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    <ReturnTs>2024-05-10T00:22:04Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>260606221</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BORREGO VILLAGE ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BORR</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO Box 1133</AddressLine1Txt>
        <CityNm>Borrego Springs</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92004</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>James Dion</PersonNm>
      <PersonTitleTxt>Executive Director</PersonTitleTxt>
      <SignatureDt>2024-05-09</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>BorregoVillageAssociation.org</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>58461</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>58461</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>58461</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>58573</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>150</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>179</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>42190</OtherExpensesTotalAmt>
      <TotalExpensesAmt>101092</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-42631</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>121976</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>79345</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>121976</BOYAmt>
        <EOYAmt>79345</EOYAmt>
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        <BOYAmt>121976</BOYAmt>
        <EOYAmt>79345</EOYAmt>
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        <BOYAmt>121976</BOYAmt>
        <EOYAmt>79345</EOYAmt>
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      <PrimaryExemptPurposeTxt>OUR MISSION To create and sustain a thriving and attractive community, surrounded by Anza-Borrego Desert State Park, where residents enjoy a quality lifestyle, prosperous businesses meet community needs, and tourism enhances the character and well-being of our village.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Destination Marketing - web based and social media platforms to inspire and inform visitors to our community and Anza-Borrego Desert State Park. Promote small locally owned hospitality and tourism businesses to support our local economy. Tourism spending is the most important economic driver for our community of some 3,000 residents. Borrego Experience.com website has 4,000 - 9,000 unique visitors each month. Social Media Platforms have over 3,000 followers and reach up to 25,000 per month inn the Winter / Spring high season</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Education, Training and Work Force Development Programs - implement a for credit Borrego Springs High School course in association with the National Association for Interpretation (NAI). Each year 15 - 20 H.S. Juniors receive professional level accreditations from NAI as Interpretive Hosts and Guides. Upon completing the program in year two students intern with Anza-Borrego Desert State Park which qualifies them for employment with CA State Parks system. Students can also intern with local civil society organizations and businesses. Over the last 5 years 120 H.S. students have completed the program. In 2023 two students began full time employment in ABDSP. 5 students have also obtained employment with CA State Parks as a result of the program. Other students have received employment opportunities in the private hospitality sector.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Destination Management - Implement training program to certify 150 local adults and youth in Emergency First Aid/CPR. This program is offered in English and Spanish. Certify 10 local professional guides in Wilderness First Aid / CPR. Implement a Visitor Experience Program organizing a citizen stakeholder committee to engage with San County to design, construct and install Welcome Signage and Interpretive Signage to serve visitors to our community. Rent, clean and stock portable sanitation and hand wash units at popular visitor gathering places during the Spring flower bloom season to keep our visitors hygienically safe and to protect our pristine environment while they are experiencing the desert flower blooms. We estimate upwards of 100,000 visitors used our port-o-potties and hand wash stations during the 2023 "Bloom".</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">James Dion</PersonNm>
        <TitleTxt>Executive Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>45740</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Dick Troy</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Diane Johnson</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Dale Jones</PersonNm>
        <TitleTxt>Treasuer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Betsy Knaak</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jim Wermers</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">David Garmon</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Ray Lennox</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Mike McElhatten</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Brianna Fordem</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Harry Turner</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
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      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
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      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>James Dion</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO Box 1133</AddressLine1Txt>
          <CityNm>Borrego Springs</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92004</ZIPCd>
        </USAddress>
        <PhoneNum>2026042847</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
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    <IRS990ScheduleB documentId="ScheduleB" documentName="IRS990ScheduleB">
      <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>
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    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part 1, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Education / Training / Public Information Programs $32,400 Destination Marketing Program $3,400 Destination Management Program $2,100 Dues, Subscriptions, Fees $200 Insurance $1,100 Office Supplies $260 Auto / Fuel / Travel $1,400 Accounting / Legal $1,330</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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