<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2023v5.0" xmlns="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-01T18:49:18Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>474634716</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>H AND R BLOCK</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>117 119 N MARKET ST</AddressLine1Txt>
        <CityNm>LISBON</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44432</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>900318893</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF BEAVER CREEK STATE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>3307307011</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 2063</AddressLine1Txt>
        <CityNm>East Liverpool</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43920</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PATRICIA SNYDER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3307307011</PhoneNum>
      <SignatureDt>2024-05-01</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>PATRICIA</PersonFirstNm>
        <PersonLastNm>SNYDER</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Kim Wilson</PreparerPersonNm>
      <PTIN>P00077767</PTIN>
      <PhoneNum>3304247530</PhoneNum>
      <PreparationDt>2024-05-01</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="5" referenceDocumentId="4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="3">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>130174</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>61164</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>903</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <GrossSalesOfInventoryAmt>21167</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>10556</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>10611</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>46940</OtherRevenueTotalAmt>
      <TotalRevenueAmt>119618</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>75</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>100</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1380</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>76962</OtherExpensesTotalAmt>
      <TotalExpensesAmt>78517</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>41101</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>293015</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>334116</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>184277</BOYAmt>
        <EOYAmt>42939</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>70689</BOYAmt>
        <EOYAmt>47638</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>38049</BOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>293015</BOYAmt>
        <EOYAmt>90577</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>293015</BOYAmt>
        <EOYAmt>90577</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO EDUCATE VISITORS ABOUT THE HISTORY OF THE PARK AND THE AREA</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TEACH VISITORS ABOUT THE BEAVER CREEK HISTORY</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAN LYON</PersonNm>
        <TitleTxt>PRESDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CINDY LYON</PersonNm>
        <TitleTxt>CORRESPONDING SECRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATRICIA SNYDER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONNA NEWBOLDBELL</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEBORAH SCIANCE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>PATRICIA SNYDER</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 2063</AddressLine1Txt>
          <CityNm>New Springfield</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44443</ZIPCd>
        </USAddress>
        <PhoneNum>3307307011</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>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearAmt>923</CurrentTaxYearAmt>
        <TotalAmt>923</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus1YearAmt>15431</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>16962</CurrentTaxYearAmt>
        <TotalAmt>32393</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus1YearAmt>15431</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>17885</CurrentTaxYearAmt>
        <TotalAmt>33316</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>33316</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus1YearAmt>1554</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>922</CurrentTaxYearAmt>
        <TotalAmt>2476</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus1YearAmt>1554</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>922</CurrentTaxYearAmt>
        <TotalAmt>2476</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus1YearAmt>16985</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>18807</CurrentTaxYearAmt>
        <TotalAmt>35792</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.93080</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.06920</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <AdjustedNetIncomeGrp>
        <NetSTCapitalGainAdjNetIncmGrp>
          <PriorYearAmt>0</PriorYearAmt>
        </NetSTCapitalGainAdjNetIncmGrp>
        <RecoveriesPYDistributionsGrp>
          <PriorYearAmt>0</PriorYearAmt>
        </RecoveriesPYDistributionsGrp>
        <OtherGrossIncomeGrp>
          <PriorYearAmt>0</PriorYearAmt>
          <CurrentYearAmt>46940</CurrentYearAmt>
        </OtherGrossIncomeGrp>
        <AdjustedGrossIncomeGrp>
          <PriorYearAmt>0</PriorYearAmt>
        </AdjustedGrossIncomeGrp>
        <DepreciationDepletionGrp>
          <PriorYearAmt>0</PriorYearAmt>
        </DepreciationDepletionGrp>
        <ProductionIncomeGrp>
          <PriorYearAmt>0</PriorYearAmt>
        </ProductionIncomeGrp>
        <OtherExpensesGrp>
          <PriorYearAmt>0</PriorYearAmt>
          <CurrentYearAmt>76962</CurrentYearAmt>
        </OtherExpensesGrp>
        <TotalAdjustedNetIncomeGrp>
          <PriorYearAmt>0</PriorYearAmt>
        </TotalAdjustedNetIncomeGrp>
      </AdjustedNetIncomeGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FRIENDS OF BEAVER CREEK</FormAndLineReferenceDesc>
        <ExplanationTxt>CLIENT HAS OTHER INCOME FOR SELF EMPLOYMENT</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <EmployeeCompensationExpln documentId="2" />
  </ReturnData>
</Return>
