﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-11T16:31:31-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>593650621</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LEFILS &amp; COMPANY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>161 E ROSE AVENUE</AddressLine1Txt>
        <CityNm>ORANGE CITY</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>327635910</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>593100680</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WEST VOLUSIA PONY BASEBALL INC</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>DBA WEST VOLUSIA YOUTH BASEBALL</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>3862837737</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 5814</AddressLine1Txt>
        <CityNm>DELTONA</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>327285814</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WILLIAM HOSBEIN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3862837737</PhoneNum>
      <SignatureDt>2024-11-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GREGORY W LEFILS CPA</PreparerPersonNm>
      <PTIN>P00149919</PTIN>
      <PhoneNum>3867756989</PhoneNum>
      <PreparationDt>2025-03-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>41879</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>1422</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>26982</MembershipDuesAmt>
      <GrossSalesOfInventoryAmt>13475</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>3687</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>9788</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>38192</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>640</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>44786</OtherExpensesTotalAmt>
      <TotalExpensesAmt>45426</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-7234</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>19277</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-1646</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>10397</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>19419</BOYAmt>
        <EOYAmt>10281</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>771</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>19419</BOYAmt>
        <EOYAmt>11052</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>142</BOYAmt>
        <EOYAmt>655</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>19277</BOYAmt>
        <EOYAmt>10397</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE OBJECTIVE OF WEST VOLUSIA PONY BASEBALL, INC. SHALL BE TO IMPLANT FIRMLY IN THE YOUTH OF THE COMMUNITY, THE IDEALS OF GOOD SPORTSMANSHIP, HONESTY, LOYALTY, COURAGE AND REVERENCE SO THAT THEY MAY BE WELL ADJUSTED, STRONG AND HAPPY AND GROW INTO GOOD, CLEAN, HEALTHY AND TRUSTWORTHY ADULTS. THE OBJECTIVE WILL BE ACHIEVED BY PROVIDING SUPERVISED, COMPETITIVE BASEBALL GAMES. THE SUPERVISION PROVIDED WILL BE DONE BEARING IN MIND THAT THE ATTAINMENT OF EXCEPTIONAL ATHLETIC SKILLS OR WINNING OF GAMES IS SECONDARY WITH THE MOLDING OF FUTURE ADULTS BEING THE MAIN OBJECTVE AND OF PRIME IMPORTANCE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION PROVIDED SUPERVISED COMPETITIVE BASEBALL GAMES FOR THE SPRING AND FALL SEASONS . THIS INCLUDED PROVIDING FACILITIES, EQUIPMENT AND ADMINSITRATION FOR PRACTICE AND GAMES. VOLUNTEERS ARE INVOLVED AS COACHES, ASSISTANTS WITH FIELD AND EQUIPMENT MAINTENANCE, CONCESSIONS, OPERATIONS AND ANY OTHER SERVICES THAT MAY BE REQUIRED BY THE CHILDREN WHO PARTICIPATE IN THE ACTIVITIES. THE AGE OF THE PLAYERS RANGE FROM 5 YEARS TO 14 YEARS AND MEMBERSHIP IS OPEN TO ALL RESIDENTS OF WEST VOLUSIA COUNTY REGARDLESS OF RELIGIOUS AFFILIATION OR ETHNIC BACKGROUND.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>41636</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>INDIVIDUAL GRANTS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3790</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>45426</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNIFER HUNTER BRADLEY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM HOSBEIN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIFFANY SEKUNNA</PersonNm>
        <TitleTxt>2ND VICE PRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KYLE BURKHEAD</PersonNm>
        <TitleTxt>1ST VICE PRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GAIL HOSBEIN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>GAIL HOSBEIN</PersonNm>
        <USAddress>
          <AddressLine1Txt>1131 GALGANO AVENUE</AddressLine1Txt>
          <CityNm>DELTONA</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32725</ZIPCd>
        </USAddress>
        <PhoneNum>3862837737</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>56806</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>15511</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>40954</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3722</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1422</CurrentTaxYearAmt>
        <TotalAmt>118415</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>46821</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>38141</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>47084</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>42068</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>40457</CurrentTaxYearAmt>
        <TotalAmt>214571</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>103627</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53652</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>88038</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>45790</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>41879</CurrentTaxYearAmt>
        <TotalAmt>332986</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>332986</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>103627</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53652</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>88038</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>45790</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>41879</CurrentTaxYearAmt>
        <TotalAmt>332986</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CONCESSION TAXES/LICENSES 61 NON-INVESTMENT DEPRECIATION 3,729 EXPENSES ADVERTISING 293 OFFICE 317 ALLSTAR CELEBRATION 785 BACKGROUND CHECKS -1,390 BANNERS 520 BASEBALL SUPPLIES 2,460 CONTRACTORS 13,477 LEAGUE DUES/FEES 526 PEST CONTROL 160 REPAIRS &amp; MAINTENANCE 260 SANITATION 2,200 SPONSORSHIP COSTS 600 TELEPHONE 1,273 TROPHIES &amp; AWARDS 963 UNIFORMS 18,552 TOTAL 44,786</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>-1,646</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>16,425 16,425 LESS ACCUMULATED DEPRECIATION 16,425 20,154 CONCESSION EQUIPMENT 0 4,500 TOTAL 0 771</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>142 655</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OBJECTIVE OF WEST VOLUSIA PONY BASEBALL, INC. SHALL BE TO IMPLANT FIRMLY IN THE YOUTH OF THE COMMUNITY, THE IDEALS OF GOOD SPORTSMANSHIP, HONESTY, LOYALTY, COURAGE AND REVERENCE SO THAT THEY MAY BE WELL ADJUSTED, STRONG AND HAPPY AND GROW INTO GOOD, CLEAN, HEALTHY AND TRUSTWORTHY ADULTS. THE OBJECTIVE WILL BE ACHIEVED BY PROVIDING SUPERVISED, COMPETITIVE BASEBALL GAMES. THE SUPERVISION PROVIDED WILL BE DONE BEARING IN MIND THAT THE ATTAINMENT OF EXCEPTIONAL ATHLETIC SKILLS OR WINNING OF GAMES IS SECONDARY WITH THE MOLDING OF FUTURE ADULTS BEING THE MAIN OBJECTVE AND OF PRIME IMPORTANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION PROVIDED SUPERVISED COMPETITIVE BASEBALL GAMES FOR THE SPRING AND FALL SEASONS . THIS INCLUDED PROVIDING FACILITIES, EQUIPMENT AND ADMINSITRATION FOR PRACTICE AND GAMES. VOLUNTEERS ARE INVOLVED AS COACHES, ASSISTANTS WITH FIELD AND EQUIPMENT MAINTENANCE, CONCESSIONS, OPERATIONS AND ANY OTHER SERVICES THAT MAY BE REQUIRED BY THE CHILDREN WHO PARTICIPATE IN THE ACTIVITIES. THE AGE OF THE PLAYERS RANGE FROM 5 YEARS TO 14 YEARS AND MEMBERSHIP IS OPEN TO ALL RESIDENTS OF WEST VOLUSIA COUNTY REGARDLESS OF RELIGIOUS AFFILIATION OR ETHNIC BACKGROUND.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>INDIVIDUAL GRANTS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>