﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-14T18:03:43-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>932763895</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Piedmont Tax Service LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>114 Piedmont Hwy</AddressLine1Txt>
        <CityNm>Piedmont</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29673</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>832761153</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRONTLINE USA</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% ROBERT L ALLEN</InCareOfNm>
      <BusinessNameControlTxt>FRON</BusinessNameControlTxt>
      <PhoneNum>8648847996</PhoneNum>
      <USAddress>
        <AddressLine1Txt>224 STONEHAVEN WAY</AddressLine1Txt>
        <CityNm>SENECA</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29672</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROBERT L ALLEN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8648847996</PhoneNum>
      <SignatureDt>2025-03-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOHN GABBARD</PreparerPersonNm>
      <PTIN>P01329685</PTIN>
      <PhoneNum>8648455724</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>134483</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>134483</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>134483</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>83068</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>295</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1651</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>194</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>57944</OtherExpensesTotalAmt>
      <TotalExpensesAmt>143152</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-8669</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>45925</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>37256</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>44003</BOYAmt>
        <EOYAmt>36120</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3723</BOYAmt>
        <EOYAmt>2114</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>47726</BOYAmt>
        <EOYAmt>38234</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1801</BOYAmt>
        <EOYAmt>978</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>45925</BOYAmt>
        <EOYAmt>37256</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDE SPIRITUAL GUIDANCE FOR ROTC CADE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EMOTIONAL SUPPORT FOR CADETS, OFFICERS AND VETSEQUIP CADETS WITH LIFE SKILLSPROVIDE OPPORTUNITIES TO BUILD CONFIDENCETO STRENGTHEN THE FAITH OF CADETS AND VETS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>12767</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>12767</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT L ALLEN</PersonNm>
        <TitleTxt>PRESIDENT</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>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ROBERT L ALLEN</PersonNm>
        <USAddress>
          <AddressLine1Txt>224 STONEHAVEN WAY</AddressLine1Txt>
          <CityNm>SENECA</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29672</ZIPCd>
        </USAddress>
        <PhoneNum>8648847996</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">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>106214</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>127787</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>125958</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>150439</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>134483</CurrentTaxYearAmt>
        <TotalAmt>644881</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>106214</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>127787</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>125958</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>150439</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>134483</CurrentTaxYearAmt>
        <TotalAmt>644881</TotalAmt>
      </Total509Grp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>644881</PublicSupportTotal509Amt>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>259</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>259</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>106214</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>127787</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>126217</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>150439</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>134483</CurrentTaxYearAmt>
        <TotalAmt>645140</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99960</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99960</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountAUTO MILEAGE 4,778AUTO EXPENSES 467COMPUTER AND INTERNET 2,165CONTINUING EDUCATION 2,537EVANGELISM AND SPECIAL EVENTS 69GOVERNMENT FEES 81GROCERIES 1,664MEALS WITH STUDENTS 1,774MERCHANT FEES 1,574MINISTRY EXPENESES 385REIMBURSEMENTS 662RIGHT PATH TESTS 312SCHOLARSHIPS 210SMALL TOOLS 2,264SUPPORTER GIFTS 2,714TRAVEL EXPENSESE 29,888EMPLOYER WAGES SUBS 6,400</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearADJUSTMENTS 3,723 2,114</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearVISA CARD 244 978PAYROLL LIABILITIES 1,557 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>