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    <ReturnTs>2024-11-15T13:41:23-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>330381563</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PFUHL &amp; KNIGHT ACCOUNTANCY CORPORATION</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>12975 BROOKPRINTER PL STE 120</AddressLine1Txt>
        <CityNm>POWAY</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92064</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>463110950</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FISHERMANS MARKETING ASSOCIATION OF SD</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FISH</BusinessNameControlTxt>
      <PhoneNum>6199577121</PhoneNum>
      <USAddress>
        <AddressLine1Txt>11103 HIGHWAY 67</AddressLine1Txt>
        <CityNm>LAKESIDE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92040</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PETER HALMAY</PersonNm>
      <PersonTitleTxt>Director</PersonTitleTxt>
      <SignatureDt>2024-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT KNIGHT CPAPFSCHFC</PreparerPersonNm>
      <PTIN>P00123158</PTIN>
      <PhoneNum>6194425589</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <OtherRevenueTotalAmt>150233</OtherRevenueTotalAmt>
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      <FeesAndOtherPymtToIndCntrctAmt>575</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>148197</OtherExpensesTotalAmt>
      <TotalExpensesAmt>148772</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1461</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>1490</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>2951</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
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        <EOYAmt>5265</EOYAmt>
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        <EOYAmt>2314</EOYAmt>
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        <BOYAmt>1490</BOYAmt>
        <EOYAmt>2951</EOYAmt>
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      <PrimaryExemptPurposeTxt>THE ORGANIZATION WAS FORMED TO IMPROVE THE MARKETING OF THE FISHERY PRODUCTS OF ITS MEMBERS; TO BETTER ORGANIZE, RECORD AND UTILIZE MEMBER COLLECTED FISHING EFFORT DATA; AND INCENTIVIZE THE HARVESTING HIGH ROE CONTENT OF THE LOCAL SEA URCHIN HARVEST.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The sea urchin supply remains limited and planning continues for resource augmentation through supplementary feeding. Continued to experiment with holding tanks to develop a steady supply during periods of inclement weather. Marketing endevours including outreach to restaurants continues. Eight new restaurants were shown how to deal with processing live sea urchins in their kitchens. Live tank demos at schools and at the market exposed young adults to learning of the life of invertebrates. Outreach in social media on harvesting and preparation was expanded.</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MITCH HOBRON</PersonNm>
        <TitleTxt>SEC/TREASURER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LUKE HALMAY</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
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      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <PersonNm>PETER HALMAY</PersonNm>
        <USAddress>
          <AddressLine1Txt>11103 HIGHWAY 67</AddressLine1Txt>
          <CityNm>LAKESIDE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92040</ZIPCd>
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        <PhoneNum>6199577121</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
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      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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        <FormAndLineReferenceDesc>Other Revenue.1</FormAndLineReferenceDesc>
        <ExplanationTxt>FRESH CATCH SALES $150233</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $209</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMISSIONS-FRESH CATCH $146540</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK CHARGES $270</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1</FormAndLineReferenceDesc>
        <ExplanationTxt>DUE TO SDFWG - Beginning $2314 DUE TO SDFWG - Ending $2314</ExplanationTxt>
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