Two straight high school soccer rivals put their own bodies on the table during a shootout on the field. Their competitive fire lights something else in them.
Fourteen-year-old Thai-Alabama mix trans boy escort Somsri arrives with her party in a Mercedes for an Atlanta New Year's Eve party at the State Farm Arena. Having been under an old fat guy all afternoon has put her in the mood for someone younger. The three valets parking cars for the party meet the bill, especially the shy one, Cody.
When fourteen-year-old Jordy notices that his very intimate friend, sixteen-year-old Matt, has a lot of new sports equipment in his room, Matt says he got it from his soccer coaches, Butch Blake and Chuck Jamison, who own a sports store. Matt invites Jordy to go to a Christmas party the coaches are giving for the soccer team Matt is on, where Jordy discovers that he is Matt's Christmas present to Butch and Chuck.
Fourteen-year-old Rob is willing to lose his virginity to his school headmaster, Greg, on a vacation to Fire Island, but it takes a hunky superhero movie star and his fourteen-year-old TV actor sidekick to get it done.