Youth and community nonprofits / Texas / Temple

Amateur sports

323 Youth

A tax-exempt nonprofit in Temple, Texas, classified by the IRS as amateur sports. For the year ending Dec 2025 it reported $180,380 in revenue and $159,833 in expenses.

Data as of November 8, 2026Markdown copy JSON data

What it says it does

“To provide a positive Christian environment for the development of young athletes in Central Texas.”From the organization's Form 990-EZ for the year ending Dec 2025, as written (including spelling); all-capital text shown in normal capitalization.

IRS facts

Type: Amateur sports (IRS activity code N60)

Mailing city (IRS): Temple, Texas 76502

EIN: 85-3823939

Tax status: 501(c)(3), eligible to receive tax-deductible donations; IRS-recognized as tax-exempt since 2021, per IRS records posted October 13, 2026.

Revenue on its latest IRS filing: $180,380 (year ending Dec 2025)

Check its status on IRS Tax Exempt Organization Search · Filings on ProPublica Nonprofit Explorer

323 Youth finances

From the annual returns the group files with the IRS (Form 990, or the shorter Form 990-EZ for smaller groups), 3 filed years. Net assets are what it owns minus what it owes; management and general is office, admin and insurance cost. A dash means not reported (the short form does not ask for employees or volunteers). Each figure links to that year's return. A year is left out when no return is in the IRS e-file data; that does not mean the group was inactive.

Year ending	Dec 2023	Dec 2024	Dec 2025
Total revenue	$117,471	$146,936	$180,380
Total expenses	$117,500	$126,412	$159,833
Total assets	$7,832	$28,356	$48,903
Liabilities	$0	-	-
Net assets	$7,832	$28,356	$48,903
IRS form	Form 990-EZ	Form 990-EZ	Form 990-EZ

Where the money goes, year ending Dec 2025

Programs $159,833 (100% of $159,833)

Small groups file the shorter Form 990-EZ, which reports program spending but not the management and fundraising split.

Where the money comes from, year ending Dec 2025

Gifts and grants $37,634 (21%)
Program fees $142,746 (79%)
Investment income $0 (0%)
Other $0 (0%)

Revenue trend: Growing. Revenue went from $117,471 (year ending Dec 2023) to $180,380 (Dec 2025), about +24% a year.

Growth label: we compare total revenue on the oldest and the newest return shown above. Growing means revenue rose by more than 10% a year on average, Shrinking means it fell by more than 10% a year, and Steady means a change between -10% and +10% a year. The rate is the compounded yearly average between the two returns, so it hides ups and downs in between (see the table). We only label groups with returns at least a year apart and at least $5,000 of revenue on the oldest one. This is our own calculation, not an IRS rating or a judgment of quality.

Source: IRS Form 990 Series Downloads (the returns open on ProPublica Nonprofit Explorer, which republishes the IRS files). Figures are as the organization filed them. Texas nonprofit.

How it compares

2 of 15 amateur sports nonprofits in Temple when sorted from largest to smallest revenue. This shows size only, not quality. Groups with no reported revenue are listed last.

Size: revenue of $180,380 is higher than roughly 60 to 70% of the 1,107 amateur sports nonprofits in Texas that report revenue to the IRS (the city count above also includes groups with none). The median is $136,579.

Our analysis of the IRS Business Master File (posted October 13, 2026), using each group's latest reported revenue. Groups are sorted by revenue and split into ten equal bands, using all Texas groups of this type (Amateur sports, which covers several IRS activity codes). Size only, not a rating.

Around Temple and its county

Bell County, Texas: the Census Bureau estimates about 108,362 children under 18 (July 1, 2024). This directory lists 151 youth and community nonprofits with a mailing ZIP code in the county, about 1.4 per 1,000 children. The count includes PTAs, arts and day care groups, so it is not a measure of places for kids.

This group's ZIP code is matched to the county that holds most of its area, so counts are approximate. County figures come from the Census Bureau's Vintage 2024 population estimates.

What is 323 Youth's EIN?

323 Youth's EIN (Employer Identification Number) is 85-3823939. It is the nine-digit number the IRS uses to identify the organization. Source: IRS Exempt Organizations Business Master File posted October 13, 2026.

Is 323 Youth a nonprofit?

Yes. The IRS lists 323 Youth in Temple, Texas as tax-exempt under section 501(c)(3), recognized since 2021. This is from the IRS Business Master File posted October 13, 2026. Status can change, so check its current status on the IRS Tax Exempt Organization Search before you donate.

Are donations to 323 Youth tax-deductible?

Yes, the IRS lists gifts to 323 Youth as tax-deductible (IRS Business Master File posted October 13, 2026). How much you can deduct depends on your own taxes, and this is not tax advice. Check its current status on the IRS Tax Exempt Organization Search before you donate.

What does 323 Youth do?

In its own words on its Form 990 for the year ending Dec 2025: "To provide a positive Christian environment for the development of young athletes in Central Texas." The IRS classifies it as: Amateur sports.

How much money does 323 Youth take in?

For the year ending Dec 2025, 323 Youth reported total revenue of $180,380 and total expenses of $159,833 on its Form 990-EZ (IRS Form 990 e-file data).

Do you run this organization?

Tax-exempt since 2013 · EIN 45-2795907

Amateur sports

Shooting Stars Youth Athletics Corporation

Temple, TX 76502

Tax-exempt since 2021 · EIN 86-2724337

All youth and community nonprofits in Temple

Source: IRS Exempt Organizations Business Master File, posted October 13, 2026. We list 501(c)(3) organizations whose IRS activity code is youth development, amateur sports, camps and recreation, parent-teacher groups, children's services, child day care or arts education. We show the city and ZIP code only, never a street address or contact person. A listing is not an endorsement.

Data as of November 8, 2026. Sources: IRS Business Master File (posted October 13, 2026), IRS Form 990 series e-file data, U.S. Census Bureau population estimates (July 1, 2024), state child care licensing records in the BackPR finder. Growth labels, ranks and percentiles are BackPR's own calculations.

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