Okay kiddo, let's imagine you have a bunch of friends who love to play together. One day, you all decide to play a game where you form different groups with different people. You can't do this randomly because some people like each other more and some play better with others!
So, you make a plan ahead of time, and you decide who's going to play with whom. This plan is like an incidence structure, which is basically a way of showing which people are in which groups.
For example, let's say you have six friends: Alice, Bob, Charlie, David, Eve, and Frank. You decide to make three groups, and you want each group to have two people.
Your incidence structure might look like this:
Group 1: Alice and Bob
Group 2: Charlie and David
Group 3: Eve and Frank
This way, everyone knows who's in which group, and there won't be any arguing or hurt feelings. An incidence structure helps keep things organized and fair!