﻿<?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>2025-04-08T14:01:14-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>454588818</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WALTER E SHOEMAKER CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>411 INDEPENDENCE AVE SE</AddressLine1Txt>
        <CityNm>WASHINGTON</CityNm>
        <StateAbbreviationCd>DC</StateAbbreviationCd>
        <ZIPCd>200031127</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>843982122</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OCEAN DREAMS CANCER HEALING CENTER</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OCEA</BusinessNameControlTxt>
      <PhoneNum>7178700548</PhoneNum>
      <USAddress>
        <AddressLine1Txt>232 S GEORGE ST</AddressLine1Txt>
        <CityNm>YORK</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>17401</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TERRY SUTTON</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7173098067</PhoneNum>
      <SignatureDt>2025-03-20</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>WALTER SHOEMAKER CPA</PreparerPersonNm>
      <PTIN>P01210267</PTIN>
      <PhoneNum>7178700548</PhoneNum>
      <PreparationDt>2025-04-07</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>CANCERHEALING2019.NET</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>59268</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>57193</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>2075</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>59268</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>78779</FeesAndOtherPymtToIndCntrctAmt>
      <TotalExpensesAmt>78779</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-19511</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>60825</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>125</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>41439</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>13275</BOYAmt>
        <EOYAmt>3194</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>56305</BOYAmt>
        <EOYAmt>47000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>69580</BOYAmt>
        <EOYAmt>50194</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>8755</BOYAmt>
        <EOYAmt>8755</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>60825</BOYAmt>
        <EOYAmt>41439</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO HELP INDIVIDUALS AFFECTED BY CANCER LEARN WHAT THEY CAN DO TO IMPROVE THEIR QUALITY OF LIFE WHILE SEARCHING FOR TREATMENTS UNTIL HOPEFULLY A CURE IS FOUND.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HELD EVENTS FOR CANCER PATIENTS AND THEIR CARE GIVERS. ORGANIZED PERSONNEL TO ASSIST IN PROVIDING INFORMATION AND SERVICES TO CANCER PATIENTS AND THEIR CARE GIVERS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>78779</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MAINTAINED WEBSITE. HELD EVENTS FOR CANCER PATIENTS AND THEIR CARE GIVERS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DUES AND EDUCATIONAL MATERIALS</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>78779</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERRY SUTTON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BENJAMIN SUTTON</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WALTER SHOEMAKER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANET VARTZIKOS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>PA</StatesWhereCopyOfReturnIsFldCd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>TERRY SUTTON</PersonNm>
        <USAddress>
          <AddressLine1Txt>302 FORREST HILL RD</AddressLine1Txt>
          <CityNm>RED LION</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17356</ZIPCd>
        </USAddress>
        <PhoneNum>7178700548</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>
        <CurrentTaxYearMinus3YearsAmt>16670</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>36672</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>71088</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>57193</CurrentTaxYearAmt>
        <TotalAmt>181623</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>6606</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5087</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5431</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3129</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2075</CurrentTaxYearAmt>
        <TotalAmt>22328</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>6606</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21757</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>42103</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>74217</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59268</CurrentTaxYearAmt>
        <TotalAmt>203951</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>203951</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>6606</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21757</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>42103</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>74217</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59268</CurrentTaxYearAmt>
        <TotalAmt>203951</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNLOCATED DIFFERENCE 125</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>INVENTORIES FOR SALE OR USE 3,000 3,000 21' BOAT AND TRAILER CONTRIBUTIONS 7,550 0 21' IMPROVEMENTS TO BOAT AND TRAILER 8,755 0 2 SALVADOR DALI PAINTINGS - 0 0 OUT FOR APPRIASAL 2,000 0 SALVADOR DALI PAINTING - APPRAISED 0 8,000 SALVADOR DALI PAINTING - APPRAISED 0 6,000 OTHER ART WORK- APPRAISED 0 6,000 14' JOHN BOAT 1,000 0 20' PONTOON BOAT/MOT. &amp; TRAILER 8,000 0 35' CRUISEMASTER 18,000 5,000 31' BOMBAY CLIPPER 8,000 0 21' REMAINING BOAT TRAILER FROM SALE 0 1,500 20' CAR TRAILER 0 2,500 '80 32' MORGAND SAILBOAT 0 15,000 TOTAL 56,305 47,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>TERRY SUTTON - CREDIT CARD 8,755 8,755</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO HELP INDIVIDUALS AFFECTED BY CANCER LEARN WHAT THEY CAN DO TO IMPROVE THEIR QUALITY OF LIFE WHILE SEARCHING FOR TREATMENTS UNTIL HOPEFULLY A CURE IS FOUND.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>