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        <BusinessNameLine1Txt>Merriam Accounting P C</BusinessNameLine1Txt>
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        <AddressLine1Txt>780 2nd St SE Suite 2</AddressLine1Txt>
        <CityNm>Bandon</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97411</ZIPCd>
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        <BusinessNameLine1Txt>DEW VALLEY CLUB INCORPORATED</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>DEWV</BusinessNameControlTxt>
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        <AddressLine1Txt>48028 HWY 101</AddressLine1Txt>
        <CityNm>Bandon</CityNm>
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        <ZIPCd>97411</ZIPCd>
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      <PersonNm>LeeAnn Scarr</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>2088638791</PhoneNum>
      <SignatureDt>2024-05-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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        <PersonLastNm>Scarr</PersonLastNm>
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      <PreparerPersonNm>Robert E Merriam</PreparerPersonNm>
      <PTIN>P01221060</PTIN>
      <PhoneNum>5412521402</PhoneNum>
      <PreparationDt>2024-05-13</PreparationDt>
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        <TrustedCustomerCd>0</TrustedCustomerCd>
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        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>3484</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>159</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>8</MembershipDuesAmt>
      <InvestmentIncomeAmt>6</InvestmentIncomeAmt>
      <GrossSalesOfInventoryAmt>3311</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>498</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>2813</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>2986</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>100</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>4954</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>22</PrintingPublicationsPostageAmt>
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      <TotalExpensesAmt>6399</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-3413</ExcessOrDeficitForYearAmt>
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        <EOYAmt>22624</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>65500</BOYAmt>
        <EOYAmt>65500</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>6608</BOYAmt>
        <EOYAmt>6500</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>98037</BOYAmt>
        <EOYAmt>94624</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
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        <BOYAmt>98037</BOYAmt>
        <EOYAmt>94624</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Charitable work quilts are made by club</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Donations or $100 each made to VFW Auxilary Post 3440, South Coast Business (Bandon Senior Nutrition Center), Bandon Community Youth Center, and City of Bandon Holiday with Hero</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>400</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Quilts were given to the Bay Area Senior Activity Center, Goodwill Industries, Operation Christmas Child, and burned out victims.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>560</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>960</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Shirley Kirk</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kristy Bowman</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LeeAnn Scarr</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Claudia Clarke</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <PersonNm>LEE ANN SCARR</PersonNm>
        <USAddress>
          <AddressLine1Txt>43700 Hwy 101</AddressLine1Txt>
          <CityNm>Bandon</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97411</ZIPCd>
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        <PhoneNum>2088638791</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
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        <CurrentTaxYearMinus1YearAmt>7801</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus3YearsAmt>6</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus3YearsAmt>6</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus2YearsAmt>11881</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7807</CurrentTaxYearMinus1YearAmt>
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      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountAdvertising 253Charitable Donations 400Credit Card Fees 8Booth Fees 465Licenses and taxes 89Depreciation 108</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearEquipment and Furnishings 6,500 6,500Quilting Machine 2018 108 0</ExplanationTxt>
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