﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-10T16:56:50-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>562158195</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GRAGG &amp; GRAGG LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>9 E MARION ST</AddressLine1Txt>
        <CityNm>SHELBY</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>281504301</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>844977151</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SHELBY FRIENDS OF THE PARKS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SHEL</BusinessNameControlTxt>
      <PhoneNum>7044826675</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 2753</AddressLine1Txt>
        <CityNm>SHELBY</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28151</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SALLY ROYSTER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7044826675</PhoneNum>
      <SignatureDt>2025-11-10</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JASON GRAGG CPAPFS</PreparerPersonNm>
      <PTIN>P00095357</PTIN>
      <PhoneNum>7044822001</PhoneNum>
      <PreparationDt>2025-11-10</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ accountingPeriodChangeCd="CHANGE OF ACCOUNTING PERIOD" accountingPeriodChangeApprvCd="REVENUE PROCEDURE 85-58 RULES APPLY" documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <SpecialConditionDesc>FISCAL YEAR CHANGE REQUEST</SpecialConditionDesc>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>601</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>601</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>601</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>695</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>6468</OtherExpensesTotalAmt>
      <TotalExpensesAmt>7163</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6562</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>39953</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-247</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>33144</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>39953</BOYAmt>
        <EOYAmt>33144</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>39953</BOYAmt>
        <EOYAmt>33144</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>39953</BOYAmt>
        <EOYAmt>33144</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SHELBY FRIENDS OF THE PARKS OPERATES EXCLUSIVELY FOR CHARITABLE PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION RAISES FUNDS AND PROVIDES FINANCIAL SUPPORT FOR THE CITY OF SHELBYS DEPARTMENT OF PARKS AND RECREATION. ITS ACTIVITIES INCLUDE ORGANIZING COMMUNITY FUNDRAISING EVENTS, RECEIVING CHARITABLE DONATIONS, AND MANAGING SPECIAL PROGRAMS DESIGNED TO IMPROVE AND EXPAND PUBLIC PARKS, RECREATION FACILITIES, AND COMMUNITY EVENTS. THE FUNDS RAISED BY THE ORGANIZATION HELP SUPPLEMENT AND SUBSIDIZE THE CITYS PARKS AND RECREATION BUDGET, ENSURING THAT RESIDENTS OF ALL AGES HAVE ACCESS TO SAFE, INCLUSIVE, AND WELL- MAINTAINED SPACES FOR RECREATION AND LEISURE.SHELBY FRIENDS OF THE PARKS WORKS IN CLOSE COOPERATION WITH THE CITY OF SHELBY TO IDENTIFY PRIORITY PROJECTS AND TO ENSURE THAT ALL FUNDS ARE USED TO ENHANCE THE COMMUNITYS PARKS, RECREATION, AND CULTURAL OPPORTUNITIES FOR THE PUBLIC BENEFIT.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>RAISES FUNDS AND PROVIDES FINANCIAL SUPPORT TO ENHANCE AND EXPAND THE CITY OF SHELBYS PARKS, RECREATION PROGRAMS, AND COMMUNITY FACILITIES FOR PUBLIC BENEFIT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>6607</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>6607</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SALLY ROYSTER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALAN FORD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHUCK HAMILTON</PersonNm>
        <TitleTxt>TREASURER</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>
        <BusinessName>
          <BusinessNameLine1Txt>GRAGG FINANCIAL</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>GRAGG FINANCIAL</BusinessNameLine2Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>9 E MARION ST</AddressLine1Txt>
          <CityNm>SHELBY</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28150</ZIPCd>
        </USAddress>
        <PhoneNum>7044822001</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="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <PublicSupportTotal170Amt>0</PublicSupportTotal170Amt>
      <GrossReceiptsRltdActivitiesAmt>601</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
      <PrivateFoundation170Ind>X</PrivateFoundation170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES EVENT EXPENSE 6,468 TOTAL 6,468</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>-247</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>SHELBY FRIENDS OF THE PARKS OPERATES EXCLUSIVELY FOR CHARITABLE PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION RAISES FUNDS AND PROVIDES FINANCIAL SUPPORT FOR THE CITY OF SHELBYS DEPARTMENT OF PARKS AND RECREATION. ITS ACTIVITIES INCLUDE ORGANIZING COMMUNITY FUNDRAISING EVENTS, RECEIVING CHARITABLE DONATIONS, AND MANAGING SPECIAL PROGRAMS DESIGNED TO IMPROVE AND EXPAND PUBLIC PARKS, RECREATION FACILITIES, AND COMMUNITY EVENTS. THE FUNDS RAISED BY THE ORGANIZATION HELP SUPPLEMENT AND SUBSIDIZE THE CITYS PARKS AND RECREATION BUDGET, ENSURING THAT RESIDENTS OF ALL AGES HAVE ACCESS TO SAFE, INCLUSIVE, AND WELL- MAINTAINED SPACES FOR RECREATION AND LEISURE.SHELBY FRIENDS OF THE PARKS WORKS IN CLOSE COOPERATION WITH THE CITY OF SHELBY TO IDENTIFY PRIORITY PROJECTS AND TO ENSURE THAT ALL FUNDS ARE USED TO ENHANCE THE COMMUNITYS PARKS, RECREATION, AND CULTURAL OPPORTUNITIES FOR THE PUBLIC BENEFIT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>