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  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-09-03T11:40:46-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>844617460</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GOSHEN CONSULTING LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4709 HARFORD RD</AddressLine1Txt>
        <CityNm>BALTIMORE</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21214</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>933645352</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HERNANDO BEACH DIVING WITH HEROES INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HERN</BusinessNameControlTxt>
      <PhoneNum>9166279961</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4236 TAHITI DR</AddressLine1Txt>
        <CityNm>HERNANDO BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34607</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOSH TANTON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>9166279961</PhoneNum>
      <SignatureDt>2025-08-28</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MELSON TOOKES</PreparerPersonNm>
      <PTIN>P02326375</PTIN>
      <PhoneNum>4432128345</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="ReasonableCauseExplanation">
      <AmendedReturnInd>X</AmendedReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>www.hbherodive.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>57190</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>57190</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>57190</TotalRevenueAmt>
      <OtherExpensesTotalAmt>12116</OtherExpensesTotalAmt>
      <TotalExpensesAmt>12116</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>45074</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-6797</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>38277</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>243</BOYAmt>
        <EOYAmt>884</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>243</BOYAmt>
        <EOYAmt>884</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>7040</BOYAmt>
        <EOYAmt>6072</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-6797</BOYAmt>
        <EOYAmt>-5188</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE SCUBA DIVING EDUCATION, TRAINING, ACTIVITIES AND THERAPEUTIC SERVICES FOR VETERANS, EMERGENCY FIRST RESPONDERS, LAW ENFORCEMENT, AND CORRECTIONAL PERSONNEL WITHIN THE GREATER HERNANDO BEACH, FLORIDA AREA AND OTHER LOCATIONS WITHIN THE UNITED STATES AND ABROAD.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION DID NOT RECEIVE ANY GRANTS FOR THE 2024 FISCAL YEAR. HOWEVER THE ORGANIZATION USED THEIR IN KIND DONATIONS TO FUND ITS GENERAL PROGRAM ACTIVITIES WITH THE HERNANDO COUNTY FIRE DEPARTMENT WHICH INCLUDED SCUBA DISCOVERY CERTIFIED FOR OPEN WATER DIVING FOR 16 PERSONS AND THE ASSOCIATED EXPENSES DURING THE YEAR. THIS PROGRAM IS THE ORGANIZATIONS ONLY INITIATIVE AT THIS TIME AND MEETS THE PURPOSE OF CONTRIBUTING TO PROGRAMS/PROJECTS THAT HELP TO PROVIDE SCUBA DIVING EDUCATION TRAINING ACTIVITIES AND THERAPEUTIC SERVICES FOR VETERANS EMERGENCY FIRST RESPONDERS LAW ENFORCEMENT AND CORRECTIONAL PERSONNEL WITHIN THE GREATER HERNANDO BEACH FLORIDA AREA AND OTHER LOCATIONS WITHIN THE UNITED STATES AND ABROAD. THE IN KIND CASH DONATIONS WERE USED IN THEIR ENTIRETY FOR THE FOLLOWING OPERATIONAL EXPENSES: INSURANCE OFFICE EXPENSES AND GENERAL AND ADMINISTRATIVE EXPENSES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>12665</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>12665</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRANDON STEVENS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSH TANTON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHAWN ROBINSON</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KYLE SWANSON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JOSH TANTON</PersonNm>
        <USAddress>
          <AddressLine1Txt>4236 TAHITI DR</AddressLine1Txt>
          <CityNm>HERNANDO BEACH</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>34607</ZIPCd>
        </USAddress>
        <PhoneNum>9166279961</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <Form720FiledInd>0</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>0</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>12665</CurrentTaxYearAmt>
        <TotalAmt>12665</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>12665</CurrentTaxYearAmt>
        <TotalAmt>12665</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>12665</PublicSupportTotal170Amt>
      <TotalSupportAmt>12665</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
      <PublicSupportCY170Pct>0</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0</PublicSupportPY170Pct>
      <DistributableAmountGrp>
        <CYAdjNetIncomeDistributableAmt>0</CYAdjNetIncomeDistributableAmt>
        <CYPct85AdjustedNetIncomeAmt>0</CYPct85AdjustedNetIncomeAmt>
        <CYTotalMinAstDistributableAmt>0</CYTotalMinAstDistributableAmt>
        <CYGreaterAdjustedMinimumAmt>0</CYGreaterAdjustedMinimumAmt>
        <CYIncomeTaxImposedPYAmt>0</CYIncomeTaxImposedPYAmt>
        <CYDistributableAsAdjustedAmt>0</CYDistributableAsAdjustedAmt>
      </DistributableAmountGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <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>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES OFFICE EXPENSE AMOUNT 12008 2) OTHER EXPENSES DIRECTOR COMPENSATION AMOUNT 108</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 EZ PAGE I,LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PART V, LINE 44C - THE ORGANIZATION DID NOT RECEIVE ANY PAYMENTS FOR INDOOR TANNING SERVICES DURING THE YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>1) DESCRIPTION CREDIT CARD PAYABLE BOY AMOUNT 1039.86 EOY AMOUNT 72 2) DESCRIPTION NOTE PAYABLE BOY AMOUNT 6000 EOY AMOUNT 6000</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation">
      <ExplanationTxt>THIS IS THE ORGANIZATIONS FIRST FILING YEAR DUE TO A LACK OF AWARENESS FORM 990-N WAS SUBMITTED IN MARCH 2025 IN AUGUST 2025 WE DISCOVERED THAT IN-KIND DONATIONS INCREASED THE TOTAL GROSS RECEIPTS ABOVE THE $50000 THRESHOLD REQUIRING A FORM 990-EZ A TAX PROFESSIONAL WAS RETAINED AND THE CORRECTED RETURN WAS FILED IN SEPTEMBER 2025 WE HAVE SINCE UPDATED OUR FINANCIAL PROCEDURES TO PROPERLY ACCOUNT FOR IN-KIND CONTRIBUTIONS AND ENSURE ACCURATE FUTURE FILINGS WE RESPECTFULLY REQUEST PENALTY ABATEMENT DUE TO REASONABLE CAUSE AND PROMPT CORRECTIVE ACTION</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>