﻿<?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>2025-08-15T10:45:17-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>473848398</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PARKER &amp; OWENS PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>510 SE BAYA DR STE 103</AddressLine1Txt>
        <CityNm>LAKE CITY</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32025</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>591896145</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BLUE-GREY ARMY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BLUE</BusinessNameControlTxt>
      <PhoneNum>3869611243</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 2224</AddressLine1Txt>
        <CityNm>LAKE CITY</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>320562224</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>FAYE BOWLING WARREN</PersonNm>
      <PersonTitleTxt>EXCUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>3867551097</PhoneNum>
      <SignatureDt>2025-08-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOSHUA G OWENS CPA</PreparerPersonNm>
      <PTIN>P00745846</PTIN>
      <PhoneNum>3867552700</PhoneNum>
      <PreparationDt>2025-08-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>45040</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>23390</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>21025</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>625</InvestmentIncomeAmt>
      <TotalRevenueAmt>45040</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>6500</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1315</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>40769</OtherExpensesTotalAmt>
      <TotalExpensesAmt>48584</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-3544</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>83899</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>80355</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>76149</BOYAmt>
        <EOYAmt>72605</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>7750</BOYAmt>
        <EOYAmt>7750</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>83899</BOYAmt>
        <EOYAmt>80355</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>83899</BOYAmt>
        <EOYAmt>80355</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>HISTORIC EDUCATION &amp; RE-ENACTMENT</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BATTLE OF OLUSTEE - RE-ENACTMENT &amp; EDUCATION THE PRIMARY PURPOSE IS TO INCREASE THE KNOWLEDGE OF ITS MEMBERS AND THE PUBLIC ABOUT THE HISTORIC EVENTS OF THE BATTLE OF OLUSTEE, WHICH WAS THE ONLY MAJOR CIVIL WAR BATTLE FOUGHT IN THE STATE OF FLORIDA. ALL ACTIVITIES RELATING TO THE FESTIVAL AND RE-ENACTMENT COINCIDE WITH THE DATES OF THE ORIGINAL BATTLE WHICH WAS FOUGHT IN LATE FEBRUARY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>44825</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>44825</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FAYE BOWLING WARREN</PersonNm>
        <TitleTxt>EXCUTIVE DIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANN BROWN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TONY BUZZELLA</PersonNm>
        <TitleTxt>GENERAL</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>
      <BooksInCareOfDetail>
        <PersonNm>FAYE BOWLING WARREN</PersonNm>
        <USAddress>
          <AddressLine1Txt>630 NW OLD MILL DR</AddressLine1Txt>
          <CityNm>LAKE CITY</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32055</ZIPCd>
        </USAddress>
        <PhoneNum>3869611243</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="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>1250</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>52155</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>24700</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>23412</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23390</CurrentTaxYearAmt>
        <TotalAmt>124907</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>1250</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>52155</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>24700</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>23412</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23390</CurrentTaxYearAmt>
        <TotalAmt>124907</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>37952</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>86955</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>55</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>19</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>195</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>625</CurrentTaxYearAmt>
        <TotalAmt>913</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>125820</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>95288</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.69110</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.72980</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>OLUSTEE BATTLEFIELD CITIZEN SUPPORT 3,500 PO BOX 382 GLEN ST MARY, FL 32040 COLUMBIA COUNTY HISTORICAL MUSEUM 3,000 157 SE HERNANDO AVE LAKE CITY, FL 32025</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 10,833 SUPPLIES OFFICE 324 CONFERENCES/MEETINGS 2,201 INSURANCE 2,041 REENACTMENT &amp;FESTIVAL EXP 22,750 TAXES &amp; LICENSES 136 PRINTING AND PUBLICATIONS 184 WEBSITE EXP 1,800 MISS OLUSTEE SCHOLARSHIP 500 TOTAL 40,769</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>WEBSITE 6,520 6,520 LESS ACCUMULATED AMORTIZATION 6,520 6,520 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>BATTLE OF OLUSTEE - RE-ENACTMENT &amp; EDUCATION THE PRIMARY PURPOSE IS TO INCREASE THE KNOWLEDGE OF ITS MEMBERS AND THE PUBLIC ABOUT THE HISTORIC EVENTS OF THE BATTLE OF OLUSTEE, WHICH WAS THE ONLY MAJOR CIVIL WAR BATTLE FOUGHT IN THE STATE OF FLORIDA. ALL ACTIVITIES RELATING TO THE FESTIVAL AND RE-ENACTMENT COINCIDE WITH THE DATES OF THE ORIGINAL BATTLE WHICH WAS FOUGHT IN LATE FEBRUARY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>