﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-05T16:00:17-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>611336870</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FRANK N HESTAND CPA PSC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>261 REGENCY CIR FL 1</AddressLine1Txt>
        <CityNm>LEXINGTON</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>40503</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>814174965</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KENTUCKY YOUTH SOFTBALL INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KENT</BusinessNameControlTxt>
      <PhoneNum>8592763573</PhoneNum>
      <USAddress>
        <AddressLine1Txt>261 REGENCY CIRCLE FIRST FLOOR</AddressLine1Txt>
        <CityNm>LEXINGTON</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>40503</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>FRANK N HESTAND</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8592763573</PhoneNum>
      <SignatureDt>2025-10-28</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>FRANK N HESTAND</PreparerPersonNm>
      <PTIN>P01296621</PTIN>
      <PhoneNum>8592763573</PhoneNum>
      <PreparationDt>2025-10-27</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>23773</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>8725</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>15043</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>5</InvestmentIncomeAmt>
      <TotalRevenueAmt>23773</TotalRevenueAmt>
      <OtherExpensesTotalAmt>35882</OtherExpensesTotalAmt>
      <TotalExpensesAmt>35882</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-12109</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>59611</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>47502</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>4738</BOYAmt>
        <EOYAmt>289</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>237416</BOYAmt>
        <EOYAmt>233117</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>4127</BOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>246281</BOYAmt>
        <EOYAmt>233406</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>186670</BOYAmt>
        <EOYAmt>185904</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>59611</BOYAmt>
        <EOYAmt>47502</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PROVIDE TRAINING FOR YOUTH SOFTBALL PLAYERS IN THE KENTUCKY AREA.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE TRAINING FOR YOUTH SOFTBALL PLAYERS IN THE KENTUCKY REGION.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>31424</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>31424</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LES ANDERSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANK N HESTAND</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICK DAILEY</PersonNm>
        <TitleTxt>VICE PRESIDE</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>
      <BooksInCareOfDetail>
        <PersonNm>FRANK N HESTAND</PersonNm>
        <USAddress>
          <AddressLine1Txt>261 REGENCY CIRCLE</AddressLine1Txt>
          <CityNm>LEXINGTON</CityNm>
          <StateAbbreviationCd>KY</StateAbbreviationCd>
          <ZIPCd>40503</ZIPCd>
        </USAddress>
        <PhoneNum>8592763573</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="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>2410</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11015</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9175</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7971</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8725</CurrentTaxYearAmt>
        <TotalAmt>39296</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>87</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>7335</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>25332</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13311</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>15048</CurrentTaxYearAmt>
        <TotalAmt>61113</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>2497</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>18350</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>34507</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21282</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23773</CurrentTaxYearAmt>
        <TotalAmt>100409</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>100409</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>2497</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>18350</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>34507</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21282</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23773</CurrentTaxYearAmt>
        <TotalAmt>100409</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 15,869 1,960 BANK FEES 2,498 TOURNAMENT EXPENSES 1,243 UTILITIES 5,886 NON-INVESTMENT DEPRECIATION 8,426 TOTAL 35,882</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJUSTMENT 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS EQUIPMENT 1,228 1,228 LESS ACCUMULATED DEPRECIATION 736 1,228 RAPSODO FEES 1,205 1,205 LESS ACCUMULATED DEPRECIATION 723 1,205 PITCHING MACHINE 1,800 1,800 LESS ACCUMULATED DEPRECIATION 1,080 1,800 OTHER 2,348 2,348 LESS ACCUMULATED DEPRECIATION 1,410 2,348 NETS/PITCHING MACHINE 3,739 3,739 LESS ACCUMULATED DEPRECIATION 2,244 3,739 TOTAL 4,127 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>LEASEHOLD MORTGAGE 150,926 168,135 CREDIT CARDS 12,102 13,476 OTHER LOANS 23,642 4,293</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>