﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-10-14T17:13:06-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>461388012</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BROWARD ACCOUNTING AND TAX SERVICE INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5822 MADISON ST</AddressLine1Txt>
        <CityNm>HOLLYWOOD</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>330231458</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>590994619</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MIAMI BEACH POLICE ATHLETIC LEAGUE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MIAM</BusinessNameControlTxt>
      <PhoneNum>3055315636</PhoneNum>
      <USAddress>
        <AddressLine1Txt>999 11TH STREET</AddressLine1Txt>
        <CityNm>MIAMI BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>331394805</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROBERT JENKINS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3055315636</PhoneNum>
      <SignatureDt>2025-10-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL J GEISLER</PreparerPersonNm>
      <PTIN>P01385621</PTIN>
      <PhoneNum>9544717277</PhoneNum>
      <PreparationDt>2025-10-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="9">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc8">
      <PrincipalOfficerNm>ROBERT JENKINS</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>999 11TH STREET</AddressLine1Txt>
        <CityNm>MIAMI BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>331394805</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>937860</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.BEACHPAL.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1971</FormationYr>
      <LegalDomicileStateCd>FL</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE MISSION OF THE MIAMI BEACH POLICE ATHLETIC LEAGUE IS TO FOSTER POSITIVE RELATIONSHIPS BETWEEN YOUTHS AND LAW ENFORCEMENT; AS WELL AS CULTIVATE AND IMPROVE THE MORAL AND CIVIC STANDARDS OF THE YOUTH IN OUR COMMUNITY.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>42</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>41</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>48</TotalEmployeeCnt>
      <TotalVolunteersCnt>50</TotalVolunteersCnt>
      <TotalGrossUBIAmt>141664</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>105249</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>443376</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>716524</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>50597</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>11640</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>5058</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>5563</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>95857</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>172618</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>594888</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>906345</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>294498</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>354920</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>274488</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>484417</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>568986</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>839337</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>25902</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>67008</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>526432</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>582813</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>32319</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>5076</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>494113</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>577737</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>THE MISSION OF THE MIAMI BEACH POLICE ATHLETIC LEAGUE IS TO FOSTER POSITIVE RELATIONSHIPS BETWEEN YOUTHS AND LAW ENFORCEMENT; AS WELL AS CULTIVATE AND IMPROVE THE MORAL AND CIVIC STANDARDS OF THE YOUTH IN OUR COMMUNITY.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>630280</ExpenseAmt>
      <Desc>TO PROVIDE EDUCATIONAL, ATHLETIC, CIVIC AND CRIME PREVENTION ACTIVITIES FOR YOUTH IN A SAFE ENVIRONMENT THROUGH A COOPERATIVE PARTNERSHIP BETWEEN THE POLICE AND THE COMMUNITY.</Desc>
      <TotalProgramServiceExpensesAmt>630280</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc10">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">true</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">true</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc5">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc5">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc5">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="RetDoc6">true</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd referenceDocumentId="RetDoc7">true</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd referenceDocumentId="RetDoc7">false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd referenceDocumentId="RetDoc9">false</DisregardedEntityInd>
      <RelatedEntityInd referenceDocumentId="RetDoc9">true</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>true</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd referenceDocumentId="RetDoc9">true</TransactionWithControlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd referenceDocumentId="RetDoc9">false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd referenceDocumentId="RetDoc9">false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>5</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>48</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>true</Form990TFiledInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>42</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>41</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>true</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>DEBORAH MARTINEAU</PersonNm>
        <PhoneNum>3055315636</PhoneNum>
        <USAddress>
          <AddressLine1Txt>999 11TH STREET</AddressLine1Txt>
          <CityNm>MIAMI BEACH</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33139</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>ARTHUR MARTINEAU</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>161912</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SAMUEL AZICRI</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALEJANDRO BELLO</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT JENKINS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRISTOPHER MITCHELL</PersonNm>
        <TitleTxt>CHAPLAIN</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAUL OZAETA</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PETE SOCARRAS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MELANIE VEIZAGA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotReportableCompRltdOrgAmt>161912</TotReportableCompRltdOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <RelatedOrganizationsAmt>430858</RelatedOrganizationsAmt>
      <AllOtherContributionsAmt>285666</AllOtherContributionsAmt>
      <NoncashContributionsAmt>161912</NoncashContributionsAmt>
      <TotalContributionsAmt>716524</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>SOCCER PROGRAM</Desc>
        <TotalRevenueColumnAmt>9488</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>9488</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>COMMUNITY EVENTS</Desc>
        <TotalRevenueColumnAmt>2152</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2152</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>11640</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>4688</TotalRevenueColumnAmt>
        <ExclusionAmt>4688</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>5459</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>1795</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>3664</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>3664</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>3664</UnrelatedBusinessRevenueAmt>
      </NetRentalIncomeOrLossGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>9659</SecuritiesAmt>
        <OtherAmt>1536</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>10320</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>-661</SecuritiesAmt>
        <OtherAmt>1536</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>875</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>-661</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>1536</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>50354</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>19400</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>30954</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>MANAGEMENT FEE INCOME</Desc>
        <BusinessCd>551112</BusinessCd>
        <TotalRevenueColumnAmt>138000</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>138000</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>138000</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>906345</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>10979</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>141664</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>6224</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>339998</TotalAmt>
        <ProgramServicesAmt>210798</ProgramServicesAmt>
        <ManagementAndGeneralAmt>129200</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>14922</TotalAmt>
        <ProgramServicesAmt>9252</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5670</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>3242</TotalAmt>
        <ManagementAndGeneralAmt>3242</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>1599</TotalAmt>
        <ManagementAndGeneralAmt>1599</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <AdvertisingGrp>
        <TotalAmt>4732</TotalAmt>
        <ProgramServicesAmt>4732</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>3215</TotalAmt>
        <ManagementAndGeneralAmt>3215</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>27954</TotalAmt>
        <ProgramServicesAmt>27954</ProgramServicesAmt>
      </OccupancyGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>52816</TotalAmt>
        <ProgramServicesAmt>52816</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>9207</TotalAmt>
        <ProgramServicesAmt>9207</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>6694</TotalAmt>
        <ProgramServicesAmt>6694</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>PROGRAM EXPENSES</Desc>
        <TotalAmt>268002</TotalAmt>
        <ProgramServicesAmt>268002</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>990-T RELATED COSTS</Desc>
        <TotalAmt>34946</TotalAmt>
        <ManagementAndGeneralAmt>34946</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>INCOME TAX EXPENSE</Desc>
        <TotalAmt>24364</TotalAmt>
        <ManagementAndGeneralAmt>24364</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CONTRACT LABOR</Desc>
        <TotalAmt>21387</TotalAmt>
        <ProgramServicesAmt>21387</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>26259</TotalAmt>
        <ProgramServicesAmt>19438</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6821</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>839337</TotalAmt>
        <ProgramServicesAmt>630280</ProgramServicesAmt>
        <ManagementAndGeneralAmt>209057</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>189712</BOYAmt>
        <EOYAmt>233487</EOYAmt>
      </CashNonInterestBearingGrp>
      <OthNotesLoansReceivableNetGrp>
        <EOYAmt>7395</EOYAmt>
      </OthNotesLoansReceivableNetGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>1374</BOYAmt>
        <EOYAmt>3362</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>289029</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>210424</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>83010</BOYAmt>
        <EOYAmt>78605</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>151256</BOYAmt>
        <EOYAmt>158884</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <InvestmentsOtherSecuritiesGrp>
        <BOYAmt>98661</BOYAmt>
        <EOYAmt>98661</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>2419</BOYAmt>
        <EOYAmt>2419</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>526432</BOYAmt>
        <EOYAmt>582813</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>32319</BOYAmt>
        <EOYAmt>5076</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>32319</BOYAmt>
        <EOYAmt>5076</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>426527</BOYAmt>
        <EOYAmt>478966</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>67586</BOYAmt>
        <EOYAmt>98771</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>494113</BOYAmt>
        <EOYAmt>577737</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>526432</BOYAmt>
        <EOYAmt>582813</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>67008</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>16616</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc10">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>489454</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>348758</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>443894</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>443376</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>716524</CurrentTaxYearAmt>
        <TotalAmt>2442006</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>24175</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21509</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>36129</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>65447</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>61994</CurrentTaxYearAmt>
        <TotalAmt>209254</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GovtFurnSrvcFcltsVl509Grp>
        <CurrentTaxYearMinus4YearsAmt>138514</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>130235</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>149156</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>143599</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>561504</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>652143</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>500502</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>629179</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>652422</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>778518</CurrentTaxYearAmt>
        <TotalAmt>3212764</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>3212764</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>4202</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3475</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2742</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3199</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4688</CurrentTaxYearAmt>
        <TotalAmt>18306</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>4202</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3475</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2742</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3199</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4688</CurrentTaxYearAmt>
        <TotalAmt>18306</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearMinus4YearsAmt>51611</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>43214</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>62269</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>105249</CurrentTaxYearAmt>
        <TotalAmt>262343</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>707956</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>503977</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>675135</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>717890</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>888455</CurrentTaxYearAmt>
        <TotalAmt>3493413</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.91970</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.92210</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.01000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </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>
    <IRS990ScheduleD documentId="RetDoc4">
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>212892</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>144799</DepreciationAmt>
        <BookValueAmt>68093</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>23051</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>18015</DepreciationAmt>
        <BookValueAmt>5036</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>53086</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>47610</DepreciationAmt>
        <BookValueAmt>5476</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>78605</TotalBookValueLandBuildingsAmt>
      <CloselyHeldEquityInterestsGrp>
        <BookValueAmt>98661</BookValueAmt>
        <MethodValuationCd>C</MethodValuationCd>
      </CloselyHeldEquityInterestsGrp>
      <TotalBookValueSecuritiesAmt>98661</TotalBookValueSecuritiesAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL TAX PAYABLE</Desc>
        <Amt>5044</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>SALES TAX PAYABLE</Desc>
        <Amt>32</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>5076</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>906345</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>906345</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>906345</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>839337</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>839337</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>839337</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc5">
      <FundraisingEventInformationGrp>
        <Event1Nm>THANKSGIVING BA</Event1Nm>
        <GrossReceiptsEvent1Amt>28503</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>28503</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>19400</OtherDirectExpensesEvent1Amt>
        <Event2Nm>TOY DRIVE</Event2Nm>
        <GrossReceiptsEvent2Amt>21851</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>21851</GrossRevenueEvent2Amt>
        <GrossReceiptsTotalAmt>50354</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>50354</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>19400</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>19400</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>30954</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleJ documentId="RetDoc6">
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>ARTHUR MARTINEAU</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <CompensationBasedOnRltdOrgsAmt>161912</CompensationBasedOnRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>161912</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleM documentId="RetDoc7">
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>161912</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>EXECUTIVE DIRECTOR SALARY</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>false</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE M, PAGE 2, PART II</FormAndLineReferenceDesc>
        <ExplanationTxt>PER A CITY OF MIAMI BEACH ORDINANCE, THE EXECUTIVE DIRECTOR OF THE PAL MUST BE A SWORN LAW ENFORCEMENT OFFICER, WHOSE DUTY STATION IS THE PAL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc8">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZED WITH MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECTORS ARE ELECTED BY THE EXECUTIVE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>BY-LAWS, POLICIES AND PROCEDURES ARE VOTED ON BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS PRESENTED TO AND REVIEWED BY THE PRESIDENT BEFORE FORWARDING TO THE BOARD FOR APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>POTENTIAL CONFLICTS OF INTEREST ARE HANDLED ON A CASE-BY-CASE BASIS. VOTING MEMBER(S) WITH A POTENTIAL CONFLICT OF INTEREST ARE PROHIBITED FROM VOTING ON THE ISSUE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR IS AN ACTIVE, SWORN POLICE OFFICER OF THE MIAMI BEACH POLICE DEPARTMENT AND RECEIVES NO COMPENSATION FROM THE PAL. PER CITY OF MIAMI BEACH ORDINANCE, HIS DUTY STATION IS THE PAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICER COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REASONABLE REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc9">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CITY OF MIAMI BEACH</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1700 CONVENTION CENTER DRIVE</AddressLine1Txt>
          <CityNm>MIAMI BEACH</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33139</ZIPCd>
        </USAddress>
        <EIN>596000372</EIN>
        <PrimaryActivitiesTxt>CITY</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>CITY</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MB PAL FITNESS CENTER INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>999 11TH STREET FLAMINGO PARK</AddressLine1Txt>
          <CityNm>MIAMI BEACH</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33139</ZIPCd>
        </USAddress>
        <EIN>453251603</EIN>
        <PrimaryActivitiesTxt>GYMNASIUM</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>true</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>true</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>true</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>CITY OF MIAMI BEACH</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>161912</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>EXEC. DIRECTOR'S SALARY</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>CITY OF MIAMI BEACH</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>C</TransactionTypeTxt>
        <InvolvedAmt>246000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>GRANTS FROM CMB</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>CITY OF MIAMI BEACH</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>135376</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>SURCHARGE REVENUES</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MIAMI BEACH PAL FITNESS CENTER</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>B</TransactionTypeTxt>
        <InvolvedAmt>98661</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>INVESTMENT IN ENTITY</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MIAMI BEACH PAL FITNESS CENTER</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>138000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>MGMT FEES RECEIVED FROM</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>MIAMI BEACH PAL FITNESS CENTER</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>N</TransactionTypeTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>