﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-16T17:06:06-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>860550947</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>R &amp; A CPAS A PROFESSIONAL CORPORATION</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4542 E CAMP LOWELL STE 100</AddressLine1Txt>
        <CityNm>TUCSON</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85712</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>832872912</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>COWTOWN SKATE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>COWT</BusinessNameControlTxt>
      <PhoneNum>4809668996</PhoneNum>
      <USAddress>
        <AddressLine1Txt>215 W UNIVERSITY DRIVE</AddressLine1Txt>
        <CityNm>TEMPE</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85281</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TRENT MARTIN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4809668996</PhoneNum>
      <SignatureDt>2024-08-14</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID F SAMER</PreparerPersonNm>
      <PTIN>P00182147</PTIN>
      <PhoneNum>5208814900</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="9">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>TRENT MARTIN</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>215 W UNIVERSITY DRIVE</AddressLine1Txt>
        <CityNm>TEMPE</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85281</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>329170</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>HTTPS://COWTOWNSKATE.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2018</FormationYr>
      <LegalDomicileStateCd>AZ</LegalDomicileStateCd>
      <ActivityOrMissionDesc>OUR ORGANIZATION IS DEDICATED TO THE SUPPORT, ENHANCEMENT, AND PRESERVATION OF SKATEBOARDING AND COMMUNITY. WITH THE COMMUNITY, WE PROVIDE SKATEBOARDS, SAFE PLACES TO SKATE, AND EVENTS TO KEEP SKATEBOARDERS ENGAGED IN SOMETHING POSITIVE, PHYSICALLY, MENTALLY AND SOCIALLY.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>8</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>7</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <TotalVolunteersCnt>39</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>183487</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>324001</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>4953</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>-1457</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>-4739</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>186983</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>319262</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>137735</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>30000</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>43944</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>125151</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>80642</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>155151</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>262321</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>31832</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>56941</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>195348</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>252289</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>195348</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>252289</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>OUR ORGANIZATION IS DEDICATED TO THE SUPPORT, ENHANCEMENT, AND PRESERVATION OF SKATEBOARDING AND COMMUNITY. WITH THE COMMUNITY, WE PROVIDE SKATEBOARDS, SAFE PLACES TO SKATE, AND EVENTS TO KEEP SKATEBOARDERS ENGAGED IN SOMETHING POSITIVE, PHYSICALLY, MENTALLY AND SOCIALLY.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>257843</ExpenseAmt>
      <GrantAmt>137735</GrantAmt>
      <Desc>WE BELIEVE THAT THE FUTURE OF SKATEBOARDING INFRASTRUCTURE NEEDS TO INCLUDE SMALLER AMENITIES AT EVERY NEIGHBORHOOD PARK, MAKING SKATEBOARDING MORE ACCESSIBLE TO EVERYONE.S.K.A.T.E. &amp; CREATE IS A FOUR-WEEK HYBRID SKATE CLINIC AND MAKERSPACE COURSE THAT TEACHES KIDS SKATEBOARDING FUNDAMENTALS WHILE INTRODUCING THE GRAPHIC DESIGN PROCESS WHICH ENDS IN A CULMINATING EXPERIENCE CELEBRATION. THIS PROJECT WAS A COLLABORATIVE EFFORT WITH THE CITY OF TEMPE, SPEARHEADED BY OUR FRIENDS AT SKATE AFTER SCHOOL, BUILT AND INSTALLED BY OUR FRIENDS AT HAWKINS BUILD CO., AND MADE POSSIBLE WITH FUNDING FROM COWTOWN S.K.A.T.E. THE PROJECT PROMOTES A HEALTHY AND FULFILLING LIFESTYLE THROUGH EXERCISE, MENTORSHIP, AND CREATIVE EXPRESSION. STUDENTS LEAVE THE COURSE WITH INDIVIDUALIZED SKATEBOARDING INSTRUCTION, GRAPHIC DESIGN KNOWLEDGE, CONFIDENCE/INSPIRATION, NEW FRIENDS, AND THEIR OWN CUSTOM-DESIGNED SKATEBOARD!THROUGH OUR SKATEBOARD ANGEL PROGRAM, WE'RE EMPOWERING YOUNG INDIVIDUALS TO EXPLORE THEIR PASSIONS AND DEVELOP LIFE SKILLS THROUGH SKATEBOARDING. WE BELIEVE THAT EVERY CHILD DESERVES THE CHANCE TO DISCOVER THEIR TALENTS.IT IS OUR MISSION TO MAKE SURE EVERY CHILD HAS THE OPPORTUNITY TO EXPERIENCE THE JOYS OF SKATEBOARDING, ALL OF THE PHYSICAL AND MENTAL HEALTH BENEFITS IT PROVIDES, AND THE SOCIAL BONDS IT FORMS. ADDITIONALLY, WE ENVISION A WORLD WHERE SKATE SPOTS ARE IN EVERY CITY, STATE, DISTRICT, AND LAND. THAT IS WHY WE WORK WITH COMMUNITY LEADERS TO STRATEGIZE AND DEVELOP SOLUTIONS FOR THE AREAS THAT THEY REPRESENT.</Desc>
      <TotalProgramServiceExpensesAmt>257843</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">1</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc1041300001">0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc1041300001">1</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc1041300001">0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">1</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc1042800001">0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd referenceDocumentId="RetDoc1042800001">0</PYExcessBenefitTransInd>
      <LoanOutstandingInd referenceDocumentId="RetDoc1042800001">0</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="RetDoc1042800001">0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="RetDoc1042800001">1</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd referenceDocumentId="RetDoc1042800001">0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd referenceDocumentId="RetDoc1042900001">1</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd referenceDocumentId="RetDoc1042900001">0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>12</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>2</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>8</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>7</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>1</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>4809668996</PhoneNum>
        <USAddress>
          <AddressLine1Txt>215 W UNIVERSITY DRIVE</AddressLine1Txt>
          <CityNm>TEMPE</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85281</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>TRENT MARTIN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LAURA MARTIN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHANE REDDY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JENNIFER CARAWAY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JACOB MEDERS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ADAM LOPEZ FALK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ED COX</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHARLES DARR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>36304</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>36304</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>27481</FundraisingAmt>
      <AllOtherContributionsAmt>296520</AllOtherContributionsAmt>
      <NoncashContributionsAmt>30330</NoncashContributionsAmt>
      <TotalContributionsAmt>324001</TotalContributionsAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>27481</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>8235</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-8235</TotalRevenueColumnAmt>
        <ExclusionAmt>-8235</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GrossSalesOfInventoryAmt>5169</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>1673</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>3496</TotalRevenueColumnAmt>
        <ExclusionAmt>3496</ExclusionAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>319262</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>-4739</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>137735</TotalAmt>
        <ProgramServicesAmt>137735</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>36304</TotalAmt>
        <ProgramServicesAmt>36304</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>5252</TotalAmt>
        <ProgramServicesAmt>5252</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>2388</TotalAmt>
        <ProgramServicesAmt>2388</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>1250</TotalAmt>
        <ManagementAndGeneralAmt>1250</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>35043</TotalAmt>
        <ProgramServicesAmt>35043</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>689</TotalAmt>
        <ProgramServicesAmt>689</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>72</TotalAmt>
        <ManagementAndGeneralAmt>72</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <TravelGrp>
        <TotalAmt>622</TotalAmt>
        <ProgramServicesAmt>622</ProgramServicesAmt>
      </TravelGrp>
      <InsuranceGrp>
        <TotalAmt>605</TotalAmt>
        <ProgramServicesAmt>605</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>SKATE SPORT PROGRAM</Desc>
        <TotalAmt>27517</TotalAmt>
        <ProgramServicesAmt>27517</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>7271</TotalAmt>
        <ProgramServicesAmt>7271</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BANK FEES</Desc>
        <TotalAmt>3156</TotalAmt>
        <ManagementAndGeneralAmt>3156</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUBSCRIPTIONS &amp; REFEREN</Desc>
        <TotalAmt>3132</TotalAmt>
        <ProgramServicesAmt>3132</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>1285</TotalAmt>
        <ProgramServicesAmt>1285</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>262321</TotalAmt>
        <ProgramServicesAmt>257843</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4478</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>192571</BOYAmt>
        <EOYAmt>231456</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <EOYAmt>862</EOYAmt>
      </AccountsReceivableGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>2777</BOYAmt>
        <EOYAmt>19971</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>195348</BOYAmt>
        <EOYAmt>252289</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>195348</BOYAmt>
        <EOYAmt>252289</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>195348</BOYAmt>
        <EOYAmt>252289</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>195348</BOYAmt>
        <EOYAmt>252289</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>56941</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>63608</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>132829</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>134031</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>183487</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>231501</CurrentTaxYearAmt>
        <TotalAmt>745456</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>63608</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>132829</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>134031</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>183487</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>231501</CurrentTaxYearAmt>
        <TotalAmt>745456</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>70645</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>674811</PublicSupportTotal170Amt>
      <TotalSupportAmt>745456</TotalSupportAmt>
      <PublicSupportCY170Pct>0.90520</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>ITEMS FOR DONATION/RESALE</Desc>
        <BookValueAmt>19971</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>19971</TotalBookValueOtherAssetsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>BOARDZ AND ARROWZ SKATEBOARD ART SH</Event1Nm>
        <GrossReceiptsEvent1Amt>27481</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>27481</CharitableContriEvent1Amt>
        <RentFacilityCostsEvent1Amt>2932</RentFacilityCostsEvent1Amt>
        <OtherDirectExpensesEvent1Amt>5303</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>27481</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>27481</CharitableContributionsTotAmt>
        <RentFcltyCostsTotalEventsAmt>2932</RentFcltyCostsTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>5303</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>8235</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-8235</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>0</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>PROVIDING SKATEBOARDS AND GEAR TO AT RISK YOUTH</GrantTypeTxt>
        <RecipientCnt>836</RecipientCnt>
        <CashGrantAmt>137735</CashGrantAmt>
        <ValuationMethodUsedDesc>ACTUAL CASH VALUE; FMV OF DONATIONS</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>SKATEBOARDS AND GEAR</NonCashAssistanceDesc>
      </GrantsOtherAsstToIndivInUSGrp>
    </IRS990ScheduleI>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>TRENT MARTIN</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>BOARD MEMBER AND OWNER OF COWTOWN SKATEBOARDS</RelationshipDescriptionTxt>
        <TransactionAmt>45381</TransactionAmt>
        <TransactionDesc>SKATEBOARDS WERE PUCHASED FOR THE OPENING THE DOOR PROGRAMS AT BELOW RETAIL VALUE FROM COWTOWN SKATEBOARDS WHICH IS OWENED BY TRENT MARTIN, LAURA MARTIN, AND ED COX.</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>LAURA MARTIN</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>BOARD MEMBER AND OWNER OF COWTOWN SKATEBOARDS</RelationshipDescriptionTxt>
        <TransactionAmt>45381</TransactionAmt>
        <TransactionDesc>SKATEBOARDS WERE PUCHASED FOR THE OPENING THE DOOR PROGRAMS AT BELOW RETAIL VALUE FROM COWTOWN SKATEBOARDS WHICH IS OWENED BY TRENT MARTIN, LAURA MARTIN, AND ED COX.</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>ED COX</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>BOARD MEMBER AND OWNER OF COWTOWN SKATEBOARDS</RelationshipDescriptionTxt>
        <TransactionAmt>45381</TransactionAmt>
        <TransactionDesc>SKATEBOARDS WERE PUCHASED FOR THE OPENING THE DOOR PROGRAMS AT BELOW RETAIL VALUE FROM COWTOWN SKATEBOARDS WHICH IS OWENED BY TRENT MARTIN, LAURA MARTIN, AND ED COX.</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>SKATEBOARDS AND RELATED ITEMS</Desc>
        <ContributionCnt>5</ContributionCnt>
        <NoncashContributionsRptF990Amt>30330</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>COMPARABLE SALES PRI</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>0</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, COLUMN (B):</FormAndLineReferenceDesc>
        <ExplanationTxt>REPORTING NUMBER OF CONTRIBUTIONS AND NOT NUMBER OF ITEMS CONTRIBUTED</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>TRENT MARTIN AND LAURA MARTIN ARE MARRIED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD REVIEWS 990 PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MINUTES OF ACTION BY THE BOARD OF DIRECTORS AND ALL COMMITTEES HOLDING POWERS DELEGATED BY THE BOARD SHALL CONTAIN THE NAMES OF THE PERSON WHO DISCLOSED OR OTHERWISE WAS FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, AND ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE DECISION OF THE BOARD OF DIRECTORS OR OF THE COMMITTEE AS TO WHETHER A CONFLICT OF INTEREST, IN FACT, EXISTED</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYROLL SERVICES: PROGRAM SERVICE EXPENSES 284. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 284. OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 34,759. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,759.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>