﻿<?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>2025-10-01T15:04:09-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>591978917</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PRIDA GUIDA &amp; PEREZ PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2504 WEST KATHLEEN ST</AddressLine1Txt>
        <CityNm>TAMPA</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33607</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>471075144</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WILLIS SPORTS ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WILL</BusinessNameControlTxt>
      <PhoneNum>7723705858</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3901 26TH STREET</AddressLine1Txt>
        <CityNm>VERO BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32960</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JAMES WILLIS</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>7723705858</PhoneNum>
      <SignatureDt>2025-09-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID MICHAELIS</PreparerPersonNm>
      <PTIN>P03362070</PTIN>
      <PhoneNum>8132266091</PhoneNum>
      <PreparationDt>2025-09-30</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>HTTPS://WILLIS.LEAGUEAPPS.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>92683</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>90264</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>2419</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>92683</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>2513</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>670</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>86647</OtherExpensesTotalAmt>
      <TotalExpensesAmt>89830</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>2853</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-11197</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-8344</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>6466</BOYAmt>
        <EOYAmt>6010</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3593</BOYAmt>
        <EOYAmt>8322</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>10059</BOYAmt>
        <EOYAmt>14332</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>21256</BOYAmt>
        <EOYAmt>22676</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-11197</BOYAmt>
        <EOYAmt>-8344</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO BROADEN THE OPPORTUNITIES AVAILABLE TO DISADVANTAGED YOUTH THROUGH BASEBALL, AFFORDING PLAYERS BETTER EXPOSURE AND SCHOLARSHIPS FOR EDUCATIONAL ENDEAVORS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE RBI PROGRAM, SUPPORTED BY MAJOR LEAGUE BASEBALL, PROMOTES BASEBALL AND SOFTBALL PARTICIPATION IN UNDERSERVED COMMUNITIES WHILE EMPHASIZING ACADEMIC ACHIEVEMENT, TEAMWORK, AND LIFE SKILLS. THROUGH STRUCTURED LEAGUE, COACHING, AND EXPERIENTIAL LEARNING, THE PROGRAM ENGAGES YOUTH IN HEALTHY ACTIVITIES AND FOSTERS SPORTSMANSHIP, RESILIENCE, AND PERSONAL GROWTH. DURING THE PROGRAMMING YEAR, 88% OF PARTICIPANTS IMPROVED CARDIOVASCULAR ENDURANCE, FLEXIBILITY, AND MUSCLE STRENGTH, AND 100% OF PARTICIPANTS REMAINED FREE FROM INVOLVEMENT WITH THE JUVENILE JUSTICE SYSTEM, DEMONSTRATING POSITIVE SOCIAL AND PHYSICAL OUTCOMES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>25920</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE FUN AT BAT PROGRAM PROMOTES PHYSICAL ACTIVITY, TEAMWORK, AND SKILL DEVELOPMENT AMONG YOUTH THROUGH STRUCTURED BASEBALL AND SOFTBALL ACTIVITIES. SERVING CHILDREN OF ALL SKILL LEVELS, THE PROGRAM EMPHASIZES FUN, INCLUSIVITY, AND THE DEVELOPMENT OF FUNDAMENTAL SKILLS, INCLUDING THROWING, CATCHING, HITTING, AND BASE RUNNING. BY PROVIDING A POSITIVE AND SUPPORTIVE ENVIRONMENT, FUN AT BAT ENCOURAGES PARTICIPANTS TO DEVELOP A LIFELONG INTEREST IN PHYSICAL ACTIVITY AND ADOPT HEALTHY LIFESTYLE HABITS. DURING THE SCHOOL YEAR AND SUMMER MONTHS, 100% OF PARTICIPANTS INCREASED THEIR PHYSICAL ACTIVITY, ACCUMULATING UP TO 16 HOURS DURING THE SCHOOL YEAR AND UP TO 32 HOURS DURING THE SUMMER, WHILE ALSO FOSTERING SOCIAL INTERACTION AND TEAMWORK THROUGH ORGANIZED LESSONS AND GAMES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>39388</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>65308</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMY GALLO</PersonNm>
        <TitleTxt>VICE CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LETITIA WHITFIELD-HART</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHAKIRRA BENNEFIELD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BOB DUPUY</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ABIGAIL BASS</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF BIDDLE</PersonNm>
        <TitleTxt>MLB LIAISON/</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL MASSEY</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARSEA JONES-SINGLETARY</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEMARCUS HARRIS</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>JAMES WILLIS</PersonNm>
        <USAddress>
          <AddressLine1Txt>3901 26TH STREET</AddressLine1Txt>
          <CityNm>VERO BEACH</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32960</ZIPCd>
        </USAddress>
        <PhoneNum>7723705858</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>49211</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>55374</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>92260</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>74992</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>90264</CurrentTaxYearAmt>
        <TotalAmt>362101</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>1380</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1450</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2419</CurrentTaxYearAmt>
        <TotalAmt>5249</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>49211</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>55374</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>93640</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>76442</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>92683</CurrentTaxYearAmt>
        <TotalAmt>367350</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>367350</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>49211</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>55374</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>93640</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>76442</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>92683</CurrentTaxYearAmt>
        <TotalAmt>367350</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 TRAVEL 5,590 TRAVEL 5,590 INTEREST 576 INSURANCE 1,150 INSURANCE 1,149 FUNDRAISING SUPPLIES 2,409 UNIFORMS &amp; EQUIPMENT 4,115 PERSONNEL 15,983 PERSONNEL 23,974 CURRICULUM &amp; PROGRAMS 6,406 PROFESSIONAL SERVICES 13,567 TELEPHONE 1,004 TELEPHONE 1,005 TELEPHONE 2,008 LICENSES &amp; SUBSCRIPTIONS 1,042 LICENSES &amp; SUBSCRIPTIONS 1,042 BANKING FEES 37 TOTAL 86,647</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANTS RECEIVABLE 3,593 8,322 TOTAL 3,593 8,322</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 49 1,567 UNSECURED NOTES AND LOANS PAYABLE 21,207 21,109</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO BROADEN THE OPPORTUNITIES AVAILABLE TO DISADVANTAGED YOUTH THROUGH BASEBALL, AFFORDING PLAYERS BETTER EXPOSURE AND SCHOLARSHIPS FOR EDUCATIONAL ENDEAVORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RBI PROGRAM, SUPPORTED BY MAJOR LEAGUE BASEBALL, PROMOTES BASEBALL AND SOFTBALL PARTICIPATION IN UNDERSERVED COMMUNITIES WHILE EMPHASIZING ACADEMIC ACHIEVEMENT, TEAMWORK, AND LIFE SKILLS. THROUGH STRUCTURED LEAGUE, COACHING, AND EXPERIENTIAL LEARNING, THE PROGRAM ENGAGES YOUTH IN HEALTHY ACTIVITIES AND FOSTERS SPORTSMANSHIP, RESILIENCE, AND PERSONAL GROWTH. DURING THE PROGRAMMING YEAR, 88% OF PARTICIPANTS IMPROVED CARDIOVASCULAR ENDURANCE, FLEXIBILITY, AND MUSCLE STRENGTH, AND 100% OF PARTICIPANTS REMAINED FREE FROM INVOLVEMENT WITH THE JUVENILE JUSTICE SYSTEM, DEMONSTRATING POSITIVE SOCIAL AND PHYSICAL OUTCOMES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 29</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FUN AT BAT PROGRAM PROMOTES PHYSICAL ACTIVITY, TEAMWORK, AND SKILL DEVELOPMENT AMONG YOUTH THROUGH STRUCTURED BASEBALL AND SOFTBALL ACTIVITIES. SERVING CHILDREN OF ALL SKILL LEVELS, THE PROGRAM EMPHASIZES FUN, INCLUSIVITY, AND THE DEVELOPMENT OF FUNDAMENTAL SKILLS, INCLUDING THROWING, CATCHING, HITTING, AND BASE RUNNING. BY PROVIDING A POSITIVE AND SUPPORTIVE ENVIRONMENT, FUN AT BAT ENCOURAGES PARTICIPANTS TO DEVELOP A LIFELONG INTEREST IN PHYSICAL ACTIVITY AND ADOPT HEALTHY LIFESTYLE HABITS. DURING THE SCHOOL YEAR AND SUMMER MONTHS, 100% OF PARTICIPANTS INCREASED THEIR PHYSICAL ACTIVITY, ACCUMULATING UP TO 16 HOURS DURING THE SCHOOL YEAR AND UP TO 32 HOURS DURING THE SUMMER, WHILE ALSO FOSTERING SOCIAL INTERACTION AND TEAMWORK THROUGH ORGANIZED LESSONS AND GAMES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>