Youth and community nonprofits / Florida / Citrus Spgs
Youth centers and clubs
352 Legends Athletics
A tax-exempt nonprofit in Citrus Spgs, Florida, classified by the IRS as youth centers and clubs. For the year ending Dec 2024 it reported $191,074 in revenue and $194,502 in expenses.
What it says it does
“A youth organization dedicated to providing a transformative sports experience for young athletes. Our programs empower and inspire young athletes to become legendary both on and off the field of play, committed to a safe, inclusive, and nurturing environment.”From the organization's Form 990 for the year ending Dec 2024, as written (including spelling); all-capital text shown in normal capitalization.
IRS facts
Type: Youth centers and clubs (IRS activity code O20)
Mailing city (IRS): Citrus Spgs, Florida 34433
EIN: 92-3664185
Tax status: 501(c)(3), eligible to receive tax-deductible donations; IRS-recognized as tax-exempt since 2023, per IRS records posted October 13, 2026.
Revenue on its latest IRS filing: $191,074 (year ending Dec 2024)
Check its status on IRS Tax Exempt Organization Search · Filings on ProPublica Nonprofit Explorer
352 Legends Athletics finances
From the annual returns the group files with the IRS (Form 990, or the shorter Form 990-EZ for smaller groups), 2 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 |
|---|---|---|
| Total revenue | $108,479 | $191,074 |
| Total expenses | $75,974 | $194,502 |
| Total assets | $32,505 | $29,077 |
| Liabilities | - | $0 |
| Net assets | $32,505 | $29,077 |
| Employees | - | 0 |
| Volunteers | - | 490 |
| IRS form | Form 990-EZ | Form 990 |
Where the money goes, year ending Dec 2024
Where the money comes from, year ending Dec 2024
People: 0 employees and 490 volunteers reported for the year ending Dec 2024. Counts only; BackPR does not publish names of officers or staff.
Revenue trend: Growing. Revenue went from $108,479 (year ending Dec 2023) to $191,074 (Dec 2024), about +76% 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. Florida nonprofit.
How it compares
The only youth development nonprofit in Citrus Spgs in our directory.
Size: revenue of $191,074 is higher than roughly 50 to 60% of the 838 youth development nonprofits in Florida that report revenue to the IRS (the city count above also includes groups with none). The median is $137,544.
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 Florida groups of this type (Youth development, which covers several IRS activity codes). Size only, not a rating.
Around Citrus Spgs and its county
Citrus County, Florida: the Census Bureau estimates about 24,677 children under 18 (July 1, 2024). This directory lists 35 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.
Florida background check rules for youth programs · How BackPR works for youth development nonprofits
Questions about 352 Legends Athletics
What is 352 Legends Athletics's EIN?
352 Legends Athletics's EIN (Employer Identification Number) is 92-3664185. 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 352 Legends Athletics a nonprofit?
Yes. The IRS lists 352 Legends Athletics in Citrus Spgs, Florida as tax-exempt under section 501(c)(3), recognized since 2023. 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 352 Legends Athletics tax-deductible?
Yes, the IRS lists gifts to 352 Legends Athletics 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 352 Legends Athletics do?
In its own words on its Form 990 for the year ending Dec 2024: "A youth organization dedicated to providing a transformative sports experience for young athletes. Our programs empower and inspire young athletes to become legendary both on and off the field of play, committed to a safe, inclusive, and nurturing environment." The IRS classifies it as: Youth centers and clubs.
How much money does 352 Legends Athletics take in?
For the year ending Dec 2024, 352 Legends Athletics reported total revenue of $191,074 and total expenses of $194,502 on its Form 990 (IRS Form 990 e-file data).
Do you run this organization?
You can add your programs, season dates, ages, prices, registration link and logo to this page, or ask us to remove it. BackPR's free plan for 501(c)(3)s handles online registration, payments, waivers and attendance. No subscription and no BackPR fee on what families pay (card processing fees from Stripe still apply).
Add details to this page · Remove this page · About the free plan
Free forms for youth development nonprofits
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). Growth labels, ranks and percentiles are BackPR's own calculations.
Something wrong? Tell us and we'll fix or remove it.