﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-08-28T11:00:15-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>562105122</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BALLARD SURRATT &amp; CO PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>100 SALEM ST</AddressLine1Txt>
        <CityNm>THOMASVILLE</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>273603945</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>844464996</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WATERFALL KEEPERS OF NORTH CAROLINA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WATE</BusinessNameControlTxt>
      <PhoneNum>3368704283</PhoneNum>
      <USAddress>
        <AddressLine1Txt>283 INMAN BRANCH RD</AddressLine1Txt>
        <CityNm>WAYNESVILLE</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28786</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KEVIN ADAMS</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>3368704283</PhoneNum>
      <SignatureDt>2025-08-18</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>THOMAS A BALLARD</PreparerPersonNm>
      <PTIN>P00121784</PTIN>
      <PhoneNum>3364723434</PhoneNum>
      <PreparationDt>2025-08-18</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.WATERFALLKEEPERSOFNC.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>22813</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>20578</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt>1248</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>1248</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>811</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>1538</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-727</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>176</OtherRevenueTotalAmt>
      <TotalRevenueAmt>21275</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>13038</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>900</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>658</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>14565</OtherExpensesTotalAmt>
      <TotalExpensesAmt>29161</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-7886</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>39018</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>31132</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>39502</BOYAmt>
        <EOYAmt>31614</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>39502</BOYAmt>
        <EOYAmt>31614</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>484</BOYAmt>
        <EOYAmt>482</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>39018</BOYAmt>
        <EOYAmt>31132</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROMOTE AND ADVANCE THE CULTURAL, ECONOMIC, ECOLOGICAL, AND HISTORICAL SIGNIFICANCE OF NORTH CAROLINA WATERFALLS; TO SERVE AS AN EDUCATOR AND ADVOCATE; AND TO FACILITATE THE ENJOYMENT OF WATERFALLS IN PERPETUITY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO TEACH THE CULTURAL, ECONOMIC, ECOLOGICAL, AND HISTORICAL SIGNIFICANCE OF NORTH CAROLINA WATERFALLS; TO SERVE AS AN EDUCATOR AND ADVOCATE; TO MAINTAIN THE WATERFALLS IN A PRISTINE STATE; AND TO FACILITATE THE ENJOYMENT OF WATERFALLS IN PERPETUITY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>21003</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>21003</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN ADAMS</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>12000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE TEMPLE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.75</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOEY CAGLE</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRENDA WILEY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.75</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICH STEVENSON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLES DAYTON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LYNDA DOUCETTE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL FREDRICKSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATTHEW PERRY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONALD RAFF</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</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>NC</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>KEVIN ADAMS</PersonNm>
        <USAddress>
          <AddressLine1Txt>283 INMAN BRANCH RD</AddressLine1Txt>
          <CityNm>WAYNESVILLE</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28786</ZIPCd>
        </USAddress>
        <PhoneNum>3368704283</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="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>15587</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>36424</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>41143</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>22561</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>20578</CurrentTaxYearAmt>
        <TotalAmt>136293</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>3949</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>10194</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7370</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2235</CurrentTaxYearAmt>
        <TotalAmt>23748</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>15587</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>40373</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>51337</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>29931</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>22813</CurrentTaxYearAmt>
        <TotalAmt>160041</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus4YearsAmt>660</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>660</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>660</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>660</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>159381</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>15587</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>40373</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>51337</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>29931</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>22813</CurrentTaxYearAmt>
        <TotalAmt>160041</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS 176 TOTAL 176</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES PROMOTIONAL 404 OFFICE SUPPLIES &amp; EQUIPMENT 218 INSURANCE 2,190 ADOPT-A-WATERFALL 1,537 ARCHIVE 562 JUNIOR KEEPER EXPENSES 3,245 MEMBERSHIP EXPENSES 614 PAYPAL/STRIPE FEES 605 SALES TAX 228 SOFTWARE SUBSCRIPTIONS 3,619 STAFF TRAINING 301 WATERFALL &amp; HIGHWAY CLEAN 93 WEBSITE 949 TOTAL 14,565</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CAPITAL ONE CREDIT CARD 466 452 SALES TAXES PAYABLE 18 30</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROMOTE AND ADVANCE THE CULTURAL, ECONOMIC, ECOLOGICAL, AND HISTORICAL SIGNIFICANCE OF NORTH CAROLINA WATERFALLS; TO SERVE AS AN EDUCATOR AND ADVOCATE; AND TO FACILITATE THE ENJOYMENT OF WATERFALLS IN PERPETUITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>TO TEACH THE CULTURAL, ECONOMIC, ECOLOGICAL, AND HISTORICAL SIGNIFICANCE OF NORTH CAROLINA WATERFALLS; TO SERVE AS AN EDUCATOR AND ADVOCATE; TO MAINTAIN THE WATERFALLS IN A PRISTINE STATE; AND TO FACILITATE THE ENJOYMENT OF WATERFALLS IN PERPETUITY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>