﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-23T12:45:03-00:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>810690239</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Kathryn M Abraham CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1416 Ashley River Rd</AddressLine1Txt>
        <CityNm>Charleston</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29407</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>576021134</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>The Exchange Club of Isle of Palms SC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>EXCH</BusinessNameControlTxt>
      <PhoneNum>8642305042</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 314</AddressLine1Txt>
        <CityNm>Isle of Palms</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29451</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Drew Ross</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>8642305042</PhoneNum>
      <SignatureDt>2024-10-23</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Kathryn M Abraham</PreparerPersonNm>
      <PTIN>P01476853</PTIN>
      <PhoneNum>8434942305</PhoneNum>
      <PreparationDt>2024-10-23</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="990EZ" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <GroupExemptionNum>1097</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>iopexchange.org</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>157544</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>14018</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>63629</MembershipDuesAmt>
      <OtherRevenueTotalAmt>79897</OtherRevenueTotalAmt>
      <TotalRevenueAmt>157544</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>42851</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>652</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>85083</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>59529</OtherExpensesTotalAmt>
      <TotalExpensesAmt>188115</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-30571</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>148785</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>118214</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>148785</BOYAmt>
        <EOYAmt>118214</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>148785</BOYAmt>
        <EOYAmt>118214</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>148785</BOYAmt>
        <EOYAmt>118214</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To promote community service</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Transfer to the Isle of Palms Community Corp</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>42851</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>42851</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>42851</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Drew Ross</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>010.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Alice Bova</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>010.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Carol Truslow</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>010.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Taylor Gee</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>010.00</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>
        <PersonNm>Taylor Gee</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO Box 314</AddressLine1Txt>
          <CityNm>Isle of Palms</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29451</ZIPCd>
        </USAddress>
        <PhoneNum>8642305042</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <Form720FiledInd>false</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>38126</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>38126</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>38126</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>38126</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>38126</PublicSupportTotal170Amt>
      <TotalSupportAmt>38126</TotalSupportAmt>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>38125</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>39616</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>35536</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>41316</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63629</CurrentTaxYearAmt>
        <TotalAmt>218222</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>38125</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>39616</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>35536</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>41316</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63629</CurrentTaxYearAmt>
        <TotalAmt>218222</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>218222</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>38125</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>39616</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>35536</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>41316</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63629</CurrentTaxYearAmt>
        <TotalAmt>218222</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <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="990O" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8, Other Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>Rental of Property 67,586</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8, Other Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>Dinner/Bar Income 6,311</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8, Other Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>Social and Community Events 4,798</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8, Other Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>Monthly Meetings 1,202</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10, Grants Paid</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity , Grantee IOPCC PO Box 314 Isle of Palms SC 29451, Cash Grant 42,851, Relationship</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Meals and entertainment 11,240</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies 2,448</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Telephone 813</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance 14,900</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Dues transfers to National 16,891</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Miscellaneous Expenses 7,371</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Memorials/Donations 1,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>District Dues 4,103</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Supplies 763</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>