﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-11T14:59:07-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>271300762</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MT HOOD TAX &amp; ACCOUNTING PROFESSIONALS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>200 NW DIVISION ST</AddressLine1Txt>
        <CityNm>GRESHAM</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>970305522</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>811215650</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>GRESHAM BARLOW YOUTH</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>BASEBALL &amp; SOFTBALL</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>GRES</BusinessNameControlTxt>
      <PhoneNum>5038660028</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 181</AddressLine1Txt>
        <CityNm>GRESHAM</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97030</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KAYLA VIRAMONTES</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5038660028</PhoneNum>
      <SignatureDt>2025-11-01</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SEAN BERRY CPA</PreparerPersonNm>
      <PTIN>P00235755</PTIN>
      <PhoneNum>5036671610</PhoneNum>
      <PreparationDt>2025-10-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.GBYBS.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>121967</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>78061</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>16449</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>12</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">27445</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>12901</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>14544</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>109066</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>13078</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>5746</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>589</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>66064</OtherExpensesTotalAmt>
      <TotalExpensesAmt>85477</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>23589</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>26552</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>50141</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>26552</BOYAmt>
        <EOYAmt>50141</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>26552</BOYAmt>
        <EOYAmt>50141</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>26552</BOYAmt>
        <EOYAmt>50141</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO IMPLANT FIRMLY IN THE CHILDREN OF THIS COMMUNITY THE IDEALS OF GOOD SPORTSMANSHIP, HONESTY, LOYALTY, COURAGE AND RESPECT FOR AUTHORITY SO THAT THEY MAY BE WELL ADJUSTED, STRONGER AND HAPPIER CHILDREN AND WILL GROW TO BE GOOD, HEALTHY AND TRUSTWORTHY CITIZENS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ORGANIZE AND SUPPORT LEAGUE TEAMS, GAMES, AND EVENTS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>68993</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ORGANIZE AND SUPPORT LEAGUE TEAMS, GAMES, AND EVENTS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>15865</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>84858</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAYLA VIRAMONTES</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAKE FRAY</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDSEY SKONES</PersonNm>
        <TitleTxt>SECRETARY/CO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURA KENT</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID SKONES</PersonNm>
        <TitleTxt>BASEBALL DIV</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KORY VOSS</PersonNm>
        <TitleTxt>SOFTBALL DIV</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>REBEKAH RAFTERY</PersonNm>
        <TitleTxt>CONCESSION D</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESSE CALVERT</PersonNm>
        <TitleTxt>FIELDS DIREC</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEREMY LOGUE</PersonNm>
        <TitleTxt>EQUIP/UNIFOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RUSTY ALLEN</PersonNm>
        <TitleTxt>COACHING DIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN DIRKSEN</PersonNm>
        <TitleTxt>SAFETY COORD</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BROOKE FIELD</PersonNm>
        <TitleTxt>LEAGUE LIAIS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</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>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OR</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>LAURA KENT</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 181</AddressLine1Txt>
          <CityNm>GRESHAM</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97030</ZIPCd>
        </USAddress>
        <PhoneNum>5038660028</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="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>61121</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>36421</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>34843</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40360</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>78061</CurrentTaxYearAmt>
        <TotalAmt>250806</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>61121</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>36421</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>34843</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40360</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>78061</CurrentTaxYearAmt>
        <TotalAmt>250806</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>250806</PublicSupportTotal170Amt>
      <TotalSupportAmt>250806</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>271136</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>FUNDRAISER</Event1Nm>
        <GrossReceiptsEvent1Amt>27445</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>27445</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>12901</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>27445</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>27445</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>12901</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>12901</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>14544</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CONCESSIONS COST OF GOODS SOLD 7,382 TOURNAMENTS COST OF GOODS SOLD 5,461 EXPENSES ADMIN EXPENSE 497 BOARD MEETINGS 229 DUES 8,425 EQUIPMENT 6,586 FIELD EXPENSES 11,539 UNIFORMS 23,727 LICENSES AND PERMITS 50 SAFETY 1,668 SPONSORSHIP EXP 500 TOTAL 66,064</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO IMPLANT FIRMLY IN THE CHILDREN OF THIS COMMUNITY THE IDEALS OF GOOD SPORTSMANSHIP, HONESTY, LOYALTY, COURAGE AND RESPECT FOR AUTHORITY SO THAT THEY MAY BE WELL ADJUSTED, STRONGER AND HAPPIER CHILDREN AND WILL GROW TO BE GOOD, HEALTHY AND TRUSTWORTHY CITIZENS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZE AND SUPPORT LEAGUE TEAMS, GAMES, AND EVENTS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>