<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-06-20T11:51:08-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>873845636</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ACCOUNTING INTELLIGENCE</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1620 N US HIGHWAY 1 STE 11</AddressLine1Txt>
        <CityNm>JUPITER</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33469</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>831415799</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SCOTCH &amp; SHARKS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SCOT</BusinessNameControlTxt>
      <PhoneNum>5619510135</PhoneNum>
      <USAddress>
        <AddressLine1Txt>222 US HIGHWAY 1 SUITE 208</AddressLine1Txt>
        <CityNm>TEQUESTA</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33469</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DOUGLAS B GORDON</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5619510135</PhoneNum>
      <SignatureDt>2024-06-21</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DOUGLAS</PersonFirstNm>
        <PersonLastNm>GORDON</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JUSTIN C ACKERMAN</PreparerPersonNm>
      <PTIN>P01697545</PTIN>
      <PhoneNum>5616240522</PhoneNum>
      <PreparationDt>2024-06-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3 RetDoc1">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>HTTPS://WWW.SCOTCHANDSHARKS.COM/</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>73181</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>73181</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>73181</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>3726</SalariesOtherCompEmplBnftAmt>
      <OccupancyRentUtltsAndMaintAmt>599</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>26485</OtherExpensesTotalAmt>
      <TotalExpensesAmt>30810</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>42371</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>27277</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-15239</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>54409</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>27277</BOYAmt>
        <EOYAmt>54409</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>27277</BOYAmt>
        <EOYAmt>54409</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>27277</BOYAmt>
        <EOYAmt>54409</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SCOTCH &amp; SHARKS MEMBERS RECOGNIZE THE INHERENT SOCIAL RESPONSIBILITY THAT GOES ALONG WITH THE SUCCESSFUL BUSINESS. WE DONATE 100% OF OUR RAISED FUNDS TO LOCAL CHARITABLE ORGANIZATIONS THAT ARE MAKING A DIFFERENCE IN OUR COMMUNITY. WE ALSO ROLL UP OUR SLEEVES AND DONATE OUR TIME TO THESE SAME CHARITIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CONTINUED SUPPORT FOR FIRST TEE</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCOTCH &amp; SHARKS HOST EVENTS TO CULTIVATE RELATIONSHIPS AND LET BUSINESS FLOW ORGANICALLY. LOOSEN UP THE TIE, OR EVEN BETTER LOSE IT. SCOTCH &amp; SHARKS IS BY INVITATION ONLY AND PROUDLY ENTERTAINS SOUTH FLORIDAS EXECUTIVES AND PROFESSIONALS WHO ALIGN WITH OUR VALUES: COMMUNITY. INTEGRITY. COMRADERY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>24084</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>27084</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOUGLAS B GORDON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ZACH MCELROY</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF WYCKOFF</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HARRISON VAUGHN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>DOUGLAS B GORDON</PersonNm>
        <USAddress>
          <AddressLine1Txt>319 COUNTRY CLUB DRIVE</AddressLine1Txt>
          <CityNm>TEQUESTA</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33469</ZIPCd>
        </USAddress>
        <PhoneNum>5619510135</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>
        <CurrentTaxYearAmt>3000</CurrentTaxYearAmt>
        <TotalAmt>3000</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearAmt>3000</CurrentTaxYearAmt>
        <TotalAmt>3000</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>3000</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearAmt>3000</CurrentTaxYearAmt>
        <TotalAmt>3000</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 1,998 MONTHLY MEETINGS 19,995 BANK FEES 80 MEMBERSHIP EXPENSES 1,412 FIRST TEE 3,000 TOTAL 26,485</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER DECREASES -15,239 PRIOR PERIOD ADJUSTMENTS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>SCOTCH &amp; SHARKS MEMBERS RECOGNIZE THE INHERENT SOCIAL RESPONSIBILITY THAT GOES ALONG WITH THE SUCCESSFUL BUSINESS. WE DONATE 100% OF OUR RAISED FUNDS TO LOCAL CHARITABLE ORGANIZATIONS THAT ARE MAKING A DIFFERENCE IN OUR COMMUNITY. WE ALSO ROLL UP OUR SLEEVES AND DONATE OUR TIME TO THESE SAME CHARITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 29</FormAndLineReferenceDesc>
        <ExplanationTxt>SCOTCH &amp; SHARKS HOST EVENTS TO CULTIVATE RELATIONSHIPS AND LET BUSINESS FLOW ORGANICALLY. LOOSEN UP THE TIE, OR EVEN BETTER LOSE IT. SCOTCH &amp; SHARKS IS BY INVITATION ONLY AND PROUDLY ENTERTAINS SOUTH FLORIDAS EXECUTIVES AND PROFESSIONALS WHO ALIGN WITH OUR VALUES: COMMUNITY. INTEGRITY. COMRADERY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="RetDoc1">
      <ExplanationTxt>PRIOR ACCOUNTANT DID NOT FILE RETURN</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>
