﻿<?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>2025-07-10T16:43:30-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>461631796</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>OPST &amp; ASSOCIATES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1225 SOUTH MAIN STREET STE 102</AddressLine1Txt>
        <CityNm>GREENSBURG</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15601</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>205341850</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PITTSBURGH WATER POLO INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PITT</BusinessNameControlTxt>
      <PhoneNum>4123649026</PhoneNum>
      <USAddress>
        <AddressLine1Txt>411 FOREST TRAIL DRIVE</AddressLine1Txt>
        <CityNm>WEXFORD</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15090</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LISA STEFANKO</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4123649026</PhoneNum>
      <SignatureDt>2025-07-01</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>EDWARD P OPST</PreparerPersonNm>
      <PTIN>P00450742</PTIN>
      <PhoneNum>7248326401</PhoneNum>
      <PreparationDt>2025-07-01</PreparationDt>
    </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>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>80397</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>2408</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>7252</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>60466</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt>10271</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>4236</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>6035</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>76161</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>73791</SalariesOtherCompEmplBnftAmt>
      <OtherExpensesTotalAmt>24395</OtherExpensesTotalAmt>
      <TotalExpensesAmt>98186</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-22025</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>46572</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>24547</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>46572</BOYAmt>
        <EOYAmt>24547</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>46572</BOYAmt>
        <EOYAmt>24547</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>46572</BOYAmt>
        <EOYAmt>24547</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO ENCOURAGE AND PROMOTE ATHLETIC ACTIVITES, GAMES, AND SPORTS FOR CHILDREN</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PITTSBURGH WATER POLO, INC. PROVIDES THE OPPORTUNITY FOR YOUNG INDIVIDUALS TO DEVELOP THEIR SKILLS THROUGH PRACTICE SESSIONS AND GAMES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>94522</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>94522</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LISA STEFANKO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANG MORGAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE MILLER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NIKOLA MALEZANOV</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CORKY SEMLER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EDITH BIHLER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANE KYNASTON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</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>LISA STEFANKO</PersonNm>
        <USAddress>
          <AddressLine1Txt>411 FOREST TRAIL DRIVE</AddressLine1Txt>
          <CityNm>WEXFORD</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15090</ZIPCd>
        </USAddress>
        <PhoneNum>4123649026</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>
        <CurrentTaxYearMinus4YearsAmt>34718</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53370</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>65754</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>73401</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2408</CurrentTaxYearAmt>
        <TotalAmt>229651</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>10360</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>15486</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19627</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24021</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>77989</CurrentTaxYearAmt>
        <TotalAmt>147483</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>45078</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>68856</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>85381</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>97422</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>80397</CurrentTaxYearAmt>
        <TotalAmt>377134</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>377134</PublicSupportTotal509Amt>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>3817</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>639</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>4463</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>48895</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>68856</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>85388</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>98061</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>80397</CurrentTaxYearAmt>
        <TotalAmt>381597</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.98830</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.92140</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART III, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>UNALLOCATED INCOME 4,463</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES PROMOTION MATERIALS 157 LIBILITY &amp; WC 2,369 WEBSITE 1,385 EQUIPMENT 348 POOL RENTAL 1,980 TOURNAMENTS 10,217 MEMBERSHIP 91 PAYROLL PROCESSING 1,295 IMMIGRATION COSTS 4,347 MISCELLANEOUS 34 TAX 835 FUNDRAISER 1,337 TOTAL 24,395</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>