<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-23T10:32:40-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>204571578</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Beth W Belk PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>845 Church St N Ste 308A</AddressLine1Txt>
        <CityNm>Concord</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28025</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>813773646</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SEAKERS AQUATIC ADVENTURES INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SEAK</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>2651 BEDFORD PLACE NW</AddressLine1Txt>
        <CityNm>CONCORD</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28027</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SHANNON MCATEER</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIREC</PersonTitleTxt>
      <PhoneNum>9126674207</PhoneNum>
      <SignatureDt>2024-07-22</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>SHANNON</PersonFirstNm>
        <PersonLastNm>MCATEER</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Beth W Belk</PreparerPersonNm>
      <PTIN>P00187499</PTIN>
      <PhoneNum>7047882162</PhoneNum>
      <PreparationDt>2024-07-23</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <OOBSecurityVerificationCd>11</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>156679</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>69845</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>36614</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt>48045</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>13865</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>34180</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>2175</OtherRevenueTotalAmt>
      <TotalRevenueAmt>142814</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4584</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>2127</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>95773</OtherExpensesTotalAmt>
      <TotalExpensesAmt>102484</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>40330</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>33079</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>73409</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>34463</BOYAmt>
        <EOYAmt>29802</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>43838</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>34463</BOYAmt>
        <EOYAmt>73640</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1384</BOYAmt>
        <EOYAmt>231</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>33079</BOYAmt>
        <EOYAmt>73409</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>AQUATIC EDUCATION &amp; EXPERIENCES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DEDICATED TO OFFERING THE GIFT OF DIVING TO THOSE WHO OTHERWISE MAY NEVER BE ABLE TO EXPERIENCE GODS UNDERWATER KINGDOM.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>70026</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE AVIATION EDUCATION, FLIGHT EXPERIENCE AND TRAINING TOWARDS STUDENTS PRIVATE PILOT LICENSE;HELPS STUDENTS BE MORE COMPETITIVE FOR THE AFJROTC FLIGHT ACADEMY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4429</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>74455</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHANNON MCATEER</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTINA MCATEER</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BOB GEISLER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDY RAGAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>true</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>SHANNON MCATEER</PersonNm>
        <USAddress>
          <AddressLine1Txt>2651 BEDFORD PLACE NW</AddressLine1Txt>
          <CityNm>CONCORD</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28027</ZIPCd>
        </USAddress>
        <PhoneNum>9126674207</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="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>55781</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>34609</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>23801</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>26704</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>116768</CurrentTaxYearAmt>
        <TotalAmt>257663</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>6709</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>13328</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>11794</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>23249</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>36614</CurrentTaxYearAmt>
        <TotalAmt>91694</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>62490</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>47937</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>35595</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>49953</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>153382</CurrentTaxYearAmt>
        <TotalAmt>349357</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>349357</PublicSupportTotal509Amt>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1198</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>7414</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>13562</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1173</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2175</CurrentTaxYearAmt>
        <TotalAmt>25522</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>63688</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>55351</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49157</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>51126</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>155557</CurrentTaxYearAmt>
        <TotalAmt>374879</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.93190</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.90340</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="990G">
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF</Event1Nm>
        <GrossReceiptsEvent1Amt>46981</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>46981</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>9214</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>405</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>4246</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>46981</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>46981</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>9214</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>405</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>4246</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>13865</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>33116</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTCASH REWARDS 2,175</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTDEPRECIATION FROM 4562 10,959INSURANCE 5,908SUPPLIES &amp; MATERIALS 25,866DIVE FEES 6,780TRAINING 3,502OFFICE EXPENSES 3,065TRAVEL 33,352MEALS 5,025TAXES 42WEBSITE/ADVERTISING 264BANK FEES 136MISCELLANEOUS 292FUEL 582</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARFORD VAN 0 43,838</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARCHASE CREDIT CARD 1,384 231</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Activity not previously reported to the IRS Part V line 33</FormAndLineReferenceDesc>
        <ExplanationTxt>BEGAN PARTNERING WITH LOCAL HIGH SCHOOL AF JROTC TO OFFER AVIATION TRAINING ALLOWING STUDENTS TO EARN A PRIVATE PILOTS CERTIFICATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
