<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-10T14:53:35-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>651155416</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MENENDEZ CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>18501 PINES BLVD SUITE 337</AddressLine1Txt>
        <CityNm>PEMBROKE PINES</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33029</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>650592531</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MIAMI BEACH WATERSPORTS CENTER INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MIAM</BusinessNameControlTxt>
      <PhoneNum>3058618876</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6500 INDIAN CREEK DRIVE</AddressLine1Txt>
        <CityNm>MIAMI BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33140</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BALWANT CHEEMA</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3058618876</PhoneNum>
      <SignatureDt>2024-04-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>BALWANT</PersonFirstNm>
        <PersonLastNm>CHEEMA</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOSE MENENDEZ</PreparerPersonNm>
      <PTIN>P01027136</PTIN>
      <PhoneNum>9543744118</PhoneNum>
      <PreparationDt>2024-04-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <DoingBusinessAsName>
        <BusinessNameLine1Txt>MIAMI BEACH ROWING CLUB</BusinessNameLine1Txt>
      </DoingBusinessAsName>
      <PrincipalOfficerNm>ELAINE RODEN</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>6500 INDIAN CREEK DRIVE</AddressLine1Txt>
        <CityNm>MIAMI BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33140</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1029512</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.ROWMIAMIBEACH.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1995</FormationYr>
      <LegalDomicileStateCd>FL</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROMOTE AND DEVELOP AMATEUR WATERSPORTS COMPETITION FOR ADULTS, YOUTH, STUDENTS, AND UNDERPRIVILEGED INDIVIDUALS IN SOUTH FLORIDA. WE ALSO PROMOTE HEALTH AND ENVIRONMENTAL AWARENESS. WE PROVIDE EXERCISE AND NUTRITIONAL EDUCATION WHICH CONTRIBUTE TO A HEALTHY LIFESTYLE - CRITICAL IN TODAY'S BATTLE WITH OBESITY. ROWERS ALSO LEARN ABOUT THE IMPORTANCE OF CLEAN WATERWAYS, WITH DOLPHINS AND MANATEES AS OUR COMPANIONS. WE ARE REMINDED DAILY OF OUR COMMUNITY'S IMPACT ON MARINE LIFE. OUR TEAM PERFORMS COMMUNITY SERVICE YEAR ROUND BY PICKING UP TRASH FROM THE LOCAL WATERWAYS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>18</TotalEmployeeCnt>
      <TotalVolunteersCnt>54</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>714836</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>562510</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>367741</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>452302</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>14700</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1082577</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1029512</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>434940</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>466391</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>428767</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>511453</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>863707</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>977844</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>218870</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>51668</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>904875</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>935202</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>873093</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>851752</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>31782</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>83450</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO PROMOTE AMATEUR ROWING AND COMPETITION, PHYSICAL FITNESS AND WATER SAFETY TO YOUTH AND ADULTS IN THE COMMUNITY.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>897139</ExpenseAmt>
      <RevenueAmt>1014812</RevenueAmt>
      <Desc>THE MIAMI BEACH ROWING CLUB IS ONE OF THE TOP YOUTH PROGRAMS IN THE COUNTRY, CONSISTENTLY QUALIFYING OVER THREE HUNDRED ROWERS FOR NATIONAL AND INTERNATIONAL CHAMPIONSHIPS. TRAINING AT THE STATE OF THE ART FACILITY WITH TOP COACHES PROMOTES ROWING SKILLS, TEAM CONCEPTS, SELF-CONFIDENCE, AND TIME MANAGEMENT. OUR SUCCESSFUL PROGRAMS ALSO PROVIDE A PATHWAY TO COLLEGIATE OPPORTUNITIES. OUR ALUMNI CAN BE FOUND IN THE TOP ROWING AND ACADEMIC INSTITUTIONS ALL OVER THE COUNTRY INCLUDING HARVARD, CORNELL, PRINCETON, STANDFORD AND BOSTON UNIVERSITY. WE ARE VERY PROUD THAT ONE OF OUR FORMER ROWERS COMPETED AT THE LONDON OLYMPICS. ALL REVENUES IN EXCESS OF EXPENSES ARE RESERVED FOR ADDITIONAL PURCHASES OF EQUIPMENT THAT WILL HELP IN CONTINUING THE PROMOTION OF THESE ROWING SKILLS.</Desc>
      <TotalProgramServiceExpensesAmt>897139</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc4">false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd referenceDocumentId="RetDoc4">false</PYExcessBenefitTransInd>
      <LoanOutstandingInd referenceDocumentId="RetDoc4">true</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="RetDoc4">false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="RetDoc4">false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd referenceDocumentId="RetDoc4">false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd referenceDocumentId="RetDoc4">false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>18</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>BALWANT CHEEMA</PersonNm>
        <PhoneNum>3058618876</PhoneNum>
        <USAddress>
          <AddressLine1Txt>6500 INDIAN CREEK DRIVE</AddressLine1Txt>
          <CityNm>MIAMI BEACH</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33140</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELAINE RODEN</PersonNm>
        <TitleTxt>PRESIDENT/CH</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>80443</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BALWANT CHEEMA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SUSAN SHANE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RONALD W SHANE</PersonNm>
        <TitleTxt>CHAIRMAN EME</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>80443</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>511037</MembershipDuesAmt>
      <AllOtherContributionsAmt>51473</AllOtherContributionsAmt>
      <TotalContributionsAmt>562510</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM FEES</Desc>
        <BusinessCd>713940</BusinessCd>
        <TotalRevenueColumnAmt>367302</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>367302</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MIAMI BEACH ADABTIVE GRANT</Desc>
        <BusinessCd>713940</BusinessCd>
        <TotalRevenueColumnAmt>85000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>85000</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>452302</TotalProgramServiceRevenueAmt>
      <GrossAmountSalesAssetsGrp>
        <OtherAmt>14700</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <GainOrLossGrp>
        <OtherAmt>14700</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>14700</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>14700</RelatedOrExemptFuncIncomeAmt>
      </NetGainOrLossInvestmentsGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1029512</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>467002</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>80443</TotalAmt>
        <ProgramServicesAmt>72399</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8044</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>313705</TotalAmt>
        <ProgramServicesAmt>284578</ProgramServicesAmt>
        <ManagementAndGeneralAmt>29127</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>26397</TotalAmt>
        <ProgramServicesAmt>23757</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2640</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>45846</TotalAmt>
        <ProgramServicesAmt>41261</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4585</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>11475</TotalAmt>
        <ManagementAndGeneralAmt>11475</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>3323</TotalAmt>
        <ProgramServicesAmt>3323</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>18474</TotalAmt>
        <ProgramServicesAmt>11807</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6667</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>50352</TotalAmt>
        <ProgramServicesAmt>45308</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5044</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>146553</TotalAmt>
        <ProgramServicesAmt>146553</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>1280</TotalAmt>
        <ProgramServicesAmt>1187</ProgramServicesAmt>
        <ManagementAndGeneralAmt>93</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>105200</TotalAmt>
        <ProgramServicesAmt>94680</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10520</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>28054</TotalAmt>
        <ProgramServicesAmt>27663</ProgramServicesAmt>
        <ManagementAndGeneralAmt>391</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS AND MAINTENANCE</Desc>
        <TotalAmt>84081</TotalAmt>
        <ProgramServicesAmt>84081</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BANK AND CREDIT CARD FEES</Desc>
        <TotalAmt>25619</TotalAmt>
        <ProgramServicesAmt>25382</ProgramServicesAmt>
        <ManagementAndGeneralAmt>237</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TELEPHONE AND INTERNET</Desc>
        <TotalAmt>18818</TotalAmt>
        <ProgramServicesAmt>16936</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1882</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROGRAM SUPPLIES</Desc>
        <TotalAmt>15478</TotalAmt>
        <ProgramServicesAmt>15478</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>2746</TotalAmt>
        <ProgramServicesAmt>2746</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>977844</TotalAmt>
        <ProgramServicesAmt>897139</ProgramServicesAmt>
        <ManagementAndGeneralAmt>80705</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>427089</BOYAmt>
        <EOYAmt>419013</EOYAmt>
      </CashNonInterestBearingGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>115000</BOYAmt>
        <EOYAmt>45000</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <AccountsReceivableGrp>
        <BOYAmt>14612</BOYAmt>
        <EOYAmt>19957</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>12105</BOYAmt>
        <EOYAmt>13503</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>1491579</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1059850</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>306684</BOYAmt>
        <EOYAmt>431729</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>29385</BOYAmt>
        <EOYAmt>6000</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>904875</BOYAmt>
        <EOYAmt>935202</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>17441</BOYAmt>
        <EOYAmt>19883</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>61132</BOYAmt>
        <EOYAmt>37349</EOYAmt>
      </DeferredRevenueGrp>
      <LoansFromOfficersDirectorsGrp>
        <BOYAmt>792000</BOYAmt>
        <EOYAmt>792000</EOYAmt>
      </LoansFromOfficersDirectorsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>2520</BOYAmt>
        <EOYAmt>2520</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>873093</BOYAmt>
        <EOYAmt>851752</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>31782</BOYAmt>
        <EOYAmt>83450</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>31782</BOYAmt>
        <EOYAmt>83450</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>904875</BOYAmt>
        <EOYAmt>935202</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>51668</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>591804</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>517136</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>495733</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>714836</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>562510</CurrentTaxYearAmt>
        <TotalAmt>2882019</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>397153</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>327143</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>316039</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>367741</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>452302</CurrentTaxYearAmt>
        <TotalAmt>1860378</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GovtFurnSrvcFcltsVl509Grp>
        <CurrentTaxYearMinus4YearsAmt>268485</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>273855</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>279332</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>821672</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>1257442</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1118134</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1091104</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1082577</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1014812</CurrentTaxYearAmt>
        <TotalAmt>5564069</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>5564069</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>1257442</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1118134</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1091104</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1082577</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1014812</CurrentTaxYearAmt>
        <TotalAmt>5564069</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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>
    <IRS990ScheduleD documentId="RetDoc3">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>1392709</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>997514</DepreciationAmt>
        <BookValueAmt>395195</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>98870</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>62336</DepreciationAmt>
        <BookValueAmt>36534</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>431729</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>REFUNDABLE DEPOSITS</Desc>
        <Amt>2520</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>2520</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>1325808</TotalRevEtcAuditedFinclStmtAmt>
      <DonatedServicesAndUseFcltsAmt>296296</DonatedServicesAndUseFcltsAmt>
      <RevenueNotReportedAmt>296296</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>1029512</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>1029512</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1274140</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>296296</DonatedServicesUseFcltsAmt>
      <ExpensesNotReportedAmt>296296</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>977844</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>977844</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleL documentId="RetDoc4">
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>SHANE FAMILY FOUNDATION</PersonNm>
        <RelationshipWithOrgTxt>PRESIDENT/CHAIRMAN</RelationshipWithOrgTxt>
        <LoanPurposeTxt>EXPANSION OF FACILITY</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>827500</OriginalPrincipalAmt>
        <BalanceDueAmt>792000</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>792000</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEERS CONSIST OF BOARD MEMBERS AND INDIVIDUALS WHO ASSIST IN RUNNING THE PROGRAMS AND EVENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>RONALD W SHANE SUSAN SHANE PRESIDENT DIRECTOR HUSBAND AND WIFE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT HAS THE POWER TO APPOINT MEMBERS OF THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS PROVIDED TO THE ORGANIZATION'S TREASURER PRIOR TO FILING FOR REVIEW, ANALYSIS AND APPROVAL. THE FORM 990 IS PROVIDED TO THE GOVERNING BODY BEFORE THE RETURN IS FILED SHOULD A REGULAR MEETING OCCUR PRIOR TO THE FILING DATE. IF THE MEETING IS NOT HELD PRIOR TO THE FILING DATE, FORM 990 IS PROVIDED TO THE GOVERNING BODY FOR REVIEW AND APPROVAL AT THE NEXT MEETING. IN THE EVENT THAT THE FULL REVIEW BY THE GOVERNING BODY AFTER THE FILING DISCLOSES A PROBLEM WITH THE RETURN,AN AMENDED FORM 990 WOULD ACCORDINGLY BE FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS OF THE CORPORATION OR ANY OTHER COMMITTEE OF THE CORPORATION AS DESIGNATED BY THE BOARD. ANY DIRECTOR MAY EXCUSE HIMSELF OR HERSELF AT ANY TIME FROM INVOLVEMENT IN ANY DECISION OR DISCUSSION IN WHICH THE DIRECTOR BELIEVES HE OR SHE HAS OR MAY HAVE A CONFLICT OF INTEREST, WITHOUT GOING THROUGH THE PROCESS FOR DETERMINING WHETHER A CONFLICT EXISTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE GOVERNING DOCUMENTS ARE AVAILABLE FROM THE STATE OF FLORIDA SECRETARY OF STATE WEBSITE. ALL OF THE AFORMENTIONED INFORMATION IS PROVIDED UPON WRITTEN OR VERBAL REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
