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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSE OF THE ORGANIZATION IS TO ENGAGE IN ANY ACTIVITY WHICH MAY LAWFULLY BE CONDUCTED IN NEW YORK. IN ADDITION, NEXT SHIFT YOUTH SPORTS FOUNDATION, INC. IS FORMED TO PROMOTE THE GROWTH OF YOUTH SPORTS ON LONG ISLAND AND THROUGHOUT NEW YORK STATE AND TO PROVIDE SCHOLARSHIPS TO YOUTH SPORTS PLAYERS TO PARTICIPATE IN COMPETITIVE TRAVEL PROGRAMS THAT WITHOUT FINANCIAL ASSISTANCE, THEY WOULD BE UNABLE TO AFFORD.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>AN OUTSIDE INDEPENDENT ACCOUNTING FIRM IS ENGAGED TO PREPARE THE ANNUAL FORM 990 TAX RETURN FOR THE ORGANIZATION. BEFORE FILING, THE RETURN IS REVIEWED IN DETAIL BY THE CHAIRMAN OF THE BOARD. UPON COMPLETION OF THE REVIEW, THE RETURN IS PROVIDED TO THE GOVERNING BODY VIA EMAIL FOR THEIR REVIEW AND COMMENT PRIOR TO FILING.</ExplanationTxt>
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        <ExplanationTxt>ALL GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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