<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-09T10:51:30-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>264026486</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>NORMAN GRAHAM &amp; DIGANGI PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>452 WILBUR AVE</AddressLine1Txt>
        <CityNm>SWANSEA</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>027772428</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>046196103</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SOMERSET BASEBALL LEAGUE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SOME</BusinessNameControlTxt>
      <PhoneNum>5089583687</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 489</AddressLine1Txt>
        <CityNm>SOMERSET</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02726</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROBERT GAW</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5089583687</PhoneNum>
      <SignatureDt>2024-02-07</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ROBERT</PersonFirstNm>
        <PersonLastNm>GAW</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DANA R NORMAN</PreparerPersonNm>
      <PTIN>P00447997</PTIN>
      <PhoneNum>5086768561</PhoneNum>
      <PreparationDt>2024-02-09</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>SOMERSETBASEBALL02726@HOTMAIL.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>80359</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>838</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>56330</ProgramServiceRevenueAmt>
      <GamingGrossIncomeAmt referenceDocumentId="RetDoc2">18170</GamingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>6083</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>12087</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>5021</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>10189</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-5168</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>64087</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1425</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>14067</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>721</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>38734</OtherExpensesTotalAmt>
      <TotalExpensesAmt>54947</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>9140</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>68666</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>29568</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>107374</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>45894</BOYAmt>
        <EOYAmt>59533</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>22772</BOYAmt>
        <EOYAmt>47841</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>68666</BOYAmt>
        <EOYAmt>107374</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>68666</BOYAmt>
        <EOYAmt>107374</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROVIDE BASEBALL INSTRUCTION AND COMPETITION FOR AREA YOUTH.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BASEBALL INSTRUCTION IS PROVIDED TO AREA YOUTH ALONG WITH SCHEDULED LEAGUE COMPETITION AND ENTRY INTO AREA TOURNAMENTS FOR ALL STAR TEAMS. PLAYERS FROM T BALL TO BABE RUTH AGES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>44135</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EXPENSES RELATED TO ANCILLARY BASEBALL PROGRAMS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>587</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SOMERSET BASEBALL LEAGUE FOSTERS SPORTSMANSHIP AND POSITIVE DEVELOPMENT IN THE YOUTH PARTICIPATING IN ITS BASEBALL ACTIVITIES AND RELATED EVENTS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>8800</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>53522</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RACHEL DOREGO</PersonNm>
        <TitleTxt>CLERK</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANK BAPTISTA JR</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATTHEW SILVEIRA</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JARRET WALTERS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES THERIAULT</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS REGO</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT GAW</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>ROBERT GAW</PersonNm>
        <USAddress>
          <AddressLine1Txt>119 BUTTERNUT ROAD</AddressLine1Txt>
          <CityNm>SOMERSET</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02726</ZIPCd>
        </USAddress>
        <PhoneNum>5089583687</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>16743</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4932</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6532</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>838</CurrentTaxYearAmt>
        <TotalAmt>29045</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>68942</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>44795</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>69633</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>75208</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>56330</CurrentTaxYearAmt>
        <TotalAmt>314908</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>8918</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6500</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>34338</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23191</CurrentTaxYearAmt>
        <TotalAmt>72947</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>77860</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>61538</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>81065</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>116078</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>80359</CurrentTaxYearAmt>
        <TotalAmt>416900</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>416900</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>77860</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>61538</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>81065</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>116078</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>80359</CurrentTaxYearAmt>
        <TotalAmt>416900</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <GrossRevenueOtherGamingAmt>18170</GrossRevenueOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>6083</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>18170</GrossRevenueTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>6083</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>6083</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>12087</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>MA</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>ROBERT GAW</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>119 BUTTERNUT ROAD</AddressLine1Txt>
        <CityNm>SOMERSET</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02726</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>JIM FARIA</GamingManagerPersonNm>
      <GamingManagerServicesProvTxt>COORDINATING</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES INSURANCE 2,815 FIRST AIDEQUIPMENT 587 BANK FEES 180 UNIFORMS 7,945 FALL BALL EXPENSES 1,364 WEBSITE 749 MISC EXPENSES 390 REGISTRATION FEES 798 PLAYER REFUNDS 96 UMPIRES 7,772 TROPHIES 2,531 SUMMER LEAGUE EXPENSES 950 ALL STAR UNIFORMS 88 BATTING CAGES 6,735 FIRST AID 470 NON-INVESTMENT DEPRECIATION 5,264 TOTAL 38,734</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>CARRY FORWARD ERROR FROM PRIOR YEAR 29,568</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>SOMERSET BASEBALL LEAGUE FOSTERS SPORTSMANSHIP AND POSITIVE DEVELOPMENT IN THE YOUTH PARTICIPATING IN ITS BASEBALL ACTIVITIES AND RELATED EVENTS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
