<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-09T11:11:17-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>271393390</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COTTRELL TAX &amp; ACCOUNTING LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5633 NAPLES BLVD</AddressLine1Txt>
        <CityNm>NAPLES</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34109</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>814197894</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WINDSTAR CLUB CHARITABLE FOUNDATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>WIND</BusinessNameControlTxt>
      <PhoneNum>2397753400</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1700 WINDSTAR BLVD C/O JOHN YETTER</AddressLine1Txt>
        <CityNm>NAPLES</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34112</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOHN YETTER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2397753400</PhoneNum>
      <SignatureDt>2024-02-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JOHN</PersonFirstNm>
        <PersonLastNm>YETTER</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TODD S MATHURIN</PreparerPersonNm>
      <PTIN>P02050482</PTIN>
      <PhoneNum>2394494881</PhoneNum>
      <PreparationDt>2024-02-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>42130</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>42125</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>5</InvestmentIncomeAmt>
      <TotalRevenueAmt>42130</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>42000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>96</FeesAndOtherPymtToIndCntrctAmt>
      <TotalExpensesAmt>42096</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>34</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>8029</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>8063</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>51313</BOYAmt>
        <EOYAmt>25899</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>114248</BOYAmt>
        <EOYAmt>24164</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>165561</BOYAmt>
        <EOYAmt>50063</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>157532</BOYAmt>
        <EOYAmt>42000</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>8029</BOYAmt>
        <EOYAmt>8063</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>WE SEEK TO ENRICH THE LIVES OF FAMILIES IN OUR BAYSHORE (EAST NAPLES, FL) COMMUNITY BY PROVIDING FUNDS TO LOCAL CHARITIES THAT MAKE OPPUORTUNITIES AVAILABLE TO THEIR CHILDREN THAT ARE NOT NORMALLY WITHIN THEIR REACH.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GRANT TO THE SHELTER FOR ABUSED WOMEN &amp; CHILDREN TO FUND PART OF THE SALARY FOR AN ON-SITE CHILD ADVOCATE. THERE ARE UPWARDS OF 20 CHILDREN AGES 6 MONTHS TO 5 YEARS OLD WHO ARE CARED FOR BY THIS ADVOCATE.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>8000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>8000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GRANT TO THE BOYS &amp; GIRLS CLUB OF COLLIER COUNTY TO FUND SCHOLARSHIPS FOR CHILDREN FROM AVALALON AND SHADOWLAWN ELEMENTARY SCHOOLS. APPROXIMATELTY 50 CHILDREN RECEIVE THESE SCHOLARSHIPS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>8000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>8000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GRANT TO HARRY CHAPIN FOOD BANK OF SW FL TO FUND MOBILE FOOD PANTRIES IN THE BAYSHORE AREA. OVER 1000 AREA CHILDREN ARE SERVED UNDER THIS PROGRAM.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>8000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>8000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>IN ADDITION TO THE GRANTS IDENTIFIED IN POART III, WE ALSO MADE THE FOLLOWING GRANTS IN 2022: 5,000 TO BOOKS FOR COLLIER KIDS, TO PROVIDE NEW BOOKS TO CCHILDREN IN NEED. 5,000 TO LITERACY VOLUNTEERS OF COLLIER COUNTY, TO HELP FUND ITS CHILDREN &amp; PARENTS READING TOGETHER PROGRAM. 8,000 TO COLLIER COMMUNITY FOUNDATIONS "MEALS OF HOPE" TO HELP THE COMMUNITY END HUNGER.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>18000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>18000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>42000</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT EITEL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARILYN WEINSHEL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN YETTER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONNA WATSON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KENNETH ASSAL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>WINDSTAR CLUB INCORPORATED</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>1700 WINDSTAR BLVD</AddressLine1Txt>
          <CityNm>NAPLES</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>34112</ZIPCd>
        </USAddress>
        <PhoneNum>2397753400</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="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>42125</CurrentTaxYearAmt>
        <TotalAmt>42125</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>42125</CurrentTaxYearAmt>
        <TotalAmt>42125</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>42125</PublicSupportTotal170Amt>
      <TotalSupportAmt>42125</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>5</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: SHELTER FOR ABUSED WOMEN ADDRESS: PO BOX 10102 NAPLES, FL 34101 CASH CONTRIBUTION: 8,000 NAME: BOYS AND GIRLS CLUB OF COLLIER COUN ADDRESS: 7500 DAVIS BLVD NAPLES, FL 34104 CASH CONTRIBUTION: 8,000 NAME: HARRY CHAPIN FOOD BANK ADDRESS: 3760 FOWLER ST FORT MYERS, FL 33901 CASH CONTRIBUTION: 8,000 NAME: COLLIER COMMUNITY FOUNDATION ADDRESS: 2221 CORPORATION BLVD NAPLES, FL 34109 CASH CONTRIBUTION: 8,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>PLEDGES RECEIVABLE 114,248 24,164 TOTAL 114,248 24,164</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 29,532 0 GRANTS PAYABLE 128,000 42,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>WE SEEK TO ENRICH THE LIVES OF FAMILIES IN OUR BAYSHORE (EAST NAPLES, FL) COMMUNITY BY PROVIDING FUNDS TO LOCAL CHARITIES THAT MAKE OPPUORTUNITIES AVAILABLE TO THEIR CHILDREN THAT ARE NOT NORMALLY WITHIN THEIR REACH.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>IN ADDITION TO THE GRANTS IDENTIFIED IN POART III, WE ALSO MADE THE FOLLOWING GRANTS IN 2022: 5,000 TO BOOKS FOR COLLIER KIDS, TO PROVIDE NEW BOOKS TO CCHILDREN IN NEED. 5,000 TO LITERACY VOLUNTEERS OF COLLIER COUNTY, TO HELP FUND ITS CHILDREN &amp; PARENTS READING TOGETHER PROGRAM. 8,000 TO COLLIER COMMUNITY FOUNDATIONS "MEALS OF HOPE" TO HELP THE COMMUNITY END HUNGER.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
