﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-02-26T11:56:30-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>262350339</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DANIEL P BALLEY CPA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>400 CHISHOLM PLACE SUITE 218</AddressLine1Txt>
        <CityNm>PLANO</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>75075</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>852265354</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>TOP GUN SENIOR SOFTBALL ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>TOPG</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>611 SAN JULIO ROAD</AddressLine1Txt>
        <CityNm>SOLANA BEACH</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92075</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>VICTOR DHOOGE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8583957753</PhoneNum>
      <SignatureDt>2025-02-20</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DANIEL BALLEY</PreparerPersonNm>
      <PTIN>P01488591</PTIN>
      <PhoneNum>4697502123</PhoneNum>
      <PreparationDt>2025-02-26</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <ApplicationPendingInd>X</ApplicationPendingInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>14603</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>3030</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>6650</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>4075</MembershipDuesAmt>
      <InvestmentIncomeAmt>848</InvestmentIncomeAmt>
      <TotalRevenueAmt>14603</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>5231</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>912</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>7903</OtherExpensesTotalAmt>
      <TotalExpensesAmt>14046</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>557</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>27762</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>28319</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>26802</BOYAmt>
        <EOYAmt>27589</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>960</BOYAmt>
        <EOYAmt>730</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>27762</BOYAmt>
        <EOYAmt>28319</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>27762</BOYAmt>
        <EOYAmt>28319</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PROMOTE RECREATIONAL SENIOR SOFTBALL</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPONSORED AND ORGANIZED SPORTS COMPETITION WHICH PROVIDED OPPORTUNITIES FOR PARTICIPANTS TO DEVELOP SOFTBALL SKILLS TO ACHIEVE THEIR HIGHEST LEVEL OF PERSONAL SOFTBALL COMPETENCE,</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRAD SCHREK</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VICTOR DHOOGE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DON LUDWIG</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF BLAKEMAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>VICTOR DHOOGE</PersonNm>
        <USAddress>
          <AddressLine1Txt>611 SAN JULIO RD</AddressLine1Txt>
          <CityNm>SOLANA BEACH</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92075</ZIPCd>
        </USAddress>
        <PhoneNum>8583957753</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>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>4000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4069</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4700</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3030</CurrentTaxYearAmt>
        <TotalAmt>15799</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus3YearsAmt>113547</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>83032</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7350</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10725</CurrentTaxYearAmt>
        <TotalAmt>214654</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>117547</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>87101</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12050</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>13755</CurrentTaxYearAmt>
        <TotalAmt>230453</TotalAmt>
      </Total509Grp>
      <SubstantialContributorsAmtGrp>
        <CurrentTaxYearMinus2YearsAmt>2</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>2</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus2YearsAmt>2</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>2</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>230451</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus3YearsAmt>2</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>6</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus3YearsAmt>2</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>6</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>117549</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>87104</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12051</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>13755</CurrentTaxYearAmt>
        <TotalAmt>230459</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY SOFTBALL GRANTEE SOFTBALL ORGANIZATIONS AMOUNT 5,231</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTDEPRECIATION FROM 4562 230D &amp; O INSURANCE 867BANQUET EXPENSES 5,829SOFTBALL AND SCOREBOOK EXPENSES 945MISCELLANEOUS 32</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>