﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-31T14:50:52-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>582062176</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WAG CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>375 GAINES SCHOOL ROAD</AddressLine1Txt>
        <CityNm>ATHENS</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30605</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>920549982</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SHELL TO SHORE INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SHEL</BusinessNameControlTxt>
      <PhoneNum>6784637600</PhoneNum>
      <USAddress>
        <AddressLine1Txt>115 E HANCOCK AVE 682</AddressLine1Txt>
        <CityNm>ATHENS</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30601</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ERIN WILSON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6784637600</PhoneNum>
      <SignatureDt>2024-10-28</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOHN GILES CPA</PreparerPersonNm>
      <PTIN>P01931288</PTIN>
      <PhoneNum>7065465856</PhoneNum>
      <PreparationDt>2024-10-31</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <InitialReturnInd>X</InitialReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>57891</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>42061</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>13</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="25215" referenceDocumentId="RetDoc3">6254</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>6254</SpecialEventsDirectExpensesAmt>
      <GrossSalesOfInventoryAmt>9563</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>6179</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>3384</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>45458</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>5456</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>5997</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>842</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>28535</OtherExpensesTotalAmt>
      <TotalExpensesAmt>40830</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4628</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>11500</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>19780</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>35908</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <EOYAmt>24718</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>11500</BOYAmt>
        <EOYAmt>11190</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>11500</BOYAmt>
        <EOYAmt>35908</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>11500</BOYAmt>
        <EOYAmt>35908</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PRESERVE THE OCEAN AND SHORELINE BY RECYCLING OYSTER SHELLS AND RETURNING THEM TO THEIR NATURAL HABITAT.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OYSTER SHELL RECYCLING PLAYS A PIVOTAL ROLE IN HELPING CREATE MANY TYPES OF INTERTIDAL STRUCTURES TO HELP COMBAT RISING SEA LEVELS AND HELP PROLIFERATE ALL TYPES OF SEA LIFE. THE MORE OYSTER SHELLS WE RECYCLE AND RETURN TO THE OCEAN, THE MORE OF OUR SHORELINE AND OCEAN WE CAN HELP PRESERVE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>53262</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>53262</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIN WILSON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HUNT REVELL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TYLER LESLIE</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MALCOM PROVOST</PersonNm>
        <TitleTxt>COORDINATOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>5456</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>ERIN WILSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>115 E HANCOCK AVE 682</AddressLine1Txt>
          <CityNm>ATHENS</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30601</ZIPCd>
        </USAddress>
        <PhoneNum>6784637600</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="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearAmt>42061</CurrentTaxYearAmt>
        <TotalAmt>42061</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearAmt>42061</CurrentTaxYearAmt>
        <TotalAmt>42061</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>42061</PublicSupportTotal509Amt>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearAmt>2397</CurrentTaxYearAmt>
        <TotalAmt>2397</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearAmt>44458</CurrentTaxYearAmt>
        <TotalAmt>44458</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.94610</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>SHELLFEST</Event1Nm>
        <GrossReceiptsEvent1Amt>31469</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>25215</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>6254</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>6254</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>31469</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>25215</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>6254</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>6254</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>6254</DirectExpenseSummaryEventsAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 897 OFFICE EXPENSES 399 INFORMATION TECHNOLOGY 120 TRAVEL 5,814 INSURANCE 7,227 EQUIPMENT RENTAL 1,361 LICENSES 801 MATERIALS &amp; SUPPLIES 103 MEALS 1,404 REPAIRS 419 SMALL TOOLS 268 VEHICLE EXPENSES 7,422 NON-INVESTMENT DEPRECIATION 2,300 TOTAL 28,535</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR YEAR ADJUSTMENT 19,780</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>PREPAID EXPENSES AND DEFERRED CHARGES 0 1,990 2014 FORD F-150XLT 11,500 11,500 LESS ACCUMULATED DEPRECIATION 0 2,300 TOTAL 11,500 11,190</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PRESERVE THE OCEAN AND SHORELINE BY RECYCLING OYSTER SHELLS AND RETURNING THEM TO THEIR NATURAL HABITAT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>OYSTER SHELL RECYCLING PLAYS A PIVOTAL ROLE IN HELPING CREATE MANY TYPES OF INTERTIDAL STRUCTURES TO HELP COMBAT RISING SEA LEVELS AND HELP PROLIFERATE ALL TYPES OF SEA LIFE. THE MORE OYSTER SHELLS WE RECYCLE AND RETURN TO THE OCEAN, THE MORE OF OUR SHORELINE AND OCEAN WE CAN HELP PRESERVE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>