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Canton South Youth Basketball

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ARTICLE I – NAME

1.01 - Name

The name of this corporation shall be “CS Youth Hoops.”  The business of the corporation may be conducted as “CS Youth Hoops,” “Canton South Youth Hoops,” or “CSYH.”

ARTICLE II – PURPOSES AND POWERS

2.01 - Purpose

CS Youth Hoops is a non-profit corporation and shall be operated exclusively for educational and charitable purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future Federal tax code.  

The purpose of CS Youth Hoops is to teach young athletes life skills, build their basketball skills, and teach them how to be a productive member of a team and community. 

2.02 - Powers

The corporation shall have the power, directly or indirectly, alone or in conjunction or cooperation with others, to do any and all lawful acts which may be necessary or convenient to affect the charitable purposes, for which the corporation is organized, and to aid or assist other organizations or persons whose activities further accomplish, foster, or attain such purposes.  The powers of the corporation may include, but not be limited to, the acceptance of contributions from the public and private sectors, whether financial or in-kind contributions.

2.03 - Non-profit Status and Exempt Activities Limitation

(a) Non-profit Legal Status – CS Youth Hoops is an Ohio non-profit corporation, recognized as tax exempt under Section 501(c)(3) of the United States Internal Revenue Code.

(b) Exempt Activities Limitation – Notwithstanding any other provision of these Bylaws, no director, officer, constituent, member, or representative of this corporation shall take any action or carry on any other activity by or on behalf of the corporation not permitted to be carried on by any organization exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code as it now exists or may be amended, or by any organization contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code as it now exists or may be amended.  No part of the net earnings of the corporation shall inure to the benefit or be distributable to any director, officer, member, or other private person, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in the Articles of Incorporation and these Bylaws.

(c) Distribution Upon Dissolution – Upon termination or dissolution of CS Youth Hoops, any assets lawfully available for distribution shall be distributed to one (1) or more qualifying organizations described in Section 501(c)(3) of the Internal Revenue Code of 1986 (or described in any corresponding provision of any successor statute) which organization or organizations have a charitable purpose which, at least generally, includes a purpose similar to the terminating or dissolving corporation.

The organization to receive the assets of CS Youth Hoops hereunder shall be selected by the discretion of a majority of the managing body of CS Youth Hoops and if its members cannot so agree, then the recipient organization shall be selected pursuant to a verified petition in equity filed in a court of proper jurisdiction against CS Youth Hoops by one (1) or more of its managing body which verified petition shall contain such statements as reasonably indicate the applicability of this section.  The court upon finding that this section is applicable shall select the qualifying organization or organizations to receive the assets to be distributed, giving preference if practicable to organizations located within the State of Ohio.  

In the event that the court shall find that this section is applicable but that there is no qualifying organization known to it which has a charitable purpose, which, at least generally, includes a purpose similar to this corporation, then the court shall direct the distribution of its assets lawfully available for distribution to the Treasurer of the State of Ohio to be added to the general fund.

ARTICLE III – MEMBERSHIP

3.01 - No Membership Classes

The corporation shall have no members who have any right to vote or title or interest in or to the corporation, its properties and franchises.

3.02 - Non-Voting Affiliates

The board of directors may approve classes of non-voting affiliates with rights, privileges, and obligations established by the board.  Affiliates may be individuals, businesses, and other organizations that seek to support the mission of the corporation.  The board, a designated committee of the board, or any duly elected officer in accordance with board policy, shall have authority to admit any individual or organization as an affiliate, to recognize representatives of affiliates, and to make determinations as to affiliates’ rights, privileges, and obligations.  At no time shall affiliate information be shared with or sold to other organizations or groups without the affiliate’s consent.  At the discretion of the board of directors, affiliates may be given endorsement, recognition, and media coverage at fundraising activities, clinics, other events, or at the corporation website.  Affiliates have no voting rights, and are not members of the corporation.   

3.03 - Dues

Any dues for affiliates shall be determined by the board of directors.

ARTICLE IV – BOARD OF DIRECTORS

4.01 - Number of Directors

CS Youth Hoops shall have a board of directors consisting of at least three and no more than 7 directors.  

4.02 - Powers

All corporate powers shall be exercised by or under the authority of the board and the affairs of CS Youth Hoops shall be managed under the direction of the board, except as otherwise provided by law.

4.03 -Terms

(a) All directors shall be elected to serve a one-year term, however the term may be extended until a successor has been elected.

(b) Directors may serve terms in succession.

(c) The term of office shall be considered to begin April 1st  and end March 31st of the second year in office, unless the term is extended until such time as a successor has been elected.

4.04 Qualifications and Election of Directors

In order to be eligible to serve as a director on the board of directors, the individual must be 18 years of age and an affiliate within affiliate classifications created by the board of directors.  Directors may be elected at any board meeting by the unanimous vote of the existing directors.  The election of directors to replace those who have fulfilled their term of office shall take place on April 1st of each year.

4.05 - Vacancies

The board of directors may fill vacancies due to the expiration of a director’s term of office, resignation, death, or removal of a director or may appoint new directors to fill a previously unfilled board position, subject to the maximum number of directors under these Bylaws.

(a) Unexpected vacancies – Vacancies in the board of directors due to resignation, death, or removal shall be filled by the board members for the balance of the term of the director being replaced.

4.06 - Removal of Directors

A director may be removed by unanimous vote of the board of directors then in office, if:

(a) the director is absent and unexcused from two or more meetings of the board of directors in a twelve-month period.  An absence is deemed unexcused by unanimous vote of the board of directors, not including the absent director.

(b) for cause or no cause, if before any meeting of the board of directors at which a vote on removal will be made the director in question is given electronic or written notification of the board’s intention to discuss her/his case and is given the opportunity to be heard at a meeting of the board.

4.07 - Board of Directors Meetings

(a) Regular Meetings – The board of directors shall have regular meetings each calendar year at times and places fixed by the board.  Notice of meetings shall be given to all board members at least 48 hours in advance of said meeting.  Notice of meetings shall specify the place, day, and hour of meeting.  The purpose of the meeting need not be specified.  

(b) Waiver of Notice – Any director may waive notice of any meeting, in accordance with Ohio law.

4.08 - Manner of Acting

(a) Quorum – A meeting of the directors in office immediately before a meeting shall constitute a quorum for the transaction of business at that meeting of the board.  No business shall be considered by the board at any meeting at which a quorum is not present.  Quorum is defined as half of the directors.

(b) Unanimous Vote – Except as otherwise required by law or by the articles of incorporation, the unanimous act of the directors present at a meeting at which a quorum is present shall be the act of the board.

(c) Participation – Except as required otherwise by law, the Articles of Incorporation, or these Bylaws, directors may participate in a meeting through the use of any means of communication by which all directors participating may simultaneously hear each other during the meeting, including in person, internet video meeting, or by telephone conference call.

4.09 - Compensation for Board Members Services

Directors shall receive no compensation for carrying out their duties as directors.  The board may adopt policies providing for reasonable reimbursement of director for expenses incurred in conjunction with carrying out board responsibilities, such as travel expenses to attend board meetings.

4.10 - Compensation for Professional Services by Directors

Directors are not restricted from being remunerated for professional services provided to the corporation.  Such remuneration shall be reasonable and fair to the corporation and must be reviewed and approved in accordance with the board Conflict of Interest policy and state law.  

ARTICLE V – OFFICERS

5.01 - Board Officers

The only additional officers of the corporation, other than the board of directors, shall be a treasurer who shall be chosen by, and serve at the pleasure of, the board of directors.  The treasurer shall have the authority to perform the duties set forth in these Bylaws or by resolution of the board.  One person may hold two or more board offices, but no board officer may act in more than one capacity where action of two or more officers is required.  

5.02 - Term of Office

Each officer shall serve a one-year term of office beginning on April 1st and ending on March 31st of the following year. 

5.03 - Removal and Resignation

The board of directors may remove an officer at any time, with or without cause.  Any officer may resign at any time by giving written notice to the corporation without prejudice to the rights, if any, of the corporation under any contract to which the officer is a party.  Any resignation shall take effect at the date of receipt of the notice or at any later time specified in the notice, unless otherwise specified in the notice.  The acceptance of the resignation shall not be necessary to make it effective.  

5.04 - Treasurer

The treasurer shall be the lead director for oversight of the financial condition and affairs of the corporation.  The treasurer shall oversee and keep the board informed of the financial condition of the corporation and of audit or financial review results.  In conjunction with other directors or officers, the treasurer shall oversee budget preparation and shall ensure that appropriate financial reports, including an account of major transactions and the financial condition of the corporation, are made available to the board of directors on a timely basis or as may be required by the board of directors.  The treasurer shall perform all duties properly required by the board of directors.  The treasurer may appoint, with approval of the board, a qualified fiscal agent or member of the staff to assist in performance of all or part of the duties of the treasurer.

5.05 - Non-Director Officers

The board of directors may create and designate additional officer positions of the corporation and may appoint and assign duties to other non-director officers of the corporation.

ARTICLE VI – CONTRACTS, CHECKS, LOANS, INDEMNIFICATION, AND RELATED MATTERS

6.01 - Contracts and Other Writings

Except as otherwise provided by resolution of the board or board policy, all contracts, deeds, leases, mortgages, grants, and other agreements of the corporation shall be executed on its behalf by the treasurer or other persons to whom the corporation has delegated authority to execute such documents in accordance with policies approved by the board.

6.02 - Checks, Drafts

All checks, drafts, or other orders for payment of money, notes, or other evidence of indebtedness issues in the name of the corporation, shall be signed by such officer or officers, agent or agents, of the corporation and in such manner as shall from time to time be determined by resolution of the board.

6.03 - Deposits

All funds of the corporation not otherwise employed shall be deposited from time to time to the credit of the corporation in such banks, trust companies, or other depository as the board or a designated committee of the board may select.

6.04 - Loans

No loans shall be contracted on behalf of the corporation and no evidence of indebtedness shall be issued in its name unless authorized by resolution of the board.  Such authority may be general or confined to specific instances. 

6.05 - Indemnification

(a) Mandatory Indemnification – The corporation shall indemnify a director or former director, who was wholly successful, on the merits or otherwise, in the defense of any proceeding to which he or she was a party because he or she is or was a director of the corporation against reasonable expenses incurred by him or her in connection with the proceedings.

(b) Permissible Indemnification – The corporation shall indemnify a director or former director made a party to a proceeding because he or she was a director of the corporation, against liability incurred in the proceeding, if the determination to indemnify him or her has been made in the manner prescribed by law.

(c) Advance for Expenses – Expenses incurred in defending a civil or criminal action, suit, or proceeding may be paid by the corporation in advance of the final disposition of such action, suit, or proceeding, as authorized by the board of directors in the specific case, upon receipt of (I) a written affirmation from the director, officer, constituent, or agent of his or her good faith belief that he or she is entitled to indemnification as authorized in this article, and (II) an undertaking by or on behalf of the director, officer, constituent, or agent to repay such amount, unless it shall ultimately be determined that he or she is entitled to be indemnified by the corporation in these Bylaws.

(d) Indemnification of Officers, Agents, and Constituents – An officer of the corporation who is not a director is entitled to mandatory indemnification under this article to the same extent as a director.  The corporation may also indemnify and advance expenses to a constituent or agent of the corporation who is not a director, consistent with Ohio law and public policy, provided that such indemnification, and the scope of such indemnification, is set forth by the general or specific action by the board or by contract.

ARTICLE VII – MISCELLANEOUS

7.01 - Books and Records

The corporation shall keep correct and complete books and records of accounting and shall keep minutes of the proceedings of all meetings of its board of directors, and a record of all actions taken by board of directors with or without a meeting.  In addition, the corporation shall keep a copy of the corporation’s Articles of Incorporation and Bylaws as amended to date.

7.02 - Fiscal Year

The fiscal year of the corporation shall be from April 1st to March 31st of the following year.

7.03 - Conflicts of Interest

The board shall adopt and periodically review a conflict of interest policy to protect the corporation’s interest when it is contemplating any transaction or arrangement which may benefit any director, officer, constituent, affiliate, or member of a committee with board-delegated powers.

7.04 - Nondiscrimination Policy

The officers, directors, committee members, constituents, and persons served by this corporation shall be selected entirely on a nondiscriminatory basis with respect to age, sex, race, religion, national origin, and sexual orientation.  It is the policy of CS Youth Hoops not to discriminate on the basis of race, creed, ancestry, marital status, gender, sexual orientation, age, physical disability, veteran’s status, political service or affiliation, color, religion, or national origin.  

7.05 - Bylaw Amendment 

These Bylaws may be amended, altered, repealed, or restated by a vote of the majority (or unanimous?) of the board of directors then in office at a meeting of the Board, provided, however,

(a) that no amendment shall be made to these Bylaws which would cause the corporation to cease to qualify as an exempt corporation under Section 501(c)(3) of the Internal Revenue Code of 1986, or the corresponding section of any future Federal tax code; and, 

(c) that all amendments be consistent with the Articles of Incorporation.

ARTICLE VIII – COUNTERTERRORISM AND DUE DILIGENCE POLICY

In furtherance of its exemption by contributions to other organizations, domestic or foreign, CS Youth Hoops shall stipulate how the funds will be used and shall require the recipient to provide the corporation with detailed records and financial proof with how the funds were utilized.  

Although adherence and compliance with the US Department of the Treasury’s publication the “Voluntary Best Practices for US Based Charities” is not mandatory, CS Youth Hoops willfully and voluntarily recognizes and puts to practice these guidelines and suggestions to reduce, develop, re-evaluate, and strengthen a risk-based approach to guard against the threat of diversion of charitable funds or exploitation of charitable activity by terrorist organizations and their support networks.

CS Youth Hoops shall also comply and put into practice the federal guidelines, suggestions, laws, and limitation set forth by pre-existing U.S. legal requirements related to combating terrorist financing, which include, but are not limited to, various sanctions programs administered by the Office of Foreign Assets Control (OFAC) in regard to its foreign activities.

ARTICLE IX – DOCUMENT RETENTION POLICY

9.01 - Purpose

The purpose of this document retention policy is establishing standards for document integrity, retention, and destruction and to promote the proper treatment of CS Youth Hoops records.

9.02 - Policy

(a) General Guidelines – Records should not be kept if they are no longer needed for the operation of the business or required by law.  Unnecessary records should be eliminated from her files.  The cost of maintaining records is an expense which can grow unreasonably if good housekeeping is not performed.  A mass of records also makes it more difficult to find pertinent records.

From time to time, CS Youth Hoops may establish retention or destruction policies or schedules for specific categories of records in order to ensure legal compliance, and also to accomplish other objectives, such as preserving intellectual property and cost management.  Several categories of documents that warrant special consideration are identified below.  While minimum retention periods are established, the retention of the documents identified below and of documents not included in the identified categories should be determined primarily by the application of the general guidelines affecting document retention, as well as the exception for litigation relevant documents and any other factors.

(b) Exception for Litigation Relevant Documents – CS Youth Hoops expects all officers, directors, and constituents to comply fully with any published records retention or destruction policies and schedules, provided that all officers, directors, and constituents should note the following general exception to any stated destruction schedule:  If you believe, or CS Youth Hoops informs you, that corporate records are relevant to litigation, or potential litigation (i.e. a dispute that could result in litigation), then you must preserve those records until it is determined that the records are no longer needed.  That exception supersedes any previously or subsequently established destruction schedule for those records.  

(c) Minimum Retention Periods for Specific Categories – 

(i) Corporate Documents – Corporate records include the corporation’s Articles of Incorporation, Bylaws, and IRS Form 1023 and Application for Exemption.  Corporate records should be retained permanently.  IRS regulations require that the Form 1023 be available for public inspection upon request.

(ii) Tax Records – Tax records include, but may not be limited to, documents concerning payroll, expenses, proof of contributions made by donors, accounting procedures, and other documents concerning the corporation’s revenues.  Tax records should be retained for at least seven years from the date of filing the applicable return.  

(iii) Board and Board Committee Materials – Meeting minutes should be retained in perpetuity in the corporation’s minute book.  A clean copy of all other Board and Board Committee materials should be kept for no less than three years by the corporation.

(iv) Press Release/Public Filings – The corporation should retain permanent copies of all press release and publicly filed documents under the theory that the corporation should have its own copy to test the accuracy of any document a member of the public can theoretically produce against the corporation.

(v) Legal Files – Legal Counsel should be consulted to determine the retention period of particular documents, but legal documents should generally be maintained for a period of ten years.

(vi) Marketing and Sales Documents – The corporation should keep final copies of marketing and sales documents for the same period of time it keeps other corporate files, generally three years.  An exception to the three-year policy may be sales invoices, contracts, leases, licenses, and other legal documentation.  These documents should be kept for at least three years beyond the life of the agreement.  

(vii) Development/Intellectual Property and Trade Secrets – Development documents are often subject to intellectual property protection in their final form (e.g., patents and copyrights).  The documents detailing the development process are often also of value to the corporation and are protected as a trade secret where the corporation:

(a) derives independent economic value from the secrecy of the information; and

(b) has taken affirmative steps to keep the information confidential.

The corporation should keep all documents designated as containing trade secret information for at least the life of the trade secret.

(viii) Contracts – Final, executed copies of all contracts entered into by the corporation should be retained.  The corporation should retain copies of the final contracts for at least three years beyond the life of the agreement, and longer in the case of publicly filed contracts. 

(ix) Correspondence – Unless correspondence falls under another category listed elsewhere in this policy, correspondence should generally be saved or two years.  

(x) Banking and Accounting – Accounts payable ledgers and scheduled should be kept for seven years.  Bank reconciliations, bank statements, deposit slips, and checks (unless for important payments and purchases) should be kept for three years.  Any inventories of products, materials, and supplies and any invoices should be kept for seven years.  

(xi) Insurance – Expired insurance policies, insurance records, accident reports, claims, etc. should be kept permanently.

(xii) Audit Records – External audit reports should be kept permanently.  Internal audit reports should be kept for three years.

(d) Electronic Mail – E-mail that needs to be saved should be either:

(i) printed in hard copy and kept in the appropriate file; and

(ii) downloaded to a computer file and kept electronically or on a disk as a separate file.  The retention period depends upon the subject matter of the e-mail, as covered elsewhere in this policy.  

ARTICLE X – TRANSPARENCY AND ACCOUNTABILITY; 

DISCLOSURE OF FINANCIAL INFORMATION WITH THE GENERAL PUBLIC

10.1 - Purpose

By making full and accurate information about its mission, activities, finances, and governance publicly available, CS Youth Hoops practices and encourages transparency and accountability to the general public.  This policy will:

(a) indicate which documents and materials produced by the corporation are presumptively open to staff and/or the public,

(b) indicate which documents and materials produced by the corporation are presumptively closed to staff and/or the public,

(c) specify the procedures whereby the open/closed status of documents and materials can be altered.

(d) The details of this policy are as follows:

(i) Financial and IRS documents (the form 1023 and the form 990) – CS Youth Hoops shall provide its Internal Revenue forms 990, 990-T, 1023, and 5227, bylaws, conflict of interest policy, and financial statements to the general public for inspection free of charge.

(ii) Means and Conditions of Disclosure – CS Youth Hoops shall make “Widely Available” the aforementioned documents on its internet website to be viewed and inspected by the general public.  

(a) The documents shall be posted in a format that allows an individual using the Internet to access, download, view, and print them in a manner that exactly reproduces the image of the original document filed with the IRS (except information exempt from public disclosure requirements, such as contributor lists).

(b) The website shall clearly inform readers that the document is available and provide instructions for downloading it.

(c) CS Youth Hoops shall not charge a fee for downloading the information.  Documents shall not be posted in a format that would require special computer hardware or software (other than software readily available to the public free of charge).  

(d) CS Youth Hoops shall inform anyone requesting the information where this information can be found, including the web address. This information must be provided immediately for in-person requests and within 7 days for mailed requests.

10.02 - IRS Annual Information Returns (Form 990)

CS Youth Hoops shall submit the Form 990 to its board of directors prior to the filing of the Form 990.  While neither the approval of the Form 990 or a review of the 990 is required under Federal law, the corporation’s Form 990 shall be submitted to each member of the board of directors via (hard copy or email) at least 10 days before the Form 990 is filed with the IRS.  

10.03 - Board

(a) All board deliberations shall be open to the public except where the board passes a motion to make any specific portion confidential.

(b) All board minutes shall be open to the public once accepted by the board, except where the board passes a motion to make any specific portion confidential.

(c) All papers and materials considered by the board shall be open to the public following the meeting at which they are considered, except where the board passes a motion to make any specific paper or material confidential. 

10.04 - Staff Records

(a) All staff records shall be available for consultation by the staff member concerned or by their legal representatives.  

(b) No staff records shall be made available to any person outside the corporation except the authorized governmental agencies.

(c) Within the corporation, staff records shall be made available only to those persons with managerial or personnel responsibilities for that staff member, except that;

Staff records shall be made available to the board when requested.

10.05 - Donor Records

(a) All donor records shall be available for consultation by the members and donors concerned or by their legal representatives,

(b) No donor records shall be made available to any other person outside the corporation except the authorized governmental agencies.

(c) Within the corporation, donor records shall be made available only to those persons with managerial or personnel responsibilities for dealing with those donors, except that;

Donor records shall be made available to the board when requested.


ARTICLE XI – CODES OF ETHICS AND WHISTLEBLOWER POLICY

11.01 - Purpose

CS Youth Hoops requires and encourages directors, officers, and constituents to observe and practice high standards of business and personal ethics in the conduct of their duties and responsibilities.  The constituents and representatives of the corporation must practice honesty and integrity in fulfilling their responsibilities and comply with all applicable laws and regulations.  It is the intent of CS Youth Hoops to adhere to all laws and regulations that apply to the corporation and the underlying purpose of this policy is to support the corporation’s goal of legal compliance.  The support of all corporate staff is necessary to achieving compliance with various laws and regulations.  

11.02 - Reporting Violations

If any director, officer, staff or constituent reasonably believes that some policy, practice, or activity of CS Youth Hoops is in violation of law, a written complaint must be filed by that person with the board.

11.03 - Acting in Good Faith

Anyone filing a complaint concerning a violation or suspected violation must be acting in good faith and have reasonable grounds for believing the information disclosed indicates a violation.  Any allegations that prove not to be substantiated and which prove to have been made maliciously or knowingly to be false shall be subject to civil and criminal review.

11.04 - Retaliation

Said person is protected from retaliation only if she/he brings the alleged unlawful activity, policy, or practice to the attention of CS Youth Hoops and provides CS Youth Hoops with a reasonable opportunity to investigate and correct the alleged unlawful activity.  The protection described below is only available to individuals that comply with this requirement.

CS Youth Hoops shall not retaliate against any director, officer, staff, or constituent who in good faith, has made a protest or raised a complaint against some practice of CS Youth Hoops or of another individual or entity with whom CS Youth Hoops has a business relationship, on a basis of a reasonable belief that the practice is in violation of the law, or a clear mandate of public policy.  

CS Youth Hoops shall retaliate against any director, officer, staff, or constituent who disclose or threaten to disclose to a supervisor or a public body, any activity, policy, or practice of CS Youth Hoops that the individual reasonably believes is in violation of a law, or a rule, or regulation mandated pursuant to law or is in violation of a clear mandate of public policy concerning the health, safety, welfare, or protection of the environment.  

11.05 - Confidentiality 

Violations or suspected violations may be submitted on a confidential basis by the complainant or may be submitted anonymously.  Reports of violations or suspected violations shall be kept confidential to the extent possible, consistent with the need to conduct an adequate investigation.

11.06 - Handling of Reported Violations

The Board shall notify the sender and acknowledge receipt of the reported violation or suspected violation within five business days.  All reports shall be promptly investigated by the Board and its appointed committee and appropriate corrective action shall be taken if warranted by the investigation.

This policy shall be made available to all directors, officers, staff, or constituents and they shall have the opportunity to ask questions about the policy

11.06 - Coaches, Player & Parent Conduct

CS Youth Hoops requires and encourages coaches, players and parents to observe and practice high standards of personal ethics in the conduct of their duties and responsibilities. All violations will be reviewed by the board and if in violation, subject to removal from the organization.

ARTICLE XII – AMENDMENTS OF BYLAWS AND ARTICLES OF INCORPORATION

12.01 Amendment

Any amendment to the Bylaws and/or Articles of Incorporation may be adopted by approval of a unanimous vote by the board of directors.

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