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    <ReturnTs>2026-03-28T15:12:39Z</ReturnTs>
    <TaxPeriodEndDt>2024-11-30</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-12-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>591812357</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KEY ROYALE RESIDENT OWNERS ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KEYR</BusinessNameControlTxt>
      <PhoneNum>6102467635</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 1203</AddressLine1Txt>
        <CityNm>Holmes Beach</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34218</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Denise M Peppard</PersonNm>
      <PersonTitleTxt>KRROA Treasurer</PersonTitleTxt>
      <PhoneNum>6102467635</PhoneNum>
      <SignatureDt>2026-03-28</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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    <IRS990EZ documentId="SIMPLE990" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <AmendedReturnInd>X</AmendedReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>http://www.krroa.org</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>73195</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>58355</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0" referenceDocumentName="IRS990ScheduleG">14815</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>5382</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>9433</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>25</OtherRevenueTotalAmt>
      <TotalRevenueAmt>67813</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>64626</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>3308</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>3735</OtherExpensesTotalAmt>
      <TotalExpensesAmt>71669</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-3856</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>30068</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>26212</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>30068</BOYAmt>
        <EOYAmt>26212</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>30068</BOYAmt>
        <EOYAmt>26212</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>30068</BOYAmt>
        <EOYAmt>26212</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The Association has been organized for the following purposes: (a.) Promote the friendly and neighborly relations among the residents of the community of Key Royale; (b.) Encourage compliance with deed restrictions, municipal, county and state regulations affecting the use of real property; (c.) Cooperate with other Anna Maria Island Property Owners Associations; (d.) Monitor the activities of all government bodies which may affect the Residents of Key Royale; (e.) Maintain, preserve, and manage the thirteen (13) medians of Key Royale and other activities as may be intended for the benefit of the Key Royale community or the City of Holmes Beach.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Promote friendly and neighborly relations among all 320 residents</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>8690</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Encourage compliance with deed restrictions, and regulations affecting real property of all 320 residents</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>6181</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Maintain the 13 medians - benefits all 320 residents</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>8580</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Preserve and make improvements to preserve the 13 medians - benefits all 320 residents</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>49865</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>73316</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Merry Turner</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jeff Dentz</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Katherine Kerchner</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Denise Peppard</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Denise Peppard</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO Box 1203</AddressLine1Txt>
          <CityNm>Holmes Beach</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>342181203</ZIPCd>
        </USAddress>
        <PhoneNum>6102467635</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FiledScheduleAInd>false</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Estoppel fee for closing paperwork provided for seller of home Explanation for amended form - changes. I counted fundraising in Line 1, where I should have only included voluntary contributions. I also did not include the costs to print the Resident Directory, which is a fundraising activity. I included these printing costs in Line 15 in the original filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Filing Fee $61.25; Other Operating Expenses $1212.62; General Liability and D&amp;O Insurances $2483; In this amended form, I removed the social fund events expenses, as these should have been included as fundraising expenses on line 6c.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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