Attachment to IRS Form 1023

XXXXXXXXXXXX, Inc.
EIN: 22222222222
Part IV. Narrative Description of Your Activities

BACKGROUND

Juvenile delinquency is a serious problem in today's society. Juvenile offending is disproportionately committed by young men who assert their masculinity by acting out to show toughness, power, aggression, risk-taking, and competition. Acting out these ideals makes young men more likely to engage in criminal behavior. Delinquency prevention from a young age is vital. Recreational activities, such as involvement in a youth baseball team, can help children to channel their aggression and competitive nature in a productive and healthy way, In doing so, they will learn valuable life skills. The Applicant provides an opportunity for children to participate in the sport of baseball, promotes sportsmanlike competition, and encourages the children to build up their character in a meaningful way. The Applicant will develop the children's baseball skills and promote sportsmanlike competition. The applicant plans on combatting juvenile delinquency by providing a recreational outlet for children, by instilling core values and holding high expectations for the participants both academically and socially, by encouraging them to become well rounded members of their local community. The organization wants the team to excel in baseball, in school, and learn the value of giving back to the community by volunteering in local charities. The Applicant hopes to instill its core values of Excellence, Respect, Stewardship, Integrity, Responsibility and Teamwork in each child. The organization meets a need in the local Cooper City community for a travel baseball team. The organization currently manages one team of 11 children, but hopes to expand to give more children the opportunity to participate in the travel baseball program.

TEAM PARTICIPATION

The team members have been chosen through various practices. The organization plans on having 10-12 kids per team. All kids are invited to participate, and if they are "baseball ready" to participate in travel baseball, which is an elevated level of play, they qualify for the team.

PRACTICES

The team's practices take place at Brian Piccolo Park in Broward County. The games cover an area spanning from Coral Springs to Hialeah. The organization generally holds two practices a week and two games a week. The seasons range from February 1st —August 1st (Spring/Summer) and from October 1st — December 15th (Fall).

COACHING

There are a total of four volunteer coaches currently working with the team. They are responsible for instructing and training the children in baseball skills, teamwork, and sportsmanship during practices and games. Coaches are also responsible for ensuring that the team members are excelling off the field and representing our core values to make themselves better citizens and progressing through life successfully.

FUNDING

The Applicant will be funded by donations and by fees. The team members must pay fees to help defray the costs of travel baseball. Financial assistance is given to children who are unable to pay the requisite fees. The Applicant currently supports one player whose parents are in a financially difficult situation and the organization hopes to generate more resources to help additional children, The Applicant has to pay a usage fee for every practice and game, plus various additional costs of running a travel baseball team. Generating donated funds will help the kids and their parents defray the costs of playing in our organization. The board of directors and the coaches are not compensated for their work.

The organization also makes sure that the team members have the proper equipment for playing baseball:Legends Baseball Group;-Inc:-has-built relationships with sports-manufacturers. One manufacturer provided some in-kind equipment for each child and we have also received some donations from individuals to help pay for uniforms and other equipment necessary to play.

CHARITABLE REQUIREMENT

The organization strives to instill values in the children, reminding the team players that there is more to life than just baseball. To train well-rounded players, it is important that the participants, players, coaches and family members give back to the community. The Applicant plans to participate in one community activity each month. The organization has targeted supporting churches, homeless shelters, food banks, park clean ups in our community and other similar activities.

ACADEMIC REQUIREMENT

The organization also encourages academic success at school by requiring the team to have their teachers sign off on an academic progress report each month to ensure that the players involved in The Applicant are excelling in school with at least a "B-" average and that the players are not having any behavioral issues at school. We firmly believe setting this standard with our players on and off the field will make them more productive but more importantly keep them from trouble outside the game of baseball.

FUTURE PLANS

In the future, The Applicant plans to expand. The organization currently manages one "10 and Under" travel team. As mentioned above, it was created to provide opportunities for a group of kids whose opportunities were limited. The organization plans to expand in the summer to serve additional age groups of children and envisions managing teams in every age group from 9 -13 in the future. The current board would be the management oversight of all teams as it is today, regardless of the number of teams. Each team would have a group of coaches that would be chosen by the Board and financial and management oversight would be by the current Board of Directors structure.

CHARITABLE PURPOSE

The term "charitable" is defined in 26 CFR 1.501(c)(3)-1(d)(2) to include "combating juvenile delinquency". The Applicant organization is very similar to the organization that was determined to be exempt by the IRS in Revenue Ruling 80-215 on account of its efforts to combat juvenile delinquency. The applicant "combats juvenile delinquency by providing a recreational outlet for the young people." (I.R.S. Rev. Rul. 80-215). It also strives to make the players well-rounded members of the community by encouraging volunteer work, academic success, and instilling and promoting sportsmanlike competition and the organization's core values in the children.