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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
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        <ExplanationTxt>THE PRIMARY ACTIVITY OF ELITE SOCCER ACADEMY INC. IS TO ORGANIZE AND FACILITATE YOUTH SOCCER PROGRAMS. THESE PROGRAMS INCLUDE REGULAR TRAINING SESSIONS, LEAGUE COMPETITIONS, TOURNAMENTS, AND COMMUNITY OUTREACH INITIATIVES AIMED AT PROMOTING PHYSICAL ACTIVITY,TEAMWORK, AND PERSONAL DEVELOPMENT AMONG THE YOUTH IN OUR COMMUNITY. THE ACTIVITIES ARE CONDUCTED BY CERTIFIED COACHES AND VOLUNTEERS AFFILIATED WITH ELITE SOCCER ACADEMY, INC. ALL COACHES UNDERGO BACKGROUND CHECKS, RECEIVE APPROPRIATE TRAINING, AND ARE COMMITTED TO FOSTERING A POSITIVE AND INCLUSIVE ENVIRONMENT FOR THE PARTICIPATING YOUTH. THE YOUTH SOCCER ACTIVITIES TAKE PLACE AT VARIOUS FACILITIES WITHIN OUR COMMUNITY, INCLUDING LOCAL SOCCER FIELDS AND SPORTS COMPLEXES. WE COLLABORATE WITH LOCAL SCHOOLS, MUNICIPALITIES, AND OTHER ORGANIZATIONS TO SECURE SUITABLE VENUES FOR OUR PROGRAMS. ESSENTIALLY ALL OF OUR ORGANIZATION'S TOTAL TIME IS ALLOCATED TO ORGANIZING AND CONDUCTING YOUTH SOCCER ACTIVITIES. THIS INCLUDES PLANNING, COACHING, COORDINATING EVENTS, AND ADMINISTRATIVE TASKS RELATED TO THE PROGRAMS. THE YOUTH SOCCER ACTIVITIES ARE PRIMARILY FUNDED THROUGH A COMBINATION OF PARTICIPANT FEES, DONATIONS FROM LOCAL BUSINESSES, AND FUNDRAISING EVENTS. APPROXIMATELY 90 PERCENT OF OUR OVERALL EXPENSES ARE ALLOCATED TO SUPPORT THESE SOCCER PROGRAMS, COVERING COSTS SUCH AS FIELD RENTALS, EQUIPMENT, UNIFORMS, AND COACHING RESOURCES. THE YOUTH SOCCER ACTIVITIES FURTHER OUR EXEMPT PURPOSES BY PROVIDING A PLATFORM FOR THE PHYSICAL, SOCIAL, AND EMOTIONAL DEVELOPMENT OF YOUNG INDIVIDUALS IN OUR COMMUNITY. BY FOSTERING TEAMWORK, DISCIPLINE, AND A HEALTHY LIFESTYLE, WE AIM TO CONTRIBUTE TO THE OVERALL WELL-BEING OF THE YOUTH. ADDITIONALLY, OUR PROGRAMS PROMOTE COMMUNITY ENGAGEMENT AND INCLUSIVITY, ALIGNING WITH OUR BROADER MISSION TO POSITIVELY IMPACT THE LIVES OF YOUNG PEOPLE THROUGH SPORTS.</ExplanationTxt>
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