﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-09T17:31:37-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>461761176</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Linda K Harris CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>770 Morro Bay Blvd</AddressLine1Txt>
        <CityNm>Morro Bay</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93442</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237319677</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MORRO BAY COMMERCIAL FISHERMANS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MORR</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 450</AddressLine1Txt>
        <CityNm>MORRO BAY</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93443</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BILL BLUE</PersonNm>
      <PersonTitleTxt>MANAGER</PersonTitleTxt>
      <PhoneNum>8057721002</PhoneNum>
      <SignatureDt>2024-05-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>BILL</PersonFirstNm>
        <PersonLastNm>BLUE</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>linda k harris</PreparerPersonNm>
      <PTIN>P00366204</PTIN>
      <PhoneNum>8057721002</PhoneNum>
      <PreparationDt>2024-05-09</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <OOBSecurityVerificationCd>00</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>76853</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>44000</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>29055</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>2600</MembershipDuesAmt>
      <InvestmentIncomeAmt>1198</InvestmentIncomeAmt>
      <TotalRevenueAmt>76853</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4750</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>4123</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>397</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>59444</OtherExpensesTotalAmt>
      <TotalExpensesAmt>68714</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8139</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>137876</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>146015</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>127674</BOYAmt>
        <EOYAmt>139363</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>10202</BOYAmt>
        <EOYAmt>6652</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>137876</BOYAmt>
        <EOYAmt>146015</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>137876</BOYAmt>
        <EOYAmt>146015</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROMOTING COMMERCIAL FISHING</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE FACILITIES FOR MEMBERS TO STORE THEIR FISHING GEAR</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>31668</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GAVE SCHOLARSHIPS TO LOCAL HIGH SCHOOL SENIORSAND CONTRIBUTIONS TO AREA CHARITIES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>14020</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MET WITH VARIOUS GOVERNMENTAL AGENCIES AND ORGANIZATIONS TO DISCUSS THE COMMERCIAL FISHING INDUSTRY,ESPECIALLYAS IT RELATES TO MORRO BAY</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>23026</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>68714</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>OWEN HACKLEMAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM HAFER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALAN ALWARD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEREMIAH OBRIEN</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>OWEN HACKLEMAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 450</AddressLine1Txt>
          <CityNm>MORRO BAY</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93443</ZIPCd>
        </USAddress>
        <PhoneNum>8057724893</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>
    </IRS990EZ>
    <IRS990ScheduleC documentId="990C">
      <SubstantiallyAllDuesNondedInd>true</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>true</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTINSURANCE 6,855BLESSING MEMORIAL EXPENSE 1,537OFFICE 505SUPPLIES 751GEAR STORAGE MANAGER 9,600CONTRIBUTIONS AND SCHOLARSHIPS 14,020DEPRECIATION 3,550MEETING 639REPAIRS AND MAINTENANCE 5,331PROPANE 210UTILITIES 2,457DUES 1,445CONSULTING 6,130BANK FEE 72TRAVEL 1,226IN MEMORY OF 93EVENT 1,800OTHER 1,886PUBLIC EDUCATION 1,337</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARFIXED ASSETS LESS DEPRECIATION 10,202 6,652</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>