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    <ReturnTs>2026-05-29T11:11:02-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
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      <PreparerFirmEIN>461223848</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Cohen Cohen and Associates</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>20341 SW Birch St Ste 340</AddressLine1Txt>
        <CityNm>Newport Beach</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92660</ZIPCd>
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        <BusinessNameLine1Txt>Operation Warm Wishes</BusinessNameLine1Txt>
      </BusinessName>
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      <PhoneNum>7143636621</PhoneNum>
      <USAddress>
        <AddressLine1Txt>16282 E Main St 36E</AddressLine1Txt>
        <CityNm>Tustin</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92780</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>Tyron Jevone Jackson</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
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      <PreparerPersonNm>Matthew J Cohen</PreparerPersonNm>
      <PTIN>P02258936</PTIN>
      <PhoneNum>9494782164</PhoneNum>
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      <PrincipalOfficerNm>Tyron Jevone Jackson</PrincipalOfficerNm>
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        <AddressLine1Txt>16282 E Main Street 36E</AddressLine1Txt>
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        <StateAbbreviationCd>CA</StateAbbreviationCd>
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      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>DEDICATED TO HELPING AND SERVING THE HOMELESS, TROUBLED YOUTHS, STRUGGLING FAMILIES, VETERANS AND SENIOR CITIZENS IN NEED THROUGHOUT ORANGE COUNTY.</ActivityOrMissionDesc>
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      <MissionDesc>DEDICATED TO HELPING AND SERVING THE HOMELESS, TROUBLED YOUTHS, STRUGGLING FAMILIES, VETERANS AND SENIOR CITIZENS IN NEED THROUGHOUT ORANGE COUNTY.</MissionDesc>
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        <Desc>The Great Food Shopping Spree for Children in Need - This unique shopping spree event will offer each participating child $40 to purchase a variety of groceries, including cereals, pasta, canned goods, meats, fruits, and vegetables. To foster financial literacy and responsibility, the children will be paired with shopping coaches community members, and studentswho will assist with budgeting and shopping decisions. The event is designed not just to provide food, but to also impart valuable life skills in budgeting and cooperation.</Desc>
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        <RevenueAmt>11420</RevenueAmt>
        <Desc>17th Annual Fundraiser Gala Event - An Evening of EleganceThis prestigious fundraiser dinner is set to take place at The Black Marlin in Old Town Tustin celebrating 17 years of heartfelt service and impactful contributions to the homeless, youth, and families in need.</Desc>
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        <GrantAmt>2300</GrantAmt>
        <RevenueAmt>6000</RevenueAmt>
        <Desc>The Gift of Giving Christmas Celebration - -Free Laundry Service: To support those in need, providing clean clothes for the holiday season.-Pancake Breakfast: A delicious, warm breakfast to start the Christmas day right.-Toy Giveaway: Spreading joy with gifts for children to make their holiday memorable.</Desc>
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        <GrantAmt>7862</GrantAmt>
        <RevenueAmt>7862</RevenueAmt>
        <Desc>The Ultimate Food Drive 4th oof July - Massive food drive, goal of filing U-Haul truck with non perishable food for distribution to individuals and families.</Desc>
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        <GrantAmt>2500</GrantAmt>
        <RevenueAmt>5710</RevenueAmt>
        <Desc>Mothers Day Tea Party &amp; Breakfast and Clothing Expo Giveaway - This Mothers Day event is set to be a heartwarming occasion where families can enjoy a morning filled with delightful tea, delicious breakfast, and a joyous atmosphere. The event is open to mothers of all ages and their families. The highlight of the event is the Clothing Expo Giveaway, where mothers and their families will have the opportunity to receive free clothing. This giveaway is a gesture to acknowledge the tireless efforts and unconditional love of mothers everywhere.</Desc>
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        <PersonNm>Michael Acuna</PersonNm>
        <PhoneNum>7143762568</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1919 Sherry Ln Apt 22</AddressLine1Txt>
          <CityNm>Santa Ana</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92705</ZIPCd>
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        <PersonNm>Tyron Jevone Jackson</PersonNm>
        <TitleTxt>President</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Michael Acuna</PersonNm>
        <TitleTxt>CFO</TitleTxt>
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        <Desc>food shopping spree costs</Desc>
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        <Desc>Gala event costs</Desc>
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      <OtherExpensesGrp>
        <Desc>Christmas event costs</Desc>
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      <LandBldgEquipAccumDeprecAmt>5498</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
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        <EOYAmt>5002</EOYAmt>
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        <EOYAmt>9914</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
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      <TotalLiabilitiesGrp>
        <BOYAmt>5046</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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        <CurrentTaxYearMinus3YearsAmt>135577</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>60154</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>81135</CurrentTaxYearMinus1YearAmt>
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      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>563327</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
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      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
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        <BookValueAmt>5002</BookValueAmt>
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      <TotalExpensesPerForm990Amt>205317</TotalExpensesPerForm990Amt>
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      <TotalOtherOrgCnt>0</TotalOtherOrgCnt>
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        <GrantTypeTxt>Emergency General Assistance</GrantTypeTxt>
        <NonCashAssistanceAmt>170295</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>Retail Purchase</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>Housing, supplies, clothing,</NonCashAssistanceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>No review was or will be conducted.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>Return is available through Website https://www.guidestar.org/</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Provided upon request</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Sch I Part III Line 1 Column B</FormAndLineReferenceDesc>
        <ExplanationTxt>Acurate logs for number of recipients were not maintained. Eligability requirements are if there is need. And grants can consist of arrangement for temporary housing, assistance with bill payment, a need of clothing or supplies, payment for posession storage, etc...</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>