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    <ReturnTs>2024-06-10T21:27:08Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>311754011</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SOUTH MAIN ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SOUT</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO Box 3268</AddressLine1Txt>
        <CityNm>Memphis</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>38107</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Liya Yakupova</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2024-06-10</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>https://www.southmainassociation.com/</WebsiteAddressTxt>
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      <TotalRevenueAmt>14680</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3688</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1104</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>12364</OtherExpensesTotalAmt>
      <TotalExpensesAmt>17156</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-2476</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>26428</NetAssetsOrFundBalancesBOYAmt>
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      <PrimaryExemptPurposeTxt>The mission of the South Main Association is to provide a safe and vibrant neighborhood, strengthen the voice of the community, inspire growth and opportunities for its businesses, and give residents and merchants an outlet to express their views, all while preserving the districts historic value.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>Conducting monthly member events and meetings; neighborhood improvement projects</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Cori McCleskey</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
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        <PersonNm>South Main Association</PersonNm>
        <USAddress>
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          <CityNm>Memphis</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>38173</ZIPCd>
        </USAddress>
        <PhoneNum>4794450257</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>
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      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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        <CurrentTaxYearMinus3YearsAmt>26569</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>28839</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21498</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>14680</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus3YearsAmt>26569</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>28839</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21498</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>14680</CurrentTaxYearAmt>
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      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Expenses are related to management of events for the association members; neighborhood enhancement projects, such us installing street lights</ExplanationTxt>
      </SupplementalInformationDetail>
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    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>In FY2023 the Board voted to move fiscal year from Jul-Jun to calendar Jan-Dec year. Filing short year 990-EZ form to move to FY2024 year starting Jan 24. The non-profit's board of directors changes completely from the previous year to current, and the change of the fiscal year request and short-year tax return is being filed at the earliest opportunity.</ExplanationTxt>
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