﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-10T12:42:46-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>481298090</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>B and R Tax Service Inc</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>414 E Pine Street</AddressLine1Txt>
        <CityNm>Central Point</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97502</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>521278789</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LITTLE LEAGUE BASEBALL INC CENTRAL POINT</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LITT</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>P O BOX 5535</AddressLine1Txt>
        <CityNm>CENTRAL POINT</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97502</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DAVID DORNER</PersonNm>
      <PersonTitleTxt>V PRESIDENT</PersonTitleTxt>
      <PhoneNum>5412823763</PhoneNum>
      <SignatureDt>2025-04-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>June M Brock</PreparerPersonNm>
      <PTIN>P00040172</PTIN>
      <PhoneNum>5416643018</PhoneNum>
      <PreparationDt>2025-07-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <GroupExemptionNum>3158</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>72443</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>9435</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>34719</ProgramServiceRevenueAmt>
      <SaleOfAssetsGrossAmt>1250</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>1250</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt>27039</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>14601</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>12438</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>57842</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>2271</BenefitsPaidToOrForMembersAmt>
      <OccupancyRentUtltsAndMaintAmt>5673</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>51253</OtherExpensesTotalAmt>
      <TotalExpensesAmt>59197</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-1355</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>139216</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>137861</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>55136</BOYAmt>
        <EOYAmt>52781</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>84080</BOYAmt>
        <EOYAmt>85080</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>139216</BOYAmt>
        <EOYAmt>137861</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>139216</BOYAmt>
        <EOYAmt>137861</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PROVIDE BASEBALL AND SOFTBALL YOUTH</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE AN OUTLET OF HEALTHFUL ACTIVITY FOR YOUTHUNDER GOOD LEADERSHIP.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>57842</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>59197</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>59197</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CURTIS KENNEDY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID DORNER</PersonNm>
        <TitleTxt>V PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT DEATES</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAN HERNDON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</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>
      <StatesWhereCopyOfReturnIsFldCd>OR</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>DAVID DORNER</PersonNm>
        <USAddress>
          <AddressLine1Txt>P O BOX 5535</AddressLine1Txt>
          <CityNm>CENTRAL POINT</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97502</ZIPCd>
        </USAddress>
        <PhoneNum>5412823763</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="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>6400</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>26351</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>19241</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9435</CurrentTaxYearAmt>
        <TotalAmt>67427</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>26834</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>35119</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>47491</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>59771</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>48407</CurrentTaxYearAmt>
        <TotalAmt>217622</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>33234</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>41119</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>73842</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>79012</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>57842</CurrentTaxYearAmt>
        <TotalAmt>285049</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>285049</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>33234</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>41119</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>73842</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>79012</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>57842</CurrentTaxYearAmt>
        <TotalAmt>285049</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G">
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <LicensedStatesCd>OR</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>SNACK SHACK</Event1Nm>
        <GrossReceiptsEvent1Amt>26260</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>26260</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>11396</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>3205</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>26260</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>26260</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>11396</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>3205</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>14601</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>11659</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTFIELD RELATED EXPENSES 7,295ADVERTISING 420PLAYER RELATED 20,842OFFICE SUPPLIES 93PROFESSIONAL 695MISCELLANEOUS 3,834PLAYER UNIFORMS AND ALL STARS 18,074</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other program services Part III line 31</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME FROM PLAYER FEES. EXPENSES PAID FOR THE PLAYERS AND THE GROUNDS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>