<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-15T14:53:45-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>270694087</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JAMES R ELKINS CPA INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3250 CHURN CREEK ROAD</AddressLine1Txt>
        <CityNm>REDDING</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>960022515</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>475438605</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NOR-CAL RETIRED COACHES ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>NOR-</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 990635</AddressLine1Txt>
        <CityNm>REDDING</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>96099</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BOB BEALE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2024-03-04</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>BOB</PersonFirstNm>
        <PersonLastNm>BEALE</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAMES R ELKINS CPA</PreparerPersonNm>
      <PTIN>P01388485</PTIN>
      <PhoneNum>5302211912</PhoneNum>
      <PreparationDt>2024-03-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>75356</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>61309</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>1000</MembershipDuesAmt>
      <InvestmentIncomeAmt>2026</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>11021</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>18633</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-7612</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>56723</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>55000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1100</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>194</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>6127</OtherExpensesTotalAmt>
      <TotalExpensesAmt>62421</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5698</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>74490</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>68792</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>74490</BOYAmt>
        <EOYAmt>68792</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>74490</BOYAmt>
        <EOYAmt>68792</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>74490</BOYAmt>
        <EOYAmt>68792</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>NOR-CAL RETIRED COACHES ASSOCIATION AWARDS SCHOLARSHIPS TO DESERVING GRADUATING HIGH SCHOOL STUDENT ATHLETES, BASED ON SELECTED CRITERIA, TO ASSIST THEM IN PURSUING EDUCATIONAL OPPORTUNITIES AT ACCREDITED COLLEGES, UNIVERSITIES, OR TECHNICAL INSTITUTIONS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE NOR-CAL RETIRED COACHES ASSOCIATION PARTNERS WITH INDIVIDUALS AND COMPANIES IN FOUR COUNTIES IN NORTHERN CALIFORNIA TO SPONSOR A GOLF TOURNAMENT EACH YEAR. THE TOURNAMENT IS ONE OF THE MOST SUCCESSFUL IN NORTHERN CALIFORNIA. THIS YEAR WE HAD 164 GOLFERS PARTICIPATE. THE FUNDS FROM SPONSORSHIPS AND THE PROFITS FROM THE GOLF TOURNAMENT GO TO AWARDING SCHOLARSHIPS TO DESERVING HIGH SCHOOL STUDENT-ATHLETES TO ASSIST THEM WITH COLLEGE EXPENSES. THIS YEAR WE RECEIVED 61,309 IN SPONSORSHIP DONATIONS. WE STARTED AWARDING SCHOLARSHIPS IN 2015 AND SINCE THAT TIME WE HAVE RAISED AND GIVEN 284,390 TO DESERVING STUDENT-ATHLETES. ANOTHER UNIOQUE FEATURE OF OUR SCHOLARSHIP PROGRAM IS WE GIVE THE STUDENTS A SECOND YEAR SCHOLARSHIP. ADDITIONALLY, MEMBERS OF THE ORGANIZATION MENTOR RECIPIENTS BY KEEPING IN TOUCH WITH THEM WHILE THEY ARE ATTENDING COLLEGE. BECAUSE OF SUPPORT OF BUSINESSES AND INDIVIDUALS WE AWARDED 55,000 IN SCHOLARSHIPS IN MAY OF 2023. THE ORGANIZATION ALSO GETS INVOLVED IN A NUMBER OF COMMUNITY SERVICES ACTIVITIES. FOR MANY YEARS, MEMBERS HAVE VOLUNTEERED FOR THE SALVATION ARMY'S ANNUAL BELL RINGING PROGRAM. BECAUSE OF THE VOLUNTEERING OF OUR MEMBERS, WE REMAIN COMMITTED TO OUR MOTTO, WE ARE "STILL IN THE GAME".</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>55000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>55000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>55000</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LON MCCASLAND</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.85</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BOB BEALE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL PETERSON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.04</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RON WOOLEY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.69</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BOB JOHNSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.85</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE WORLEY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BOB LOWDEN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.02</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN CHANDLER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.31</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JET THOMAS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.58</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHERYLE THURMAN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY MEMEO</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.77</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </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>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>BOB BEALE</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 990635</AddressLine1Txt>
          <CityNm>REDDING</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>96099</ZIPCd>
        </USAddress>
        <PhoneNum>9712950842</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>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>45402</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>29230</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49647</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>71220</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>62309</CurrentTaxYearAmt>
        <TotalAmt>257808</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>45402</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>29230</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49647</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>71220</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>62309</CurrentTaxYearAmt>
        <TotalAmt>257808</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>257808</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>107</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>64</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2026</CurrentTaxYearAmt>
        <TotalAmt>2199</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>260007</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>57780</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.99150</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99930</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I</FormAndLineReferenceDesc>
        <ExplanationTxt>DONEE'S NAME: 36 COLLEGE SCHOLARSHIPS DONEE'S ADDRESS: PO BOX 990635 REDDING, CA 96003 CASH AMOUNT GIVEN: 55,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CASH CONTRIBUTION: 55,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE 2,089 INFORMATION TECHNOLOGY 817 INSURANCE 1,600 DUES &amp; FEES 320 APPRECIATION EXPENSE 84 CREDIT CARD FEES 248 MISCELLANEOUS 969 TOTAL 6,127</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>NOR-CAL RETIRED COACHES ASSOCIATION AWARDS SCHOLARSHIPS TO DESERVING GRADUATING HIGH SCHOOL STUDENT ATHLETES, BASED ON SELECTED CRITERIA, TO ASSIST THEM IN PURSUING EDUCATIONAL OPPORTUNITIES AT ACCREDITED COLLEGES, UNIVERSITIES, OR TECHNICAL INSTITUTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE NOR-CAL RETIRED COACHES ASSOCIATION PARTNERS WITH INDIVIDUALS AND COMPANIES IN FOUR COUNTIES IN NORTHERN CALIFORNIA TO SPONSOR A GOLF TOURNAMENT EACH YEAR. THE TOURNAMENT IS ONE OF THE MOST SUCCESSFUL IN NORTHERN CALIFORNIA. THIS YEAR WE HAD 164 GOLFERS PARTICIPATE. THE FUNDS FROM SPONSORSHIPS AND THE PROFITS FROM THE GOLF TOURNAMENT GO TO AWARDING SCHOLARSHIPS TO DESERVING HIGH SCHOOL STUDENT-ATHLETES TO ASSIST THEM WITH COLLEGE EXPENSES. THIS YEAR WE RECEIVED 61,309 IN SPONSORSHIP DONATIONS. WE STARTED AWARDING SCHOLARSHIPS IN 2015 AND SINCE THAT TIME WE HAVE RAISED AND GIVEN 284,390 TO DESERVING STUDENT-ATHLETES. ANOTHER UNIOQUE FEATURE OF OUR SCHOLARSHIP PROGRAM IS WE GIVE THE STUDENTS A SECOND YEAR SCHOLARSHIP. ADDITIONALLY, MEMBERS OF THE ORGANIZATION MENTOR RECIPIENTS BY KEEPING IN TOUCH WITH THEM WHILE THEY ARE ATTENDING COLLEGE. BECAUSE OF SUPPORT OF BUSINESSES AND INDIVIDUALS WE AWARDED 55,000 IN SCHOLARSHIPS IN MAY OF 2023. THE ORGANIZATION ALSO GETS INVOLVED IN A NUMBER OF COMMUNITY SERVICES ACTIVITIES. FOR MANY YEARS, MEMBERS HAVE VOLUNTEERED FOR THE SALVATION ARMY'S ANNUAL BELL RINGING PROGRAM. BECAUSE OF THE VOLUNTEERING OF OUR MEMBERS, WE REMAIN COMMITTED TO OUR MOTTO, WE ARE "STILL IN THE GAME".</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
