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    <ReturnTs>2024-10-25T22:49:43Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>431871840</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HRB TAX GROUP INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1301 MAIN ST STE 101B</AddressLine1Txt>
        <CityNm>KANSAS CITY</CityNm>
        <StateAbbreviationCd>MO</StateAbbreviationCd>
        <ZIPCd>64105</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>954755403</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SOUTH BAY WAILERS INC</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>DBA WAILERS SKI CLUB</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SOUT</BusinessNameControlTxt>
      <PhoneNum>3238641856</PhoneNum>
      <USAddress>
        <AddressLine1Txt>P O BOX 55741</AddressLine1Txt>
        <CityNm>Sherman Oaks</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91413</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RUSSO ANASTASIO</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3238641856</PhoneNum>
      <SignatureDt>2024-10-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Charlotte Lighty</PreparerPersonNm>
      <PTIN>P00901698</PTIN>
      <PhoneNum>8004725625</PhoneNum>
      <PreparationDt>2024-10-25</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WAILERSSKICLUB.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>97438</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>91198</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>4900</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="1">1340</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>2867</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-1527</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>94571</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>12846</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>85587</OtherExpensesTotalAmt>
      <TotalExpensesAmt>98433</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-3862</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>7398</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>3536</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>7398</BOYAmt>
        <EOYAmt>3525</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>7398</BOYAmt>
        <EOYAmt>3525</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>7398</BOYAmt>
        <EOYAmt>3525</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>THE ORGANIZATION IS A SKI CLUB WHICH SPONSORS SKI EVENTS FOR THE MEMBERS OF THE CLUB</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>NONE</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <InfoInScheduleOPartIVInd>X</InfoInScheduleOPartIVInd>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VAUGHN MANTHE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRANDY LITTLE</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RENA SHAHANDEH</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PETE SMITH</PersonNm>
        <TitleTxt>TRIP DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>SOUTH BAY WAILERS INC</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>DBA WAILERS SKI CLUB</BusinessNameLine2Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>P O BOX 55741</AddressLine1Txt>
          <CityNm>Sherman Oaks</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91413</ZIPCd>
        </USAddress>
        <PhoneNum>3234979233</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>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleG documentId="1">
      <FundraisingEventInformationGrp>
        <Event1Nm>SILENT AUCTION</Event1Nm>
        <GrossReceiptsEvent1Amt>1340</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>1340</GrossRevenueEvent1Amt>
        <GrossReceiptsTotalAmt>1340</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>1340</GrossRevenueTotalEventsAmt>
        <NetIncomeSummaryAmt>1340</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
      </GamingInformationGrp>
      <LicensedInd>false</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>TRIPS 1,2,3,4,5,6 FROM 2023 AND 2024 PLUS VARIOUS EVENTS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIPS FEES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ LINE 6B</FormAndLineReferenceDesc>
        <ExplanationTxt>SILENT AUCTION FUNRISING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ LINE 13</FormAndLineReferenceDesc>
        <ExplanationTxt>VARIOUS PROFESSIONAL SERVICES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD PLANNING MEETING, AND VARIOUS TRIPS CANCELLATIONS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ PAGE 2 PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIMARY EXEMPT PURPOSE SKI RECREATION CLUB WHICH SPONSORS SKI EVENTS FOR THE MEMBERSHIP</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990EZ PAGE 2 PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>NONE- THE ORGANIZATION DID NOT DURING THE YEAR RECEIVE ANY FUNDS DIRECTLY OR INDIRECTLY TO PAY PREMIUMS</ExplanationTxt>
      </SupplementalInformationDetail>
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