﻿<?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>2024-08-20T09:29:59-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>271238921</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KMETZ ELWELL GRAHAM &amp; ASSOC PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2800 OCEAN DRIVE</AddressLine1Txt>
        <CityNm>VERO BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>329632064</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>593154028</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SOUTH BEACHES LITTLE LEAGUE INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SOUT</BusinessNameControlTxt>
      <PhoneNum>3212667640</PhoneNum>
      <USAddress>
        <AddressLine1Txt>P O BOX 33491</AddressLine1Txt>
        <CityNm>INDIALANTIC</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32903</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOHN JUCKIEWICZ</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <SignatureDt>2024-08-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEPHANIE FREETLY CPA</PreparerPersonNm>
      <PTIN>P00809956</PTIN>
      <PhoneNum>7722316902</PhoneNum>
      <PreparationDt>2024-08-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>89860</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>66035</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>614</ProgramServiceRevenueAmt>
      <SaleOfAssetsGrossAmt>475</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>1041</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>-566</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt>7481</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>7481</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>15040</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>15040</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>215</OtherRevenueTotalAmt>
      <TotalRevenueAmt>88819</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>10806</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>15946</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>2861</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>67244</OtherExpensesTotalAmt>
      <TotalExpensesAmt>96857</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-8038</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>102678</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>94640</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>69286</BOYAmt>
        <EOYAmt>70062</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>33392</BOYAmt>
        <EOYAmt>24578</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>102678</BOYAmt>
        <EOYAmt>94640</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>102678</BOYAmt>
        <EOYAmt>94640</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THROUGH PROPER GUIDANCE AND EXEMPLARY LEADERSHIP, THE PROGRAM ASSISTS CHILDREN IN DEVELOPING THE QUALITIES OF CITIZENSHIP, DISCIPLINE, TEAMWORK AND PHYSICAL WELL BEING. BY ESPOUSING THE VIRTUES OF CHARACTER, COURAGE AND LOYALTY, THE LITTLE LEAGUE BASEBALL AND SOFTBALL PROGRAM WAS DESIGNED TO DEVELOP SUPERIOR CITIZENS FOREMOST, AND SUPERIOR ATHLETES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THROUGH PROPER GUIDANCE AND EXEMPLARY LEADERSHIP, THE PROGRAM ASSISTS CHILDREN IN DEVELOPING THE QUALITIES OF CITIZENSHIP, DISCIPLINE, TEAMWORK AND PHYSICAL WELL BEING. BY ESPOUSING THE VIRTUES OF CHARACTER, COURAGE AND LOYALTY, THE LITTLE LEAGUE BASEBALL AND SOFTBALL PROGRAM WAS DESIGNED TO DEVELOP SUPERIOR CITIZENS FOREMOST, AND SUPERIOR ATHLETES.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THROUGH PROPER GUIDANCE AND EXEMPLARY LEADERSHIP, THE PROGRAM ASSISTS CHILDREN IN DEVELOPING THE QUALITIES OF CITIZENSHIP, DISCIPLINE, TEAMWORK AND PHYSICAL WELL BEING. BY ESPOUSING THE VIRTUES OF CHARACTER, COURAGE AND LOYALTY, THE LITTLE LEAGUE BASEBALL AND SOFTBALL PROGRAM WAS DESIGNED TO DEVELOP SUPERIOR CITIZENS FOREMOST, AND SUPERIOR ATHLETES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>16594</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>16594</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN JUCKIEWICZ</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NATE SIMS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM FLETCHER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NATALIA DAHL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN VANDER VEEN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CRAIG BAILEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAT NESHEK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERRY GREER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN BRAUNER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KRISTEN JUCKIEWICZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY LODUCA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS MORRISSEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS MEYER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAYSON APELQUIST</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>
        <PersonNm>JOHN JUCKIEWICZ</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 33491</AddressLine1Txt>
          <CityNm>INDIALANTIC</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32903</ZIPCd>
        </USAddress>
        <PhoneNum>3212667640</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">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>63687</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>40358</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>62517</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>53868</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>66035</CurrentTaxYearAmt>
        <TotalAmt>286465</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>63687</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>40358</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>62517</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>53868</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>66035</CurrentTaxYearAmt>
        <TotalAmt>286465</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>286465</PublicSupportTotal170Amt>
      <TotalSupportAmt>286465</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>124985</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>REBATE INCOME 215 TOTAL 215</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 529 OFFICE 2,164 CONFERENCES/MEETINGS 75 BANK FEES 1,033 TAXES &amp; LICENSES 1,885 UNIFORMS &amp; TROPHIES 26,580 SMALL EQUIPMENT 12,264 LITTLE LEAGUE FEES/INS 3,109 REPAIRS &amp; MAINT 5,551 TOURNAMENT FEES 2,019 GIFTS 105 SALES TAX 1,215 FINGERPRINTING 1,153 SECURITY 100 UMPIRE FEES 1,015 SUPPLIES 675 NON-INVESTMENT DEPRECIATION 7,772 TOTAL 67,244</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>65,404 63,879 LESS ACCUMULATED DEPRECIATION 32,012 39,301 TOTAL 33,392 24,578</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THROUGH PROPER GUIDANCE AND EXEMPLARY LEADERSHIP, THE PROGRAM ASSISTS CHILDREN IN DEVELOPING THE QUALITIES OF CITIZENSHIP, DISCIPLINE, TEAMWORK AND PHYSICAL WELL BEING. BY ESPOUSING THE VIRTUES OF CHARACTER, COURAGE AND LOYALTY, THE LITTLE LEAGUE BASEBALL AND SOFTBALL PROGRAM WAS DESIGNED TO DEVELOP SUPERIOR CITIZENS FOREMOST, AND SUPERIOR ATHLETES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THROUGH PROPER GUIDANCE AND EXEMPLARY LEADERSHIP, THE PROGRAM ASSISTS CHILDREN IN DEVELOPING THE QUALITIES OF CITIZENSHIP, DISCIPLINE, TEAMWORK AND PHYSICAL WELL BEING. BY ESPOUSING THE VIRTUES OF CHARACTER, COURAGE AND LOYALTY, THE LITTLE LEAGUE BASEBALL AND SOFTBALL PROGRAM WAS DESIGNED TO DEVELOP SUPERIOR CITIZENS FOREMOST, AND SUPERIOR ATHLETES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>THROUGH PROPER GUIDANCE AND EXEMPLARY LEADERSHIP, THE PROGRAM ASSISTS CHILDREN IN DEVELOPING THE QUALITIES OF CITIZENSHIP, DISCIPLINE, TEAMWORK AND PHYSICAL WELL BEING. BY ESPOUSING THE VIRTUES OF CHARACTER, COURAGE AND LOYALTY, THE LITTLE LEAGUE BASEBALL AND SOFTBALL PROGRAM WAS DESIGNED TO DEVELOP SUPERIOR CITIZENS FOREMOST, AND SUPERIOR ATHLETES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>