<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-06-03T09:24:24-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>741902997</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GOLDMAN HUNT &amp; NOTZ LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5606 N NAVARRO ST STE 309</AddressLine1Txt>
        <CityNm>VICTORIA</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77904</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>742974140</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VICTORIA COUNTY MASTER GARDENER</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>VICT</BusinessNameControlTxt>
      <PhoneNum>3615760891</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 3822</AddressLine1Txt>
        <CityNm>VICTORIA</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77903</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KATHRYN BOWEN</PersonNm>
      <PersonTitleTxt>TREASURER ELECT</PersonTitleTxt>
      <PhoneNum>3615760891</PhoneNum>
      <SignatureDt>2024-06-03</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>BEA</PersonFirstNm>
        <PersonLastNm>FLORES</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>D DALE HUNT CPA</PreparerPersonNm>
      <PTIN>P00058944</PTIN>
      <PhoneNum>3615732471</PhoneNum>
      <PreparationDt>2024-06-03</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.VCMGA.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>55226</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>27722</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>13884</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>46</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>197</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>197</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>11542</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>2221</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>9321</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>1835</OtherRevenueTotalAmt>
      <TotalRevenueAmt>53005</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>700</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>129</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>40379</OtherExpensesTotalAmt>
      <TotalExpensesAmt>41208</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>11797</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>114305</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>126102</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>75497</BOYAmt>
        <EOYAmt>87463</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>38808</BOYAmt>
        <EOYAmt>38639</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>114305</BOYAmt>
        <EOYAmt>126102</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>114305</BOYAmt>
        <EOYAmt>126102</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>GARDENING EDUCATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE EDUCATIONAL OPPORTUNITIES FOR AREA RESIDENTS ON LANDSCAPE DESIGN, GARDENING, AND HORTICULTURAL INTERESTS. WE WILL MAINTAIN THE VICTORIA EDUCATIONAL GARDENS, PRESENT INFORMATION THROUGH THE LUNCH AND LEARN PROGRAM, AND PROVIDE EDUCATIONAL EXPERIENCES THROUGH VEG TOURS FOR ALL AGES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>40398</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>40398</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANET MCCREA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRENSON ABBOTT</PersonNm>
        <TitleTxt>PREDISENT EL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARIA SOBCZAK</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARIE GRAHAM</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BEA FLORES</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHRYN BOWEN</PersonNm>
        <TitleTxt>TREASURER EL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRENDA HEINOLD</PersonNm>
        <TitleTxt>STATE DIRECT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LARRY HABLE</PersonNm>
        <TitleTxt>STATE DIRECT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANCES KANAK</PersonNm>
        <TitleTxt>ALT STATE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARILYN STEWART</PersonNm>
        <TitleTxt>ALT STATE DI</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>KATHRYN BOWEN</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 3822</AddressLine1Txt>
          <CityNm>VICTORIA</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>77903</ZIPCd>
        </USAddress>
        <PhoneNum>3615760891</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>6506</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2825</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>8658</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24662</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>27722</CurrentTaxYearAmt>
        <TotalAmt>70373</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>108046</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>15223</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>10003</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>31594</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>27504</CurrentTaxYearAmt>
        <TotalAmt>192370</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>114552</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>18048</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>18661</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>56256</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>55226</CurrentTaxYearAmt>
        <TotalAmt>262743</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>262743</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>114552</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>18048</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>18661</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>56256</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>55226</CurrentTaxYearAmt>
        <TotalAmt>262743</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME 1,835 TOTAL 1,835</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE SUPPLIES 631 INSURANCE 3,785 GREENHOUSE EXPENSES 3,707 SYMPOSIUM EXPENSE 4,291 MASTER GARDENER TRAINING 1,834 LICENSES 110 PAVILION MAINTENANCE 3,182 SALES TAX 123 SUMMER CAMP 1,231 PO BOX RENTAL 210 VEG OPERATIONS EXPENSE 3,595 OTHER EXPENSE 1,337 BUTTERFLY HAVEN REPAIRS 5,520 NON-INVESTMENT DEPRECIATION 10,823 TOTAL 40,379</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>PROPERTY AND EQUIPMENT 491,089 501,743 LESS ACCUMULATED DEPRECIATION 452,281 463,104 TOTAL 38,808 38,639</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDE EDUCATIONAL OPPORTUNITIES FOR AREA RESIDENTS ON LANDSCAPE DESIGN, GARDENING, AND HORTICULTURAL INTERESTS. WE WILL MAINTAIN THE VICTORIA EDUCATIONAL GARDENS, PRESENT INFORMATION THROUGH THE LUNCH AND LEARN PROGRAM, AND PROVIDE EDUCATIONAL EXPERIENCES THROUGH VEG TOURS FOR ALL AGES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
