﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-01-22T08:35:30-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>205991824</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SC&amp;H GROUP INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>910 RIDGEBROOK ROAD</AddressLine1Txt>
        <CityNm>SPARKS</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21152</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>471282716</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>TOP OF THE PODIUM INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>TOPO</BusinessNameControlTxt>
      <PhoneNum>7035093728</PhoneNum>
      <USAddress>
        <AddressLine1Txt>21007 ROSTORMEL COURT</AddressLine1Txt>
        <CityNm>ASHBURN</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>20147</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>THOMAS P HOUCK</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7035093728</PhoneNum>
      <SignatureDt>2025-01-17</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TRAVIS DANIEL</PreparerPersonNm>
      <PTIN>P01289276</PTIN>
      <PhoneNum>4104031500</PhoneNum>
      <PreparationDt>2025-01-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>WWW.TOPOFTHEPODIUM.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>85786</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>68250</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>10845</ProgramServiceRevenueAmt>
      <GrossSalesOfInventoryAmt>6691</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>8514</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-1823</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>77272</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4190</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>4397</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>39255</OtherExpensesTotalAmt>
      <TotalExpensesAmt>47842</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>29430</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>40444</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>69874</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>26271</BOYAmt>
        <EOYAmt>37615</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>20721</BOYAmt>
        <EOYAmt>52115</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>46992</BOYAmt>
        <EOYAmt>89730</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>6548</BOYAmt>
        <EOYAmt>19856</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>40444</BOYAmt>
        <EOYAmt>69874</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATION IS A VIRGINIA, NON-STOCK CORPORATION DEDICATED TO PROMOTING, EDUCATING AND TRAINING ATHLETES IN AMATEUR WRESTLING. THE SPORT OF WRESTLING BENEFITS PARTICIPANTS IN A NUMBER OF WAYS BY PROMOTING HEALTHY EXERCISE, BOOSTING SELF-ESTEEM AND CONFIDENCE, AND TEACHING IMPORTANT LIFE LESSONS ABOUT CHARACTER, SPORTSMANSHIP, DISCIPLINE, HARD WORK, PERSISTENCE, RESPECT FOR AUTHORITY, AND MORE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION IS A NON-PROFIT ORGANIZATION FORMED FOR THE PURPOSE OF PROMOTING, EDUCATING AND TRAINING ATHLETES IN AMATEUR WRESTLING. DURING THE CURRENT YEAR THE ORGANIZATION HAS PROVIDED 1 COMPETITION.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>42874</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>42874</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THOMAS P HOUCK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>C ERIC BRUGEL</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON BEYER</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>1</MadeLoansToFromOfficersInd>
      <LoansToFromOfficersAmt referenceDocumentId="RetDoc1042800001">54142</LoansToFromOfficersAmt>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc1042800001">0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>VA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THOMAS P HOUCK</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>21007 ROSTORMEL COURT</AddressLine1Txt>
          <CityNm>ASHBURN</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>20147</ZIPCd>
        </USAddress>
        <PhoneNum>7035093728</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>56027</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27565</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20231</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>41176</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>68250</CurrentTaxYearAmt>
        <TotalAmt>213249</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>236758</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>275277</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>219724</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>96022</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>17536</CurrentTaxYearAmt>
        <TotalAmt>845317</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>292785</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>302842</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>239955</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>137198</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>85786</CurrentTaxYearAmt>
        <TotalAmt>1058566</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus4YearsAmt>20000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>12750</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58000</CurrentTaxYearAmt>
        <TotalAmt>139250</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <CurrentTaxYearMinus4YearsAmt>12544</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>12544</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>32544</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>12750</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58000</CurrentTaxYearAmt>
        <TotalAmt>151794</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>906772</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>292785</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>302842</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>239955</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>137198</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>85786</CurrentTaxYearAmt>
        <TotalAmt>1058566</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.85660</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.91560</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>THOMAS P HOUCK</PersonNm>
        <RelationshipWithOrgTxt>PRESIDENT</RelationshipWithOrgTxt>
        <LoanPurposeTxt>GENERAL OPERATING LOAN</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>14159</OriginalPrincipalAmt>
        <BalanceDueAmt>14159</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>1</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>CHAMPIONS LEAGUE OF AMERICAN WRESTLING LLC</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>35% CONTROLLED ENTITY</RelationshipWithOrgTxt>
        <LoanPurposeTxt>SHORT-TERM ADVANCE</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>39983</OriginalPrincipalAmt>
        <BalanceDueAmt>39983</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>1</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>54142</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY</FormAndLineReferenceDesc>
        <ExplanationTxt>INCOME: GROSS RECEIPTS: 6,691. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 8,514. GROSS PROFIT: -1,823. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 6,985. MERCHANDISE PURCHASED: 4,529. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 3,000. COST OF GOODS SOLD: 8,514.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OFFICE EXPENSE. AMOUNT: 2,582. DESCRIPTION: MARKETING EXPENSE. AMOUNT: 920. DESCRIPTION: MISCELLANEOUS TAXES AND FEES. AMOUNT: 654. DESCRIPTION: INSURANCE. AMOUNT: 778. DESCRIPTION: MISCELLANEOUS EXPENSE. AMOUNT: 734. DESCRIPTION: DEPRECIATION EXPENSE. AMOUNT: 3,600. DESCRIPTION: TRAVEL. AMOUNT: 4,561. DESCRIPTION: CLUBS AND COMPETITIONS. AMOUNT: 25,426. TOTAL TO FORM 990-EZ, LINE 16: 39,255.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DUE FROM CLAW. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 39,983. DESCRIPTION: INVENTORY. BEG. OF YEAR AMOUNT: 6,985. END OF YEAR AMOUNT: 3,000. DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 1,000. END OF YEAR AMOUNT: 0. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 12,736. END OF YEAR AMOUNT: 9,132.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DUE TO ELWC. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 2,348. DESCRIPTION: DEFERRED REVENUES. BEG. OF YEAR AMOUNT: 5,710. END OF YEAR AMOUNT: 3,349. DESCRIPTION: ACCOUNTS PAYABLE - TPH. BEG. OF YEAR AMOUNT: 838. END OF YEAR AMOUNT: 14,159.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>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.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>