﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T10:50:11-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>112717013</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Perlson LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1000 Woodbury Rd Ste 102</AddressLine1Txt>
        <CityNm>Woodbury</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11797</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>472821692</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ST JAMES NESCONSET YOUTH FOOTBALL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>&amp; CHEER</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>STJA</BusinessNameControlTxt>
      <PhoneNum>6314450777</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3 WHISPERING WORDS DR</AddressLine1Txt>
        <CityNm>SMITHTOWN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11788</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>STEVEN PETITO</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2024-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Michael C Deo CPA</PreparerPersonNm>
      <PTIN>P00481172</PTIN>
      <PhoneNum>5165410022</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="23017517" softwareVersionNum="2023v5.1">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>http://www.sjnyouthfootball.com/</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>169495</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>70995</MembershipDuesAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">76920</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>21705</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>55215</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>21580</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>16980</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>4600</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>130810</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>4200</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1627</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>128004</OtherExpensesTotalAmt>
      <TotalExpensesAmt>133831</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-3021</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>27557</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>24536</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>27557</BOYAmt>
        <EOYAmt>24536</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>27557</BOYAmt>
        <EOYAmt>24536</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>27557</BOYAmt>
        <EOYAmt>24536</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>INSTRUCTIONAL FOOTBALL LEAGUE FOR YOUTHS AGED 5 TO 12. EMPHASIS ON PHYSICAL FITNESS, SPORTSMANSHIP, TEAMWORK AND LEADERSHIP.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ORGANIZATION AND OPERATION OF THE YOUTH FOOTBALL LEAGUE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>155536</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>155536</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RUSSELL PACE</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVEN PETITO</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVE FRIEDRICH</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>STEVE PETITO</PersonNm>
        <USAddress>
          <AddressLine1Txt>3 WHISPERING WORDS DR</AddressLine1Txt>
          <CityNm>SMITHTOWN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11788</ZIPCd>
        </USAddress>
        <PhoneNum>6314450777</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="IRS990ScheduleA" softwareId="23017517" softwareVersionNum="2023v5.1">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>125310</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>30738</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>79604</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>151366</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>147915</CurrentTaxYearAmt>
        <TotalAmt>534933</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>4464</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5485</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14588</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21580</CurrentTaxYearAmt>
        <TotalAmt>46117</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>129774</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>30738</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>85089</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>165954</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>169495</CurrentTaxYearAmt>
        <TotalAmt>581050</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <PublicSupportTotal509Amt>581050</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>129774</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>30738</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>85089</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>165954</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>169495</CurrentTaxYearAmt>
        <TotalAmt>581050</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="23017517" softwareVersionNum="2023v5.1">
      <FundraisingEventInformationGrp>
        <Event1Nm>FUNDRAISING EVENTS</Event1Nm>
        <GrossReceiptsEvent1Amt>76920</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>76920</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>21705</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>76920</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>76920</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>21705</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>21705</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>55215</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017517" softwareVersionNum="2023v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1007</FormAndLineReferenceDesc>
        <ExplanationTxt>Conferences, Conventions, and Meetings $4632</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $3570</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>FOOTBALL EQUIPMENT $62444</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>FOOTBALL AND CHEER UNIFORMS $30189</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>TROPHIES $7844</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>REFEREE FEES $6000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>EMT EXPENSES $5590</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>REGISTRATION FEES $5355</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>TOWN LIGHTS $1500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.9</FormAndLineReferenceDesc>
        <ExplanationTxt>TRAINING $880</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>