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    <ReturnTs>2026-01-13T12:49:40-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>870790450</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MOORE &amp; MOORE ASSOCIATES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4312 MONROE ST</AddressLine1Txt>
        <CityNm>TOLEDO</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43606</ZIPCd>
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    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>HOOP SMART BASKETBALL ACADEMY</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% TERRON GILLESPIE</InCareOfNm>
      <BusinessNameControlTxt>HOOP</BusinessNameControlTxt>
      <PhoneNum>5676864481</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4922 CLOVER LN</AddressLine1Txt>
        <CityNm>TOLEDO</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43623</ZIPCd>
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      <PersonNm>TERRON L GILLESPIE</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5676864481</PhoneNum>
      <SignatureDt>2025-12-27</SignatureDt>
      <DiscussWithPaidPreparerInd>0</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SHERI GALLOWAY</PreparerPersonNm>
      <PTIN>P02328927</PTIN>
      <PhoneNum>5673933764</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <ContributionsGiftsGrantsEtcAmt>24051</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">4105</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>4105</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>28156</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>10726</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1174</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>16807</OtherExpensesTotalAmt>
      <TotalExpensesAmt>28707</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-551</ExcessOrDeficitForYearAmt>
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      <PrimaryExemptPurposeTxt>TO POSITIVELY IMPACT YOUTH BY USING BASKETBALL AS A PLATFORM FOR COMPETITIVE TRAINING, MEMBERSHIP, LIFE, SKILLS DEVELOPMENT AND MENTAL WELLNESS SUPPORT. DEVELOPING WELL ROUNDED STUDENT ATHLETES AND CONFIDENT COMMUNITY MINDED LEADERS PREPARED FOR SUCCESS IN SPORTS, SCHOOL, AND LIFE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE STUDENTS TEAMS WITH ALL THE NECESSARY EQUIPMENT TO HAVE A SUCCESSFUL TOURNAMENT SEASON. THIS INCLUDES TRAVEL FOOD UNIFORMS AND SUPPLIES FOR THE ENTIRE SEASON.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>7500</ProgramServiceExpensesAmt>
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        <PersonNm>TERRON GILLESPIE</PersonNm>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEENEN FISHER</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TJ GILLESPIE</PersonNm>
        <TitleTxt>STATUTORY AGENT</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIA CRAPE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
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      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
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        <PersonNm>TERRON GILLESOE</PersonNm>
        <USAddress>
          <AddressLine1Txt>4922 CLOVER LN</AddressLine1Txt>
          <CityNm>TOLEDO</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43623</ZIPCd>
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        <PhoneNum>5676864481</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <Form720FiledInd>0</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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        <CurrentTaxYearAmt>28156</CurrentTaxYearAmt>
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      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
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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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      <PersonsWithBooksName>
        <BusinessNameLine1Txt>TERRON L GILLESPIE</BusinessNameLine1Txt>
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        <AddressLine1Txt>4922 CLOVER LN</AddressLine1Txt>
        <CityNm>TOLEDO</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43623</ZIPCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES LIABILITY INSURANCE AMOUNT 453 2) OTHER EXPENSES USA BASKETBALL LICENSE AMOUNT 68 3) OTHER EXPENSES TOURNAMENT FEES AMOUNT 4963 4) OTHER EXPENSES TRAVEL AMOUNT 3207 5) OTHER EXPENSES BANK FEE AMOUNT 19 6) OTHER EXPENSES ADMIN SOFTWARE AMOUNT 100 7) OTHER EXPENSES MARKETINGADVERTISING AMOUNT 555 8) OTHER EXPENSES ADMIN FOOD AMOUNT 133 9) OTHER EXPENSES GEAR AMOUNT 5827 10) OTHER EXPENSES SUPPLIES AMOUNT 1482</ExplanationTxt>
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