﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-05T08:51:23-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>222212404</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BARATZ &amp; ASSOCIATES PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4B EVES DR STE 100</AddressLine1Txt>
        <CityNm>MARLTON</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>08053</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>232308367</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LOWER GWYNEDD LITTLE LEAGUE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LOWE</BusinessNameControlTxt>
      <PhoneNum>6105134400</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 164</AddressLine1Txt>
        <CityNm>SPRING HOUSE</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19477</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RICHARD KING</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6105134400</PhoneNum>
      <SignatureDt>2024-10-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KENNETH E BORISLOW CPA</PreparerPersonNm>
      <PTIN>P00748332</PTIN>
      <PhoneNum>8569855688</PhoneNum>
      <PreparationDt>2024-11-05</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.LGBASEBALL.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>182201</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>45475</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>89160</MembershipDuesAmt>
      <InvestmentIncomeAmt>491</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">47075</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>18515</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>28560</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>163686</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3900</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>21747</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>248</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>97219</OtherExpensesTotalAmt>
      <TotalExpensesAmt>123114</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>40572</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>62815</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>103387</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>62815</BOYAmt>
        <EOYAmt>103387</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>62815</BOYAmt>
        <EOYAmt>103387</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>62815</BOYAmt>
        <EOYAmt>103387</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>YOUTH BASEBALL AND SOFTBALL</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDES LITTLE LEAGUE BASEBALL AND SOFTBALL TO OVER 400 FAMILIES OF CHILDREN 5 TO 18 YEARS OLD.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>118826</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>118826</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ADAM TAYLOR</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATT NATOLI</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTHONY LAGRECA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICHARD KING</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>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>BARATZ &amp; ASSOCIATES PA</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>550 PINETOWN ROAD SUITE 410</AddressLine1Txt>
          <CityNm>FORT WASHINGTON</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19034</ZIPCd>
        </USAddress>
        <PhoneNum>2156418300</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="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>8900</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2900</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15250</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>25055</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>45475</CurrentTaxYearAmt>
        <TotalAmt>97580</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>39307</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>48752</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>70193</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>100521</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>136235</CurrentTaxYearAmt>
        <TotalAmt>395008</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>48207</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>51652</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>85443</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>125576</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>181710</CurrentTaxYearAmt>
        <TotalAmt>492588</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>492588</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>7</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>491</CurrentTaxYearAmt>
        <TotalAmt>502</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>7</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>491</CurrentTaxYearAmt>
        <TotalAmt>502</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>48214</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>51655</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>85444</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>125576</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>182201</CurrentTaxYearAmt>
        <TotalAmt>493090</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99900</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99990</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>SNACK STAND</Event1Nm>
        <GrossReceiptsEvent1Amt>26010</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>26010</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>18515</OtherDirectExpensesEvent1Amt>
        <Event2Nm>FUNDRAISER</Event2Nm>
        <GrossReceiptsEvent2Amt>21065</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>21065</GrossRevenueEvent2Amt>
        <GrossReceiptsTotalAmt>47075</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>47075</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>18515</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>18515</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>28560</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND PROMOTION 5,722 OFFICE 270 INSURANCE 5,913 CREDIT AND PAYPAL CHARGES 4,429 EQUIPMENT AND UNIFORMS 57,651 TOURNAMENT ENTRY FEES 2,125 UMPIRE FEES 4,240 OPENING DAY EXPENSES 900 FAMILY/PARENT NIGHT 6,169 BOARD MEETING EXPENSE 388 DUES AND SUBSCRIPTIONS 384 NON-INVESTMENT DEPRECIATION 9,028 TOTAL 97,219</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>FIELD EQUIPMENT 0 9,028 LESS ACCUMULATED DEPRECIATION 0 9,028 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>