﻿<?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>2024-11-06T13:20:32-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>521468067</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WIGGLESWORTHLAYTONMOYERS&amp;CHANCEPC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>306 KAY AVE</AddressLine1Txt>
        <CityNm>SALISBURY</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21801</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>261597312</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DELMARVA WRESTLING CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DELM</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>4349 KETTLEFORD DRIVE</AddressLine1Txt>
        <CityNm>SALISBURY</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21804</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>HOMER F KING III</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>4105481284</PhoneNum>
      <SignatureDt>2024-10-24</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MATTHEW P CHANCE</PreparerPersonNm>
      <PTIN>P01832481</PTIN>
      <PhoneNum>4107421121</PhoneNum>
      <PreparationDt>2024-10-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>36137</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>35889</ProgramServiceRevenueAmt>
      <OtherRevenueTotalAmt>248</OtherRevenueTotalAmt>
      <TotalRevenueAmt>36137</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3070</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>2681</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>14691</OtherExpensesTotalAmt>
      <TotalExpensesAmt>20442</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>15695</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>26394</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>42089</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>32030</BOYAmt>
        <EOYAmt>44146</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>3579</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>32030</BOYAmt>
        <EOYAmt>47725</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>5636</BOYAmt>
        <EOYAmt>5636</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>26394</BOYAmt>
        <EOYAmt>42089</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO SPONSOR AND PROMOTE A YOUTH WRESTLING TEAM FROM KINDERGARTEN THROUGH HIGH SCHOOL. IN SPONSORING THE YOUTH WRESTLING TEAM WE PROVIDE LOCAL YOUTH WRESTLERS WITH WRESTLING INSTRUCTION IN ORDER TO ALLOW THE OPPORTUNITY TO PARTICIPATE IN A COMPETITIVE WRESTLING EXPERIENCE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>WRESTLING TEAM MEMBERSHIP INCLUDED APPROXIMATELY 115 YOUTH FROM KINDERGARTEN TO HIGH SCHOOL AGE. YOUTH RECEIVED INSTRUCTION AND TRAINING IN PREPARATION FOR PARTICIPATION IN COMPETITIVE WRESTLING MATCHES. THE YOUTH HAD THE OPPORTUNITY TO PARTICIPATE IN NUMEROUS COMPETITIVE WRESTING MATCHES DURING THE YEAR.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>19532</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>19532</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HOMER F KING III</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</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>HOMER F KING III</PersonNm>
        <USAddress>
          <AddressLine1Txt>4349 KETTLEFORD DRIVE</AddressLine1Txt>
          <CityNm>SALISBURY</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21804</ZIPCd>
        </USAddress>
        <PhoneNum>4436143466</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="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>17595</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9047</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>8170</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21910</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35889</CurrentTaxYearAmt>
        <TotalAmt>92611</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>17595</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9047</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>8170</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21910</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35889</CurrentTaxYearAmt>
        <TotalAmt>92611</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>92611</PublicSupportTotal170Amt>
      <TotalSupportAmt>92611</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>58202</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MISC INCOME 248 TOTAL 248</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE 110 UNIFORMS 902 SUPPLIES AND MATERIALS 4,019 MATCH FEES 7,580 AWARDS 1,483 NON-INVESTMENT DEPRECIATION 597 TOTAL 14,691</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>13,670 17,846 LESS ACCUMULATED DEPRECIATION 13,670 14,267 620 620 LESS ACCUMULATED AMORTIZATION 620 620 TOTAL 0 3,579</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>LOAN FROM EXECUTIVE DIRECTOR 5,636 5,636</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO SPONSOR AND PROMOTE A YOUTH WRESTLING TEAM FROM KINDERGARTEN THROUGH HIGH SCHOOL. IN SPONSORING THE YOUTH WRESTLING TEAM WE PROVIDE LOCAL YOUTH WRESTLERS WITH WRESTLING INSTRUCTION IN ORDER TO ALLOW THE OPPORTUNITY TO PARTICIPATE IN A COMPETITIVE WRESTLING EXPERIENCE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>WRESTLING TEAM MEMBERSHIP INCLUDED APPROXIMATELY 115 YOUTH FROM KINDERGARTEN TO HIGH SCHOOL AGE. YOUTH RECEIVED INSTRUCTION AND TRAINING IN PREPARATION FOR PARTICIPATION IN COMPETITIVE WRESTLING MATCHES. THE YOUTH HAD THE OPPORTUNITY TO PARTICIPATE IN NUMEROUS COMPETITIVE WRESTING MATCHES DURING THE YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>