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    <ReturnTs>2024-08-14T11:39:44-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>BOUCHER ACCOUNTING AND TAX SERVICES INC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>1756 LASKIN RD STE 105</AddressLine1Txt>
        <CityNm>VIRGINIA BEACH</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23454</ZIPCd>
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        <BusinessNameLine1Txt>VIRGINIA BEACH LIFEGUARD ASSOC INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VIRG</BusinessNameControlTxt>
      <PhoneNum>7577240010</PhoneNum>
      <USAddress>
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        <CityNm>VIRGINIA BEACH</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23451</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GARY FELCH</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7577240010</PhoneNum>
      <SignatureDt>2024-08-05</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
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      <PreparerPersonNm>DAWN WYATT</PreparerPersonNm>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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        <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
        <GrossProfitRevAndExpnssAmt referenceDocumentId="SalesOfInventoryList-01" referenceDocumentName="SalesOfInventorySchedule">0</GrossProfitRevAndExpnssAmt>
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        <LegalFeesRevAndExpnssAmt>0</LegalFeesRevAndExpnssAmt>
        <AccountingFeesRevAndExpnssAmt>1592</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>1592</AccountingFeesChrtblPrpsAmt>
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        <TaxesRevAndExpnssAmt>0</TaxesRevAndExpnssAmt>
        <DeprecAndDpltnRevAndExpnssAmt>0</DeprecAndDpltnRevAndExpnssAmt>
        <TravConfMeetingRevAndExpnssAmt>14324</TravConfMeetingRevAndExpnssAmt>
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        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule-01" referenceDocumentName="AmortizationSchedule OtherExpensesSchedule">132013</OtherExpensesRevAndExpnssAmt>
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        <TotOprExpensesDsbrsChrtblAmt>16943</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>36000</ContriPaidRevAndExpnssAmt>
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        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
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        <TotalExpensesDsbrsChrtblAmt>52943</TotalExpensesDsbrsChrtblAmt>
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        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
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      <Form990PFBalanceSheetsGrp>
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        <SavAndTempCashInvstEOYAmt>123845</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>123845</SavAndTempCashInvstEOYFMVAmt>
        <RcvblFromOfficersEOYAmt>0</RcvblFromOfficersEOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt>0</OtherNtsAndLoansRcvblEOYAmt>
        <LandBldgInvestmentsEOYAmt>0</LandBldgInvestmentsEOYAmt>
        <OtherInvestmentsEOYAmt>0</OtherInvestmentsEOYAmt>
        <LandEOYAmt>0</LandEOYAmt>
        <OtherAssetsBOYAmt>0</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt>0</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt>0</OtherAssetsEOYFMVAmt>
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        <TotalAssetsEOYAmt>123845</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>123845</TotalAssetsEOYFMVAmt>
        <LoansFromOfficersEOYAmt>0</LoansFromOfficersEOYAmt>
        <MortgagesAndNotesPayableEOYAmt>0</MortgagesAndNotesPayableEOYAmt>
        <OtherLiabilitiesBOYAmt>0</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt>0</OtherLiabilitiesEOYAmt>
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        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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        <NoDonorRstrNetAssestsEOYAmt>41583</NoDonorRstrNetAssestsEOYAmt>
        <DonorRstrNetAssetsBOYAmt>68006</DonorRstrNetAssetsBOYAmt>
        <DonorRstrNetAssetsEOYAmt>82262</DonorRstrNetAssetsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>81450</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>123845</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>81450</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>123845</TotalLiabilitiesNetAstEOYAmt>
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      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>81450</TotNetAstOrFundBalancesBOYAmt>
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      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>0</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>0</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
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        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>GARY FELCH</IndividualWithBooksNm>
        <PhoneNum>7577240010</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1145 BIRDNECK LAKE DRIVE</AddressLine1Txt>
          <CityNm>VIRGINIA BEACH</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23451</ZIPCd>
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        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
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        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
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        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
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        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
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        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>TOM GILL</PersonNm>
          <USAddress>
            <AddressLine1Txt>GANNET RUN</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23451</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DAVID DIERSTEIN</PersonNm>
          <USAddress>
            <AddressLine1Txt>211 6TH ST</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23461</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>GARY FELCH</PersonNm>
          <USAddress>
            <AddressLine1Txt>1145 BIRDNECK LAKE DRIVE</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23451</ZIPCd>
          </USAddress>
          <TitleTxt>TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
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          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JULIE RAMSEY</PersonNm>
          <USAddress>
            <AddressLine1Txt>920 CARDINAL RD</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23451</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>HOSTED OR ATTENDED VARIOUS COMPETITIONS WHICH BENEFIT ORGANIZATIONS SUCH AS THE U.S. LIFESAVING ASSOCIATION, ATLANTIC LIFE SAVING ASSOCIATION, SCHOOLS, AND VIRGINIA PARKS.</Description1Txt>
        <Expenses1Amt>114818</Expenses1Amt>
        <Description2Txt>THE ASSOCIATION MEMBERS ARE VOLUNTEERS WHO PROVIDE INSTRUCTIONS ON TOPICS OF BEACH AND WATER SAFETY. THESE VOLUNTEERS TRAVEL TO VARIOUS SCHOOLS AND SURF CAMPS.</Description2Txt>
        <Expenses2Amt>14511</Expenses2Amt>
        <Description3Txt>SCHOLARSHIPS WERE AWARDED TO FORMER LIFEGUARDS PURSUING DEGREE IN A MEDICALLY RELATED FIELD.</Description3Txt>
        <Expenses3Amt>36000</Expenses3Amt>
        <Description4Txt>DONATIONS WERE MADE TO VARIOUS LOCAL ORGANIZATIONS RELATED TO PRESERVATION OF COASTAL COMMUNITY HISTORY,ENCOURAGEMENT OF WATER SPORTS AND ORGANIZATIONS PROMOTING DISEASE AWARENESS.</Description4Txt>
        <Expenses4Amt>0</Expenses4Amt>
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        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
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        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
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        <TotalTaxAmt>0</TotalTaxAmt>
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        <DistributableBeforeDedAmt>0</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
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        <ExpensesAndContributionsAmt>52943</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>52943</QualifyingDistributionsAmt>
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      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>94997</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>85444</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>6371</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>17869</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>50781</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>255462</TotalExcessDistributionCyovAmt>
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        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
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        <TotalCorpusAmt>308405</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
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        <Taxable2Amt>0</Taxable2Amt>
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        <ShareholderManagerNm>NONE</ShareholderManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>JULES BOURGEOIS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2624 TARKILL RUN</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23452</ZIPCd>
          </RecipientUSAddress>
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          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
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        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>JILL LESSMAN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>213 57TH ST</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23451</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>3000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CAROLINE MORGAN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2404 HAVERSHAM CLOSE</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23454</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>1500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>DANIEL CUNNANE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>320 26TH ST</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23451</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>4500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CARLEY HILL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>713 NORMAN WAY</AddressLine1Txt>
            <CityNm>CHESAPEAKE</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23322</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>3500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>BEN BERMUDEZ</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>904 HODGES PLACE</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23464</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>3500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>EVAN RUDDOCK</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2217 SCALLOP ROAD</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23451</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>3500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ABIGAIL FEDOROWICZ</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>4748 DAWES CT</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23455</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>COLBY CHAMBERLIN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1801 FOXHOUND LAND</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23454</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>1500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CARSON CALDOW</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>112 INDIAN AVE</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23451</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>1500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CAITLYN MOORE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1831 MONET CT</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23453</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCH0LARSHIP</GrantOrContributionPurposeTxt>
          <Amt>4500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>HUNTER BARAKEY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>901 MEDITERRANEAN AVE</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23451</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCH0LARSHIP</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>COLIN MAMARIL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>3224 QUEENSBURY DR</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23452</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCH0LARSHIP</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>36000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <ProgramServiceRevenueDtl>
          <Desc>Jr. Lifeguard Camp</Desc>
          <RelatedOrExemptFunctionIncmAmt>20000</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>Swim Series</Desc>
          <RelatedOrExemptFunctionIncmAmt>40000</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>Regional Competition</Desc>
          <RelatedOrExemptFunctionIncmAmt>0</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>National Competition</Desc>
          <RelatedOrExemptFunctionIncmAmt>103000</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <MembershipDuesAndAssmntGrp>
          <RelatedOrExemptFunctionIncmAmt>9500</RelatedOrExemptFunctionIncmAmt>
        </MembershipDuesAndAssmntGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>9</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>172509</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>172509</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>1A</LineNumberTxt>
          <RelationshipStatementTxt>JR. LIFEGUARD CAMP IS THE PRIMARY MEANS BY WHICH THE ASSOCIATION ACCOMPLISHES ITS EDUCATIONAL AND TRAINING PURPOSE</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>2</LineNumberTxt>
          <RelationshipStatementTxt>DUES ARE COLLECTED IN ORDER TO ENGENDER AN ATTITUDE OF DEDICATION AND COMMITMNENT TO THE ORGANIZATION AMONG MEMBERS</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>1B-C</LineNumberTxt>
          <RelationshipStatementTxt>SPECIAL EVENTS ARE HELD SEVERAL TIMES THROUGHOUT THE YEAR TO UNITE AREA COMPETITORS AND PROVIDE AN OPPORTUNITY FOR THE DEMONSTRATION OF REGIONAL TALENT.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="IRS990ScheduleB-01">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>PHILIP O GEIB FOUNDATION</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>2084 TAZEWELL ROAD</AddressLine1Txt>
          <CityNm>VIRGINIA BEACH</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23455</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>50250</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule-01">
      <OtherExpensesScheduleGrp>
        <Desc>DUES</Desc>
        <RevenueAndExpensesPerBooksAmt>7480</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>7480</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CREDIT CARD FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>389</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>389</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EQUIPMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>330</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>329</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>2000</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>2000</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REGIONAL COMPETITION</Desc>
        <RevenueAndExpensesPerBooksAmt>7019</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>7019</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>JR. LIFEGUARD EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>13317</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>13317</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SWIM SERIES EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>7878</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>7878</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>NATIONAL EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>85597</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>85597</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANQUEST EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>8003</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>8003</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2-01">
      <OtherIncomeDetail>
        <Desc>MEMBERSHIP DUES</Desc>
        <RevenueAndExpensesPerBooksAmt>9500</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>2020</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>JR. LIFEGUARD CAMPS</Desc>
        <RevenueAndExpensesPerBooksAmt>20000</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>5489</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>SWIM SERIES RACES</Desc>
        <RevenueAndExpensesPerBooksAmt>40000</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>16604</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>USLA NATIONAL CHAMPIONSHIP</Desc>
        <RevenueAndExpensesPerBooksAmt>103167</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>17569</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <SalesOfInventoryList documentId="SalesOfInventoryList-01">
      <InventorySaleGrp>
        <CategoryTxt>GROSS FUNDRAISING SALES</CategoryTxt>
        <GrossSalesAmt>0</GrossSalesAmt>
        <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
        <NetAmt>0</NetAmt>
      </InventorySaleGrp>
    </SalesOfInventoryList>
  </ReturnData>
</Return>