﻿<?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>2025-10-09T09:19:50-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>591968410</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BREVARD ACCOUNTING GROUP CPA'S PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>150 FORTENBERRY RD STE A</AddressLine1Txt>
        <CityNm>MERRITT ISLAND</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>329523681</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>593070304</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BREVARD VETERANS MEMORIAL CENTER</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>BREV</BusinessNameControlTxt>
      <PhoneNum>3214531776</PhoneNum>
      <USAddress>
        <AddressLine1Txt>400 S SYKES CREEK PKWY</AddressLine1Txt>
        <CityNm>MERRITT ISLAND</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>329523547</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DAVID CLAYTON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3214531776</PhoneNum>
      <SignatureDt>2025-09-22</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DONNA SMIT</PreparerPersonNm>
      <PTIN>P01081568</PTIN>
      <PhoneNum>3214525061</PhoneNum>
      <PreparationDt>2025-09-22</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <NameChangeInd>X</NameChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.VETERANSMEMORIALCENTER.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>144207</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>63381</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>66978</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>4733</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>9115</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>9115</GainOrLossFromSaleOfAssetsAmt>
      <TotalRevenueAmt>144207</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>20669</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2673</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>6073</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1560</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>93178</OtherExpensesTotalAmt>
      <TotalExpensesAmt>124153</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>20054</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>412050</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>30549</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>462653</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>287869</BOYAmt>
        <EOYAmt>303617</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>128449</BOYAmt>
        <EOYAmt>165224</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>416318</BOYAmt>
        <EOYAmt>468841</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>4268</BOYAmt>
        <EOYAmt>6188</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>412050</BOYAmt>
        <EOYAmt>462653</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SERVICES TO VETERANS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SERVICES TO VETERANS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>120201</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SERVICES TO VETERANS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3952</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>124153</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEAN SCHAAF</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID CLAYTON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONN WEAVER</PersonNm>
        <TitleTxt>VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KRISTI BLANCHARD</PersonNm>
        <TitleTxt>SECRETARY</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>DAVID CLAYTON</PersonNm>
        <USAddress>
          <AddressLine1Txt>400 S CREEK PKWY</AddressLine1Txt>
          <CityNm>MERRITT ISLAND</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32952</ZIPCd>
        </USAddress>
        <PhoneNum>3214531776</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">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>64026</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>62845</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>142803</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>104575</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63381</CurrentTaxYearAmt>
        <TotalAmt>437630</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>40785</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>61869</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>76449</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>73914</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>71711</CurrentTaxYearAmt>
        <TotalAmt>324728</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>104811</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>124714</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>219252</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>178489</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>135092</CurrentTaxYearAmt>
        <TotalAmt>762358</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>762358</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>104811</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>124714</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>219252</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>178489</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>135092</CurrentTaxYearAmt>
        <TotalAmt>762358</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99590</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING &amp; MARKETING 2,781 OFFICE SUPPLIES 1,608 MISC SUPPLIES 212 TELEPHONE &amp; INTERNET 4,775 WEBSITE 854 INSURANCE 4,193 AWARDS &amp; PLAQUES 2,426 BANK FEES 370 DUES AND SUBSCRIPTIONS 1,808 EMERGENCY ASSISTANCE 300 FLAGS 485 KITCHEN 2,736 LIBRARY 185 MEMORIAL PLAZA 14,003 MUSEUM EXPENSE 4,798 NAME BADGES 54 PHOTOGRAPHY 2,500 RENTAL CLEANUP 10,288 RENTAL STORAGE EXPENSE 4,414 REPAIRS &amp; MAINTENANCE 4,519 RESTROOM MAINTENANCE 4,674 SPECIAL EVENTS 2,010 STAND DOWN 100 STORE MERCHANDISE 18,073 WOMEN'S OUTREACH EXPENSE 1,060 NON-INVESTMENT DEPRECIATION 3,952 TOTAL 93,178</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN MARKET VALUE 30,549</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>NOTE 3,785 3,785 INVENTORIES FOR SALE OR USE 19,970 19,970 DEPRECIABLE ASSETS 206,950 206,950 LESS ACCUMULATED DEPRECIATION 102,256 65,481 TOTAL 128,449 165,224</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE 4,268 6,188</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>SERVICES TO VETERANS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>