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    <ReturnTs>2024-09-20T20:58:27Z</ReturnTs>
    <TaxPeriodEndDt>2023-11-30</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-12-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>591812357</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KEY ROYALE RESIDENT OWNERS ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KEYR</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO Box 1203</AddressLine1Txt>
        <CityNm>Holmes Beach</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34218</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Denise Peppard</PersonNm>
      <PersonTitleTxt>KRROA Treasurer</PersonTitleTxt>
      <SignatureDt>2024-09-20</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="SIMPLE990" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>http://www.krroa.org</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>86092</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>77974</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentName="IRS990ScheduleG">8118</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>5884</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>2234</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>80208</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>71839</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>3997</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>2428</OtherExpensesTotalAmt>
      <TotalExpensesAmt>78264</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1944</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>28124</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>30068</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>28124</BOYAmt>
        <EOYAmt>30068</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>28124</BOYAmt>
        <EOYAmt>30068</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>28124</BOYAmt>
        <EOYAmt>30068</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The Association has been organized for the following purposes: a. Promote the friendly and neighborly relations among the residents of the community of Key Royale. b. Encourage compliance with deed restrictions; municipal, county and state regulations affecting the use of real property. c. Cooperate with other Anna Maria Island Property Owners Associations. d. Monitor the activities of all government bodies which may affect the residents of Key Royale. e. Maintain, preserve, and manage the thirteen (13) medians of Key Royale and other activities as may be intended for the benefit of the Key Royale community or the City of Holmes Beach.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Maintain the 13 medians - benefits all 320 residents</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>21851</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Preserve and make improvements to preserve the 13 medians - benefits all 320 residents</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>48400</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Promote the friendly and neighborly relations among the 320 residents of Key Royale</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>9989</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>80240</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jeff Dentz</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Merry Turner</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Krista Nurnberger</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Katherine Kerchner</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Denise Peppard</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO Box 1203</AddressLine1Txt>
          <CityNm>Holmes Beach</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>342171203</ZIPCd>
        </USAddress>
        <PhoneNum>6102467635</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FiledScheduleAInd>false</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Other: Insurance $2,258 Annual Meeting Expense: $108 Filing Fee: $61.25</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>We missed the filing in the month of a Treasurer transition and transfer of records. A new Treasurer has been identified and all records are now updated.</ExplanationTxt>
    </ReasonableCauseExplanation>
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