Nonprofit · EIN 54-1642356
FRONT ROYAL LITTLE LEAGUE
Also known as 3460303 FRONT ROYAL LL
Tax-exempt (reinstated) · FRONT ROYAL, VA 22630
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $236,521 | $251,050 | -$14,529 | $138,049 | $0 | $138,049 |
| September 30, 2024 | 990-EZ | $150,215 | $176,876 | -$26,661 | $105,289 | $40,274 | $65,015 |
| September 30, 2023 | 990-EZ | $147,080 | $173,208 | -$26,128 | $93,190 | $1,514 | $91,676 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $236,521
- Membership dues
- $47,167
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $1,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $21,933
- Program services (functional)
- $251,050
Balance sheet and other
- Total assets, start of year
- $105,289
- Total assets, end of year
- $138,049
- Total liabilities, end of year
- $0
- Net assets, end of year
- $138,049
- Net assets without donor restrictions
- $138,049
- Gross receipts
- $236,521
- Employees
- 0
- Volunteers
- 30
- Year formed
- 2011
- State of legal domicile
- VA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Roger Smelser | President | – | $0 |
| Michael Moore | Vice President | – | $0 |
| Charlene Thomas | Secretary | – | $0 |
| Sharon Pendleton | Treasurer | – | $0 |
| JB Stewart | Player Agent | – | $0 |
| Josh Lewis | Umpire Chief | – | $0 |
| Shawn Teachout | Member | – | $0 |
| Travis Custer | Fields Manager | – | $0 |
| Tim Briggs | Equipment Manager | – | $0 |
990-EZ for the year ended September 30, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Roger Smelser | President | 10 | $0 |
| Michael Moore | Vice President | 25 | $0 |
| Sharon Pendleton | Secretary | 10 | $0 |
| Ashley Lovell | Treasurer | 5 | $0 |
| JB Stewart | Player Agent | 5 | $0 |
| Tim Briggs | Equipment Manager | 5 | $0 |
| Nick Helmick | Umpire Chief | 5 | $0 |
| Charlene Thomas | Safety Officer | 5 | $0 |
990-EZ for the year ended September 30, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Roger Smelser | President | 10 | $0 |
| Michael Moore | Vice President | 25 | $0 |
| Sharon Pendleton | Secretary | 10 | $0 |
| Ashley Lovell | Treasurer | 5 | $0 |
| JB Stewart | Player Agent | 5 | $0 |
| Tim Briggs | Equipment Manager | 5 | $0 |
| Nick Helmick | Umpire Chief | 5 | $0 |
| Charlene Thomas | Safety Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1980, FRONT ROYAL, VA 22630-0041
- In care of
- % ROGER SMELSER
- Principal officer (990 for 2024)
- Roger Smelser, PO Box 1980, Front Royal, VA 22630
- Signed the 990
- Roger Smelser, President
- Phone
- (540) 631-8715
- Return prepared by
- Wines Bookkeeping LLC
Mission
Providing local children the opportunity to learn the fundamentals of baseball
Program accomplishments
- Little league baseball provided multiple teams for various age groups to learn and play the fundamentals of baseballExpenses $251,050 · revenue $236,521
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990-EZ on file |
IRS record
- EIN
- 54-1642356
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2024
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P99)
- Assets (IRS master file)
- $138,049
- Income (IRS master file)
- $236,521
Revocation and reinstatement
- Exemption revoked
- February 15, 2011
- Posted by the IRS
- October 7, 2011
- Reinstated
- Effective November 15, 2017
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $236,521 | $251,050 | $138,049 | XML |
| 990-EZ | September 2024 | $150,215 | $176,876 | $105,289 | IRS |
| 990-EZ | September 2023 | $147,080 | $173,208 | $93,190 | XML |
| 990-EZ | September 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 54-1642356).
Questions about FRONT ROYAL LITTLE LEAGUE
- What is the EIN of FRONT ROYAL LITTLE LEAGUE?
- The employer identification number (EIN) of FRONT ROYAL LITTLE LEAGUE is 54-1642356.
- Is FRONT ROYAL LITTLE LEAGUE tax-exempt?
- Yes. The IRS revoked its exemption on February 15, 2011 and reinstated it effective November 15, 2017.
- Are donations to FRONT ROYAL LITTLE LEAGUE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRONT ROYAL LITTLE LEAGUE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRONT ROYAL LITTLE LEAGUE due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRONT ROYAL LITTLE LEAGUE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of FRONT ROYAL LITTLE LEAGUE?
- The 990 for the year ended September 30, 2025 names Roger Smelser.
- Who are the officers and directors of FRONT ROYAL LITTLE LEAGUE?
- The 990 for the year ended September 30, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does FRONT ROYAL LITTLE LEAGUE have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $236,521, expenses of $251,050 and total assets of $138,049 at year end.
Other nonprofits in FRONT ROYAL
- SHENANDOAH AREA AGENCY ON AGING INC EIN 54-1008875 · last filed 990 for 2025
- REACH VIRGINIA EIN 92-3600543 · last filed 990 for 2025
- PHOENIX PROJECT EIN 30-0872706 · last filed 990 for 2026
- POWER SAFE PLACE RESOURCE CENTER OF VIRGINIA EIN 84-4606674 · last filed 990 for 2025
- FRONT ROYAL PREGNANCY CENTER INC EIN 54-1583685 · last filed 990 for 2024
- FRONT ROYAL WOMENS RESOURCE CENTER INC EIN 68-0406744 · last filed 990 for 2025
- HOPE AND REST TEMPORARY SHELTER EIN 93-3744746 · last filed 990-EZ for 2024
- CARS CHANGING LIVES EIN 84-3624828 · last filed 990-EZ for 2025