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    <ReturnTs>2025-04-13T20:43:19Z</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>431871840</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HRB TAX GROUP INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1301 MAIN ST STE 104E</AddressLine1Txt>
        <CityNm>KANSAS CITY</CityNm>
        <StateAbbreviationCd>MO</StateAbbreviationCd>
        <ZIPCd>64105</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>570743724</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>RESORT AND COMM RECREATION ASSOCDBA</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>RECREATION EXPERIENCE COMMUNITY NETWORK</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>RESO</BusinessNameControlTxt>
      <PhoneNum>3862378040</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 350799</AddressLine1Txt>
        <CityNm>PALM COAST</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32135</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CATRINA VARGAS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3862378040</PhoneNum>
      <SignatureDt>2025-04-13</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Vanessa Gutierrez Baena</PreparerPersonNm>
      <PTIN>P02179491</PTIN>
      <PhoneNum>8004725625</PhoneNum>
      <PreparationDt>2025-04-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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    <IRS990EZ documentId="3" referenceDocumentId="2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>WWW.RCRA.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>70741</GrossReceiptsAmt>
      <ProgramServiceRevenueAmt>57418</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>13183</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <OtherRevenueTotalAmt>140</OtherRevenueTotalAmt>
      <TotalRevenueAmt>70741</TotalRevenueAmt>
      <OtherExpensesTotalAmt>77386</OtherExpensesTotalAmt>
      <TotalExpensesAmt>77386</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6645</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>84032</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>77387</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>84032</BOYAmt>
        <EOYAmt>77387</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>84032</BOYAmt>
        <EOYAmt>77387</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>84032</BOYAmt>
        <EOYAmt>77387</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>RECEATION ASSOCIATION WASA ESTABLISHED TO FURTHER THE RESORT AND COMMERCIAL INDUSTRIES THROUGH APPROPIATE SERVICES TO PROFESSIONALS, EDICATORS ANS STUDENTS, AND TO INCREASE THE PROFITABILITY OF COMERCIAL ENTERPRISES WITH RECREATION FOCUS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Primary Exempt Purpose - Resort &amp; Commercial Recreation Association was established to further the resort and commercial industries through appropriate services to professionals, educators and students, and to increase the profitability of commercial enterprises with a recreation focus.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <InfoInScheduleOPartIVInd>X</InfoInScheduleOPartIVInd>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Annie Pilek</PersonNm>
        <TitleTxt>President Elect</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kevin Nelson</PersonNm>
        <TitleTxt>Past President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Brian Bevacqua</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kelsey Lehnerd</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Dan Merenick</PersonNm>
        <TitleTxt>Director at Large</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Brooke Edwards</PersonNm>
        <TitleTxt>Director at Large</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Marto Fowler</PersonNm>
        <TitleTxt>- Director at Large</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lisa Jennings</PersonNm>
        <TitleTxt>Director at Large</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentId="1">true</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>CATRINA VARGAS</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 350799</AddressLine1Txt>
          <CityNm>Palm Coast</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32135</ZIPCd>
        </USAddress>
        <PhoneNum>3862378040</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>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleC documentId="1">
      <MediaAdvertisementsInd>false</MediaAdvertisementsInd>
      <MailingsMembersInd>false</MailingsMembersInd>
      <PublicationsOrBroadcastInd>false</PublicationsOrBroadcastInd>
      <GrantsOtherOrganizationsInd>false</GrantsOtherOrganizationsInd>
      <DirectContactLegislatorsInd>false</DirectContactLegislatorsInd>
      <RalliesDemonstrationsInd>false</RalliesDemonstrationsInd>
      <OtherActivitiesInd>false</OtherActivitiesInd>
      <SubstantiallyAllDuesNondedInd>false</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>BOARD EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>$10.992</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CONFERENCE EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>$ 41.697</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CONFERENCE REFUND</FormAndLineReferenceDesc>
        <ExplanationTxt>$ 1.085</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CONTRACT LABOR</FormAndLineReferenceDesc>
        <ExplanationTxt>$ 3.055</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CREDIT CARD PROCESSING</FormAndLineReferenceDesc>
        <ExplanationTxt>$ 588</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>INSURANCE</FormAndLineReferenceDesc>
        <ExplanationTxt>$ 757</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>LEGAL AND PROFESSIONAL SERVICES</FormAndLineReferenceDesc>
        <ExplanationTxt>$ 1.785</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>OFFICE SUPPLIES AND SOFWARE</FormAndLineReferenceDesc>
        <ExplanationTxt>$ 4.556</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>TAXES AND LICENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>$ 120</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>WEBSIDE REBUILD</FormAndLineReferenceDesc>
        <ExplanationTxt>$ 8.700</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>TOTAL LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>$ 77.386</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>OTHER INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>$ 140</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PROGRAM SERVICE ACCOMPLISHMENTS</FormAndLineReferenceDesc>
        <ExplanationTxt>Program Service Accomplishments: The purpose of RCRA is to be a non-profit organization established to further the resort and commerciaL recreation industries through appropriate services to professionals, educators and students; and to increase the profitability of commercial enterprises with recreation focus.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part V, Information Regarding Personal Benefit Contracts:</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization did not, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract. The organization, did not, during the year, pay any premiums, directly or indirectly, on a personal benefit contract.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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