﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2024v5.0" xmlns="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-02-10T13:46:32Z</ReturnTs>
    <TaxPeriodEndDt>2025-09-30</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>061370470</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WALTER POP SMITH LITTLE LEAGUE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WALT</BusinessNameControlTxt>
      <PhoneNum>8456414308</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 3322</AddressLine1Txt>
        <CityNm>new Haven</CityNm>
        <StateAbbreviationCd>CT</StateAbbreviationCd>
        <ZIPCd>06515</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Steve Itkin</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>8456414308</PhoneNum>
      <SignatureDt>2026-02-09</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="SIMPLE990" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <AmendedReturnInd>X</AmendedReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>walterpopsmithlittleleague.com</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="ScheduleA" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>86421</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>36001</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>36888</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="20600" referenceDocumentId="ScheduleG" referenceDocumentName="IRS990ScheduleG">13532</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>9353</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>4179</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>77068</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>9526</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>620</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>61790</OtherExpensesTotalAmt>
      <TotalExpensesAmt>71936</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5132</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>6924</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>12056</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>6924</BOYAmt>
        <EOYAmt>12056</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>6924</BOYAmt>
        <EOYAmt>12056</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>6924</BOYAmt>
        <EOYAmt>12056</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Promote physical and emotional health through baseball.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Spring amatuer youth baseball program under Little League International rules and regulations. Provide 297 New Haven kids, ages 4 to 12 with opportunity to learn and play baseball; and grow as a community while ideals of good sportsmanship, honesty, loyalty, and respect for authority and one another.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>49873</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Organized 85 New Haven area kids, ages 5 to 11, for an opportunity to enhance their baseball knowledge, skills, and appreciation of the game; strengthen their sense of teamwork, and further their physical, mental, and emotional development through participation in Fall baseball programs.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>6042</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Twenty-four (24) players and their families participated in the league's first annual Founder's Cup Tournament. The end of season series offered a highly competetive, yet thrilling and fun experience for players, parents, coaches, and an enormous number of supporters from the New Haven community at large.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2320</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>58235</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Wayne Morrison</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Michelle Labrador</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Evan Rosa</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Steve Itkin</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Edward Rugermer</PersonNm>
        <TitleTxt>Player Agent</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Steve Itkin</PersonNm>
        <USAddress>
          <AddressLine1Txt>95 Cooper Place</AddressLine1Txt>
          <CityNm>New Haven</CityNm>
          <StateAbbreviationCd>CT</StateAbbreviationCd>
          <ZIPCd>06515</ZIPCd>
        </USAddress>
        <PhoneNum>8456414308</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
    </IRS990EZ>
    <IRS990ScheduleA documentId="ScheduleA" documentName="IRS990ScheduleA">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <SupportedOrganizationsCnt>0</SupportedOrganizationsCnt>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>31244</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>28112</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>37673</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>32666</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>36001</CurrentTaxYearAmt>
        <TotalAmt>165696</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>19942</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>29325</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>27627</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>26126</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>36888</CurrentTaxYearAmt>
        <TotalAmt>139908</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>51186</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>57437</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>65300</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>58792</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>72889</CurrentTaxYearAmt>
        <TotalAmt>305604</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>305604</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>51186</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>57437</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>65300</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>58792</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>72889</CurrentTaxYearAmt>
        <TotalAmt>305604</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="ScheduleB" documentName="IRS990ScheduleB">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="ScheduleG" documentName="IRS990ScheduleG">
      <FundraisingEventInformationGrp>
        <Event1Nm>Sponsorships</Event1Nm>
        <GrossReceiptsEvent1Amt>20600</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>20600</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>1200</OtherDirectExpensesEvent1Amt>
        <Event2Nm>Concession Stand</Event2Nm>
        <GrossReceiptsEvent2Amt>8790</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>8790</GrossRevenueEvent2Amt>
        <FoodAndBeverageEvent2Amt>5808</FoodAndBeverageEvent2Amt>
        <GrossReceiptsOtherEventsAmt>0</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>0</GrossRevenueOtherEventsAmt>
        <FoodAndBeverageOtherEventsAmt>0</FoodAndBeverageOtherEventsAmt>
        <GrossReceiptsTotalAmt>29390</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>0</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>29390</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>0</CashPrizesTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>0</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>0</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>5808</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>0</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>1200</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>7008</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>22382</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part 1, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Ceremonies &amp; Awards $7,675</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part 1, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Uniforms $27,022</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part 1, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Miscellaneous Expenses $146</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part 1, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Charter Fees &amp; Insurance $2,129</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part 1, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Baseball Equipment $15,199</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part 1, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Field/Facility Equipment and Permits $1,717</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part 1, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Tournament Fees $2,111</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part 1, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Training &amp; Development $4,313</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part 1, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel, Lodging, Meals, &amp; Entertainment $283</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part 1, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank Fees $1,195</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part 1, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Total To FORM 990EZ, Line 16- $61,790</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Line B, Amended Return</FormAndLineReferenceDesc>
        <ExplanationTxt>The purpose of this amended return is simply to re-order the items on Schedule O to put the Part I, Line 16 Total line at the bottom of the list for better readability.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>