﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-26T10:20:16-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>592500568</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SOWELL &amp; ASSOCIATES PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>120 N RICHARD JACKSON BLVD SUITE 20</AddressLine1Txt>
        <CityNm>PANAMA CITY BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32407</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>597211549</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE OPTIMIST CLUB OF THE BEACHES</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CHARITABLE TRUST</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>OPTI</BusinessNameControlTxt>
      <PhoneNum>8508145696</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 9259</AddressLine1Txt>
        <CityNm>PANAMA CITY BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32417</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RON BRYAN</PersonNm>
      <PersonTitleTxt>OFFICER</PersonTitleTxt>
      <SignatureDt>2025-03-26</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Tiffany M Ennis</PreparerPersonNm>
      <PTIN>P00463489</PTIN>
      <PhoneNum>8507692371</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="1">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="24020490" softwareVersionNum="2024v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>1254249</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>28123</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>28123</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>28123</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>64506</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>214506</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>64506</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>92629</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>92629</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>28123</TotalAdjNetIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>0</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>46579</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>46579</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>46579</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>46579</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>46050</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>92629</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>28123</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>520</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>5042</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>5042</SavAndTempCashInvstEOYFMVAmt>
        <OtherInvestmentsBOYAmt>794566</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt>836095</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>1249207</OtherInvestmentsEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="OtherAssetsSchedule">1</OtherAssetsBOYAmt>
        <TotalAssetsBOYAmt>795087</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>841137</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>1254249</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>795087</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>841137</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>795087</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>841137</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>795087</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>841137</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>795087</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>46050</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>841137</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>841137</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>50000.000 CENTIER BK WHITING IND</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-10-18</AcquiredDt>
          <SoldDt>2024-04-24</SoldDt>
          <GrossSalesPriceAmt>50000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>50000</CostOrOtherBasisAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>50000.000 SANTANDER BK NATL ASSN</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2024-05-20</AcquiredDt>
          <SoldDt>2024-10-24</SoldDt>
          <GrossSalesPriceAmt>50000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>50000</CostOrOtherBasisAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>50000.000 WELLS FARGO BK NA</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-08-09</AcquiredDt>
          <SoldDt>2024-08-14</SoldDt>
          <GrossSalesPriceAmt>50000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>50000</CostOrOtherBasisAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>Capital Gain Dividends</PropertyDesc>
          <GainOrLossAmt>64506</GainOrLossAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>64506</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>1288</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>1288</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>1288</TaxBasedOnInvestmentIncomeAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <EsPenaltyAmt>18</EsPenaltyAmt>
        <TaxDueAmt>1306</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>FL</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>RON BRYAN</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>8508145696</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>PO BOX 9259</AddressLine1Txt>
          <CityNm>PANAMA CITY BEACH</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32417</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>RON BRYAN</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 9259</AddressLine1Txt>
            <CityNm>PANAMA CITY BEACH</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>32417</ZIPCd>
          </USAddress>
          <TitleTxt>Trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>VINCE DISCIULLO</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 9259</AddressLine1Txt>
            <CityNm>PANAMA CITY BEACH</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>32417</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>1024667</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1024667</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1024667</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>15370</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1009297</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>50465</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>50465</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>1288</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>1288</TotalTaxAmt>
        <DistributableBeforeAdjAmt>49177</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>49177</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>49177</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>46579</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>46579</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>49177</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>46579</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>46579</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>46579</AppliedToYear1Amt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <UndistributedIncomeCYAmt>49177</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>OPTIMIST FOUNDATION OF THE BEACHES</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 9259</AddressLine1Txt>
            <CityNm>PANAMA CITY BEACH</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>32417</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PRIV F</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>To fund organizations charitable activities</GrantOrContributionPurposeTxt>
          <Amt>46579</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>46579</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>28123</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>64506</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>92629</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>92629</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>48</LineNumberTxt>
          <RelationshipStatementTxt>ALL NET INVESTMENT INCOME IS USED TO FUND CHARITABLE ORGANIZATIONS.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
  </ReturnData>
</Return>