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    <ReturnTs>2024-12-28T14:50:53-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <EIN>822927539</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CE STARS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CEST</BusinessNameControlTxt>
      <PhoneNum>3177286925</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1159 Country Club Rd</AddressLine1Txt>
        <CityNm>Indianapolis</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46123</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Jeffrey Roman</PersonNm>
      <PersonTitleTxt>Director of Finance</PersonTitleTxt>
      <PhoneNum>2604504865</PhoneNum>
      <SignatureDt>2024-12-28</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <WebsiteAddressTxt>https://cestars.com/</WebsiteAddressTxt>
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      <NetAssetsOrFundBalancesBOYAmt>20820</NetAssetsOrFundBalancesBOYAmt>
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      <PrimaryExemptPurposeTxt>CE Stars is a nonprofit organization dedicated to providing youth with accessible and holistic sports experiences that foster personal growth, build character, and open pathways to expanded opportunities and resources through competitive and recreational sports programs.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Volleyball Program Activities and Reach: The volleyball program includes over 20 practices and 3-5 tournaments annually. In addition to athletic training and competition, the program hosts community-building events such as a Christmas party, Mother's Day celebration, and 3-5 additional outreach events to engage new participants and families. Scholarships: Scholarships are provided to youth requiring financial assistance, ensuring all participants have an opportunity to play regardless of financial circumstances. Impact: This program serves over 100 youth annually, fostering teamwork, confidence, and physical fitness, while creating opportunities for youth to grow both athletically and personally.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>10000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>60000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>7v7 Football Program Activities and Reach: The 7v7 program spans over 25 practices and serves four or more regions, with each region participating in two tournaments and a league. Additional offerings include winter and summer leagues and 3-5 events annually to attract new participants. Scholarships: Scholarships are awarded to players needing financial support, ensuring inclusivity and equal access to the program. Impact: Over 150 youth are served annually, providing exposure to competitive football, promoting physical fitness, and teaching critical life skills such as discipline and resilience.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>80000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Holistic Development and Community Events Activities and Reach: CE Stars hosts community-focused events like holiday celebrations, parent appreciation gatherings, and outreach initiatives to attract and engage new youth. These events aim to create a supportive and inclusive environment for families and participants. Impact: These activities foster a sense of community, support mental well-being, and encourage participation in structured sports programs.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>2000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>17927</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>157927</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Christopher Evans</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lakisha Riley</PersonNm>
        <TitleTxt>CFO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>10762</CompensationAmt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
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      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
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      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>IN</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>MI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Christopher Evans</PersonNm>
        <USAddress>
          <AddressLine1Txt>1159 Country Club Rd</AddressLine1Txt>
          <CityNm>Indianapolis</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>46123</ZIPCd>
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        <PhoneNum>3177965755</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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        <TotalAmt>62986</TotalAmt>
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      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>116485</CurrentTaxYearAmt>
        <TotalAmt>116485</TotalAmt>
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        <CurrentTaxYearAmt>179471</CurrentTaxYearAmt>
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        <CurrentTaxYearAmt>62986</CurrentTaxYearAmt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part I, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>The total amount contributed by CEO Chris Evans is $62,986</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part I, Line 7</FormAndLineReferenceDesc>
        <ExplanationTxt>Chris is considered a disqualified person because he is the CEO and found of CE Stars. The total amount contributed by him is $62,986 for 2023.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>The total public support is $116,485 and is from the program service revenue.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part I, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>The total support is Chris's contribution of $62,986 and total program revenue of $116,485</ExplanationTxt>
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        <ContributorUSAddress>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>These expenses include Football and Volleyball equipment for events and programs, monthly banking fees, wire fees, Google business expenses, Quickbooks expenses, groceries for events, hotel, tournament travel expenses, awards for players and pizza for players.</ExplanationTxt>
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    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="R000005" softwareId="23018249" softwareVersionNum="v1.00">
      <ExplanationTxt>The late filing of the 2023 Form 990-EZ was due to circumstances beyond the organization's control. The individual responsible for preparing and submitting the 2022 tax return is no longer part of the organization and failed to provide adequate follow-up or transition documentation to ensure continuity in tax preparation responsibilities. Despite our new team's diligent efforts, including requesting a copy of the 2022 filing to use as a reference for accuracy, the previous tax form was never provided. To prevent this issue from recurring, we have implemented new internal controls and assigned a dedicated team member to oversee all future tax filings. This individual will ensure timely submission and compliance with all IRS requirements. We respectfully request that the penalty for late filing be waived due to these reasonable circumstances and the steps we have taken to ensure compliance moving forward.</ExplanationTxt>
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