﻿<?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>2024-08-09T17:10:05-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>833688494</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Daniel R Moore CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>10414 Olive St</AddressLine1Txt>
        <CityNm>Temple City</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91780</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>923074544</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ORANGE COUNTY RECREATION AND EDUCATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>COLLECTIVE</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ORAN</BusinessNameControlTxt>
      <PhoneNum>7144625201</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5762 BOLSA AVE 100</AddressLine1Txt>
        <CityNm>HUNTINGTON BEACH</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92649</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DIEGO KEISMAN</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2024-08-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Daniel Moore</PreparerPersonNm>
      <PTIN>P00293381</PTIN>
      <PhoneNum>6262428345</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="23017517" softwareVersionNum="2023v5.1">
      <InitialReturnInd>X</InitialReturnInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>67981</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>67980</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>1</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>67981</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>88880</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1500</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>13393</OtherExpensesTotalAmt>
      <TotalExpensesAmt>103773</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-35792</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesEOYAmt>-35792</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <EOYAmt>67380</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>88</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>67468</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>103260</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>-35792</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To run destination exploration clubs like cooking, nature, arts, music and sports. To run friendtorship tutoring services and parent coaching.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COMMUNITY ENGAGEMENT AND FRIENDSHIP OUTREACHThe goal of the overall Project is to provide a total of seven (7) training classes. All seven coaching classes were completed by the end of the last reporting period. - These Parent Support/Community Coaching classes encompassed exciting sessions that offer parents and the community a space to grow and learn with experts who specialize in wellness, self-care, play, and education. - The sessions foster goal achievement related to parenting. - In this non-judgmental setting, the coaches use psychoeducation and evidence-based strategy to navigate familial issues related to children.offered training classes to benefit the community and support the families in an interactive setting. - Continue collaborations and partnerships with organization such as Autism Resource Mom, WeBreak Hip-Hop Dance Company, and Help Me Grow,These included: Homeschooling 101, Trauma informed parenting, Parenting self care, Act like a parent, Why attachment matters: caregiving from the start, The foundations of ABA a caregiver survival guide, and Making sense of behavior. The goal has always been to raise the level of awareness and create beneficial sessions in that parents, caregivers, and the community who need assistance to increase family functioning and improve communication. - This includes the ability for families and individuals to access the content at a later time. 66 Individuals were served during the year. A total of 88 community engagements were completed. These events offered on a monthly basis utilizing community partnerships, industry experts, and other non/for profit events for Progress Reports 1 &amp; 2 (April 1, 2023 - September 30, 2023). - The Project fostered partnerships with other organizations such as Autism Resource Mom, WeBreak Hip-Hop Dance Company, and Help Me Grow provide support systems that encourage continuous growth and meeting/exceeding each other's goals. - Established communication between community partners. The goals of each partner are best met through their work with one another. - These Parent Support/Community Coaching classes offered sessions parents and the community a space to grow and learn with experts who specialize in wellness, self-care, play, and education. - The sessions foster goal achievement related to parenting. - In this non-judgmental setting, the coaches use psychoeducation and evidence-based strategy to navigate familial issues related to children. The Project goal offered all inclusive programs that include, but are not limited to promoting fun learning environments, affect positive change, and create opportunities for improvement in the community. - The Project committed to ensuring that outreach incorporates all Orange County community members providing access to events that promote a better way of life, interactive socialization with individuals/families from varying backgrounds and demographics. - This engagement also allows citizens to build and sustain cohesive communities and provides the Project an arena to better understand and serve the needs of the community. - Additionally, through the Project's community engagement leads to improved outcomes for the underprivileged or undeserved community members of the community, and is a driving factor in social transformation. 66 people attended the outreach and community engagements.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>47023</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EDUCATION AND TRAININGThe target goal consists of 16 training classes per each staff member. - The personnel training and development program is important; every skill requires regular practice; knowledge of industry changes is fundamental; and the introduction of new skills, ideas, concepts, and program understandings (e.g., Preventing, Identifying, and Responding to Abuse and Neglect).- The Project relied E-Learning which offers flexible employee training opportunities via video and audio, allowing the staff to access classes from remote locations. 102 classes were completed.The target goal consisted of four (4) staff members attending each of the 16 training courses. - Each course offers an assessment during the course and after the completion of the class which includes a certificate of completion. - The course does not have a fast forward feature and hence, the staff is unable to skip or allude to any segment of the course.The plan was to also include team building Team Building and Engagement; People &amp; Culture Opportunities; Inclusion, Equity, Access and Diversity Initiatives. - Additional opportunities for specific training regarding children and adolescents with I/DD are also viable and included. 8 classes were completed. Parent Support/Community Coaching offered parents, caregivers and the community a space to grow and learn with experts who specialize in wellness, self-care, play, and education. - The sessions foster goal achievement related to parenting and care giving. - In this non-judgmental setting, the coaches use psychoeducation and evidence-based strategy to navigate familial issues related to children, parenting, and community support. - The sessions are beneficial to parents, caregivers, and the community who need assistance to increase family functionality and improve communication. 66 community members completed the training.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>47023</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>94046</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DESTINI KULIK</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DIEGO KEISMAN</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUNE MOETULUI</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RENEE KEISMAN</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>DIEGO KEISMAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>5762 BOLSA AVE</AddressLine1Txt>
          <CityNm>HUNTING BEACH</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92649</ZIPCd>
        </USAddress>
        <PhoneNum>7144625201</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="23017517" softwareVersionNum="2023v5.1">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <TotalAmt>0</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>0</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearAmt>1</CurrentTaxYearAmt>
        <TotalAmt>1</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>1</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017517" softwareVersionNum="2023v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising and Promotion $684</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1005</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel $522</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTRACT SERVICE $5156</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>REIMBURESEMENTS $2138</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>INSTRUCTOR MATERIALS $1772</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>BUSINESS LICENSES $1616</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>OUTING EXPENSE $1377</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>WORKSHOP SUPPLIES $127</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK CHARGES $1</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1011</FormAndLineReferenceDesc>
        <ExplanationTxt>Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $88</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $2142</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1008</FormAndLineReferenceDesc>
        <ExplanationTxt>Unsecured Notes and Loans Payable - Beginning $0 Unsecured Notes and Loans Payable - Ending $101118</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>late filing and closing corporation</FormAndLineReferenceDesc>
        <ExplanationTxt>Filing the form lateThe ORANGE COUNTY RECREATION AND EDUCATION COLLECTIVE (OCREC) was formed in 2023 and began operations 2023. The board of directors is new to the filing requirements of an exempt organization so this 2023 990EZ has been filed late. A Certified Public Accountant who specialized in exempt organizations has been hired and will guide the OCREC in completing all fillings on time. We ask that no penalties be applied to the late filing. We will file the 2024 form on time. Closing the corporationThe board of directors of ORANGE COUNTY RECREATION AND EDUCATION COLLECTIVE has determined to wind down and close the corporation as revenues were not received as planned. The board of directors is planning to close the corporation during the 2024 year.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>