﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-02-05T16:46:31-06:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</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>2025-01-01</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>2026-01-18</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>MATTHEW BOSTICK EA</PreparerPersonNm>
      <PTIN>P00188468</PTIN>
      <PhoneNum>8648455724</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <NameChangeInd>X</NameChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>147660</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>147660</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>147660</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>77152</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>275</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1462</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>394</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>60347</OtherExpensesTotalAmt>
      <TotalExpensesAmt>139630</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8030</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>37256</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>45286</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>36120</BOYAmt>
        <EOYAmt>46569</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>2114</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>38234</BOYAmt>
        <EOYAmt>46569</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>978</BOYAmt>
        <EOYAmt>1283</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>37256</BOYAmt>
        <EOYAmt>45286</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>13609</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>13609</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>127787</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>125958</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>150439</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>134483</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>147660</CurrentTaxYearAmt>
        <TotalAmt>686327</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>127787</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>125958</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>150439</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>134483</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>147660</CurrentTaxYearAmt>
        <TotalAmt>686327</TotalAmt>
      </Total509Grp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>686327</PublicSupportTotal509Amt>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus3YearsAmt>259</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>259</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>127787</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>126217</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>150439</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>134483</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>147660</CurrentTaxYearAmt>
        <TotalAmt>686586</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 1,179AUTOMOBILE EXPENSE 340COMPUTER AND INTERNET 2,429UNCATEGORIZED 20GOVERNMENT FEES 50GROCERIES 2,183MEALS WITH STUDENTS 1,799MERCHANT FEES 1,631MINISTRY EXPENESES 668REIMBURSEMENTS 800RIGHT PATH TESTS 312SCHOLARSHIPS 250SMALL TOOLS 862SUPPORTER GIFTS 2,635TRAVEL EXPENSESE 30,554EMPLOYER WAGES SUBS 8,800ELEUTHERA 4,100OTHER INSURANCE 1,721INTEREST 14</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearADJUSTMENTS TO BALANCE 2,114 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearLIABILITY ADJUSTMENTS 978 1,283</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>