AddressLine1Txt>
          <CityNm>AMARILLO</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>79119</ZIPCd>
        </USAddress>
        <PhoneNum>2143549659</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>145118</CurrentTaxYearAmt>
        <TotalAmt>145118</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearAmt>145118</CurrentTaxYearAmt>
        <TotalAmt>145118</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>145118</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearAmt>145118</CurrentTaxYearAmt>
        <TotalAmt>145118</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES MARKETING 7,922 OFFICE SUPPLIES 357 WEBSITE SERVICE FEES 7,918 INTEREST EXPENSE 810 GENERAL LIABILITY 1,596 CONTRACT SERVICES 2,300 BANK SERVICE CHARGES 10 STORAGE UNIT 7,440 UTILITIES 273 FOOTBALLS 553 TROPHIES 916 UNIFORMS 14,769 CONCESSIONS 7,881 TOTAL 52,745</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>INVENTORIES FOR SALE OR USE 0 39,902 PREPAID EXPENSES AND DEFERRED CHARGES 0 3,192 TOTAL 0 43,094</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE TOP OF TEXAS YOUTH SPORTS LEAGUE IS TO FURTHER PROMOTE THE PROGRESSIVE DEVELOPMENT OF YOUTH SPORTS IN THE TEXAS PANHANDLE THROUGH EDUCATION, ORGANIZATION, TRAINING, AND PARTICIPATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>YOUTH DEVELOPMENT - YOUTH SPORTS PROVIDE AN OPPORTUNITY FOR YOUNG PEOPLE TO LEARN THE FUNDAMENTALS OF TEAMWORK, COMMUNICATION, AND LEADERSHIP IN ADDITION TO PHYSICAL CONDITIONING AND SKILL DEVELOPMENT. WITH THE SUPPORT OF COACHES, MENTORS, AND TEAMMATES, YOUTH ATHLETES CAN GAIN CONFIDENCE IN THEIR ABILITIES AND DEVELOP A LIFELONG PASSION FOR THE SPORT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
