﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-02-17T15:47:53-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</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>2025-01-01</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>MATHEW SMITH</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4123649026</PhoneNum>
      <SignatureDt>2026-01-26</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>EDWARD P OPST</PreparerPersonNm>
      <PTIN>P00450742</PTIN>
      <PhoneNum>7248326401</PhoneNum>
      <PreparationDt>2026-02-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</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>131887</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>11902</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>3351</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>102093</MembershipDuesAmt>
      <InvestmentIncomeAmt>1</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>14540</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>3490</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>11050</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>128397</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>89992</SalariesOtherCompEmplBnftAmt>
      <OtherExpensesTotalAmt>31458</OtherExpensesTotalAmt>
      <TotalExpensesAmt>121450</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>6947</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>24545</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>31492</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>24545</BOYAmt>
        <EOYAmt>31492</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>24545</BOYAmt>
        <EOYAmt>31492</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>24545</BOYAmt>
        <EOYAmt>31492</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>115974</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>115974</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LISA STEFANKO</PersonNm>
        <TitleTxt>PRESIDENT/SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELIZABETH BAUER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANGHARAD MORGAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE MILLER</PersonNm>
        <TitleTxt>TREASURER (F</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATHEW SMITH</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</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>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <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>53370</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>65754</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>73401</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2408</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>11902</CurrentTaxYearAmt>
        <TotalAmt>206835</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>15486</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>19627</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>24021</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>77989</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>119984</CurrentTaxYearAmt>
        <TotalAmt>257107</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>68856</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>85381</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>97422</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>80397</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>131886</CurrentTaxYearAmt>
        <TotalAmt>463942</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>463942</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearAmt>1</CurrentTaxYearAmt>
        <TotalAmt>1</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearAmt>1</CurrentTaxYearAmt>
        <TotalAmt>1</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus3YearsAmt>7</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>639</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>646</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>68856</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>85388</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>98061</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>80397</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>131887</CurrentTaxYearAmt>
        <TotalAmt>464589</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99860</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.98830</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART III, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>UNALLOCATED INCOME 646</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES PROMOTION MATERIALS 90 LIBILITY &amp; WC 993 WEBSITE 1,033 EQUIPMENT 1,675 POOL RENTAL 1,684 TOURNAMENTS 17,882 MEMBERSHIP 1,166 PAYROLL PROCESSING 1,394 IMMIGRATION COSTS 1,677 TAX 775 FUNDRAISER 3,089 TOTAL 31,458</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>