<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-28T13:34:16-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>841186462</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>L &amp; L TAX SERVICE INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1017 SOUTH BOULDER ROAD SUITE E-2</AddressLine1Txt>
        <CityNm>LOUISVILLE</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80027</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>263751555</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROCKY MOUNTAIN HYPERBARIC ASSOC FOR</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>BRAIN INJURIES</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROCK</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>225 W SOUTH BOULDER ROAD RM 101</AddressLine1Txt>
        <CityNm>LOUISVILLE</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80027</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>EDDIE GOMEZ</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3034424124</PhoneNum>
      <SignatureDt>2024-05-27</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>EDDIE</PersonFirstNm>
        <PersonLastNm>GOMEZ</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>EDWARD G WOLF</PreparerPersonNm>
      <PTIN>P00658524</PTIN>
      <PhoneNum>3036658422</PhoneNum>
      <PreparationDt>2024-05-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="2" softwareId="23017709" referenceDocumentId="3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="1">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>62451</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>62330</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>121</InvestmentIncomeAmt>
      <TotalRevenueAmt>62451</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>780</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4498</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>23731</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>105</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>73184</OtherExpensesTotalAmt>
      <TotalExpensesAmt>102298</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-39847</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>108027</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>68180</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>107170</BOYAmt>
        <EOYAmt>68602</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>857</BOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>108027</BOYAmt>
        <EOYAmt>68602</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>422</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>108027</BOYAmt>
        <EOYAmt>68180</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SEE SCHEDULE O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SEE SHEDULE O</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>102298</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>102298</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EDDIE GOMEZ</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALYSSA NEU</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PETER SPEEK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARGAUX MANGE</PersonNm>
        <TitleTxt>SECRETARY/TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JARED PREWITT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <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>EDDIE GOMEZ</PersonNm>
        <USAddress>
          <AddressLine1Txt>225 W S BOULDER ROAD 101</AddressLine1Txt>
          <CityNm>LOUISVILLE</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80027</ZIPCd>
        </USAddress>
        <PhoneNum>3039956717</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="1" softwareId="23017709">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>55352</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>67616</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>43192</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>89521</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>62330</CurrentTaxYearAmt>
        <TotalAmt>318011</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>55352</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>67616</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>43192</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>89521</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>62330</CurrentTaxYearAmt>
        <TotalAmt>318011</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>318011</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>585</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>319</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>119</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>86</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>121</CurrentTaxYearAmt>
        <TotalAmt>1230</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>319241</TotalSupportAmt>
      <PublicSupportCY170Pct>0.99610</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99640</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="4" softwareId="23017709">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="3" softwareId="23017709">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ - PART III - ORGANIZATIONS PRIMARY EXEMPT PURPOSE</FormAndLineReferenceDesc>
        <ExplanationTxt>IS TO PROVIDE HYPERBARIC TREATMENT AND EDUCATION FOR THE BRAIN INJURED</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ - LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DEPRCIATION OF NEW CELL PHONE NOT INCLUDED IN THE PROFIT AND LOSS STATEMENT BUT LISTED IN THE BALANCE SHEET</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ - LINE 28 - STATEMENT OF PROGRAM ACCOMPLISHMENTS</FormAndLineReferenceDesc>
        <ExplanationTxt>32 VETERANS RECEIVED HBOT THROUGH OUR HEALING OUR HEROS PROGRAM. 20 VETERANS AND 1 FIRST RESPONDER RECEIVED HBOT TREATMENT. (HBOT = HYPERBARIC OXYGEN THERAPY)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ - PART I - LINE 16 OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>CLIENT ENTERTAINMENT - $326.00; CLIENT MEALS/FOOD - $159.00; GIFT CARDS FOR VETS - $9,500.00; SUPPLIES - $2,006.00; ADVERTISING - GENERRAL - $1,300.00; UTILITIES - $2,835.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ - PART I - LINE 16 OTHER EXPENSES - CONTINUED</FormAndLineReferenceDesc>
        <ExplanationTxt>DUES,FEES &amp; SUBSCRIPTIONS - $20.00; FUND RAISING - $6,297.00 DONATIONS - $45,228.00; TELECOMMUNICATIONS - $252.00; OFFICE EXPENSE - $3,544.00;</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ - PART I - LINE 16 OTHER EXPENSES - CONTINUED</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE - LIABILITY, D AND O - $1,717.00</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
