<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-06-07T13:56:31-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>TED LYNCH INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 555</AddressLine1Txt>
        <CityNm>Tybee Island</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>31328</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>582274131</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>TYBEE ARTS ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>TYBE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 2344</AddressLine1Txt>
        <CityNm>Tybee Island</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>31328</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>britt bacon</PersonNm>
      <PersonTitleTxt>vice president</PersonTitleTxt>
      <PhoneNum>9124848151</PhoneNum>
      <SignatureDt>2024-05-10</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>britt</PersonFirstNm>
        <PersonLastNm>bacon</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>THOMAS E LYNCH</PreparerPersonNm>
      <PTIN>P01207209</PTIN>
      <PhoneNum>9127860878</PhoneNum>
      <PreparationDt>2024-06-07</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</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="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>141886</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>17299</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>101018</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>1255</MembershipDuesAmt>
      <OtherRevenueTotalAmt>22314</OtherRevenueTotalAmt>
      <TotalRevenueAmt>141886</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>78575</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>8653</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1971</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>54724</OtherExpensesTotalAmt>
      <TotalExpensesAmt>143923</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-2037</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>36641</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>34604</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>27969</BOYAmt>
        <EOYAmt>26215</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>8726</BOYAmt>
        <EOYAmt>8726</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>36695</BOYAmt>
        <EOYAmt>34941</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>54</BOYAmt>
        <EOYAmt>337</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>36641</BOYAmt>
        <EOYAmt>34604</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SEE MISSION STATEMENT</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>INCOME FROM OPERATIONS CITED IN MISSION STATEMENT WERE PAID TO ARTISTSAND EDUCATORS EXCEPT FOR A SMALL PERECENTAGE FOR OPERATING EXPENSES</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>6579</GrantsAndAllocationsAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLY JONES</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRITT BACIN</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GRETA VALEYKA</PersonNm>
        <TitleTxt>SECTETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIM TRAMMELL</PersonNm>
        <TitleTxt>TREAS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</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>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>BRITT BACIN</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 2344</AddressLine1Txt>
          <CityNm>Tybee Island</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>31328</ZIPCd>
        </USAddress>
        <PhoneNum>9127867973</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>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>3383</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1777</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3906</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13326</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>17299</CurrentTaxYearAmt>
        <TotalAmt>39691</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>22880</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1452</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>24497</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>34406</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>123597</CurrentTaxYearAmt>
        <TotalAmt>206832</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus3YearsAmt>175</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1907</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>871</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>990</CurrentTaxYearAmt>
        <TotalAmt>3943</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>26263</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3404</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>30310</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>48603</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>141886</CurrentTaxYearAmt>
        <TotalAmt>250466</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>250466</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>26263</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3404</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>30310</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>48603</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>141886</CurrentTaxYearAmt>
        <TotalAmt>250466</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G" />
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>The Tybee Arts Association is organized exclusively for educational and philanthropic purposes to develop and sustain an interest, appreciation, and enjoyment of the arts in Chatham County Georgia. The purpose of the organization is to 1. Sponsor arts and crafts exhibits for the education and enjoyment of the citizens of Chatham County and all visitors to the area. 2. Provide artists and craftsman an opportunity to exhibit their work for sale as an encouragement to their artistic efforts. 3. Sponsor art and craft education classes, workshops, and seminars by qualified artists and craftsmen, and 4. Provide scholarship grants, prizes, and other assistance to young students in their continuing art education.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountMERCHANDISE 138HOSPITALITY 506MISC 10RENTAL 220SPONSORSHIPS 19,570ADVERTISING/PROGRAMS 1,100CONCESSIONS 770</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountDUES AND SUBSCRIPTIONS 966MERCHANT FEES 1,029SUPPLIES 64WEBSITE SUPPORT 1,302TEAM BUILDING RETREAT 530STORAGE 1,846MISC 559INSURANCE 4,423TBT ADVERTISING 1,479TBT AUTO EXP 331TBT COSTUMES 9,425TBT MEALS AND ENTERTAINMENT 546TBT SUPPLIES 12,818TBT USE OF FACILITIES 1,933TBT WEBSITE 636TBT WORKSHOP 1,000WRAP PARTY 1,000SUPPLIES FOR EVENTS 2,896SETS 858BUSINESS REGISTRATION 1,310ADV 6,576COSTUMES 198HOSPITALITY 1,053MUSIC/SCRIPTS 397PERMITS 1,549</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearSALES TAX PAYABLE 54 337</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
