<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-10T11:26:48-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>451621265</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>TED SOILEAU CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>429 GOVERNMENT ST FL 2</AddressLine1Txt>
        <CityNm>BATON ROUGE</CityNm>
        <StateAbbreviationCd>LA</StateAbbreviationCd>
        <ZIPCd>70802</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>923803593</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DAYTON LITTLE EAGLES</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DAYT</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>P O BOX 995</AddressLine1Txt>
        <CityNm>DAYTON</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>37321</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>HOLLY CARNEY</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-07-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>HOLLY</PersonFirstNm>
        <PersonLastNm>CARNEY</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Ted A Soileau</PreparerPersonNm>
      <PTIN>P00852991</PTIN>
      <PhoneNum>2257667910</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>0</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="23017518" softwareVersionNum="2023v5.1">
      <GroupExemptionNum>5277</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>80091</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>80091</ProgramServiceRevenueAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>80091</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1495</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>136</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>87147</OtherExpensesTotalAmt>
      <TotalExpensesAmt>88778</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-8687</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>32122</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>23435</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>32122</BOYAmt>
        <EOYAmt>23435</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>32122</BOYAmt>
        <EOYAmt>23435</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>32122</BOYAmt>
        <EOYAmt>23435</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>AS AN AFFILIATE OF THE AMERICAN YOUTH FOOTBALL &amp; CHEER ORGANIZATION, DAYTON LITTLE EAGLES, ARE DEDICATED TO TEACHING YOUTH THOUGH POSITIVE ROLE MODELS, EMPHASIS ON LEARNING, PLAYING AND ENJOYING THE SPORT OF FOOTBALL WHILE INSTILLING HIGH MORAL STANDARDS BY STRESSING THE IMPORTANCE OF ACADEMIC ACHIEVEMENT &amp; COMMUNITY INVOLVEMENT. HELPING CHILDREN BECOME LEADERS AND TEAMMATES, FOSTERING CONFIDENCE AND A SENSE OF SELF-WORTH, IN PLAYERS THAT EXEND BEYOND THE GRIDIRON AND INTO THE SCHOOL, FAMILY AND COMMUNITY. TO PREPARE YOUTH TO FACE THE FUTURE WITH SPORTSMANSHIP, TEAMWORK, HONESTY, RESPONSIBIITY, SELF-DISCIPLINE, POSITIVE ASPIRATIONS, ACADEMIC PREPAREDNESS AND CONFIDENCE. DAYTON LITTLE EAGLES TEACHES CHILDREN POSITIVE LESSONS, SUCH AS PLAYING BY THE RULES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>AS AN AFFILIATE OF THE AMERICAN YOUTH FOOTBALL &amp; CHEER ORGANIZATION, DAYTON LITTLE EAGLES, ARE DEDICATED TO TEACHING YOUTH THOUGH POSITIVE ROLE MODELS, EMPHASIS ON LEARNING, PLAYING AND ENJOYING THE SPORT OF FOOTBALL WHILE INSTILLING HIGH MORAL STANDARDS BY STRESSING THE IMPORTANCE OF ACADEMIC ACHIEVEMENT &amp; COMMUNITY INVOLVEMENT. HELPING CHILDREN BECOME LEADERS AND TEAMMATES, FOSTERING CONFIDENCE AND A SENSE OF SELF-WORTH, IN PLAYERS THAT EXEND BEYOND THE GRIDIRON AND INTO THE SCHOOL, FAMILY AND COMMUNITY. TO PREPARE YOUTH TO FACE THE FUTURE WITH SPORTSMANSHIP, TEAMWORK, HONESTY, RESPONSIBIITY, SELF-DISCIPLINE, POSITIVE ASPIRATIONS, ACADEMIC PREPAREDNESS AND CONFIDENCE. DAYTON LITTLE EAGLES TEACHES CHILDREN POSITIVE LESSONS, SUCH AS PLAYING BY THE RULES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>48999</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>48999</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HOLLY CARNEY</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHANIE KAVESHAN</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RAY TSCHANTZ</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>HOLLY CARNEY</PersonNm>
        <USAddress>
          <AddressLine1Txt>201 PINE VIEW RD</AddressLine1Txt>
          <CityNm>DAYTON</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>373212151</ZIPCd>
        </USAddress>
        <PhoneNum>4234639791</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" softwareId="23017518" softwareVersionNum="2023v5.1">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus1YearAmt>74297</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>80086</CurrentTaxYearAmt>
        <TotalAmt>154383</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus1YearAmt>74297</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>80086</CurrentTaxYearAmt>
        <TotalAmt>154383</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <PublicSupportTotal509Amt>154383</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus1YearAmt>74297</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>80086</CurrentTaxYearAmt>
        <TotalAmt>154383</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
      <PublicSupportCY509Pct>0.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017518" softwareVersionNum="2023v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising and Promotion $10309</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $24263</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $1511</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>TEAM FUNCTIONS $21961</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>FOOTBALL/CHEER $13591</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>UNIFORMS $12374</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>AMERICAN YOUTH FOOTBALL $2588</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER $550</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
