2025-11-17T08:59:19-06:00 2024-12-31 582475857 NICHOLS CAULEY & ASSOCIATES LLC 1300 BELLEVUE AVENUE DUBLIN GA 310214152 990 2024-01-01 811881250 THE VILLAGES YOUTH SPORTS INC VILL 3527488000 2113 EVERGLADES LANE 180 THE VILLAGES FL 32163 SHANNON WATERS TREASURER 3527488000 2025-11-14 1 0 TIM VEAL CPA P00636510 4782751163 2025-11-14 2024 2025-03-06 01:10:19Z BUFFALO STAMPEDERS HARPER BOONE 2113 EVERGLADES LANE 180 THE VILLAGES FL 32163 4437397 0 X HTTPS://WWW.BUFFALOSTAMPEDERS.COM/ X 2016 FL DEVELOP ATHLETIC SKILLS, CHARACTER AND COMPETITIVE DESIRE AS WELL AS LIFE SKILLS IN CHILDREN AND ADOLESCENTS BETWEEN 3RD AND 8TH GRADE. THE OVERALL OBJECTIVE IS TO DEVELOP PLAYERS WHO ARE RELENTLESS, HARDWORKING, SERVANT AND TEAM ORIENTED AND COMMITTED TO EXCELLENCE. 6 6 71 100 0 0 2352910 3159694 395531 695966 0 0 105553 267933 2853994 4123593 0 0 0 0 1104531 2514160 0 0 0 854423 1296484 1958954 3810644 895040 312949 1433531 1805262 86239 145021 1347292 1660241 DEVELOP ATHLETIC SKILLS, CHARACTER AND COMPETITIVE DESIRE AS WELL AS LIFE SKILLS IN CHILDREN AND ADOLESCENTS BETWEEN 3RD AND 8TH GRADE. THE OVERALL OBJECTIVE IS TO DEVELOP PLAYERS WHO ARE RELENTLESS, HARDWORKING, SERVANT AND TEAM ORIENTED AND COMMITTED TO EXCELLENCE. 0 0 3217653 695966 PROVIDING CHILDREN BETWEEN 3RD AND 8TH GRADE THE OPPORTUNITY TO DEVELOP LIFE, ACADEMIC AND ATHLETIC SKILLS TO INSTILL EXCELLENCE IN THE CLASSROOM, COMMUNITY AS WELL AS FIELD OR COURT. 3217653 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 71 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 X SHANNON BARLEY WATERS 3527488000 3307 WEDGEWOOD LANE THE VILLAGES FL 32162 GREG LAMMER DIRECTOR 1.00 X 0 0 0 AMY BETZER DIRECTOR OF OPERATIONS & SPORTS 40.00 X 110734 0 0 MARTY DZURO DIRECTOR 1.00 X 73942 0 0 JASON PITTMAN DIRECTOR 1.00 X 0 0 0 PURA SIERRA DIRECTOR 1.00 X 25000 0 0 COLT MCDOWELL PRESIDENT 40.00 X 183923 0 0 HARPER BOONE VICE PRESIDENT 1.00 X 0 0 0 SHANNON WATERS TREASURER/PROFESSIONAL ACC 40.00 X 103385 0 0 TODD RAYBURN SECRETARY 1.00 X 0 0 0 496984 0 0 3 0 1 0 0 401000 2758694 3159694 REGISTRATIONS, CLINICS 611620 468625 468625 TICKET SALES 711210 50760 50760 176581 176581 695966 581737 401000 313804 267933 267933 4123593 695966 0 267933 2333060 1853518 479542 181100 162990 18110 47354 45310 2044 19637 13179 6458 80234 26955 53279 123093 121057 2036 25928 13079 12849 77717 75011 2706 TOURNAMENT EXPENSES 347488 347488 UNIFORMS 245296 245296 REGISTRATION 123549 123549 CONCESSIONS OPERATIONS 74451 74451 131737 115770 15967 3810644 3217653 592991 0 1316726 1651053 315 46000 38166 156898 41170 68346 115728 2459 1433531 1805262 72871 37171 13368 107850 86239 145021 X 0 0 0 0 1347292 1660241 1347292 1660241 1433531 1805262 312949 0 X 0 0 0 X 414108 873853 1349767 2732509 3741431 9111668 414108 873853 1349767 2732509 3741431 9111668 6104006 3007662 9111668 1601938 0.33010 0.36180 X PART II, LINE 17A THE VILLAGES YOUTH SPORTS, INC. (THE ORGANIZATION") IS A 501(C)(3) ORGANIZATION WHOSE PRIMARY MISSION IS TO FOSTER ATHLETIC, PERSONAL, AND ACADEMIC GROWTH IN CHILDREN AND ADOLESCENTS IN GRADES 38. WE PROVIDE BROAD-BASED YOUTH SPORTS PROGRAMMING, COMMUNITY ENGAGEMENT, AND SCHOLARSHIPS TO ENSURE ACCESSIBILITY FOR ALL AREA YOUTH, REGARDLESS OF ABILITY TO PAY. 1. OVERVIEW OF PUBLIC SUPPORT TEST RESULTS FOR THE FIVE-YEAR PERIOD ENDING IN 2024, THE ORGANIZATION'S AGGREGATE PUBLIC SUPPORT PERCENTAGE, CALCULATED ACCORDING TO THE PUBLIC SUPPORT TEST ON SCHEDULE A, PART II, HAS FALLEN BELOW THE 33% THRESHOLD, PRIMARILY DUE TO SEVERAL SIGNIFICANT GIFTS FROM A SMALL GROUP OF DONORS. AFTER APPLYING THE 2% DONOR LIMIT AND AGGREGATION RULES PER IRC 4946, THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE REMAINS ABOVE 10%, THUS PERMITTING RELIANCE ON THE "FACTS AND CIRCUMSTANCES" TEST UNDER TREAS. REG. 1.170A-9(F)(3). 2. SOURCES AND BREADTH OF SUPPORT WHILE THE ORGANIZATION RECEIVES SUPPORT FROM A FEW MAJOR DONORS, IT ALSO HAS HUNDREDS OF SMALLER DONORS, INCLUDING COMMUNITY MEMBERS, LOCAL BUSINESSES, AND FAMILIES. PROGRAM SERVICE REVENUE (REGISTRATIONS, TICKET SALES), FUNDRAISING EVENTS, AND SMALL CONTRIBUTIONS TOGETHER REPRESENT A MEANINGFUL SHARE OF ANNUAL OPERATING REVENUE. 2024 STATISTICS: OVER $600,000 IN PROGRAM SERVICE REVENUE AND $581,737 IN FUNDRAISING EVENT REVENUE WERE RECEIVED IN THE MOST RECENT YEAR (2024 FORM 990, PART VIII). FUNDRAISING EVENTS SUCH AS TOURNAMENTS, GALAS, AND COMMUNITY SPORTS DAYS ARE OPEN TO THE PUBLIC AND WELL-ATTENDED. THE ORGANIZATION ACTIVELY SOLICITS SUPPORT THROUGH ITS WEBSITE, SOCIAL MEDIA, COMMUNITY PARTNERSHIPS, AND OUTREACH PROGRAMS. 3. FUNDRAISING AND PUBLIC ENGAGEMENT ACTIVITIES THE ORGANIZATION SPONSORS MULTIPLE PUBLIC-FACING EVENTS EACH YEAR, INCLUDING SPORTS TOURNAMENTS AND CLINICS, WHICH INVOLVE BOTH PARTICIPANTS AND VOLUNTEERS FROM THE BROADER COMMUNITY. MARKETING AND FUNDRAISING EFFORTS ARE DIRECTED AT THE GENERAL PUBLIC THROUGH DIGITAL, PRINT, AND WORD-OF-MOUTH CHANNELS. THE ORGANIZATION IS REGISTERED TO SOLICIT DONATIONS IN THE STATE OF FLORIDA AND PROVIDES FINANCIAL AND PROGRAMMATIC INFORMATION UPON REQUEST. 4. GOVERNING BODY AND COMMUNITY REPRESENTATION THE ORGANIZATION'S BOARD OF DIRECTORS COMPRISES LOCAL BUSINESSPEOPLE, COMMUNITY LEADERS, AND PARENTS, REFLECTING A BROAD CROSS-SECTION OF THE COMMUNITY. NO SINGLE DONOR OR DONOR FAMILY EXERTS CONTROL OVER THE ORGANIZATION'S POLICIES, PROGRAM DECISIONS, OR BOARD COMPOSITION. WRITTEN CONFLICT OF INTEREST AND GOVERNANCE POLICIES ARE IN PLACE AND ACTIVELY MONITORED. 5. PROGRAM SERVICES AND PUBLIC BENEFIT CORE PROGRAMS ARE OPEN TO ALL YOUTH IN THE AREA, WITH SCHOLARSHIPS AND FEE WAIVERS ENSURING ACCESS REGARDLESS OF FINANCIAL MEANS. IN 2024, THE ORGANIZATION SERVED MORE THAN 1,000 YOUTH PARTICIPANTS AND ENGAGED MORE THAN 100 VOLUNTEERS. THE ORGANIZATION'S MISSION, AS STATED ON ITS WEBSITE AND FORM 990, EMPHASIZES "DEVELOPING ATHLETIC SKILLS, CHARACTER, AND COMPETITIVE DESIRE AS WELL AS LIFE SKILLS IN CHILDREN AND ADOLESCENTS BETWEEN 3RD AND 8TH GRADE." PROGRAMS ADVANCE NOT ONLY PHYSICAL SKILLS BUT ALSO VALUES SUCH AS TEAMWORK, LEADERSHIP, AND COMMUNITY SERVICE. 6. LIKELIHOOD OF FUTURE PUBLIC SUPPORT THE ORGANIZATION'S VISIBILITY AND REPUTATION WITHIN THE COMMUNITY, ALONG WITH ITS DEMONSTRATED GROWTH IN PROGRAM PARTICIPATION, INDICATE A HIGH LIKELIHOOD OF ONGOING AND INCREASING PUBLIC SUPPORT. ANNUAL FUNDRAISING AND OUTREACH EFFORTS ARE EXPECTED TO CONTINUE EXPANDING THE BASE OF PUBLIC DONORS. THE ORGANIZATION'S GOVERNANCE STRUCTURE AND OPERATIONAL TRANSPARENCY FOSTER THE CONFIDENCE OF THE COMMUNITY AND POTENTIAL SUPPORTERS. 7. SUMMARY AND JUSTIFICATION ALTHOUGH THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE, AFTER APPLICATION OF THE 2% LIMITATION FELL BELOW THE 33% THRESHOLD IN 2024, IT HAS: DEMONSTRATED A CONSISTENT PATTERN OF BROAD PUBLIC PARTICIPATION AND SUPPORT; MAINTAINED A GOVERNING BODY THAT REPRESENTS THE INTERESTS OF THE GENERAL PUBLIC; OPERATED PROGRAMS THAT ARE WIDELY ACCESSIBLE AND BENEFIT THE COMMUNITY AT LARGE; AND ENGAGED IN SUSTAINED EFFORTS TO ATTRACT ADDITIONAL PUBLIC SUPPORT EVERY YEAR. PURSUANT TO TREAS. REG. 1.170A-9(F)(3), THE ORGANIZATION RESPECTFULLY REQUESTS CONTINUED CLASSIFICATION AS A PUBLIC CHARITY UNDER THE "FACTS AND CIRCUMSTANCES" TEST, BASED ON THE CLEAR EVIDENCE THAT IT FUNCTIONS AS A PUBLIC CHARITY IN ALL MATERIAL RESPECTS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 156898 41170 115728 115728 PAYROLL LIABILITIES 13296 CREDIT CARD PAYABLE 94554 107850 GALA 961652 401000 560652 15093 100849 70600 127262 WIFFLE BALL TOURNAMENT 21085 0 21085 982737 401000 581737 15093 100849 70600 127262 313804 267933 0 0 0 0 0 0 0 0 0 COLT MCDOWELL PRESIDENT 183923 0 0 0 0 0 0 0 0 0 183923 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 WAS EMAILED TO ALL MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C AT OUR EXECUTIVE BOARD MEETINGS WE DISCUSS IF ANY OF US BELIEVE THERE IS A CONFLICT OF INTEREST FOR ANYONE. FORM 990, PART VI, SECTION C, LINE 18 WE DO NOT CURRENTLY HAVE THE AVAILABILITY TO POST OUR 990 TO A WEBSITE. WE DO PROVIDE ANY INFORMATION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 WE PROVIDE ADDITIONAL INFORMATION TO THE PUBLIC UPON REQUEST INCLUDING FINANCIALS AND SPECIFIC SPORT INFORMATION.