<?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>2024-02-02T15:45:45-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>472378381</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SHEA &amp; ASSOC ADVISORY AND ACCOUNTING</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>133 W MAIN ST</AddressLine1Txt>
        <CityNm>MORENCI</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>492561418</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>351958363</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF PUBLIC ACCESS IN WAUSEON</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>4193371962</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 185</AddressLine1Txt>
        <CityNm>WAUSEON</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43567</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>STEPHEN JACKSON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4193371962</PhoneNum>
      <SignatureDt>2024-02-01</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>STEPHEN</PersonFirstNm>
        <PersonLastNm>JACKSON</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRENT D SHEA CPA</PreparerPersonNm>
      <PTIN>P00690090</PTIN>
      <PhoneNum>5174582274</PhoneNum>
      <PreparationDt>2024-01-31</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>WWW.INTV5.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>40994</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>40900</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>94</InvestmentIncomeAmt>
      <TotalRevenueAmt>40994</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>57069</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>224</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>13735</OtherExpensesTotalAmt>
      <TotalExpensesAmt>71028</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-30034</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>82011</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>51977</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>48754</BOYAmt>
        <EOYAmt>18720</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>33257</BOYAmt>
        <EOYAmt>33257</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>82011</BOYAmt>
        <EOYAmt>51977</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>82011</BOYAmt>
        <EOYAmt>51977</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>BROADCAST SCHOOL ACTIVITIES, COMMUNITY BULLETIN BOARD, PUBLIC SAFETY PROGRAMS, PUBLIC MEETINGS OF THE COMMUNITY TO OVER 7500 CABLE SUBSCRIBERS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PUBLIC BROADCASTING</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>71028</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>71028</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHEN JACKSON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HEATHER KESSLER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>
      <BooksInCareOfDetail>
        <PersonNm>STEPHEN JACKSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>355 FRANCES DR</AddressLine1Txt>
          <CityNm>WAUSEON</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43567</ZIPCd>
        </USAddress>
        <PhoneNum>4193371962</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>58992</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>54329</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>54665</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>55162</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>40900</CurrentTaxYearAmt>
        <TotalAmt>264048</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>58992</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>54329</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>54665</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>55162</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>40900</CurrentTaxYearAmt>
        <TotalAmt>264048</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>264048</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>100</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>51</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>97</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>96</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>94</CurrentTaxYearAmt>
        <TotalAmt>438</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>264486</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>250</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.99830</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99810</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 867 EQUIPMENT 10,431 GIFTS 250 BANK FEES 35 TOURNAMENT EXPENSE 1,552 FUEL 600 TOTAL 13,735</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>BROADCASTING EQUIPMENT 33,257 33,257 TOTAL 33,257 33,257</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>BROADCAST SCHOOL ACTIVITIES, COMMUNITY BULLETIN BOARD, PUBLIC SAFETY PROGRAMS, PUBLIC MEETINGS OF THE COMMUNITY TO OVER 7500 CABLE SUBSCRIBERS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
